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Re Sherlinc Enterprises Pty Ltd and FCT   flag  3

[2004] AATA 113; (2004) 55 ATR 1001
Administrative Appeals Tribunal
Australia
4th February, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
005 542 512 Pty Ltd (Controller Appointed) v Commissioner of Taxation [2007] FCA 861 Federal Court of Australia Australia - Commonwealth 5 Jun 2007 AustLII flag 3
TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests [2006] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests [2006] ATOTR TR2006/14 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act, 1936 (Cth) s103
Income Tax Assessment Act, 1997 (Cth) s2.5, s25.5
Taxation Administration Act 1953 (Cth) s14ZZK
The Act (Cth) s118

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