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TR 96/14 - Income tax: traditional securities   flag 

[1996] ATOTR TR96/14
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s21, s26BB, s70B, s159GP
Taxation Administration Act 1953 (Cth)
Gift Duty Assessment Act 1941 (Cth)
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (Cth)
Taxation Laws Amendment Act (No 2) 1986 (Cth)
Taxation Laws Amendment Act (No 3) 1989 (Cth)
Taxation Laws Amendment Act (No 5) 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
NT94/279 and Deputy Commissioner of Taxation [1995] AATA 492; (1995) 30 ATR 1269 Administrative Appeals Tribunal Australia 7 Apr 1995 AustLII flag 4
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
VT89/247-248 and Commissioner of Taxation [1989] AATA 591; 20 ATR 4063 Administrative Appeals Tribunal Australia 4 Oct 1989 AustLII flag 3
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd [1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293 Federal Court of Australia Australia - Commonwealth 25 Sep 1989 AustLII flag 8
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42
Alcom Ltd v Republic of Colombia [1984] AC 580; [1984] 2 All ER 6; [1984] 2 WLR 750; [1984] 2 Lloyds Rep 24 United Kingdom circa 1984 LexisNexis / Westlaw flag 66
Mutual Acceptance Ltd v Commissioner of Taxation (1984) 81 FLR 209; (1984) 15 ATR 1238 Australia circa 1984 Legal Online / Westlaw flag 5
Case No M 130/1965 13 CTBR (NS) 571 Australia circa 1965 flag 2
Hart v Sangster [1957] 1 Ch 329; [1957] 2 All ER 208 Court of Chancery United Kingdom circa 1957 LexisNexis / Westlaw flag 14
Henty House Pty Ltd (In Voluntary Liquidation) v FCT [1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 36
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
Re United Law Clerks Society [1946] 2 All ER 674 United Kingdom circa 1946 LexisNexis flag 2
Fadden v FCT [1945] HCA 8; (1945) 70 CLR 555; [1945] ALR 225; 7 ATD 533 High Court of Australia Australia - Commonwealth 19 Jun 1945 AustLII flag 15
Lomax (H M Inspector of Taxes) v Peter Dixon & Co Ltd [1943] 2 All ER 255 United Kingdom circa 1943 LexisNexis flag 10
Re A Debtor [1937] Ch 156; [1937] 1 All ER 1 Court of Chancery United Kingdom circa 1937 LexisNexis / Westlaw flag 34
Hall v Commissioners of Inland Revenue (1926) 11 Tax Cas 24 United Kingdom circa 1926 flag 3
Joachimson v Swiss Bank Corporation [1921] 3 KB 110; [1921] All ER 92; 125 LT 338; 90 LJKB 973 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Singer v Williams [1920] All ER Rep Ext 819 United Kingdom circa 1920 LexisNexis flag 4
Gent and Eason's Contract, Inre [1905] UKLawRpCh 21; [1905] 1 Ch 386 Court of Chancery United Kingdom 10 Feb 1905 CommonLII flag 7
Re Tapp and London and India Docks Co's Contract (1905) 74 LJCh 523 Court of Chancery United Kingdom circa 1905 flag 2
Rayner, In re; Rayner v Rayner [1903] UKLawRpCh 180; [1904] 1 Ch 176 Court of Chancery United Kingdom 21 Dec 1903 CommonLII flag 12
Foley v Hill [1848] EngR 837; [1843-60] All ER 16; 2 HLCas 28; 9 ER 1002; 9 ER 100 House of Lords United Kingdom circa 1843 CommonLII flag 168

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