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CR 2024/78 - Vertical Telecoms Pty Ltd - buy-back of employee shares acquired with a Ltd recourse loan   flag 

[2024] ATOCR 78
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag
Commissioner of Taxation v McArdle, JW [1988] FCA 738 Federal Court of Australia Australia - Commonwealth circa 1988 AustLII flag
Banning v Wright [1972] 1 WLR 972 United Kingdom circa 1972 LexisNexis / Westlaw flag
Banning v Wright (Inspector of Taxes) [1972] 2 All ER 987 United Kingdom circa 1972 LexisNexis flag
FCT v McArdle (1988) 19 ATR 1901 Australia circa 1901 Legal Online / Westlaw flag

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