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"Disposal of an Asset - Sections 160A and 160M of Part IIIA of the Income Tax Assessment Act, The"   flag 

(1987-1988) 11 Adelaide Law Review 435
Barton, Glenton
Adelaide Law Review
Australia

Legislation Cited

Legislation Name Provision
INCOME TAX ASSESSMENT ACT (Cth) s25A
Income Tax Assessment Amendment (Capital Gains) Act 1986 (Cth) s6, s7, s19
Taxation Laws Amendment Act (No 3) 1987 (Cth)
Finance Act 1965 s22, s44

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Capital Gains Tax" (1986) 21 Taxation in Australia 215 Taxation in Australia Australia circa 1986 flag 1
O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd [1978] 3 WLR 609 United Kingdom circa 1978 LexisNexis / Westlaw flag 1
McCaughey v Commissioner of Stamp Duties [1945] NSWStRp 25; (1945) 46 SR (NSW) 192; 62 WN (NSW) 230 Supreme Court of New South Wales Australia - New South Wales 31 Jul 1945 AustLII flag 67
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
Nokes v Doncaster Amalgamated Collieries Ltd [1940] AC 1014; [1940] 3 All ER 549 United Kingdom circa 1940 LexisNexis / Westlaw flag 259
Jones v Skinner (1835) 5 LJCh 90 Court of Chancery United Kingdom circa 1835 flag 23

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