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Elder's Trustee & Executor Co Ltd v Deputy FCT   flag  9

[1934] HCA 42; 51 CLR 694
High Court of Australia
Australia - Commonwealth
1st October, 1934

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
"Assets test: unrealisable asset" [2002] SocSecRpr 9 Phillips, Rob Australia circa 2002 AustLII flag
"Assets test: value of loans and shares" [2002] SocSecRpr 8 Phillips, Rob Australia circa 2002 AustLII flag
Bentham and Secretary, Department of Family and Community Services [2001] AATA 1018 Administrative Appeals Tribunal Australia 15 Nov 2001 AustLII flag 2
Re Neville Wheeldon Pemberton and Repatriation Commission [1990] AATA 163; 12 AAR 53 Administrative Appeals Tribunal Australia 28 Jun 1990 AustLII flag 1
Re Frank Victor Clarke and Repatriation Commission [1987] AATA 298 Administrative Appeals Tribunal Australia 11 Aug 1987 AustLII flag
Goldsbrough Mort & Co Ltd v Maurice [1937] HCA 71; (1937) 58 CLR 773 High Court of Australia Australia - Commonwealth 14 Dec 1937 AustLII flag 7
Myer v Commissioner of Taxes [1936] VicLawRp 70; [1937] VLR 106; [1937] ALR 239 Australia - Victoria 16 Dec 1936 AustLII flag 8
In re Myer; Myer v Commissioner of Taxes [1936] ArgusLawRp 113; (1937) 43 ALR 239 Argus Law Reports Australia 16 Dec 1936 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Assets test: unrealisable asset" [2002] SocSecRpr 9 Phillips, Rob Australia circa 2002 AustLII flag
"Assets test: value of loans and shares" [2002] SocSecRpr 8 Phillips, Rob Australia circa 2002 AustLII flag
"Valuation Principles in the Income Tax Assessment Act" (1996) 8 (2) Bond Law Review 114 Marks, Bernard Australia circa 1996 AustLII flag

Legislation Cited

Legislation Name Provision
Estate Duty Act 1914 (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Stamp Duties (Q) v Lansdowne [1927] ArgusLawRp 63; (1927) 40 CLR 115; 33 ALR 323 Argus Law Reports Australia - Commonwealth 15 Aug 1927 AustLII flag 6
Leycester v Logan [1858] EngR 1050; 70 ER 301; (1858) 4 K & J 725 United Kingdom circa 1858 CommonLII flag 1

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