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CR 2007/114 - Income tax: scrip for scrip: acquisition of Coles Group Ltd by Wesfarmers Ltd

[2007] ATOCR 114

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Copyright Act 1968 (Cth)
Corporations Act 2001 (Cth)	s1, s5, s6, s10, s15, s20, s45B, s75, s104, s115, s124, s130, s195, s207, s619, s960
Taxation Administration Act 1953 (Cth)	s25, s67, s780, s782, s785, s790, s795, s800, s855, s974, s995

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
FCT v McNeil	[2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532	High Court of Australia	Australia - Commonwealth	circa 2007	AustLII		92
Ord Forrest Pty Ltd v FCT	[1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66	High Court of Australia	Australia - Commonwealth	7 Mar 1974	AustLII		95
O'Mara v Harris	77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48		Australia - Commonwealth	8 Sep 1948	AustLII		59

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