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PR 2021/14 - Tax consequences for a Participant in an Urbau joint venture project

[2021] ATOPR 14

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s2.5
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ARM Constructions Pty Ltd v Commissioner of Taxation (Cth)	(1987) 19 ATR 337		Australia	circa 1987	Legal Online / Westlaw		10
United Dominions Corporation Ltd v Brian Pty Ltd	[1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676	High Court of Australia	Australia - Commonwealth	1 Aug 1985	AustLII		522

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