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TD 2014/24 - Income tax: consolidation: if the conditions in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No   flag  8

2 Act 2012
Acton's Prize Cases
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
In the matter regarding deduction of High Tax/other charges by mobile companies in Pakistan [2019] PKSC 148 Pakistan 3 Jul 2019 CommonLII flag
Roche v Deputy Commissioner of Taxation [2015] WASCA 196 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 24 Sep 2015 AustLII flag 12
Deputy Commissioner of Taxation v Aitken [2015] WADC 18 District Court of Western Australia Australia - Western Australia 25 Feb 2015 AustLII flag 2
Vincent Tillett Sr and R [2014] BZCA 26 Belize 7 Nov 2014 CommonLII flag
Public Rulings Program - 5 September 2014 [2014] ATOPRP 9 Australian Taxation Office Australia - Commonwealth 5 Sep 2014 AustLII flag
Re IOOF Holdings Ltd and Commissioner of Taxation [2013] AATA 239 Administrative Appeals Tribunal Australia 19 Apr 2013 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Illegal Phoenix Activity: Practical Ways to Improve the Recovery of Tax" (2018) 40 Sydney Law Review 255 Anderson, Helen Australia circa 2018 AustLII flag
"Who Should Be the Super Police? Detection and Recovery of Unremitted Superannuation" (2014) 37 University of New South Wales Law Journal 162 Anderson, Helen; Hardy, Tess Australia circa 2014 AustLII flag 3

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2012 Measures No. 2) Bill 2012 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (Cth)
Tax Laws Amendment (2012 Measures No. 2) Act 2012 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2014] Atotd TD2014/22 [2014] ATOTD TD2014/22 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag 1
No 1 Act 2010 United Kingdom circa 2010 flag 26
381 Atd 482 381 ATD 482 Australia circa 2014 flag 3
Stokes v FCT 226 FCR 483; (1996) 136 ALR 632; (1996) 32 ATR 500 Federal Court of Australia Australia Legal Online / Westlaw flag 17

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