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Income Tax Acts (Vic), Re [No 2]     6

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits	[1991] ATOITR IT2637	Australian Taxation Office	Australia - Commonwealth	6 Jun 1991	AustLII
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
Slater Holdings Ltd v Commissioner of Taxation (Cth) [No 2]	[1983] FCA 84; (1983) 47 ALR 575; 76 FLR 256; 14 ATR 192; 7 ACLR 848	Federal Court of Australia	Australia - Commonwealth	5 May 1983	AustLII		2
Commissioner of Taxation of the Commonwealth v Sun Alliance Investments Pty Ltd	[2005] HCATrans 497	High Court of Australia	Australia - Commonwealth	4 Aug 2005	AustLII
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII		4
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
Slater Holdings Ltd v Commissioner of Taxation (Cth) [No 2]	[1983] FCA 84; (1983) 47 ALR 575; 76 FLR 256; 14 ATR 192; 7 ACLR 848	Federal Court of Australia	Australia - Commonwealth	5 May 1983	AustLII		2
Commissioner of Taxation of the Commonwealth v Sun Alliance Investments Pty Ltd	[2005] HCATrans 497	High Court of Australia	Australia - Commonwealth	4 Aug 2005	AustLII
Perrott v Deputy FCT (NSW)	[1925] HCA 8; 40 CLR 450	High Court of Australia	Australia - Commonwealth	1 May 1925	AustLII		11
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII		4
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer)	[1924] AC 508		United Kingdom	circa 1924	LexisNexis / Westlaw		31
Acts, Theincome Tax, In re	[1900] VicLawRp 113; (1900) 26 VLR 297		Australia - Victoria	12 Oct 1900	AustLII		3
(No3), Theinoome Tax Acts, In re	[1904] VicLawRp 35; (1904) 29 VLR 735		Australia - Victoria	2 Jun 1904	AustLII		2
Lysaght v Edwards	[1876] UKLawRpCh 123; (1876) 2 Ch D 499		United Kingdom	20 Mar 1876	CommonLII		171
Rex v Anderson Logging Co Ltd	[1926] AC 140		United Kingdom	circa 1926	LexisNexis / Westlaw		2
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193
Theincome Tax Acts (No 2), In re	[1901] VicLawRp 1; (1901) 27 VLR 39		Australia - Victoria	1 Jan 1901	AustLII		4
Commissioner of Taxes v Melbourne Trust	[1914] UKLawRpAC 41; [1914] AC 1001		United Kingdom	24 Jul 1914	CommonLII		45
Lawless v Sullivan	(1881) 6 AC 373		United Kingdom	circa 1881	LexisNexis / Westlaw		15
P Hall & Co Ltd v Commissioners of Inland Revenue	[1921] 3 KB 152; 90 LJKB 1229		United Kingdom	circa 1921	LexisNexis / Westlaw		2