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

[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
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		72
Harmer v FCT	[1989] FCA 432; 91 ALR 550; (1989) 20 ATR 1461	Federal Court of Australia	Australia - Commonwealth	23 Oct 1989	AustLII		18
Harmer, RW v The Commissioner of Taxation	[1989] FCA 651	Federal Court of Australia	Australia - Commonwealth	circa 1989	AustLII		2
Saunders v Vautier	[1841] EngR 629; 49 ER 282; (1841) 4 Beav 115	Rolls Court	United Kingdom	circa 1841	CommonLII		257
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		408

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