LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Journal Article | Law Reform Reports Referring to this Journal Article | Law Journal Articles Referring to this Journal Article | Legislation Cited | Cases and Articles Cited

Help

"The Law of contracts, trusts and corporations as criteria of tax liability"   flag 

(2014) 37 Melbourne University Law Review 834
Gummow, William
Melbourne University Law Review
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s260
Income Tax Assessment Act 1997 (Cth)
Charities Act 2013 (Cth) s5, s12
Income Tax and Social Services Contribution Assessment Act (No 3) 1964 (Cth)
Income Tax Laws Amendment Act (No 2) 1981 (Cth) s7, s10
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (Cth)
James Hardie Former Subsidiaries (Winding Up and Administration) Act 2005 (NSW) s8, s19, s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lend Lease Development Pty Ltd v Commissioner of State Revenue [2013] VSCA 207 Supreme Court of Victoria - Court of Appeal Australia - Victoria 15 Aug 2013 AustLII flag 2
"Conceptualising “ Charity ” Parameters – The Prism of Public Benefit" (2013) 7 Journal of Equity 1 Journal of Equity Australia circa 2013 LexisNexis AU flag 2
Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243 High Court of Australia Australia - Commonwealth 2 Oct 2012 AustLII flag 25
Qantas Airways Ltd v Commissioner of Taxation [2011] FCAFC 113; (2011) 195 FCR 260; (2011) 81 ATR 816 Federal Court of Australia Australia - Commonwealth 1 Sep 2011 AustLII flag 6
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 75
FCT v Word Investments Ltd [2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 95
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2008] HCA 33; (2008) 237 CLR 198; (2008) 248 ALR 256; (2008) 82 ALJR 1211; (2008) 69 ATR 29; [2008] ATC 20-040 High Court of Australia Australia - Commonwealth 31 Jul 2008 AustLII flag 46
Commissioner of Taxation v Reliance Carpet Co Pty Ltd [2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 84
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 395
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCA 54; (2007) 232 CLR 598; (2007) 240 ALR 597; (2007) 64 ACSR 273; 67 ATR 1; (2007) 82 ALJR 127 High Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 54
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 241
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
A-G (Cth) v Breckler (1999) 197 CLR 83 Australia - Commonwealth circa 1999 Legal Online / Westlaw flag 208
Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70; (1998) 39 ATR 277 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 33
Lange v Australian Broadcasting Corporation [1997] HCA 25; (1997) 189 CLR 520; (1997) 8 FLR 216; (1997) 145 ALR 96; (1997) 71 ALJR 818; [1997] Aust Torts Reports 81-434; 2 BHRC 513; (1997) 2 CHRLD 231; (1997) 10 Leg Rep 2 High Court of Australia Australia - Commonwealth 8 Jul 1997 AustLII flag 1226
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
Deputy FCT v Truhold Benefit Pty Ltd [1985] HCA 36; (1985) 158 CLR 678; 59 ALR 431; 16 ATR 466; 59 ALJR 507 High Court of Australia Australia - Commonwealth 11 Jun 1985 AustLII flag 46
Hospital Products Ltd v United States Surgical Corporation [1984] HCA 64; (1984) 156 CLR 41; (1984) 55 ALR 417; (1984) 58 ALJR 587; 4 IPR 291 High Court of Australia Australia - Commonwealth 25 Oct 1984 AustLII flag 1845
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 347
General Practitioners Society v The Commonwealth [1980] HCA 30; (1980) 145 CLR 532; 31 ALR 369; 54 ALJR 487 High Court of Australia Australia - Commonwealth 2 Sep 1980 AustLII flag 50
Slutzkin v FCT [1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322 High Court of Australia Australia - Commonwealth 25 Feb 1977 AustLII flag 57
(1976) 1 WLR 464 (1976) 1 WLR 464 United Kingdom circa 1976 LexisNexis / Westlaw flag 43
[1971] AC 760 [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 244
Shepherd v FCT [1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739 High Court of Australia Australia - Commonwealth 17 Dec 1965 AustLII flag 94
Commissioner of Stamp Duties (Qld) v Livingston [1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963 Privy Council United Kingdom circa 1964 BAILII flag 274
Norman v FCT [1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag 306
Gilmour v Coats [1949] UKHL 1; [1949] AC 426; [1949] 1 All ER 848 House of Lords United Kingdom 8 Apr 1949 BAILII flag 51
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 179
National Anti-Vivisection Society v Inland Revenue Commissioners [1947] UKHL 4; [1948] AC 31; [1947] 2 All ER 217 House of Lords United Kingdom 2 Jul 1947 BAILII flag 97
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Royal North Shore Hospital of Sydney v Attorney-General (NSW) [1938] HCA 39; (1938) 60 CLR 396; 12 ALJR 182 High Court of Australia Australia - Commonwealth 19 Aug 1938 AustLII flag 52
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Bowman v Secular Society Ltd [1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231 United Kingdom circa 1917 LexisNexis / Westlaw flag 139
[1891] AC 531 [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
In re Oriental Inland Steam Co [1874] UKLawRpCh 80; (1874) 9 LRCh App 557 United Kingdom 1 Jul 1874 CommonLII flag 47

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback