|
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation
|
[2020] FCA 1479
|
Federal Court of Australia
|
Australia - Commonwealth
|
15 Oct 2020
|
AustLII
|
|
3
|
|
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation
|
[2019] FCA 1195; (2019) 110 ATR 307
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Aug 2019
|
AustLII
|
|
8
|
|
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?
|
[2019] ATOTD 8
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2019
|
AustLII
|
|
|
|
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?
|
[2019] ATOTD TD2019/8
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2019
|
AustLII
|
|
|
|
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income
|
[2012] ATOTR 3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
|
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income
|
[2012] ATOTR TR2012/3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
|
Steele v Deputy Commissioner of Taxation
|
[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139
|
High Court of Australia
|
Australia - Commonwealth
|
4 Mar 1999
|
AustLII
|
|
258   
|
|
Taxation, Commissioner of v Energy Resources of Australia Ltd
|
[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8
|
High Court of Australia
|
Australia - Commonwealth
|
20 Jun 1996
|
AustLII
|
|
23 
|
|
Commissioner of Taxation v Energy Resources of Australia Ltd
|
[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553
|
Federal Court of Australia
|
Australia - Commonwealth
|
30 Nov 1994
|
AustLII
|
|
23 
|
|
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia
|
[1994] FCA 1341
|
Federal Court of Australia
|
Australia - Commonwealth
|
16 Sep 1994
|
AustLII
|
|
|
|
Commissioner of Inland Revenue v Chinachem Finance Co Ltd
|
[1992] HKCA 269; [1993] HKLR 136
|
Hong Kong Court of Appeal
|
Hong Kong
|
23 Oct 1992
|
HKLII
|
|
2
|
|
Commissioner of Inland Revenue v Chinachem Finance Co Ltd
|
[1991] HKCFI 188
|
Hong Kong Court of First Instance
|
Hong Kong
|
8 Nov 1991
|
HKLII
|
|
|
|
[1991] HKCFI 284 (8 November 1991)
|
[1991] HKCFI 284
|
Hong Kong Court of First Instance
|
Hong Kong
|
8 Nov 1991
|
HKLII
|
|
|
|
Barlow Industries Pty Ltd v Chief Collector of Taxes
|
[1987] PGLawRp 384
|
|
Papua New Guinea
|
18 Dec 1987
|
PacLII
|
|
|
|
Re Commissioner of Taxation v Marshal and Brougham Pty Ltd
|
[1987] FCA 181
|
Federal Court of Australia
|
Australia - Commonwealth
|
4 Jun 1987
|
AustLII
|
|
|
|
Re Commissioner of Taxation v Marshall and Brougham Pty Ltd
|
[1986] FCA 367
|
Federal Court of Australia
|
Australia - Commonwealth
|
5 Nov 1986
|
AustLII
|
|
|