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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied | [1994] ATOTR 14 | Australian Taxation Office | Australia - Commonwealth | circa 1994 | AustLII |
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| TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied | [1994] ATOTR TR94/14 | Australian Taxation Office | Australia - Commonwealth | circa 1994 | AustLII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| FCT v Lutovi Investments Pty Ltd |
[1978] HCA 55; |
High Court of Australia | Australia - Commonwealth | 19 Dec 1978 | AustLII |
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