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CR 2018/16 - Income tax: Commonwealth Bank of Australia - CommBank PERLS X Capital Notes

[2018] ATOCR CR2018/16

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s70B
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lawrence v Commissioner of Taxation	[2009] FCAFC 29; (2009) 175 FCR 277; [2009] ATC 20-096; (2009) 75 ATR 306	Federal Court of Australia	Australia - Commonwealth	20 Mar 2009	AustLII		17
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

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