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It 2483 - Income Tax : Takeovers and Co Reconstructions - Exchange of Shares by Life Assurance Companies and Other Financial Institutions for Shares Or Shares and Cash - Whether Realization of Profit - Whether Profit Is Assessable    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Brettingham-Moore v FCT	(1981) 38 ALR 340; (1981) 53 FLR 480; [1981] Tas R (NC) N20; 12 ATR 627		Australia - Tasmania	circa 1981	LexisNexis AU		4
Cases Nos M 178/1979; M 57/1980	25 CTBR (NS) 626		Australia	circa 1980			2
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		129
Gold Coast Selection Trust Ltd v Humphrey	(1948) 2 All ER 379		United Kingdom	circa 1948	LexisNexis		1
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		76
Smith v FCT	[1932] HCA 44; (1932) 48 CLR 178; 2 ATD 72	High Court of Australia	Australia - Commonwealth	18 Aug 1932	AustLII		13
Royal Insurance Co Ltd v Stephen	(1928) 14 Tax Cas 22; (1928) 44 TLR 630		United Kingdom	circa 1928	LexisNexis		7
Commissioner of Taxation v The Commercial Banking Co of Sydney	[1927] NSWStRp 22; (1927) 27 SR (NSW) 231; 44 WN (NSW) 65	Supreme Court of New South Wales	Australia - New South Wales	2 May 1927	AustLII		17
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			192