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TR 2005/20 - Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Agriculture & Rural Affairs, Department of v Binnie	[1989] VicRp 73; [1989] VR 836		Australia - Victoria	9 Dec 1988	AustLII		180
Attorney-General ’ s Department v Cockcroft	[1986] FCA 35; (1986) 10 FCR 180; (1986) 64 ALR 97; (1986) 12 ALD 468	Federal Court of Australia	Australia - Commonwealth	21 Feb 1986	AustLII		656
FCT v Arklay	(1989) 22 FCR 298; (1989) 85 ALR 368; (1989) 20 ATR 276	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		13
FCT v McCabe	[1990] FCA 389; (1990) 26 FCR 431; (1990) 21 ALD 740; (1990) 21 ATR 992; 12 AAR 447	Federal Court of Australia	Australia - Commonwealth	12 Oct 1990	AustLII		40
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		75
Medicare Levy Amendment (CPI Indexation) (No	1 Act 2001		United Kingdom	circa 2001			13
Tillmanns Butcheries Pty Ltd v Australasian Meat Industry Employees' Union	[1979] FCA 85; (1979) 42 FLR 331; (1979) 2 ATPR 40-138; (1979) 27 ALR 367	Federal Court of Australia	Australia - Commonwealth	circa 1979	AustLII		365