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TR 98/12 - Income tax: transfer of losses: section 80G (Subdivision 170-A)   flag 

[1998] ATOTR TR98/12
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment (Self Assessment) Bill 1992 (Cth)
The Act (Cth) s45, s65, s170
Income Tax Assessment Act 1997 (Cth) s2.5, s4.5, s6.5, s17.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Woolcombers (WA) Pty Ltd v FCT (1995) 31 ATR 39 Australia circa 1995 Legal Online / Westlaw flag 3
Stergis v Boucher (1989) 86 ALR 174; (1989) 20 ATR 591 Australia circa 1989 LexisNexis AU flag 29
R v Maurice; Ex p Attorney-General (NT) (1986) 72 ALR 231 Australia circa 1986 LexisNexis AU flag 6
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Bond Corporation Holdings Ltd v Australian Broadcasting Tribunal [1988] FCA 433; (1988) 84 ALR 669 Federal Court of Australia Australia - Commonwealth 14 Dec 1988 AustLII flag 34
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5550
Hunter Valley Developments Pty Ltd v Cohen [1984] FCA 176; (1984) 3 FCR 344; (1983) 72 FLR 291; (1984) 58 ALR 305; (1984) 7 ALD 315; 5 ALN N135 Federal Court of Australia Australia - Commonwealth 5 Jul 1984 AustLII flag 2947
R v Moore; Ex parte Australian Telephone and Phonogram Officers' Association [1982] HCA 5; 148 CLR 600; 39 ALR 1; (1982) 56 ALJR 224 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 63

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