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TR 97/4 - Income tax: capital gains: roll-over relief for buildings subdivided under strata title law into stratum units and common property   flag 

[1997] ATOTR 4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Unit Titles Act 1970 (ACT)
Income Tax Assessment Act 1936 (Cth) s170
Taxation Administration Act 1953 (Cth)
Real Property Act, 1886 (SA) sTA1967173.PDF.SINO_TEXT
Strata Titles Act 1985 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Guy [1996] FCA 438; (1996) 67 FCR 68; (1996) 137 ALR 193; (1996) 32 ATR 590 Federal Court of Australia Australia - Commonwealth 6 Jun 1996 AustLII flag 13
Workers ’ Compensation Board of Queensland v Technical Products Pty Ltd [1988] HCA 49; (1988) 165 CLR 642; 81 ALR 260; 62 ALJR 561 High Court of Australia Australia - Commonwealth 27 Sep 1988 AustLII flag 206
Fischer v Easthaven Ltd (1963) 80 WN (NSW) 1155; [1964] NSWR 261 Australia - New South Wales circa 1963 flag 9
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
Moisley v Mahony [1950] VicLawRp 44; [1950] VLR 318 Australia - Victoria 27 Jun 1950 AustLII flag 10
Trustees Executors & Agency Co Ltd v Reilly [1941] VicLawRp 3; [1941] VLR 110; [1941] ALR 105 Australia - Victoria 12 Feb 1941 AustLII flag 189

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