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Re Spanish Prospecting Co Ltd     102

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Rainbow Reef Enterprises Ltd v Fiji Revenue and Customs Authority	[2020] FJCA 32	Court of Appeal of Fiji	Fiji	28 Feb 2020	PacLII
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation	[2019] FCA 1195; (2019) 110 ATR 307	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII		8
KinCare Community Services Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 182	Supreme Court of New South Wales	Australia - New South Wales	6 Mar 2019	AustLII		1
Revenue and Customs v Smith and Nephew Overseas Ltd (Tax)	[2018] UKUT 393	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2018	BAILII		1
Willigen v The Geelong Truck Co	[2018] FCCA 3374	Federal Circuit Court of Australia	Australia	21 Nov 2018	AustLII
Smith and Nephew Overseas Ltd	[2017] UKFTT 151	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2017	BAILII		3
Greene King PLC v HMRC	[2016] EWCA Civ 782; [2017] 4 WLR 190	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2016	BAILII		4
Abbey National Treasury Services PLC v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses)	[2015] UKFTT 341	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2015	BAILII		1
Wambo Coal Pty Ltd v Sumiseki Materials Co Ltd	[2014] NSWCA 326; (2014) 290 FLR 18; (2014) 88 NSWLR 689; (2014) 101 ACSR 643; (2014) 32 ACLC 14-083	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Sep 2014	AustLII		24
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII		4
ICM Investments Pty Ltd v San Miguel Corporation [No 2]	[2013] VSC 528	Supreme Court of Victoria	Australia - Victoria	7 Oct 2013	AustLII		5
Chapman v Wilson	[2013] QCA 235	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	27 Aug 2013	AustLII		1
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII		14
Wilson v Chapman	[2012] QSC 395	Supreme Court of Queensland	Australia - Queensland	12 Oct 2012	AustLII		1
HM Revenue and Customs v Forde and McHugh	[2012] EWCA Civ 692	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 May 2012	BAILII		5
Krecichwost v R	[2012] NSWCCA 101; (2012) 88 ACSR 339	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	25 May 2012	AustLII		7
"Table of Cases"	[2012] ELECD 71	Edited Legal Collections Data	Australia	circa 2012	AustLII
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010	[2012] ATOTR TR2012/5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010	[2012] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
Clark v Inglis	[2010] NSWCA 144; 79 ATR 447; [2010] ATC 20-194	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Jun 2010	AustLII		11
First Nationwide v Revenue & Customs	[2010] UKFTT 24	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2010	BAILII		1
Irish Life and Permanent PLC v Companies Acts	[2009] IEHC 567	High Court of Ireland	Republic of Ireland	21 Dec 2009	BAILII
Resource Equities Ltd v Garrett	[2009] NSWSC 1385; 4 BFRA 277	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2009	AustLII		13
Wood v Inglis	[2009] NSWSC 601	Supreme Court of New South Wales	Australia - New South Wales	30 Jun 2009	AustLII		7
CR 2009/74 - Income tax: return of capital: Biota Holdings Ltd	[2009] ATOCR CR2009/74	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/5 - Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private Co's assets, can the Commissioner take into account the value of the Co's assets not shown in the Co's accounting records?	[2009] ATOTD TD2009/5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/5 - Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private Co's assets, can the Commissioner take into account the value of the Co's assets not shown in the Co's accounting records?	[2009] ATOTD 5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/74 - Income tax: return of capital: Biota Holdings Ltd	[2009] ATOCR 74	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?	[2007] ATOTD TD2007/28	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?	[2007] ATOTD 28	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
