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CR 2002/13 - Income tax: Investment in the Wattle Group

[2002] ATOCR CR2002/13

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Bankruptcy Act 1966 (Cth)	s5, s6, s19, s35, s63, s102, s104, s108, s110, s116
Copyright Act 1968 (Cth)
Income Tax Assessment Act 1936 (Cth)	s26BB, s63, s70B, s159GP
Income Tax Assessment Act 1997 (Cth)	s2.5, s3.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Christensen and Australian Securities and Investments Commissioner	[2000] AATA 531	Administrative Appeals Tribunal	Australia	30 Jun 2000	AustLII		2
[1997] TR 96/23	[1997] TR 96/23			circa 1997			2
Permanent Trustee Co v FCT	[1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5		Australia	circa 1940	LexisNexis AU		45
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
Trustees of H K Brodie v IR Commissioners	(1933) 17 Tax Cas 432		United Kingdom	circa 1933			10
Leigh v IR Commissioners	(1928) 11 Tax Cas 590		United Kingdom	circa 1928			3
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer)	[1924] AC 508		United Kingdom	circa 1924	LexisNexis / Westlaw		31

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