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NT94/279 and Deputy Commissioner of Taxation 4

[1995] AATA 492; (1995) 30 ATR 1269

Administrative Appeals Tribunal

Australia

7th April, 1995

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
TR 96/14 - Income tax: traditional securities	[1996] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/14 - Income tax: traditional securities	[1996] ATOTR TR96/14	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR TR96/23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment Bill (No.3) 1989 (Cth)
Acts Interpretation Act (Cth)	s15AA, s15AB
Bankruptcy Act (Cth)	s58, s82
THE ACT (Cth)
Income Tax Assessment Act (Cth)	s26BB, s70B, s159GP
Interpretation Act (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Sunbird Plaza Pty Ltd v Maloney	[1988] HCA 11; (1988) 166 CLR 245; 77 ALR 205; (1988) 62 ALJR 195	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		368
Henty House Pty Ltd (In Voluntary Liquidation) v FCT	[1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		36
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		59
Israel v Foreshore Properties Pty Ltd	(1980) 30 ALR 631; (1980) 54 ALJR 421		Australia	circa 1980	LexisNexis AU		45
A Hudson Pty Ltd v Legal & General Life of Australia Ltd	59 ALR 505; (1985) 1 NSWLR 701		Australia - New South Wales	circa 1985	LexisNexis AU		41
McColl's Wholesale Pty Ltd v State Bank of New South Wales	80 FLR 302; [1984] 3 NSWLR 365		Australia - New South Wales	circa 1984	Legal Online / Westlaw		39

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