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"Taxation Consequences of Corpoatre Law Simplification"   flag 

(1998) 1 (2) Journal of Australian Taxation 82
Abbey, Paul
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s45, s45A, s45B
Income Tax Assessment Act 1997 (Cth)
Company Law Review Act 1998 (Cth)
Taxation Laws Amendment (Company Law Review) Act 1998 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 185
Nicholas v C of T (Vic) (1940) 5 ATD 369 Australia circa 1940 flag 1
Commissioner of Taxes v Nicholas [1937] VicLawRp 47; [1937] VLR 331; (1937) 4 ATD 344 Australia - Victoria 1 Sep 1937 AustLII flag 3

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