TD 96/4 - Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply if partners of a partnership that own trading assets transfer the assets to a trustee of a unit trust in which one former partner holds at least 25% of the units?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII		131

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