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Commissioner of Taxes (Vic) v Nicholas 11

[1938] HCA 18; (1938) 59 CLR 230

High Court of Australia

Australia - Commonwealth

25th March, 1938

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Curran v FCT	[1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII		46
FCT v W E Fuller Pty Ltd	[1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190	High Court of Australia	Australia - Commonwealth	3 Sep 1959	AustLII		18
Lonsdale Sand and Metal Pty Ltd v Commissioner of Taxation	[1998] FCA 155; (1998) 81 FCR 419; 162 ALR 220; (1998) 38 ATR 384	Federal Court of Australia	Australia - Commonwealth	5 Mar 1998	AustLII		10
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR TR2024/2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2017/D4 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2017] ATODTR TR2017/D4	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR TR2014/5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
It 2603 - Income Tax : Scrip Dividends	[1990] ATOITR IT2603	Australian Taxation Office	Australia - Commonwealth	12 Jul 1990	AustLII
Financial Institutions Duty - Crediting of an Account (SD90)	[1988] NSWOSRSD 6	New South Wales Office of State Revenue	Australia - New South Wales	4 Mar 1988	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Federal Act (Cth)	s16
Income Tax Act 1935 (Cth)
Income Tax Act 1928 (Cth)
The Income Tax Act (Tas)
Companies Act 1915 (Vic)
Unemployment Relief Tax (Assessment) Act 1933 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Inland Revenue Commissioners v Wright	(1927) 1 KB 333		United Kingdom	circa 1927	LexisNexis / Westlaw		8
Executor Trustee and Agency Co of South Australia Ltd v Deputy FCT (SA)	[1928] ArgusLawRp 93; 41 CLR 299; 34 ALR 388	Argus Law Reports	Australia - Commonwealth	18 Oct 1928	AustLII		3
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR TR2024/2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2017/D4 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2017] ATODTR TR2017/D4	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR TR2014/5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
It 2603 - Income Tax : Scrip Dividends	[1990] ATOITR IT2603	Australian Taxation Office	Australia - Commonwealth	12 Jul 1990	AustLII
Financial Institutions Duty - Crediting of an Account (SD90)	[1988] NSWOSRSD 6	New South Wales Office of State Revenue	Australia - New South Wales	4 Mar 1988	AustLII

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