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TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
NT95/26 and Commissioner of Taxation	[1995] AATA 320; (1995) 31 ATR 1322	Administrative Appeals Tribunal	Australia	8 Nov 1995	AustLII		2
NT94/279 and Deputy Commissioner of Taxation	[1995] AATA 492; (1995) 30 ATR 1269	Administrative Appeals Tribunal	Australia	7 Apr 1995	AustLII		4
Unilever Australia Securities Ltd v FCT	[1994] FCA 1172; 122 ALR 402; (1994) 28 ATR 422	Federal Court of Australia	Australia - Commonwealth	22 Jun 1994	AustLII		6
Re Taxation Appeals	[1993] AATA 21; (1993) 25 ATR 1027	Administrative Appeals Tribunal	Australia	21 Jan 1993	AustLII		3
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 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
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
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
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
NT88/1593 and Commissioner of Taxation	[1989] AATA 57; (1989) 20 ATR 3357	Administrative Appeals Tribunal	Australia	13 Mar 1989	AustLII		2
NT87/6307 and Commissioner of Taxation	[1988] AATA 231; (1988) 19 ATR 3697	Administrative Appeals Tribunal	Australia	22 Jul 1988	AustLII		2
NT87/6682 and Commissioner of Taxation	[1988] AATA 232; (1988) 19 ATR 3708	Administrative Appeals Tribunal	Australia	22 Jul 1988	AustLII		2
Sunbird Plaza Pty Ltd v Maloney	[1988] HCA 11; (1988) 166 CLR 245; 77 ALR 205; (1988) 62 ALJR 195	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		367
Westpac Banking Corporation v Gollin & Co Ltd (in liq)	[1988] VicRp 48; [1988] VR 397		Australia - Victoria	13 Aug 1987	AustLII		18
Scholefield Goodman & Sons Ltd v Zyngier	[1984] VicRp 36; [1984] VR 445		Australia - Victoria	29 Feb 1984	AustLII		4
R v Toohey; Ex parte Meneling Station Pty Ltd	[1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59	High Court of Australia	Australia - Commonwealth	8 Dec 1982	AustLII		454
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
SH Lock Discounts & Credits Pty Ltd v Miles	[1963] VicRp 90; [1963] VR 656		Australia - Victoria	14 Feb 1963	AustLII		8
Jowitt v Callaghan	[1938] NSWStRp 43; (1938) 38 SR (NSW) 512; 44 WN (NSW) 188	Supreme Court of New South Wales	Australia - New South Wales	22 Sep 1938	AustLII		42
Loxton v Moir	[1914] HCA 89; (1914) 18 CLR 360	High Court of Australia	Australia - Commonwealth	6 Aug 1914	AustLII		64
Smith v Passmore	[1883] NSWLawRp 32; 4 LR (NSW) 274; 5 ALT 60	Supreme Court of New South Wales	Australia - New South Wales	7 Aug 1883	AustLII		7
National Provincial Bank Ltd v Ainsworth	[1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1	House of Lords	United Kingdom	13 May 1965	BAILII		224
Re Mitchell; Freelove v Mitchell	[1912] UKLawRpCh 138; [1913] 1 Ch 201; [1911-13] All ER 187	Court of Chancery	United Kingdom	4 Dec 1912	CommonLII		6
Dixon v Steel	[1901] UKLawRpCh 158; [1901] 2 Ch 602	Court of Chancery	United Kingdom	10 Aug 1901	CommonLII		4
McColl's Wholesale Pty Ltd v State Bank of New South Wales	80 FLR 302; [1984] 3 NSWLR 365		Australia - New South Wales	circa 1984	Legal Online / Westlaw		39
(1979) 9 Atr 885	(1979) 9 ATR 885		Australia	circa 1979	Legal Online / Westlaw		27
O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd	[1978] 3 All ER 1057		United Kingdom	circa 1978	LexisNexis		2
Jennings (Inspector of Taxes) v Barfield & Barfield	[1962] 2 All ER 957; 40 Tax Cas 365		United Kingdom	circa 1962	LexisNexis		5
Re Conley	[1938] 2 All ER 127		United Kingdom	circa 1938	LexisNexis		23
Barclays Bank Ltd v TOSG Trust Fund Ltd	[1984] AC 626; [1984] 1 All ER 628; [1984] BCLC 1; [1984] 2 WLR 49		United Kingdom	circa 1984	LexisNexis / Westlaw		26
Anson v Anson	[1953] 1 QB 636		United Kingdom	circa 1953	LexisNexis / Westlaw		14
Re A Debtor	[1937] Ch 156; [1937] 1 All ER 1	Court of Chancery	United Kingdom	circa 1937	LexisNexis / Westlaw		34
Duncan, Fox & Co v North and South Wales Bank	(1880) 6 AC 1; [1874-80] All ER Rep Ext 1406		United Kingdom	circa 1880	LexisNexis / Westlaw		68
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth)	(1988) 79 ALR 181; (1988) 19 ATR 1241		Australia	circa 1988	LexisNexis AU		27
Israel v Foreshore Properties Pty Ltd	(1980) 30 ALR 631; (1980) 54 ALJR 421		Australia	circa 1980	LexisNexis AU		45
AE Goodwin Ltd v AG Healing Ltd	(1979) 7 ACLR 481		Australia	circa 1979	LexisNexis AU		19
247 ALR 207	247 ALR 207		Australia	circa 1980	LexisNexis AU		2
(1983) 26 CTBR (NS) Case 103	(1983) 26 CTBR (NS) Case 103		Australia	circa 1983			2
(1969) 15 CTBR (NS) Case 33	(1969) 15 CTBR (NS) Case 33		Australia	circa 1969			3
Case No M 42/1982	(1983) 26 CTBR (NS) 691		Australia	circa 1983			2
(1953) 4 CTBR (NS) Case 57	(1953) 4 CTBR (NS) Case 57		Australia	circa 1953			2
Case No M 83/1969	15 CTBR (NS) 214		Australia	circa 1969			2
Total Oil Products (Australia) Pty Ltd v Robinson	[1970] 1 NSWR 701		Australia - New South Wales	circa 1970			25
(1979) 23 CTBR (NS) Case 9	(1979) 23 CTBR (NS) Case 9		Australia	circa 1979			2
(1867) 3 LRCP 38	(1867) 3 LRCP 38			circa 1867			2
(1953) 4 CTBR (NS) 304	(1953) 4 CTBR (NS) 304		Australia	circa 1953			2
4 Act 1992	4 Act 1992		United Kingdom	circa 1992			3
Case No M 220/1978	(1979) 23 CTBR (NS) 75		Australia	circa 1979			2