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TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders   flag 

[1999] ATOTR TR1999/14
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)
Income Tax Assessment Act 1932 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Renmark Fruitgrowers Co-operated Ltd v FCT [1969] HCA 56; 121 CLR 501; (1969) 1 ATR 385; 43 ALJR 454 High Court of Australia Australia - Commonwealth 17 Nov 1969 AustLII flag 11
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
A & S Ruffy Pty Ltd v FCT [1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60 High Court of Australia Australia - Commonwealth 30 Apr 1958 AustLII flag 27
Employers' Mutual Indemnity Association Ltd v FCT [1943] HCA 36; (1943) 68 CLR 165; [1943] ALR 417; (1943) 7 ATD 307 High Court of Australia Australia - Commonwealth 1 Dec 1943 AustLII flag 20
174 ALR 420 174 ALR 420 Australia circa 1943 LexisNexis AU flag 2
570 Atc 4237-8 570 ATC 4237-8 Australia circa 1943 IntelliConnect flag 2
573-4 ALR 756 573-4 ALR 756 Australia LexisNexis AU flag 2
578-9 ALR 760 578-9 ALR 760 Australia LexisNexis AU flag 2

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