TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)

[2014] ATOTR 5

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Family Law Amendment (De Facto Financial Matters and Other Measures) Bill 2008 (Cth)
Tax Laws Amendment (2010 Measures No. 2) Bill 2010 (Cth)
Corporations Act 2001 (Cth)	s5, s6, s15, s79, s126, s181, s182, s318, s588FE, s588G
Family Law Act 1975 (Cth)
Industry Research and Development Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)	s44
Income Tax Assessment Act 1997 (Cth)	s2.5
Taxation Administration Act 1953 (Cth)
Family Law Rules 2004 (Cth)	s6.02
Income Tax Assessment Act 1934 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
203-204 FLC 746-778	203-204 FLC 746-778		Australia		IntelliConnect	2
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation	[2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853	Federal Court of Australia	Australia - Commonwealth	7 Sep 2011	AustLII	23
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd	[2010] FCAFC 134; (2010) 189 FCR 204	Federal Court of Australia	Australia - Commonwealth	18 Nov 2010	AustLII	28
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	AustLII	3
[2010] Atc 20-224	[2010] ATC 20-224; 81 ATR 180		Australia	circa 2010	IntelliConnect	2
Di Lorenzo Ceramics Pty Ltd v FCT	[2007] FCA 1006; (2007) 161 FCR 198; (2007) 161 FLR 198; (2007) 67 ATR 42	Federal Court of Australia	Australia - Commonwealth	5 Jul 2007	AustLII	7
Industry Research and Development Board v Bridgestone Australia Ltd	[2004] FCAFC 56; (2004) 136 FCR 47; 55 ATR 142	Federal Court of Australia	Australia - Commonwealth	11 Mar 2004	AustLII	12
Australian Securities and Investments Commission v Rich	[2003] FamCA 1114; [2003] FLC 93-171; 181 FLR 181; 31 Fam LR 667	Family Court of Australia	Australia	15 Oct 2003	AustLII	41
Industry Research and Development Board v Bridgestone Australia Ltd	[2001] FCA 954; (2001) 109 FCR 564; 47 ATR 469	Federal Court of Australia	Australia - Commonwealth	23 Jul 2001	AustLII	41
Project Blue Sky Inc v Australian Broadcasting Authority	[1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII	2567
Granby Pty Ltd v FCT	[1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400	Federal Court of Australia	Australia - Commonwealth	28 Apr 1995	AustLII	81
Harris v Caladine	[1991] HCA 9; (1991) 172 CLR 84; [1991] FLC 92-217; 99 ALR 193; (1991) 65 ALJR 280; 14 Fam LR 593	High Court of Australia	Australia - Commonwealth	17 Apr 1991	AustLII	778
Harris and Harris	[1991] FamCA 124; (1991) 104 FLR 458; [1991] FLC 92-254; (1991) 15 Fam LR 26	Family Court of Australia	Australia	9 Sep 1991	AustLII	216
F C of T v Black	[1990] FCA 267; (1990) 25 FCR 274; 101 ALR 535; (1990) 21 ATR 701	Federal Court of Australia	Australia - Commonwealth	1 Aug 1990	AustLII	10
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT	(1990) 21 ATR 1123		Australia	circa 1990	Legal Online / Westlaw	64
Barnsdall v FCT	(1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46		Australia	circa 1988	LexisNexis AU	42
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII	51
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII	56
Prince and Prince	[1984] FamCA 7; (1984) 54 ALR 467; (1984) 69 FLR 150; [1984] FLC 91-501; (1984) 9 Fam LR 481	Family Court of Australia	Australia	23 Feb 1984	AustLII	157
Paul A Davies (Australia) Pty Ltd (in liq) v Davies	[1983] 1 NSWLR 440; (1983) 1 ACLC 1091; (1983) 8 ACLR 1		Australia - New South Wales	circa 1983	LexisNexis AU	52
Leary v FCT	[1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Oct 1980	AustLII	56
FCT v McPhail	[1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346	High Court of Australia	Australia - Commonwealth	26 Mar 1968	AustLII	55
Commissioner of Taxes (Vic) v Nicholas	[1938] HCA 18; (1938) 59 CLR 230	High Court of Australia	Australia - Commonwealth	25 Mar 1938	AustLII	11
(1938) 4 Atd 484	(1938) 4 ATD 484		Australia	circa 1938		2
(1938) 1 Aitr 266	(1938) 1 AITR 266		Australia	circa 1938		2
Commissioner of Taxation (NSW) v Stevenson	[1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415	High Court of Australia	Australia - Commonwealth	14 Dec 1937	AustLII	37
Spencer v The Commonwealth	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw	954
Upper Hunter Timbers Pty Ltd v Commissioner of Stamp Duties (NSW)	27 ATR 47		Australia	circa 2011	Legal Online / Westlaw	3

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