TR 2006/13 - Income tax: sale and leasebacks

[2006] ATOTR 13

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII	530
Gould, In Marriage of	[1993] FamCA 126; (1993) 115 FLR 371; [1993] FLC 92-434; (1993) 17 Fam LR 156	Family Court of Australia	Australia	1 Dec 1993	AustLII	113
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII	40
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII	44
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII	39
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII	98
Metal Manufactures Ltd v FCT	[1999] FCA 1712; (1999) 43 ATR 375	Federal Court of Australia	Australia - Commonwealth	8 Dec 1999	AustLII	39
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII	92
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII	54
Commissioner of Taxation v Citibank Ltd	(1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw	29
Re Mary Genevieve Peabody v Commissioner of Taxation	[1992] FCA 463; (1992) 24 ATR 58	Federal Court of Australia	Australia - Commonwealth	18 Sep 1992	AustLII	4
Sharrment Pty Ltd v Official Trustee	[1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530	Federal Court of Australia	Australia - Commonwealth	3 Jun 1988	AustLII	306
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII	195
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII	245
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	373
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	77
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	346
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	285
Ascot Investments Pty Ltd v Harper	[1981] HCA 1; (1982) 148 CLR 337; (1981) 33 ALR 631; [1981] FLC 91-000; (1981) 6 Fam LR 591; (1981) 55 ALJR 233; 5 ACLR 328	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII	363
Mills v Stokman	[1967] HCA 15; (1967) 116 CLR 61; 41 ALJR 16	High Court of Australia	Australia - Commonwealth	19 May 1967	AustLII	90
Commissioner of Taxation v Morgan	[1961] HCA 64; (1961) 106 CLR 517; [1962] ALR 253; 12 ATD 370; 35 ALJR 278	High Court of Australia	Australia - Commonwealth	26 Oct 1961	AustLII	20
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII	203
FCT v Peabody	(1994) 28 ATR 334		Australia	circa 1994	Legal Online / Westlaw	4
Scott v Commissioner of Taxation (Cth) (No 2)	(1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290		Australia	circa 1966		141
94 Act 4663	94 Act 4663		United Kingdom	circa 2001		2
Macquarie Finance Ltd v FCT	(2004) 210 ALR 508; (2004) 57 ATR 115; [2005] ALMD 2384; (2004) 22 ACLC 1433; [2004] FCA 1170; (2005) 146 FCR 77		Australia	circa 2004	LexisNexis AU	26
Taxation, Commissioner of (Cth) v Ballarat & Western Victoria TV Ltd	45 FLR 218; 9 ATR 274		Australia	circa 2001	Legal Online / Westlaw	3
425 Atr 194	425 ATR 194		Australia	circa 2001	Legal Online / Westlaw	2
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw	64
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw	47

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback