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Law Cite |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
BSKF and Commissioner of Taxation (Taxation) (Taxation) | [2024] AATA 3377 | Administrative Appeals Tribunal | Australia | 20 Sep 2024 | AustLII |
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Ozer v Minister for Home Affairs | [2019] FCA 104 | Federal Court of Australia | Australia - Commonwealth | 14 Feb 2019 | AustLII |
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TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements | [2008] ATOTR TR2008/1 | Australian Taxation Office | Australia - Commonwealth | circa 2008 | AustLII |
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TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements | [2008] ATOTR 1 | Australian Taxation Office | Australia - Commonwealth | circa 2008 | AustLII |
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Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?" | [2008] JlATaxTA 16 | O'Keefe, Patricia | Australia | circa 2008 | AustLII |
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Legislation Name | Provision |
Income Tax Assessment Act 1936 (Cth) | s177A, s177C, s177D, s177F |
Income Tax Assessment Act 1997 (Cth) | |
Federal Court (Cth) |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Commissioner of Taxation v Hart |
[2004] HCA 26; |
High Court of Australia | Australia - Commonwealth | 27 May 2004 | AustLII |
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Australia and New Zealand Banking Group Ltd v Commissioner of Taxation |
[2003] FCA 1410; |
Federal Court of Australia | Australia - Commonwealth | 4 Dec 2003 | AustLII |
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FCT v Peabody |
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Australia - Commonwealth | circa 1994 | Legal Online / Westlaw |
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FCT v Dalco |
[1990] HCA 3; |
High Court of Australia | Australia - Commonwealth | circa 1990 | AustLII |
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George v FCT |
[1952] HCA 21; |
High Court of Australia | Australia - Commonwealth | circa 1952 | AustLII |
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