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"Myer Case and the Taxation of Gains in 1988, The"

(1986-1988) 11 Sydney Law Review 619

Taylor, Charlie; Rankin, Rob

Sydney Law Review

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act, 1936 (Cth)	s25A, s102B, s102CA
Income Tax Assessment Amendment (Capital Gains) Act, 1986 (Cth)	s2, s3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"A Pre-Bicentennial Reminder of our Heritage: The Myer Case"	(1987) 22 Taxation in Australia 15	Taxation in Australia	Australia	circa 1987			1
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1141
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		85
Ducker v Rees Roturbo Development Syndicate	[1928] AC 132		United Kingdom	circa 1928	LexisNexis / Westlaw		35
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194
78 DTC 6078	78 DTC 6078		Canada	circa 1935			1

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