Income tax: capital gains: does the requirement to disregard capital losses in subparagraph 47(1A)(b)(ii) of the Income Tax Assessment Act (1936) affect the application of the Archer Brothers principle*?
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FOI status:may be releasedFOI number: 1016095
Notice of Withdrawal
Commissioner of Taxation
19 January 2000
NO CGT Cell (CGDTLIQ2); NAT 94/8634-8
Archer Brothers Pty Ltd (in vol liq) v. FC of T
(1952-1953) 90 CLR 140
18 ATD 192