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TR 2002/14 - Income tax: taxation of retirement village operators   flag 

[2002] ATOTR TR2002/14
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s6, s8, s99A, s103, s118, s170
1997 Act (Cth) s5.5, s11.5
Taxation Administration Act 1953 (Cth)
Retirement Villages Act 2016 (SA) s27

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[1964-65] NSWR 254 [1964-65] NSWR 254 Australia - New South Wales circa 1964 flag 2
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 176
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Barratt v Commissioner of Taxation (1992) 36 FCR 222; (1992) 107 ALR 385; (1992) 23 ATR 339 Federal Court of Australia Australia circa 1992 Legal Online / Westlaw flag 48
BHP Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation [2002] FCA 189; 118 FCR 457; 49 ATR 145 Federal Court of Australia Australia - Commonwealth 5 Mar 2002 AustLII flag 5
Case No M 96/1970 15 CTBR (NS) 736 Australia circa 1970 flag 4
Case No M 434/1968 15 CTBR (NS) 714 Australia circa 1968 flag 5
Commissioner of Stamp Duties (NSW) v JV (Crows Nest) Pty Ltd (1986) 7 NSWLR 529; (1986) 17 ATR 1086 Australia - New South Wales circa 1986 LexisNexis AU flag 20
Commissioner of Taxation (Cth) v Australian Gas Light Co [1983] FCA 341; (1983) 52 ALR 691; 74 FLR 13; (1983) 15 ATR 105 Federal Court of Australia Australia - Commonwealth 16 Dec 1983 AustLII flag 43
Commissioner of Taxation (Cth) v Kosciusko Thredbo Pty Ltd 80 FLR 290; 15 ATR 165 Australia circa 1986 Legal Online / Westlaw flag 4
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
Commissioner of Taxation v Krakos Investments Pty Ltd (1995) 61 FCR 489; (1995) 133 ALR 545; 32 ATR 7 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 35
Commissioner of Taxation v Radilo Enterprises Pty Ltd [1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635 Federal Court of Australia Australia - Commonwealth circa 1997 AustLII flag 61
Facchini v Bryson (1952) 1 TLR 1386 United Kingdom circa 1952 LexisNexis flag 43
Frazier v Commissioner of Stamp Duties (NSW) (1985) 17 ATR 64 Australia circa 1985 Legal Online / Westlaw flag 19
Gasparin v Commissioner of Taxation [1994] FCA 1057; 50 FCR 73; (1994) 121 ALR 179; (1994) 28 ATR 130 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 38
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 139
Lathouras, Ex p; Vendardos, Re [1964-5] NSWR 254 Australia - New South Wales circa 1964 flag 3
Lowry v Consolidated African Selection Trust Ltd [1940] AC 648; [1940] 2 All ER 545; 56 TLR 735 United Kingdom circa 1940 LexisNexis / Westlaw flag 18
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 409
Re Hunter's Lease [1942] Ch 124 Court of Chancery United Kingdom circa 1942 LexisNexis / Westlaw flag 7
Re Securitibank Ltd (No 2) [1978] 2 NZLR 136 New Zealand circa 1978 LexisNexis flag 78
Stuart v Joy [1903] UKLawRpKQB 210; [1904] 1 KB 362 United Kingdom 15 Dec 1903 CommonLII flag 3
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397

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