Federal Court of Australia
* 2N2
JUDGMENT No. 22 7 2.
CATCHWORDS
INCOME TAX - Income Tax Assessment Act 1936 s.26AAA(2) ~ company
takeover - compulsory acquisition of dissenting shareholder's shares - shares purchased less than 12 months previously - whether "sold" by taxpayer - whether deemed sale under s.26AAA(1)(f£) - duty of Administrative Appeals Tribunal to follow decisions of
state and federal courts.
Income Tax Assessment Act 1936 s.26AAA
Companies (Acquisition of Shares) Code Companies Act (1961) (NSW) Income Tax Act 1945 Income Tax Assessment Act 1922
Lands Clauses Consolidation Act Consolidation Act 1845 (Eng)
Benjamin on Sale 8th Ed.
Fleming: The Law of Torts 6th Ed.
Clerk and Lindsell on Torts 15th Ed.
Pearce: Statutory Interpretation in Australia 2nd Ed.
Brettingham-Moore v Federal Commmissioner of Taxation (1981) 53 FLR 480; 38 ALR 340
Coburg Investment Co. Pty Ltd v Federal Commissioner of Taxation Ti5eo} 104 CLR 650
Adams v Broughton {1737] Andz.18; 2 Str.1078; 93 ER 1043; 95 ER Cooper v Shepherd (1846) 3 CB 267, 136 ER 107;
Brinsmead v Harrison [1871] LR 6 CP 584, 588;
Purcell v Thomas (No. 2) [1904] St.R.QD.189
Ridge Nominees Ltd v Inland Revenue Commissioners [1962} 1 Ch.376 Sun Alliance Insurance Ltd v Inland Revenue Commissioners [1972] 1 ChelsS
Ch.133 Huntington v Commissioner of Inland Revenue [1896] 1 QB 422
Finance Corporation of Australia Ltd v Commissioner of Stamp Duties [1961] Qd.R.493 Kirkness v John Hudson & Co. Ltd [1955] AC 696
Nalukuya v Director of Lands. Native Land Trust Board of Fiji Intervener. [1957] AC 325
Smith v Federal Commissioner of Taxation (1932) 48 CLR 178 Hobart Bri ge Co. Ltd v Federal Commissioner of Taxation (1951) 82
CLR 372 Steinberg v Federal Commissioner of Taxation (1975) 134 CLR 640
ERAL QQUATr GFF #P AUSTRALIA,
x PRINCIPAL : REGIST Y
Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate