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Cumins v FCT   flag  5

[2007] FCAFC 21; 66 ATR 57
Federal Court of Australia
Australia - Commonwealth
2nd March, 2007

Cases Referring to this Case

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 flag
Ozer v Minister for Home Affairs [2019] FCA 104 Federal Court of Australia Australia - Commonwealth 14 Feb 2019 AustLII flag 5
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 flag
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 flag

Law Journal Articles Referring to this Case

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 flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth)
Federal Court (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation [2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449 Federal Court of Australia Australia - Commonwealth 4 Dec 2003 AustLII flag 15
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194

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