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PR 2023/5 - Future Rent Capital Pty Ltd - lease (transfer of rental income)

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)	s2.5
Superannuation Industry (Supervision) Act 1993 (Cth)	s1, s5, s6, s8, s10, s104
Taxation Administration Act 1953 (Cth)	s110

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Frazier v Commissioner of Stamp Duties (NSW)	(1985) 17 ATR 64		Australia	circa 1985	Legal Online / Westlaw		19
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244
Harding v FCT	[1917] HCA 13	High Court of Australia	Australia - Commonwealth	26 Apr 1917	AustLII		2

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