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PR 2021/6 - Income tax: tax consequences of investing in the Aberdeen Standard Authorised Contractual Scheme I   flag 

[2021] ATOPR PR2021/6
Australian Taxation Office Product Rulings
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Tito v Waddell (No 2) [1977] Ch 106; [1977] 3 All ER 129; [1977] 2 WLR 496 Court of Chancery United Kingdom circa 1977 LexisNexis / Westlaw flag 408
Harmer v FCT [1989] FCA 432; 91 ALR 550; (1989) 20 ATR 1461 Federal Court of Australia Australia - Commonwealth 23 Oct 1989 AustLII flag 18
Harmer, RW v The Commissioner of Taxation [1989] FCA 651 Federal Court of Australia Australia - Commonwealth circa 1989 AustLII flag 2
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag 72
Saunders v Vautier [1841] EngR 629; 49 ER 282; (1841) 4 Beav 115 Rolls Court United Kingdom circa 1841 CommonLII flag 257

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