FCT v Condell	[2006] FCA 1047; (2006) 63 ATR 514	Federal Court of Australia	Australia - Commonwealth	15 Aug 2006	AustLII		3
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII		53
Commissioner of Taxation of the Commonwealth v Sun Alliance Investments Pty Ltd	[2005] HCATrans 497	High Court of Australia	Australia - Commonwealth	4 Aug 2005	AustLII
Taxpayer v FCT	[2005] AATA 538; 59 ATR 1118	Administrative Appeals Tribunal	Australia	8 Jun 2005	AustLII
Sun Alliance Investments Pty Ltd (in liq) v Commissioner of Taxation	[2004] FCAFC 11; 134 FCR 102; 55 ATR 112	Federal Court of Australia	Australia - Commonwealth	9 Mar 2004	AustLII		4
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend	[2003] ATOTR TR2003/8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend	[2003] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Chua v Wang	[2002] WASC 74	Supreme Court of Western Australia	Australia - Western Australia	11 Apr 2002	AustLII		2
Dalecoast Pty Ltd v Guardian International Pty Ltd	[2001] WASC 199	Supreme Court of Western Australia	Australia - Western Australia	1 Aug 2001	AustLII		2
Commissioner of State Revenue v Bogong Ski Club Inc	[2000] VSC 520; 46 ATR 81	Supreme Court of Victoria	Australia - Victoria	6 Dec 2000	AustLII		1
Australian Prudential Regulation Authority v Holloway	[2000] FCA 579; (2000) 104 FCR 521; 45 ATR 170	Federal Court of Australia	Australia - Commonwealth	12 May 2000	AustLII		10
Minter v Minter	[2000] NSWSC 100; (2000) 10 BPR 18,133	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 2000	AustLII		10
Re NRMA Ltd	[2000] NSWSC 82; (2000) 156 FLR 349; (2000) 33 ACSR 595	Supreme Court of New South Wales	Australia - New South Wales	24 Feb 2000	AustLII		232
Hancock Family Memorial Foundation Ltd v Porteous	[2000] WASCA 29; (2000) 22 WAR 198; (2000) 156 FLR 249	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Feb 2000	AustLII		44
Duke Group Ltd (in liq) v Pilmer	[1999] SASC 97; (1999) 73 SASR 64; (1999) 153 FLR 1; (1999) 31 ACSR 213; [1999] Aust Torts Reports 81-507; (1999) 17 ACLC 1329	Supreme Court of South Australia	Australia - South Australia	20 May 1999	AustLII		114
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
Duke Group Ltd (In Liq) v Pilmer	[1998] SASC 6529; (1998) 144 FLR 1; (1998) 27 ACSR 1; (1998) 16 ACLC 567	Supreme Court of South Australia	Australia - South Australia	30 Jan 1998	AustLII		67
Duke Group Ltd (in Liquidation) v Pilmer	[1998] SASC 7034	Supreme Court of South Australia	Australia - South Australia	30 Jan 1998	AustLII
SST 8 - Sales tax: classification of printed matter	[1997] ATOSTRNS SST8	Australian Taxation Office	Australia - Commonwealth	10 Dec 1997	AustLII
Canwest Global Communications Corporation v Australian Broadcasting Authority	[1997] FCA 731	Federal Court of Australia	Australia - Commonwealth	8 Aug 1997	AustLII
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day	[1992] FCA 477	Federal Court of Australia	Australia - Commonwealth	23 Sep 1992	AustLII
Re Brian Robert Barry and Repatriation Commission	[1992] AATA 75	Administrative Appeals Tribunal	Australia	4 Mar 1992	AustLII
Re Helen Fisher v Secretary, Department of Social Security	[1991] FCA 439; (1991) 31 FCR 377; 14 AAR 374; 23 ALD 596; [1991] ASSC 92-123	Federal Court of Australia	Australia - Commonwealth	19 Sep 1991	AustLII
Re James Bartholomew Cummings v Michael Terence Lewis; Desmond Rundle; John Bradshaw (As Representing All Members of the Firm Practising As Kpmg Peat Marwick Hungerfords Between	[1991] FCA 343	Federal Court of Australia	Australia - Commonwealth	2 Aug 1991	AustLII		1
