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Caltex Ltd v FCT   flag  32

[1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543
High Court of Australia
Australia - Commonwealth
5th April, 1960

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 8
Barunga Village Inc v Smec Australia Pty Ltd [2015] SADC 160 District Court of South Australia Australia - South Australia 30 Oct 2015 AustLII flag
Commissioner of Taxation v Messenger Press Pty Ltd [2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381 Federal Court of Australia Australia - Commonwealth 25 Jul 2013 AustLII flag 2
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 149
Travelex Ltd v Commissioner of Taxation [2010] HCATrans 125 High Court of Australia Australia - Commonwealth 21 May 2010 AustLII flag
Interactive Network Services Pty Ltd v NPV WA Securities Pty Ltd [2007] VSCA 282 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 Dec 2007 AustLII flag
Spiros Stamoulis v Deputy Commissioner of Taxation [1997] FCA 1133 Federal Court of Australia Australia - Commonwealth 29 Oct 1997 AustLII flag
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 943 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 1857 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation [1996] FCA 1715 Federal Court of Australia Australia - Commonwealth 21 Aug 1996 AustLII flag
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation [1996] FCA 731 Federal Court of Australia Australia - Commonwealth 21 Aug 1996 AustLII flag
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
Commissioner of Taxation of the Commonwealth of Aus v Energy Resources of Australia Ltd S107/1995 [1996] HCATrans 185 High Court of Australia Australia - Commonwealth 17 Apr 1996 AustLII flag
Standard Chartered Bank of Australia Ltd v Antico [1995] NSWSC 31; 131 ALR 1; 13 ACLC 1381; (1995) 38 NSWLR 290 Supreme Court of New South Wales Australia - New South Wales 6 Sep 1995 AustLII flag 97
Commissioner of Taxation v Unilever Australia Securities Ltd [1995] FCA 1086 Federal Court of Australia Australia - Commonwealth 24 Feb 1995 AustLII flag
WT93/78-79 and Commissioner of Taxation [1994] AATA 710; 31 ATR 1272 Administrative Appeals Tribunal Australia 21 Dec 1994 AustLII flag
Commissioner of Taxation v Energy Resources of Australia Ltd [1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553 Federal Court of Australia Australia - Commonwealth 30 Nov 1994 AustLII flag 23
Unilever Australia Securities Ltd v FCT [1994] FCA 1172; 122 ALR 402; (1994) 28 ATR 422 Federal Court of Australia Australia - Commonwealth 22 Jun 1994 AustLII flag 6
Energy Resources of Australia Ltd v Commissioner of Taxation [1994] FCA 1040 Federal Court of Australia Australia - Commonwealth 22 Apr 1994 AustLII flag
VT92/5 and Commissioner of Taxation [1994] AATA 399; 27 ATR 1205 Administrative Appeals Tribunal Australia 14 Jan 1994 AustLII flag
Commissioner of Inland Revenue v Chinachem Finance Co Ltd [1992] HKCA 269; [1993] HKLR 136 Hong Kong Court of Appeal Hong Kong 23 Oct 1992 HKLII flag 2
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 239 Federal Court of Australia Australia - Commonwealth 30 Jun 1989 AustLII flag
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 303 Federal Court of Australia Australia - Commonwealth 26 Aug 1988 AustLII flag
Barlow Industries Pty Ltd v Chief Collector of Taxes [1987] PGLawRp 384 Papua New Guinea 18 Dec 1987 PacLII flag
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd [1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629 Federal Court of Australia Australia - Commonwealth 23 Sep 1983 AustLII flag 16
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Review of the Judiciary Act 1903 and Related Legislation [2001] ALRC 92 Australian Law Reform Commission Australia circa 2001 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Novation of Contractual Obligations: A Joint Venture Perspective" [2005] AUMPLawAYbk 10 Little, Justin Australia circa 2005 AustLII flag
"Australia's New Forex Regime" (2004) 7 Journal of Australian Taxation 6 Barkoczy, Stephen Australia circa 2004 AustLII flag
"Before the High Court - The Treatment of Demolition Expenses under the Income Tax: The Mount Isa Mines Case" (1991) 13 Sydney Law Review 605 Cooper, Graeme S Australia circa 1991 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s63

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re United Railways of the Havana and Regla Warehouses Ltd [1960] Ch 52; [1959] 1 All ER 214 Court of Chancery United Kingdom circa 1960 LexisNexis / Westlaw flag 52
Russian Commercial and Industrial Bank [1955] Ch 148 Court of Chancery United Kingdom circa 1955 LexisNexis / Westlaw flag 3
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Cumnlings v London Bullion Co Ltd [1952] 1 KB 327; [1952] 1 All ER 383 United Kingdom circa 1952 LexisNexis / Westlaw flag 9
Ballarat Brewing Co Ltd v FCT [1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151 High Court of Australia Australia - Commonwealth 3 Jul 1951 AustLII flag 41
Lever Bros Pty Ltd v FCT [1948] HCA 25; (1948) 77 CLR 78; (1948) 8 ATD 388; 4 AITR 133 High Court of Australia Australia - Commonwealth 27 Sep 1948 AustLII flag 18
Armco (Australia) Pty Ltd v FCT [1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335 High Court of Australia Australia - Commonwealth 22 Aug 1948 AustLII flag 25
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
Ottoman Bank of Nicosia v Chakarian [1938] AC 260 United Kingdom circa 1938 LexisNexis / Westlaw flag 8
Anderson v Equitable Life Assurance Society of the United States (1926) 134 LT 557 United Kingdom circa 1926 flag 1

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