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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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