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Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)   flag 

[1997] FCA 659
Federal Court of Australia
Australia - Commonwealth
26th March, 1997

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth) s6, s98, s170
Taxation Administration Act 1953 (Cth) s14ZS, s14ZZA
Income Tax (Rates) Act 1982 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Laws Amendment Act (No. 2) 1981 (Cth)
Taxation Laws Amendment (No. 3) Act 1991 (Cth)
Taxation Laws Amendment Act 1984 (Cth)
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Stokes [1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 46
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Commissioner of Taxation v Spotless Services Ltd (1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 19
Commissioner of Taxation of the Commonwealth of Australia v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 198
Barratt v Commissioner of Taxation (1992) 36 FCR 222; (1992) 107 ALR 385; (1992) 23 ATR 339 Federal Court of Australia Australia circa 1992 Legal Online / Westlaw flag 48
Stevenson v Commissioner of Taxation (1991) 29 FCR 282; (1991) 22 ATR 56 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 23
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
Commonwealth of Australia v Verwayen (1990) 170 CLR 394 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 2026
FCT v Dunn (1989) 85 ALR 244; (1989) 20 ATR 356 Australia circa 1989 LexisNexis AU flag 18
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
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 flag 26
Rowe v FCT [1982] FCA 93; (1982) 60 FLR 475; 13 ATR 110 Federal Court of Australia Australia - Commonwealth 3 Jun 1982 AustLII flag 10
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
Xco Pty Ltd v FCT [1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461 High Court of Australia Australia - Commonwealth 25 Aug 1971 AustLII flag 63
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
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 72
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
Commissioners of Inland Revenue v Corporation of London (as Conservators of Epping forest) [1953] 1 WLR 652 United Kingdom circa 1953 LexisNexis / Westlaw flag 5
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 245
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
Leonard v FCT [1919] HCA 23; (1919) 26 CLR 175 High Court of Australia Australia - Commonwealth 2 Jun 1919 AustLII flag 2
Bohemians Club v Acting FCT [1918] HCA 16; (1918) 24 CLR 334; (1918) 24 ALR 92 High Court of Australia Australia - Commonwealth 21 Mar 1918 AustLII flag 41
Sun Insurance Office v Clark [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 39
Hudson's Bay Co v Stevens (1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709 United Kingdom circa 1909 LexisNexis flag 32
Mersey Docks and Harbour Board v Lucas (1883) 8 AC 891; 2 Tax Cas 25 United Kingdom circa 1883 LexisNexis / Westlaw flag 21
Dunn v Shapowloff 2 NSWLR 235; (1978) 3 ACLR 775 Australia - New South Wales circa 1938 LexisNexis AU flag 91

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