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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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