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TD 1999/69 - Income tax: capital gains: can the term 'dwelling' as defined in section 118-115 of the Income Tax Assessment Act 1997 include more than one unit of accommodation?   flag 

[1999] ATOTD 69
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Campbell v O'Sullivan [1947] SAStRp 31; [1947] SASR 195 Australia - South Australia 11 Jul 1947 AustLII flag 12

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