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TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
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		178
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		169
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
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231		Australia - Commonwealth	12 Feb 1992	AustLII		62
Hepples v Commissioner of Taxation	[1991] HCA 39; (1991) 102 ALR 497; (1991) 22 ATR 465; (1991) 65 ALJR 650	High Court of Australia	Australia - Commonwealth	circa 1991	AustLII		31
Robertson v FCT	[1952] HCA 71; (1952) 86 CLR 463; [1953] ALR 1	High Court of Australia	Australia - Commonwealth	18 Dec 1952	AustLII		24
Russell (decd), Re	[1968] VicRp 33; [1968] VR 285		Australia - Victoria	15 Feb 1967	AustLII		21