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

[1994] ATOTR TR94/30
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)
Companies Act (Cth) s20, s193, s195, s200
Stamp Duties Act 1920 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 169
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 flag 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 flag 31
Russell (decd), Re [1968] VicRp 33; [1968] VR 285 Australia - Victoria 15 Feb 1967 AustLII flag 21
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 flag 192
Robertson v FCT [1952] HCA 71; (1952) 86 CLR 463; [1953] ALR 1 High Court of Australia Australia - Commonwealth 18 Dec 1952 AustLII flag 24
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 flag 178
Borland's Trustee v Steel Brothers & Co, Ltd [1900] UKLawRpCh 190; [1901] 1 Ch 279 Court of Chancery United Kingdom 14 Nov 1900 CommonLII flag 80

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