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Incorporated Interests Pty Ltd v FCT   flag  12

[1943] HCA 1; 67 CLR 508; [1943] ALR 165; 7 ATD 262
High Court of Australia
Australia - Commonwealth
5th April, 1943

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Keain and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2008] AATA 1020 Administrative Appeals Tribunal Australia 13 Nov 2008 AustLII flag
Herrick and Secretary to the Department of Family and Community Sevices, Re [2002] AATA 91; (2002) 5 (2) SSR 18 Administrative Appeals Tribunal Australia 15 Feb 2002 AustLII flag 2
Adelaide Electric Supply Co Ltd v Commissioner of Taxation [1949] ArgusLawRp 61; (1949) 56 ALR 641 Argus Law Reports Australia 3 Aug 1949 AustLII flag
Warner Bros First National Pictures Pty Ltd v Commissioner of Taxation [1945] ArgusLawRp 97; (1946) 52 ALR 92 Argus Law Reports Australia 19 Dec 1945 AustLII flag 2
Employers' Mutual Indemnity Association Ltd v Commissioner of Taxation [1943] ArgusLawRp 66; (1943) 49 ALR 417 Argus Law Reports Australia 1 Dec 1943 AustLII flag
TR 2004/9 - Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997? [2004] ATOTR TR2004/9 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/9 - Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997? [2004] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
"Farm household support: financial hardship; exceptional circumstances" [2009] SocSecRpr 4 Editors Australia circa 2009 AustLII flag
Warner Brothers First National Pictures Pty Ltd v FCT [1945] HCA 44; 72 CLR 134; [1946] ALR 92; 8 ATD 1 High Court of Australia Australia - Commonwealth 19 Dec 1945 AustLII flag 6
Associated Newspapers Ltd v FCT [1944] HCA 24; 69 CLR 257; 7 ATD 406 High Court of Australia Australia - Commonwealth 12 Sep 1944 AustLII flag 7
Employers' Mutual Indemnity Association Ltd v FCT [1943] HCA 36; (1943) 68 CLR 165; [1943] ALR 417; (1943) 7 ATD 307 High Court of Australia Australia - Commonwealth 1 Dec 1943 AustLII flag 20
Oilwell (Pty) Ltd v Protec International Ltd [2011] ZASCA 29; 2011 4 SA 394 Supreme Court of Appeal of South Africa South Africa 18 Mar 2011 SAFLII flag 15

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Farm household support: financial hardship; exceptional circumstances" [2009] SocSecRpr 4 Editors Australia circa 2009 AustLII flag

Legislation Cited

Legislation Name Provision
Judiciary Act (Cth)
Income Tax Assessment Act (Cth)
War-time (Company) Tax Act 1940 (Cth)
War-time (Company) Tax Assessment Act 1940 (Cth)
Companies Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Employers' Mutual Indemnity Association Ltd v FCT [1943] HCA 36; (1943) 68 CLR 165; [1943] ALR 417; (1943) 7 ATD 307 High Court of Australia Australia - Commonwealth 1 Dec 1943 AustLII flag 20
Day v Standard Waygood Ltd [1941] HCA 38; (1941) 65 CLR 204 High Court of Australia Australia - Commonwealth 1 Dec 1941 AustLII flag 12
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Australian Commonwealth Shipping Board v Federated Seamen's Union of Australasia [1925] HCA 27; (1925) 36 CLR 442; 31 ALR 352 High Court of Australia Australia - Commonwealth 13 Aug 1925 AustLII flag 79
Robbins Herbal Institute v FCT [1923] HCA 28; (1923) 32 CLR 457; 30 ALR 118 High Court of Australia Australia - Commonwealth 23 Jun 1923 AustLII flag 21
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
Oilwell (Pty) Ltd v Protec International Ltd [2011] ZASCA 29; 2011 4 SA 394 Supreme Court of Appeal of South Africa South Africa 18 Mar 2011 SAFLII flag 15
Inland Revenue Commissioners v North and Ingram (1918) 2 KB 705 United Kingdom circa 1918 LexisNexis / Westlaw flag 3
Mersey Docks and Harbour Board v West Derby Assessment Committee [1932] 1 KB 40 United Kingdom circa 1932 LexisNexis / Westlaw flag 21
2 Act 1915 2 Act 1915 United Kingdom circa 1915 flag 69
Attorney-General v Anglo-Argentine Tramways Co Ltd [1909] UKLawRpKQB 50; (1909) 1 KB 677 United Kingdom 23 Feb 1909 CommonLII flag 1
Commissioner of Taxes v British Australian Wool Realization Association [1931] AC 224; 100 LJPC 28; 47 TLR 57 United Kingdom circa 1931 LexisNexis / Westlaw flag 28
Commissioners of Inland Revenue v Maxse [1919] 1 KB 647 United Kingdom circa 1919 LexisNexis / Westlaw flag 24
Commissioners of Inland Revenue v Peter McIntyre (1926) 12 Tax Cas 1006 United Kingdom circa 1926 flag 2
Currie v Commissioners of Inland Revenue [1921] 2 KB 332 United Kingdom circa 1921 LexisNexis / Westlaw flag 38

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