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TR 2005/23 - Income tax: listed investment companies   flag 

[2005] ATOTR 23
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s1, s47, s50, s52, s106, s115, s215, s254T, s285, s290, s295
Income Tax Assessment Act 1936 (Cth) s6, s26BB, s70B, s118
Income Tax Assessment Act 1997 (Cth) s11.5
Taxation Administration Act 1953 (Cth) s280, s995

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 240
R v Hughes [2000] HCA 22; (2000) 202 CLR 535; 171 ALR 155; (2000) 110 A Crim R 526; (2000) 34 ACSR 92; (2000) 74 ALJR 802; (2000) 18 ACLC 394; (2000) 21 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 246
Commissioner of Taxation v Murry [1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605 High Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 80
Loizos v Carlton and United Breweries Ltd (1994) 94 NTR 31 Australia - Northern Territory circa 1994 LexisNexis AU flag 29
Re Agc (Investments) Ltd v Commissioner of Taxation [1992] FCA 223; (1992) 23 ATR 287 Federal Court of Australia Australia - Commonwealth 22 May 1992 AustLII flag 10
QBE Insurance Group Ltd v Australian Securities Commission 110 ALR 301; (1992) 8 ACSR 631; (1992) 28 ALD 334; (1992) 10 ACLC 1490; (1992) 8 ASCR 631 Australia circa 1992 LexisNexis AU flag 15
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 341
Milton Corporation Ltd v Commissioner of Taxation (Cth) (1985) 79 FLR 263; (1985) 16 ATR 437 Australia circa 1985 Legal Online / Westlaw flag 4
FCT v Slater Holdings Ltd [1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89 High Court of Australia Australia - Commonwealth 29 Nov 1984 AustLII flag 56
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
Scanlan v Swan (1982) 61 FLR 468; (1982) 13 ATR 420 Australia circa 1982 Legal Online / Westlaw flag 6
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2065
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 131
Trent Investments Pty Ltd v Commissioner of Taxation (Cth) (1976) 26 FLR 179; 6 ATR 201 Australia circa 1976 Legal Online / Westlaw flag 6
Duggan v FCT [1972] HCA 66; (1972) 129 CLR 365; (1972) 3 ATR 413; 47 ALJR 44 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 23
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
Bank of New South Wales Savings Bank Ltd v FCT [1962] HCA 43; (1962) 108 CLR 514; [1963] ALR 3; 12 ATD 484; 36 ALJR 144 High Court of Australia Australia - Commonwealth 29 Aug 1962 AustLII flag 3
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 flag 131
Archer Brothers Pty Ltd v FCT [1953] HCA 23; (1952-53) 90 CLR 140; [1953] ALR 748; 10 ATD 192 High Court of Australia Australia - Commonwealth 28 Aug 1953 AustLII flag 22
Commercial Banking Co of Sydney Ltd v FCT [1950] HCA 15; (1950) 81 CLR 263; [1950] ALR 453; (1950) 9 ATD 112 High Court of Australia Australia - Commonwealth 6 Jun 1950 AustLII flag 18
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Thomas v R [1937] HCA 83; (1937) 59 CLR 279; [1938] ALR 37 High Court of Australia Australia - Commonwealth 17 Dec 1937 AustLII flag 173
Douglass v FCT [1931] HCA 18; (1931) 45 CLR 95; 37 ALR 234; 1 ATD 155 High Court of Australia Australia - Commonwealth 11 May 1931 AustLII flag 12
Syme v Commissioner of Taxes (Vic) [1914] UKPCHCA 6; (1914) 18 CLR 519 Privy Council Australia 28 Jul 1914 AustLII flag 6
Syme v C of T for Victoria (1914) 18 CLR 5 Australia - Commonwealth circa 1914 Legal Online / Westlaw flag 2
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 194
117 Atr 763 117 ATR 763 Australia circa 1992 Legal Online / Westlaw flag 2

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