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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		27
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		103
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		20
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		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		47
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		22
174 ALR 420	174 ALR 420		Australia	circa 1971	LexisNexis AU		2
570 Atc 4237-8	570 ATC 4237-8		Australia	circa 1971	IntelliConnect		2
573-4 ALR 756	573-4 ALR 756		Australia		LexisNexis AU		2
578-9 ALR 760	578-9 ALR 760		Australia		LexisNexis AU		2