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TR 2000/15 - Income tax: Co groups and Co subsidiaries: persons in a position to affect rights in relation to a Co

[2000] ATOTR 15

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s45, s103A, s120, s130, s150, s166, s170, s326
Income Tax Assessment Act 1997 (Cth)	s50.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII		181
Russell (decd), Re	[1968] VicRp 33; [1968] VR 285		Australia - Victoria	15 Feb 1967	AustLII		21
White v Bristol Aeroplane Co Ltd	[1953] 1 All ER 40		United Kingdom	circa 1953	LexisNexis		6
Re South African Trust & Co Ltd; Ex parte Hirsch & Co	(1896) 74 LT 769		United Kingdom	circa 1896			3

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