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FCT v Efstathakis   flag  13

[1979] FCA 28; (1979) 38 FLR 276
Federal Court of Australia
Australia - Commonwealth
12th June, 1979

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD 24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD TD2011/24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126 Federal Court of Australia Australia - Commonwealth 15 May 2001 AustLII flag 29
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation [1993] FCA 276; (1993) 25 ATR 344 Federal Court of Australia Australia - Commonwealth 7 Jun 1993 AustLII flag 9
WT88/24 and Commissioner of Taxation [1990] AATA 193; 21 ATR 3630 Administrative Appeals Tribunal Australia 21 Aug 1990 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes" (1998) 10 Bond Law Review 118 Clark, Braedon Australia circa 1998 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Mitchum [1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23 High Court of Australia Australia - Commonwealth 30 Apr 1965 AustLII flag 39
FCT v French [1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76 High Court of Australia Australia - Commonwealth 18 Nov 1957 AustLII flag 42
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
Bennett v Marshall [1938] 1 KB 591; 22 Tax Cas 73 United Kingdom circa 1938 LexisNexis / Westlaw flag 9
Commissioner of Taxation v Cam & Sons Ltd [1936] NSWStRp 34; (1936) 4 ATD 32; (1936) 36 SR (NSW) 544; 53 WN (NSW) 172 Supreme Court of New South Wales Australia - New South Wales 14 Aug 1936 AustLII flag 13
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag 31

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