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Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia   flag 

[1993] FCA 162
Federal Court of Australia
Australia - Commonwealth
16th April, 1993

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB
Insurance Act 1973 (Cth)
Income Tax Assessment Act (Cth) s6, s14, s63, s82, s92, s94, s98, s99, s100, s101, s102, s103, s109, s117, s119, s121, s143, s146, s151
Accident Compensation Act (Vic) s5, s82, s92, s93, s99, s100, s103, s116, s117, s119
Workers Compensation Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxation, Commissioner of (Cth) v GKN Kwikform Services Pty Ltd (1991) 21 ATR 1532 Australia circa 1991 Legal Online / Westlaw flag 4
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 341
Memorex Pty Ltd v Commissioner of Taxation (Cth) (1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685 Australia circa 1987 LexisNexis AU flag 18
FCT v Australian Guarantee Corporation Ltd (1984) 54 ALR 209 Australia circa 1984 LexisNexis AU flag 9
Inland Revenue, Commissioner of (Hong Kong) v Lo & Lo (a firm) [1984] 1 WLR 986; [1984] BTC 281 United Kingdom circa 1984 LexisNexis / Westlaw flag 5
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 131
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth) (1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435 Australia circa 1977 Legal Online / Westlaw flag 39
AGC (Advances) Ltd v FCT [1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105 High Court of Australia Australia - Commonwealth 26 Feb 1975 AustLII flag 93
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
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
J J Savage & Sons Pty Ltd v Blakney [1970] HCA 6; (1970) 119 CLR 435; [1971] ALR 92; (1970) 44 ALJR 123 High Court of Australia Australia - Commonwealth 18 Mar 1970 AustLII flag 111
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 142
FCT v Northern Timber and Hardware Co Ltd [1960] HCA 93; (1960) 103 CLR 650; [1961] ALR 466; (1960) 12 ATD 257; (1960) 34 ALJR 376 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 18
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
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
Emu Bay Railway Co Ltd v FCT [1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455 High Court of Australia Australia - Commonwealth 6 Nov 1944 AustLII flag 45
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
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
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
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Commissioner of Stamps (WA) v West Australian Trustee Executor & Agency Co Ltd [1925] HCA 20; (1925) 36 CLR 98 High Court of Australia Australia - Commonwealth 16 Jun 1925 AustLII flag 33
Sun Insurance Office v Clark [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 39
International Nickel Australia Ltd v Commissioner of Taxation (Cth) [1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739 High Court of Australia Australia - Commonwealth 20 Apr 1910 AustLII flag 40
454 All Er 495 454 All ER 495 United Kingdom circa 1977 LexisNexis flag 1
Australia & New Zealand Banking Group Ltd v Commissioner of Taxation (Cth) 114 ALR 67; 25 ATR 227 Australia LexisNexis AU flag 1
88 CLR 507 88 CLR 507 Australia - Commonwealth Legal Online / Westlaw flag 1

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