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TR 2005/22 - Income tax: companies controlled by exempt entities   flag 

[2005] ATOTR 22
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth) s1, s3
Superannuation Industry (Supervision) Act 1993 (Cth) s30, s45
Taxation Administration Act 1953 (Cth) s50

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(2014) 22 Atr 3025 (2014) 22 ATR 3025 Australia circa 2014 Legal Online / Westlaw flag 2
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 28
Hester v Commissioner of Inland Revenue (2004) 21 NZTC 18,421 New Zealand circa 2004 CCH New Zealand flag 3
St Marys Rugby League Club Ltd v FCT (1997) 36 ATR 281 Australia circa 1997 Legal Online / Westlaw flag 5
Presbyterian Church of New Zealand Beneficiary Fund v Commissioner of Inland Revenue HC Wellington AP15/93 [1994] NZHC 2347; [1994] 3 NZLR 363; (1994) 18 TRNZ 753; (1994) 16 NZTC 11,185 High Court of New Zealand New Zealand 30 May 1994 NZLII flag 8
Re Terranora Lakes Country Club Ltd v Commissioner of Taxation [1993] FCA 66; (1993) 25 ATR 294 Federal Court of Australia Australia - Commonwealth 1 Mar 1993 AustLII flag 6
Council of Dominican Sisters of Australia v Commissioner for ACT Revenue Collections (1991) 22 ATR 3021 Australia circa 1991 Legal Online / Westlaw flag 3
ACT Revenue Collections, Commissioner for v Council of Dominican Sisters of Australia (1991) 101 ALR 417; (1991) 22 ATR 213 Australia circa 1991 LexisNexis AU flag 7
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
Cronulla-Sutherland Leagues Club Ltd v Commissioner of Taxation (Cth) (1989) 20 ATR 1404 Australia circa 1989 Legal Online / Westlaw flag 5
Mental Retardation v R (1987) 73 FC 286 Federal Court of Canada Canada circa 1987 CanLII flag 2
Mental Retardation v R 1987 3 FC 286 Federal Court of Canada Canada circa 1987 CanLII flag 5
Glebe Administration Board v Commissioner of Pay-roll Tax (NSW) (1987) 10 NSWLR 352; 19 ATR 297 Australia - New South Wales circa 1987 LexisNexis AU flag 20
Bathurst City Council v Saban (1985) 2 NSWLR 704; (1985) 55 LGRA 165; 4 ATR 194 Australia - New South Wales circa 1985 LexisNexis AU flag 41
Church of the New Faith v Commissioner of Pay-roll Tax (Vict) [1983] HCA 40; (1983) 154 CLR 120; (1983) 49 ALR 65; (1984) 57 ALJR 785; (1983) 14 ATR 769 High Court of Australia Australia - Commonwealth 27 Oct 1983 AustLII flag 162
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
Incorporated Council of Law Reporting for England and Wales v A-G [1971] EWCA Civ 13; [1971] 3 All ER 1029; [1971] 3 WLR 853 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 1971 BAILII flag 11
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation [1967] UKHL 3; [1968] AC 138; [1967] 3 All ER 215 House of Lords United Kingdom 26 Jul 1967 BAILII flag 61
Theosophical Foundation Pty Ltd v Commissioner of Land Tax (1966) 67 SR (NSW) 70; [1966] 1 NSWR 696 Supreme Court of New South Wales Australia - New South Wales circa 1966 flag 16
McGarvie Smith Institute v Campbelltown Municipal Council [1965] NSWR 1641; (1965) 11 LGRA 321 Australia - New South Wales circa 1965 flag 18
Calder Construction Co Ltd v Commissioner of Inland Revenue (NZ) (1963) 13 ATD 214 Australia circa 1963 flag 2
Waterson v Hendon Borough Council [1959] 2 All ER 760 United Kingdom circa 1959 LexisNexis flag 6
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
Smith (decd), In Re; Executor Trustee and Agency Co of South Australia Ltd v Australasian Conference Association Ltd [1954] SASR 151 Supreme Court of South Australia Australia - South Australia circa 1954 Legal Online / Westlaw flag 8
Inland Revenue Commissioners v City of Glasgow Police Athletic Association [1953] UKHL 1; [1953] AC 380; [1953] 1 All ER 747 House of Lords United Kingdom 9 Mar 1953 BAILII flag 37
Salvation Army (Victoria) Property Trust v Fern Tree Gully Corporation [1952] HCA 4; (1952) 85 CLR 159; [1952] ALR 85 High Court of Australia Australia - Commonwealth 5 Mar 1952 AustLII flag 119
Royal Australasian College of Surgeons v FCT [1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 72
33 TR 97/22 33 TR 97/22 circa 1994 2
21 Atr 331 21 ATR 331 Australia Legal Online / Westlaw flag 2

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