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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
"Farm household support: financial hardship; exceptional circumstances" [2009] SocSecRpr 4 Editors Australia circa 2009 AustLII flag
Keain and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2008] AATA 1020 Administrative Appeals Tribunal Australia 13 Nov 2008 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
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
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
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
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
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
Bradfield v FCT [1924] ArgusLawRp 7; (1924) 34 CLR 1; 30 ALR 69 Argus Law Reports Australia - Commonwealth 5 Mar 1924 AustLII flag 15
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
Attorney-General v Anglo-Argentine Tramways Co Ltd [1909] UKLawRpKQB 50; (1909) 1 KB 677 United Kingdom 23 Feb 1909 CommonLII flag 1
Mersey Docks and Harbour Board v West Derby Assessment Committee [1932] 1 KB 40 United Kingdom circa 1932 LexisNexis / Westlaw flag 21
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
Currie v Commissioners of Inland Revenue [1921] 2 KB 332 United Kingdom circa 1921 LexisNexis / Westlaw flag 38
Commissioners of Inland Revenue v Maxse [1919] 1 KB 647 United Kingdom circa 1919 LexisNexis / Westlaw flag 24
Inland Revenue Commissioners v North and Ingram (1918) 2 KB 705 United Kingdom circa 1918 LexisNexis / Westlaw flag 3
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
Commissioners of Inland Revenue v Peter McIntyre (1926) 12 Tax Cas 1006 United Kingdom circa 1926 flag 2
(1864) 33 LJCP 121 (1864) 33 LJCP 121 Court of Common Pleas United Kingdom circa 1864 flag 11
2 Act 1915 2 Act 1915 United Kingdom circa 1915 flag 69

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