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CR 2021/18 - Eton Irrigation Cooperative Ltd - receipt of membership

[2021] ATOCR 18

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Water Act 2000 (Qld)
Cooperatives Act 1997 (Qld)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
First Provincial Building Society Ltd v Commissioner of Taxation	(1995) 56 FCR 320; (1995) 128 ALR 118; (1995) 30 ATR 207	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		56
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 87	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII		4
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
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		340

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