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FCT v Cornell   flag  31

[1946] HCA 32; (1946) 73 CLR 394; 8 ATD 184; 3 AITR 405
High Court of Australia
Australia - Commonwealth
3rd October, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Abano & Abano [2024] FedCFamC1F 331 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 17 May 2024 AustLII flag 2
Jensen v Mlynarik [2024] QSC 19 Supreme Court of Queensland Australia - Queensland 16 Feb 2024 AustLII flag 1
Morris & Morris (No 7) [2024] FedCFamC1F 12 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 23 Jan 2024 AustLII flag 1
Shaw v McKean as executor of the estate of the late Ellen Mary May McKean [2023] QSC 261 Supreme Court of Queensland Australia - Queensland 17 Nov 2023 AustLII flag 3
Napoli v Napoli [2023] NSWSC 606 Supreme Court of New South Wales Australia - New South Wales 7 Jun 2023 AustLII flag 1
Commissioner of Taxation v Carter [2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325 High Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag 14
Lewski v Commissioner of Taxation [2017] FCAFC 145; (2017) 254 FCR 14 Federal Court of Australia Australia - Commonwealth 18 Sep 2017 AustLII flag 19
TVKS and Commissioner of Taxation (Taxation) [2016] AATA 1010 Administrative Appeals Tribunal Australia 9 Dec 2016 AustLII flag 1
Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1594; 104 ATR 58 Supreme Court of New South Wales Australia - New South Wales 15 Nov 2016 AustLII flag 4
Mandie v Memart Nominees Pty Ltd [2016] VSCA 4 Supreme Court of Victoria - Court of Appeal Australia - Victoria 5 Feb 2016 AustLII flag 83
Alderton and Commissioner of Taxation (Taxation) [2015] AATA 807 Administrative Appeals Tribunal Australia 16 Oct 2015 AustLII flag
Mandie v Memart Nominees Pty Ltd [2015] VSC 446 Supreme Court of Victoria Australia - Victoria 28 Aug 2015 AustLII flag 6
Segelov v Ernst & Young Services Pty Ltd [2015] NSWCA 156; (2015) 89 NSWLR 431 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Jun 2015 AustLII flag 43
Segelov v Ernst & Young Services Pty Ltd [2014] NSWSC 283 Supreme Court of New South Wales Australia - New South Wales 21 Mar 2014 AustLII flag 1
O'Sullivan Partners (Advisory) Pty Ltd v Foggo [2012] NSWCA 40 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Mar 2012 AustLII flag 9
HJA Holdings Pty Ltd v ACT Revenue Office [2011] ACAT 91 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 29 Nov 2011 AustLII flag 1
FCT v Ramsden [2005] FCAFC 39; (2005) 58 ATR 485 Federal Court of Australia Australia - Commonwealth 15 Mar 2005 AustLII flag 36
Re Capersaw Pty Ltd and FCT [2004] AATA 1179; 57 ATR 1263 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag 2
Re Maurice Hannan Nominees Pty Ltd and FCT [2004] AATA 1180; 57 ATR 1315 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag 2
Re Manitall Pty Ltd and FCT [2004] AATA 1181; 57 ATR 1290 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag
Ramsden v FCT [2004] FCA 632; 56 ATR 42 Federal Court of Australia Australia - Commonwealth 21 May 2004 AustLII flag 10
Cummings v De Santis; De Santis v De Santis [2002] NSWSC 729 Supreme Court of New South Wales Australia - New South Wales 21 Aug 2002 AustLII flag 1
Walker v Registrar of Titles [2001] VSC 354; (2001) 8 VR 618; [2002] V Conv R 54-662 Supreme Court of Victoria Australia - Victoria 8 Oct 2001 AustLII flag 7
MSP Nominees Pty Ltd v Commissioner of Stamps (SA) [1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833 High Court of Australia Australia - Commonwealth 30 Sep 1999 AustLII flag 59
QT86/4012 and Commissioner of Taxation [1991] AATA 594; 22 ATR 3270 Administrative Appeals Tribunal Australia 26 Jun 1991 AustLII flag
Re Helena Vegners v Commissioner of Taxation [1991] FCA 35 Federal Court of Australia Australia - Commonwealth 18 Feb 1991 AustLII flag
Re Taxation Appeals [1990] AATA 52; 21 ATR 3281 Administrative Appeals Tribunal Australia 9 Mar 1990 AustLII flag 1
Spellson, In Marriage of; George & Janango Pty Ltd (Interveners) [1989] FamCA 99; [1989] FLC 92-046; 96 FLR 7; 13 Fam LR 242 Family Court of Australia Australia 28 Jun 1989 AustLII flag 30
NT86/6934 and Commissioner of Taxation [1987] AATA 408; 18 ATR 3964 Administrative Appeals Tribunal Australia 13 Nov 1987 AustLII flag
JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd (Broomhead's case) [1985] VicRp 88; [1985] VR 891; (1985) 9 ACLR 593; (1985) 3 ACLC 355 Australia - Victoria 3 Aug 1985 AustLII flag 77

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Undesirability of the Rule in "Hardoon v Belilios"" [2020] USydLRS 22 (2020) 343 Trust Law International 131 Campbell, J C Australia circa 2020 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Brooke; Brooke v Dickson (1923) 2 Ch 265 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 1
Conyngham, Conyngharn v Conyngham (1921) 1 Ch 491 Court of Chancery United Kingdom circa 1921 LexisNexis / Westlaw flag 2
Willis; Crossman v Kirkaldy (1917) 1 Ch 365 Court of Chancery United Kingdom circa 1917 LexisNexis / Westlaw flag 1
Mallott v Wilson [1903] UKLawRpCh 102; [1903] 2 Ch 494 United Kingdom 27 May 1903 CommonLII flag 22
London and County Banking Co Ltd v London and River Plate Bank Ltd [1888] UKLawRpKQB 166; (1888) 21 QBD 535 Queen's Bench United Kingdom 30 Oct 1888 CommonLII flag 12
Standing v Bowring [1885] UKLawRpCh 282; (1885) 31 Ch D 282 Court of Chancery United Kingdom 18 Dec 1885 CommonLII flag 66
Townson v Tickell [1814-23] All ER 164; (1819) 3 B & Ald 31; 106 ER 575 United Kingdom circa 1814 LexisNexis flag 33

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