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PR 2018/1 - Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund   flag 

[2018] ATOPR 1
Australian Taxation Office Product Rulings
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Superannuation Industry (Supervision) Act 1993 (Cth) s97
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commissioner of Taxation v Greenhatch [2012] FCAFC 84; (2012) 203 FCR 134; (2012) 88 ATR 560 Federal Court of Australia Australia - Commonwealth 7 Jun 2012 AustLII flag 14
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 238
FCT v Vegners [1989] FCA 480; (1989) 90 ALR 547; (1989) 20 ATR 1645 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 59
Harmer v FCT [1989] FCA 432; 91 ALR 550; (1989) 20 ATR 1461 Federal Court of Australia Australia - Commonwealth 23 Oct 1989 AustLII flag 18
Johnston's Pty Ltd v Nettleton [1943] HCA 10; 68 CLR 190; [1943] ALR 182 High Court of Australia Australia - Commonwealth 31 May 1943 AustLII flag 3
Tito v Waddell (No 2) [1977] Ch 106; [1977] 3 All ER 129; [1977] 2 WLR 496 Court of Chancery United Kingdom circa 1977 LexisNexis / Westlaw flag 408

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