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TD 2006/57 - Income tax: consolidation: what is an excluded asset under subsection 705-35(2) of the Income Tax Assessment Act 1997?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Elmslie v FCT	[1993] FCA 549; (1993) 46 FCR 576; 118 ALR 357; 26 ATR 611	Federal Court of Australia	Australia - Commonwealth	19 Nov 1993	AustLII		34
Chan v Cresdon Pty Ltd	[1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110	High Court of Australia	Australia - Commonwealth	14 Dec 1989	AustLII		309
Technical Products Pty Ltd v State Government Insurance Office (Qld)	[1989] HCA 24; (1989) 167 CLR 45; 85 ALR 173; (1989) 63 ALJR 392; (1989) 8 MVR 385; [1989] Aust Torts Reports 80-245; (1989) 5 ANZ Insurance Cases 60-914	High Court of Australia	Australia - Commonwealth	2 May 1989	AustLII		213
Workers ’ Compensation Board of Queensland v Technical Products Pty Ltd	[1988] HCA 49; (1988) 165 CLR 642; 81 ALR 260; 62 ALJR 561	High Court of Australia	Australia - Commonwealth	27 Sep 1988	AustLII		206
Chittick v Ackland	[1984] FCA 29; 1 FCR 254; (1984) 53 ALR 143; 6 ALD 255	Federal Court of Australia	Australia - Commonwealth	circa 1984	AustLII		78
Australian National University v Burns	[1982] FCA 191; (1982) 64 FLR 166; (1982) 43 ALR 25; 5 ALD 67	Federal Court of Australia	Australia - Commonwealth	8 Oct 1982	AustLII		178
State Government Insurance Office v Rees	[1979] HCA 52; (1979) 144 CLR 549; 26 ALR 341; (1979) 53 ALJR 752; 4 ACLR 559	High Court of Australia	Australia - Commonwealth	12 Oct 1979	AustLII		97
Trustees Executors & Agency Co Ltd v Reilly	[1941] VicLawRp 3; [1941] VLR 110; [1941] ALR 105		Australia - Victoria	12 Feb 1941	AustLII		189
Australian Film Commission v Mabey	(1985) 59 ALR 25		Australia	circa 1985	LexisNexis AU		8