Skyes v Commissioner of Inland Revenue	[1991] FJHC 115	High Court of Fiji	Fiji	25 Jul 1991	PacLII
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits	[1991] ATOITR IT2637	Australian Taxation Office	Australia - Commonwealth	6 Jun 1991	AustLII
Re Secretary To the Department of Social Security and Alexandra Elizabeth Adams	[1990] AATA 307; 21 ALD 637	Administrative Appeals Tribunal	Australia	13 Dec 1990	AustLII		1
Re Hungerford and Repatriation Commission	[1990] AATA 219; (1990) 21 ALD 568; 12 AAR 311	Administrative Appeals Tribunal	Australia	14 Sep 1990	AustLII		22
Re Risby Forest Industries Pty Ltd and Charles Arthur Risby v the Commissioner of Taxation	[1988] FCA 304	Federal Court of Australia	Australia - Commonwealth	29 Aug 1988	AustLII		1
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII		135
FCT v Galland	[1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69	High Court of Australia	Australia - Commonwealth	16 Dec 1986	AustLII		26
NT86/5850 and Commissioner of Taxation	[1986] AATA 598	Administrative Appeals Tribunal	Australia	7 Nov 1986	AustLII
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII		56
United States Employees Association Employees Association (Useaea), Francisco Bautista, Filomeno Sarno, Antonio Natividad, Jesus Abria Adoracion Agor, Trinidad Aquino, Primo Arca, Alejandro Ayad Bert Badulis Rodrigo Bandong, Aurora Bautista, Josefino Bernardo, Maria Bernardo, Apolinario Bolante, Amado Cabanero Ruben Canalta Benito Castaneto Tomas Canseco, Ernesto Castro, Agustin Cuachon Leonora Dacanay, Bienvenido David, Luis De Leon, Wilfredo De Leon, Timoteo Dominguez, Eduardo Encarnacion, Jaime Enriquez, Remigio Enriquez, Rolito Fernandez, Josefina Ferrera, Rodolfo Fiesta, Rodolfo Gamboa, Abdon Gonzales, Edna Gopilan Carmen Guinto Francis Hight Rafael Isturiz Danilo Liad Saturnino Limosnero Rogelio Logronio Ernesto Lontoc, Perfecto Malicdem Conrado Maliksi, Lucrecia Malinao, Maximo Mangabat, Jose Mangoba Elizer Manlulu Rufino Navarro, Conrado Nucum Tomas Ocbena Alfredo Panganiban, Juanito Panganiban, Baltazar Pascual, Luis Peralta, Delmo Perez, Delfin Pulido, Olivia Pulido, Alexander Quitil Soledad Quitoriano, Carmelita Reyes, Gregorio Rodeo, Bartolome Rosuillo Bartolome Sacay, Manuel Salgado, Paulino Suarez, Max Taduran Roberto Tangog Fermin Tanquintic Candelaria Tanquintic Benjamin Tejada, Antonio Tiamson Felizardo Tribiana Francisco Tubalinal Marcelino Tuliao Eduardo Valeroso, Leandro Veluz, Paulita Yamat Matias Yumol and Eufemio Yuson v United States Employees Association (Usea) and Francis X Ready, Eugene Adams, Patrick J Herlihy, Antonio Fernandez, George Warren, and Cir		Supreme Court of the Philippines	Philippines	31 Aug 1981	AsianLII
PK Badiani v the Commissioner of Income Tax, Bombay	[1976] INSC 225; 1976 4 SCC 562; 1977 1 SCR 638; AIR 1977 SC 560	Supreme Court of India	India	21 Sep 1976	LIIofIndia		1
Commissioner of Income-Tax, Gujarat v Ashokbhai Chimanbhai	[1964] INSC 227; [1965] 1 SCR 758; AIR 1965 SC 1343	Supreme Court of India	India	20 Oct 1964	LIIofIndia		2
Commissioner of Income-Tax, Madras v a Krishnaswami Mudaliar	[1964] INSC 124; (1964) 7 SCR 776; AIR 1964 SC 1843	Supreme Court of India	India	16 Apr 1964	LIIofIndia
Commissioner of Inland Revenue v Singh [1964] FJLawRp 32	(1964) 10 FLR 89		Australia	26 Mar 1964	PacLII
Central Bank of India v Their Workmen	[1959] INSC 82; [1960] 1 SCR 200; AIR 1960 SC 12	Supreme Court of India	India	12 May 1959	LIIofIndia		12
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII		85
Jagadguru Gurushiddaswami v Dakshina Maharashtra Digambarjain Sabha	[1953] INSC 64; [1954] SCR 235; AIR 1953 SC 514	Supreme Court of India	India	14 Oct 1953	LIIofIndia		1
