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TR 96/4 - Income tax: valuing shares acquired as revenue assets    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chamber of Manufacturers Insurance Ltd v FCT	(1984) 2 FCR 455; 15 ATR 599	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		23
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
Minister of National Revenue v Anaconda American Brass Ltd	[1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84		United Kingdom	circa 1956	LexisNexis / Westlaw		14
Australasian Jam Co Pty Ltd v FCT	[1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		87
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
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
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		243
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
35-1 Ustc 9343	35-1 USTC 9343		United States	circa 1938			2