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TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income   flag 

[2012] ATOTR 3
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2008 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.30
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Anstis [2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221 High Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag 43
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Treaty Notes [2003] ATS 14 Australia circa 2003 AustLII flag 6
Associated Minerals Consolidated Ltd v Commissioner of Taxation (1994) 53 FCR 115; (1994) 124 ALR 254; (1994) 29 ATR 147 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 10
Associated Minerals Consolidated Ltd v FCT (1994) 27 ATR 542 Australia circa 1994 Legal Online / Westlaw flag 4
Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168 Federal Court of Australia Australia - Commonwealth 7 Aug 1991 AustLII flag 51
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd [1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629 Federal Court of Australia Australia - Commonwealth 23 Sep 1983 AustLII flag 16
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1983] ATS 16 Australia circa 1983 AustLII flag 37
Avco Financial Services Ltd v FCT [1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 42
Adelaide Racing Club Inc v FCT [1964] HCA 57; (1964) 114 CLR 517; [1965] ALR 494; (1964) 13 ATD 361; (1964) 38 ALJR 204 High Court of Australia Australia - Commonwealth 13 Oct 1964 AustLII flag 15
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
FCT v Green [1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142 High Court of Australia Australia - Commonwealth 21 Jun 1950 AustLII flag 49
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Montreal Coke and Manufacturing Co v Minister of National Revenue [1944] AC 126; [1944] 1 All ER 743; [1944] 3 DLR 545 United Kingdom circa 1944 LexisNexis / Westlaw flag 11
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
197-198 Atc 4576-4577 197-198 ATC 4576-4577 Australia circa 1983 IntelliConnect flag 2
189-192 Atc 4569-4570 189-192 ATC 4569-4570 Australia circa 1983 IntelliConnect flag 2
240-1 Atr 1582 240-1 ATR 1582 Australia circa 1983 Legal Online / Westlaw flag 2
57 Hca 15 57 HCA 15 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 4
56 Hca 15 56 HCA 15 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 4

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