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NT87/6307 and Commissioner of Taxation 2

[1988] AATA 231; (1988) 19 ATR 3697

Administrative Appeals Tribunal

Australia

22nd July, 1988

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR TR96/23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jennings (Inspector of Taxes) v Barfield & Barfield	[1962] 2 All ER 957; 40 Tax Cas 365		United Kingdom	circa 1962	LexisNexis		5
Lunt v Wellesley	(1945) 27 Tax Cas 78		United Kingdom	circa 1945			2
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
Salomon v Salomon and Co	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1
Beckett v Tower Assets Co	[1890] UKLawRpKQB 150; (1891) 1 QB 1; (1891) 3 Tax Cas 279		United Kingdom	3 Nov 1890	CommonLII		16

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