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PR 2023/7 - WA Blue Gum Project 2023   flag 

[2023] ATOPR 7
Australian Taxation Office Product Rulings
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Corporations Act 2001 (Cth)
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s15
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hance v FCT; Hannebery v FCT [2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 197
Commissioner of Taxation v Roberts, JD Commissioner of Taxation v Smith, vR [1992] FCA 543 Federal Court of Australia Australia - Commonwealth 12 Nov 1992 AustLII flag 19
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 226
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Australian National Hotels Ltd v Commissioner of Taxation [1988] FCA 470 Federal Court of Australia Australia - Commonwealth circa 1988 AustLII flag 9
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849

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