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

Law Journal Articles Referring to this Case

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

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
Myer v Commissioner of Taxes	[1936] VicLawRp 70; [1937] VLR 106; [1937] ALR 239		Australia - Victoria	16 Dec 1936	AustLII		8
Leycester v Logan	[1858] EngR 1050; 70 ER 301; (1858) 4 K & J 725		United Kingdom	circa 1858	CommonLII		1

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