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TR 2002/18 - Income tax: home loan unit trust arrangement

[2002] ATOTR 18

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s8, s177A, s177C, s177D, s260
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII
Commissioner of Taxation v Janmor Nominees Pty Ltd	(1987) 15 FCR 348; (1987) 75 ALR 15; (1987) 19 ATR 254	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw
FCT v Ilbery	[1981] FCA 188; (1981) 58 FLR 191; (1981) 38 ALR 172; (1981) 12 ATR 563	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII
Ure v FCT	[1981] FCA 9; 34 ALR 237	Federal Court of Australia	Australia - Commonwealth	11 Feb 1981	AustLII

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