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PR 2007/31 - Income tax: Early Season Apple Project - Early Growers

[2007] ATOPR PR2007/31

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Constitution
Copyright Act 1968 (Cth)
Corporations Act 2001 (Cth)	s1, s4, s200, s414, s415, s416, s417, s420, s423
Income Tax Assessment Act 1936 (Cth)	s82KL, s82KZME, s82KZMF
Income Tax (Transitional Provisions) Act 1997 (Cth)	s1.7
Superannuation Industry (Supervision Act) 1993 (Cth)	s1, s5, s6, s8, s35, s55
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092

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