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"Australia's Double Tax Agreements: Gains from the Sale of Shares by Non-residents"   flag 

(1999) 2 Journal of Australian Taxation 3
Lane, Dianna
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth)
Income Tax Assessment Act 1997 (Cth)
Finance Act 1988 s66

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Capital Gains Tax and Non-Residents" (1995) 69 (2) Law Institute Journal 135 Law Institute Journal Australia - Victoria circa 1995 flag 1
"Treaty Protection for Capital Gains After ATO Clarification" (1995) 7 (4) CCH Journal of Australian Taxation 59 CCH Journal of Australian Taxation Australia circa 1995 Informit flag 1
"Non-residents, Capital Gains Tax and the Double Tax Agreements" (1991) 3 CCH Journal of Australian Taxation 48 CCH Journal of Australian Taxation Australia circa 1991 Informit flag 1
"International Aspects" (1987) 21 (11) Taxation in Australia 750 Taxation in Australia Australia circa 1987 flag 1
Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd [1980] HCA 51; (1980) 147 CLR 142; 55 ALJR 88 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 110
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue [1979] AC 676; 684 PC 27 United Kingdom circa 1979 LexisNexis / Westlaw flag 42
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 flag 129
Carapark Holdings Ltd v FCT [1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378 High Court of Australia Australia - Commonwealth 7 Apr 1967 AustLII flag 49
FCT v French [1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76 High Court of Australia Australia - Commonwealth 18 Nov 1957 AustLII flag 42
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag 23
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Smith v Anderson [1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247 United Kingdom 16 Jul 1880 CommonLII flag 177

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