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CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares   flag 

[2012] ATOCR CR2012/25
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Copyright Act 1968 (Cth)
Corporations Act 2001 (Cth) s5, s6, s45A, s45B
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mills v Commissioner of Taxation [2011] FCAFC 158; (2011) 198 FCR 89; (2011) 83 ATR 364 Federal Court of Australia Australia - Commonwealth 8 Dec 2011 AustLII flag 6
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Ord Forrest Pty Ltd v FCT [1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66 High Court of Australia Australia - Commonwealth 7 Mar 1974 AustLII flag 95
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
O'Mara v Harris 77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48 Australia - Commonwealth 8 Sep 1948 AustLII flag 59

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