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TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bell v Commissioner of Taxation	[2013] FCAFC 32; (2013) 90 ATR 7; [2013] ATC 20-380	Federal Court of Australia	Australia - Commonwealth	22 Mar 2013	AustLII		10
White v Shortall	[2006] NSWSC 1379; 206 FLR 254; (2006) 68 NSWLR 650	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2006	AustLII		46
Roxborough v Rothmans of Pall Mall Australia Ltd	[2001] HCA 68; (2001) 208 CLR 516; (2001) 185 ALR 335; (2001) 48 ATR 442; (2001) 76 ALJR 203; (2001) 22 Leg Rep 2	High Court of Australia	Australia - Commonwealth	6 Dec 2001	AustLII		476
Reef and Rainforest Travel Pty Ltd v Commissioner of Stamp Duties	[2001] QCA 249; [2002] 1 Qd R 683; (2001) 47 ATR 394	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Jun 2001	AustLII		11
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII		888
R v Brown	[1996] 1 AC 543		United Kingdom	circa 1996	LexisNexis / Westlaw		134
Sydney Futures Exchange Ltd v Australian Stock Exchange Ltd	[1995] FCA 1106; (1995) 56 FCR 236; (1995) 128 ALR 417; (1995) 16 ACSR 148; (1995) 13 ACLC 369	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII		35
East Finchley Pty Ltd v FCT	[1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85	Federal Court of Australia	Australia - Commonwealth	24 Nov 1989	AustLII		77
G E Crane Pty Ltd v FCT	[1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15	High Court of Australia	Australia - Commonwealth	17 Dec 1971	AustLII		29
Avondale Motors (Parts) Pty Ltd v FCT	[1971] HCA 17; (1971) 124 CLR 97; (1971) 45 ALJR 280; (1971) 2 ATR 312	High Court of Australia	Australia - Commonwealth	21 May 1971	AustLII		90
(1971) 26 CLR 177	(1971) 26 CLR 177		Australia - Commonwealth	circa 1971	Legal Online / Westlaw		2
Irc (NZ) v Ward	(1969) 1 ATR 287		Australia	circa 1969	Legal Online / Westlaw		6
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII		241
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		177
Borland's Trustee v Steel Brothers & Co, Ltd	[1900] UKLawRpCh 190; [1901] 1 Ch 279	Court of Chancery	United Kingdom	14 Nov 1900	CommonLII		80
Webb v Stenton	(1883) 11 QB 518		United Kingdom	circa 1883	LexisNexis / Westlaw		4