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NT95/26 and Commissioner of Taxation 2

[1995] AATA 320; (1995) 31 ATR 1322

Administrative Appeals Tribunal

Australia

8th November, 1995

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 (Cth)	s5.1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144

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