Re Rocha Pty Ltd
|
[2016] NSWSC 899; (2016) 310 FLR 149; (2016) 114 ACSR 89
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
22 Jun 2016
|
AustLII
|
|
6
|
Confidential and Commissioner of Taxation
|
[2013] AATA 112; (2013) 93 ATR 491
|
Administrative Appeals Tribunal
|
Australia
|
1 Mar 2013
|
AustLII
|
|
14
|
TD 2012/10 - Income tax: when is income tax of a private Co a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?
|
[2012] ATOTD TD2012/10
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
TD 2012/10 - Income tax: when is income tax of a private Co a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?
|
[2012] ATOTD 10
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
Commissioner of Taxation v H
|
[2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218
|
Federal Court of Australia
|
Australia - Commonwealth
|
20 Oct 2010
|
AustLII
|
|
33
|
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?
|
[2007] ATOTD TD2007/28
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2007
|
AustLII
|
|
|
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?
|
[2007] ATOTD 28
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2007
|
AustLII
|
|
|
Yung Ka Tim, Timothy v Cheung Yin Ha, Selina
|
[1999] HKCFI 3
|
Hong Kong Court of First Instance
|
Hong Kong
|
5 Jan 1999
|
HKLII
|
|
1
|
[1998] HKCFI 103 (17 February 1998)
|
[1998] HKCFI 103
|
Hong Kong Court of First Instance
|
Hong Kong
|
17 Feb 1998
|
HKLII
|
|
|
Commissioner of Inland Revenue Hong Kong v Registrar of Companies
|
[1998] HKCFI 628; [1998] 1 HKLRD 875
|
Hong Kong Court of First Instance
|
Hong Kong
|
17 Feb 1998
|
HKLII
|
|
3
|
Pongrass Group Operations Pty Ltd v Lowerpinems Pty Ltd
|
[1994] FCA 1482
|
Federal Court of Australia
|
Australia - Commonwealth
|
16 Nov 1994
|
AustLII
|
|
|
VT89/247-248 and Commissioner of Taxation
|
[1989] AATA 591; 20 ATR 4063
|
Administrative Appeals Tribunal
|
Australia
|
4 Oct 1989
|
AustLII
|
|
3
|
Corporate Affairs Commission (Vic) v Lightbody
|
[1987] VicRp 73; [1987] VR 900; (1987) 12 ACLR 294; (1987) 5 ACLC 860
|
|
Australia - Victoria
|
4 Mar 1987
|
AustLII
|
|
|
MacFarlane
|
[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808
|
Federal Court of Australia
|
Australia - Commonwealth
|
8 Aug 1986
|
AustLII
|
|
51
|