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TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest   flag 

[1993] ATOTR TR93/28
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Income Tax Act 1918 (Cth)
Taxation Laws Amendment Act (No. 5) 1992 (Cth)
Conveyancing Act 1919 (NSW) s144

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1860) 62 Er 408 (1860) 62 ER 408 United Kingdom circa 1860 CommonLII flag 7
(1984) 15 Atr 982 (1984) 15 ATR 982 Australia circa 1984 Legal Online / Westlaw flag 15
Australasian Catholic Assurance Co Ltd v FCT [1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94 High Court of Australia Australia - Commonwealth 28 May 1959 AustLII flag 33
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 194
Chow Yoong Hong v Choong Fah Rubber Manufactory (1961) 3 All ER 1163 United Kingdom circa 1961 LexisNexis flag 3
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 77
Commissioner of Taxation v Morgan [1961] HCA 64; (1961) 106 CLR 517; [1962] ALR 253; 12 ATD 370; 35 ALJR 278 High Court of Australia Australia - Commonwealth 26 Oct 1961 AustLII flag 20
Commissioners of Inland Revenue v Sir John Oakley (1925) 9 Tax Cas 582 United Kingdom circa 1925 flag 4
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 343
Ferguson v O'Neill [1942] VicLawRp 39; [1943] VLR 30; [1943] ALR 51 Australia - Victoria 6 Oct 1942 AustLII flag 23
Humes Ltd v Comptroller of Stamps (Vic) (1989) 20 ATR 860 Australia circa 1989 Legal Online / Westlaw flag 3
Inland Revenue Commissioners v Rowntree and Co Ltd [1948] 1 All ER 482; [1948] TR 37 United Kingdom circa 1948 LexisNexis flag 9
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 37
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
South Australia v Commonwealth [1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 29
Wigmore (HM Inspector of Taxes) v Thomas Summerson and Sons, Ltd (1925) 9 Tax Cas 577 United Kingdom circa 1925 flag 2
Willingale (HM Inspector of Taxes) v International Commercial Bank Ltd (1978) 52 Tax Cas 242 United Kingdom circa 1978 flag 6
11 CTBR (NS) 437 11 CTBR (NS) 437 Australia circa 1978 flag 4
19 CTBR (NS) 75 19 CTBR (NS) 75 Australia flag 2
19 CTBR (NS) Case 44 19 CTBR (NS) Case 44 Australia circa 1978 flag 2
139 CTBR (NS) 298 139 CTBR (NS) 298 Australia circa 1978 flag 2
139-40 CTBR (NS) 298-9 139-40 CTBR (NS) 298-9 Australia circa 1978 flag 2
153 CTBR (NS) 313-4 153 CTBR (NS) 313-4 Australia circa 1978 flag 2
155 CTBR (NS) 316 155 CTBR (NS) 316 Australia circa 1978 flag 2
1167 AC 209 1167 AC 209 United Kingdom circa 1978 LexisNexis / Westlaw flag 2

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