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Taxation, Commissioner of (Cth) v Elton     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
McGuirk v University of NSW	[2010] NSWADT 158	Administrative Decisions Tribunal	Australia - New South Wales	24 Jun 2010	AustLII		2
McGuirk v University of New South Wales	[2007] NSWADTAP 64	Administrative Decisions Tribunal	Australia - New South Wales	7 Nov 2007	AustLII		2
TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?	[2005] ATOTD 54	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?	[2005] ATOTD TD2005/54	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII