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PR 2021/5 - Income tax: WA Blue Gum Project 2021

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Constitution
GST Act (Cth)	s1.2, s3.5
Corporations Act 2001 (Cth)
Income Tax Assessment Act 1936 (Cth)	s318, s394
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)	s1, s5, s6, s8, s10, s15, s17, s20, s35
Taxation Administration Act 1953 (Cth)	s1, s5, s6, s8, s10, s17, s25

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hance v FCT; Hannebery v FCT	[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		197
Commissioner of Taxation v Roberts, JD Commissioner of Taxation v Smith, vR	[1992] FCA 543	Federal Court of Australia	Australia - Commonwealth	12 Nov 1992	AustLII		19
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		227
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
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		156
Australian National Hotels Ltd v Commissioner of Taxation	[1988] FCA 470	Federal Court of Australia	Australia - Commonwealth	circa 1988	AustLII		9
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		849

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