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Re IOOF Holdings Ltd and Commissioner of Taxation   flag  2

[2013] AATA 239
Administrative Appeals Tribunal
Australia
19th April, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
IOOF Holdings Ltd v Commissioner of Taxation [2014] FCAFC 91; (2014) 224 FCR 535; (2014) 311 ALR 460 Federal Court of Australia Australia - Commonwealth 24 Jul 2014 AustLII flag 5
IOOF Holdings Ltd v Commissioner of Taxation of the Commonwealth of Australia [2013] FCA 1189 Federal Court of Australia Australia - Commonwealth 15 Nov 2013 AustLII flag 2

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s43, s43AA, s46
Income Tax Assessment Act 1997 (Cth)
Tax Laws Amendment (2012 Measures No 2) Act 2012 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Abbott v Minister for Lands [1895] UKLawRpAC 18; (1895) 1895 AC 425; [1895] AC 425; 72 LT 402; 64 LJPC 167 United Kingdom 30 Mar 1895 CommonLII flag 179
Continental Liqueurs Pty Ltd v GF Heublein and Bro Inc [1960] HCA 37; (1960) 103 CLR 422; [1960] ALR 682; 34 ALJR 128 High Court of Australia Australia - Commonwealth 28 Jun 1960 AustLII flag 137
Lee v Department of Social Security [1996] FCA 1683; (1996) 68 FCR 491; (1996) 139 ALR 57; (1996) 23 AAR 339; (1996) 2 SSR 69 Federal Court of Australia Australia - Commonwealth 7 Aug 1996 AustLII flag 89
G F Heublein and Bro Inc v Continental Liqueurs Pty Ltd [1962] HCA 66; 109 CLR 153; [1963] ALR 161; 36 ALJR 289 High Court of Australia Australia - Commonwealth 19 Dec 1962 AustLII flag 66
JR Exports Pty Ltd v Australian Trade Commission (1987) 14 FCR 161; (1986) 71 ALR 717; 6 AAR 190 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 44
No 1 Act 2010 United Kingdom circa 2010 flag 26
TD 2014/24 - Income tax: consolidation: if the conditions in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No 2 Act 2012 United Kingdom circa 2012 AustLII flag 8
IOOF Holdings Ltd v Commissioner of Taxation [2014] FCAFC 91; (2014) 224 FCR 535; (2014) 311 ALR 460 Federal Court of Australia Australia - Commonwealth 24 Jul 2014 AustLII flag 5
Hall and Commissioner of Taxation [2006] AATA 360; 64 ATR 1001 Administrative Appeals Tribunal Australia 18 Apr 2006 AustLII flag 3
IOOF Holdings Ltd v Commissioner of Taxation of the Commonwealth of Australia [2013] FCA 1189 Federal Court of Australia Australia - Commonwealth 15 Nov 2013 AustLII flag 2
IOOF Holdings Ltd and Commissioner of Taxation [2012] AATA 378 Administrative Appeals Tribunal Australia 22 Jun 2012 AustLII flag 1

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