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TR 1999/19 - Income tax capital gains: treatment of forfeited deposits

[1999] ATOTR 19

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment Bill (No 4) 1992 (Cth)
Income Tax Assessment Act 1936 (Cth)	s1, s6, s8, s109, s118, s126, s150, s155
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment Act (No 4) 1992 (Cth)	s5, s10, s20, s25, s30
Conveyancing Act 1919 (NSW)	s5, s12, s25, s35, s104, s109, s110, s112

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		87
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		13
(1996) 32 Atr 601	(1996) 32 ATR 601		Australia	circa 1996	Legal Online / Westlaw		2
TT93/24-25 and Commissioner of Taxation	[1994] AATA 537; (1994) 28 ATR 1230	Administrative Appeals Tribunal	Australia	10 Jun 1994	AustLII		2
Workers Trust & Merchant Bank Ltd v Dojap Investments Ltd	[1993] UKPC 7; [1993] AC 573; [1993] 2 All ER 370; [1993] 2 WLR 702; [1994] ANZ Conv R 145	Privy Council	United Kingdom	22 Feb 1993	BAILII		111
Zim Properties v Proctor (Inspector of Taxes)	(1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68		United Kingdom	circa 1984			22
FCT v Tully Co-operative Sugar Milling Association Ltd	14 ATR 495		Australia	25 Jul 1983	AustLII		9
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
State Government Insurance Office v Rees	[1979] HCA 52; (1979) 144 CLR 549; 26 ALR 341; (1979) 53 ALJR 752; 4 ACLR 559	High Court of Australia	Australia - Commonwealth	12 Oct 1979	AustLII		97
Brien v Dwyer	[1978] HCA 50; (1978) 141 CLR 378; 22 ALR 485; 53 ALJR 123	High Court of Australia	Australia - Commonwealth	14 Dec 1978	AustLII		114
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth)	[1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119	High Court of Australia	Australia - Commonwealth	29 Nov 1954	AustLII		62
Howe v Smith	[1884] UKLawRpCh 142; (1884) 27 Ch D 89		United Kingdom	29 May 1884	CommonLII		177
Lysaght v Edwards	[1876] UKLawRpCh 123; (1876) 2 Ch D 499		United Kingdom	20 Mar 1876	CommonLII		171
110 Atr 96	110 ATR 96		Australia	circa 1954	Legal Online / Westlaw		2

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