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TD 2024/9 - Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936   flag 

[2024] ATOTD 9
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95, s99, s99B, s102, s118
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 † 
Howard v Commissioner of Taxation [2014] HCA 21; (2014) 253 CLR 83; (2014) 309 ALR 1; (2014) 88 ALJR 667; (2014) 92 ATR 38 High Court of Australia Australia - Commonwealth 11 Jun 2014 AustLII flag 99
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 72
Howard v Commissioner of Taxation [2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89 Federal Court of Australia Australia - Commonwealth 26 Oct 2012 AustLII flag 20

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