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Return of Share Capital   flag 

[2014] ATOCR CR2014/108
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s5, s10, s15, s20, s45B, s104, s109, s115, s116, s135, s165, s256C, s318
Taxation Administration Act 1953 (Cth) s25, s855

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wellington Capital Ltd v Australian Securities and Investments Commission [2014] HCA 43; (2014) 254 CLR 288; (2014) 314 ALR 211; (2014) 89 ALJR 24; (2014) 106 ACSR 12 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag

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