Sir Kikabhai Premchand v Commissioner of Income Tax (Central), Bombay	[1953] INSC 60; [1954] SCR 214; AIR 1953 SC 509	Supreme Court of India	India	9 Oct 1953	LIIofIndia
Crundwell v Bertrand	[1952] VicLawRp 27; [1953] VLR 1		Australia - Victoria	21 May 1952	AustLII		1
Clifford, In re; Executor Trustee & Agency Co of South Australia Ltd v Commissioner of Succession Duties	[1946] SAStRp 14; [1946] SASR 31	Supreme Court of South Australia	Australia - South Australia	1 Jul 1946	AustLII
Dickson v Commissioner of Taxation	[1940] ArgusLawRp 4; (1940) 46 ALR 49	Argus Law Reports	Australia	21 Feb 1940	AustLII
Dickson v FCT	[1940] HCA 46; (1940) 62 CLR 687; [1940] ALR 49; 5 ATD 147	High Court of Australia	Australia - Commonwealth	21 Feb 1940	AustLII		16
Thornhill v Commissioner of Income Tax - NLR - 313 of 40	[1939] LKSC 5; (1939) 40 NLR 313	Sri Lankan Supreme Court	Sri Lanka	23 Mar 1939	AsianLII
In re Chouthmal Golapchand	[1938] AllINRprCal 184; [1939] AIR Cal 559	All India Reporter - Calcutta	India - West Bengal	21 Jul 1938	AsianLII
Moore v Carreras Ltd	[1934] ArgusLawRp 106; (1935) 41 ALR 98	Argus Law Reports	Australia	7 Dec 1934	AustLII
Thomas & Co Ltd v Commissioner of Taxation	[1930] WALawRp 29; (1930) 33 WALR 54; 1 ATD 56		Australia - Western Australia	3 Sep 1930	AustLII
Income Tax Acts (Vic), Re [No 2]	[1930] ArgusLawRp 23; [1930] VicLawRp 15; [1930] VLR 233; (1930) 36 ALR 216	Argus Law Reports	Australia - Victoria	5 May 1930	AustLII		6
R M v R M Virappa Chettiar v Commissioner of Income-tax, Madras	[1929] AllINRprMad 39; [1930] AIR Mad 123	All India Reporter - Madras	India - Tamil Nadu	15 Oct 1929	AsianLII
Sleigh v Watt	[1929] ArgusLawRp 59; [1929] VicLawRp 46; [1930] VLR 1; (1929) 35 ALR 251	Argus Law Reports	Australia - Victoria	4 Sep 1929	AustLII		2
O'Shea v Commissioner of Taxes (Vic)	[1926] ArgusLawRp 68; [1926] VicLawRp 48; [1926] VLR 434; (1926) 32 ALR 368; 48 ALT 84	Argus Law Reports	Australia - Victoria	27 Aug 1926	AustLII
Thornley v Boyd	[1925] ArgusLawRp 79; (1925) 36 CLR 526; 31 ALR 425	Argus Law Reports	Australia - Commonwealth	29 Oct 1925	AustLII		12
Thornley, Deceased Boyd v Thornley, In re	[1925] VicLawRp 34; [1925] VLR 569; 47 ALT 52		Australia - Victoria	9 Jun 1925	AustLII		4
Webb v FCT	[1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284	Argus Law Reports	Australia - Commonwealth	22 Jun 1922	AustLII		46
Glenboig Union Fireclay Co , Ltd v Inland Revenue	[1921] ScotLR 376		United Kingdom - Scotland	5 Feb 1921	BAILII
Archibald Thomson, Black, & Co , Ltd v Inland Revenue	[1919] ScotLR 185		United Kingdom - Scotland	7 Jan 1919	BAILII
Commissioner of Income Tax (Queens-Land) v Bank of New South Wales	[1913] HCA 38; 16 CLR 504	High Court of Australia	Australia - Commonwealth	20 Aug 1913	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Table of Cases"	[2012] ELECD 71	Edited Legal Collections Data	Australia	circa 2012	AustLII
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Family Partnerships and Part IVA ITAA 1936"	[2004] RevenueLawJl 3	Ritchie, Thomas	Australia	circa 2004	AustLII
"Consolidation and Imputation"	(2003) 6 Journal of Australian Taxation 78	Barkoczy, Stephen	Australia	circa 2003	AustLII		1
"Liquidations - Income Tax Issues"	(2002) 5 (2) Journal of Australian Taxation 149	Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle	Australia	circa 2002	AustLII
"Australia's Dividend Laws: The Case for Mandatory Disclosure of the Dividend Decision"	(1998) 20 Sydney Law Review 42	Farrer, Jonathan	Australia	circa 1998	AustLII		1
"Taxation of Profits from the Sale of Personal Property"	(1981) 5 Otago Law Review 114	Alston, Andrew	New Zealand	circa 1981	NZLII
"Joint Venture Agreements - Examination of Basic Legal Concepts"	[1981] AUMPLawAYbk 1	Merralls, JD	Australia	circa 1981	AustLII