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It 2643 - Income Tax : Sale of Shares in Companies in Liquidation, Receivership ('Wash Sales')   flag 

[1991] ATOITR IT2643
Australian Taxation Office
Australia - Commonwealth
4th July, 1991

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
CORPORATIONS ACT 1989 (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
National Acceptance Corporation Pty Ltd v Benson (1988) 12 NSWLR 213; (1988) 13 ACLR 1; 6 ACLC 685 Australia - New South Wales circa 1988 LexisNexis AU flag 23

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