LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available   flag 

[2012] ATOTR TR2012/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2006 Measures No. 3) Bill 2006 (Cth)
Tax Laws Amendment (2008 Measures No. 3) Bill 2008 (Cth)
Copyright Act 1968 (Cth)
Corporations Act 2001 (Cth) s6, s120, s300
1936 Act (Cth) s6, s44
International Tax Agreements Act 1953 (Cth) s5, s6, s20
1997 Act (Cth)
Taxation Administration Act 1953 (Cth) s5, s6, s12, s974, s975
Corporations Amendment (Corporate Reporting Reform) Act 2010 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Consolidated Media Holdings Ltd v Commissioner of Taxation [2011] FCA 367; [2011] ATC 20-259 Federal Court of Australia Australia - Commonwealth 14 Apr 2011 AustLII flag 8
FCT v White [2010] FCA 730; (2010) 79 ATR 498; [2010] ATC 20-195 Federal Court of Australia Australia - Commonwealth 14 Jul 2010 AustLII flag 8
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 30
[2007] Atr 431 [2007] ATR 431 Australia circa 2007 Legal Online / Westlaw flag 2
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 93
89 TR 2003/8 89 TR 2003/8 circa 2003 2
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 101
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Cooke and Sherden [1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696 Federal Court of Australia Australia - Commonwealth 16 Apr 1980 AustLII flag 59
Re The Swan Brewery Co Ltd (1976) 3 ACLR 164 Australia circa 1976 LexisNexis AU flag 6
Ord Forrest Pty Ltd v FCT [1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66 High Court of Australia Australia - Commonwealth 7 Mar 1974 AustLII flag 95
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 178
O'Mara v Harris 77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48 Australia - Commonwealth 8 Sep 1948 AustLII flag 59
Dickson v FCT [1940] HCA 46; (1940) 62 CLR 687; [1940] ALR 49; 5 ATD 147 High Court of Australia Australia - Commonwealth 21 Feb 1940 AustLII flag 16
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237

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