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Lever Bros Pty Ltd v FCT   flag  18

[1948] HCA 25; (1948) 77 CLR 78; (1948) 8 ATD 388; 4 AITR 133
High Court of Australia
Australia - Commonwealth
27th September, 1948

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Whitby Land Co Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCA 28; 104 ATR 784 Federal Court of Australia Australia - Commonwealth 30 Jan 2017 AustLII flag 2
Allan J Heasman Pty Ltd v Commissioner of Taxation [2015] FCAFC 119; (2015) 233 FCR 520; (2015) 101 ATR 552; [2015] ATC 20-524 Federal Court of Australia Australia - Commonwealth 28 Aug 2015 AustLII flag 3
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503 Federal Court of Australia Australia - Commonwealth 7 May 2015 AustLII flag 16
Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282; [2014] ATC 20-473 Federal Court of Australia Australia - Commonwealth 28 Nov 2014 AustLII flag 2
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR TR2011/5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Commissioner of Taxation v Jones [1999] FCA 308; (1999) 86 FCR 282; 166 ALR 650; 41 ATR 460 Federal Court of Australia Australia - Commonwealth 29 Mar 1999 AustLII flag 11
Commissioner of Taxation of the Commonwealth of Australia v Kerry Matthew Stokes [1996] FCA 1938 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag
Kerry Matthew Stokes v the FCT [1996] FCA 1439 Federal Court of Australia Australia - Commonwealth 3 May 1996 AustLII flag
FCT v Stokes [1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 46
Re Taxation Appeals [1990] AATA 63; 21 ATR 3323 Administrative Appeals Tribunal Australia 19 Mar 1990 AustLII flag
McCormack v Commissioner of Taxation [1977] WASC 66 Supreme Court of Western Australia Australia - Western Australia 22 Apr 1977 AustLII flag
Caltex Ltd v FCT [1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 32
Archer Brothers Pty Ltd v FCT [1953] HCA 23; (1952-53) 90 CLR 140; [1953] ALR 748; 10 ATD 192 High Court of Australia Australia - Commonwealth 28 Aug 1953 AustLII flag 22

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" (2011) 9 (3) E-Journal of Tax Research 294 Taylor, C John Australia circa 2011 AustLII flag
"Restricting the Judicial Review of Income Tax Assessments: The Scope and Purpose of Schedule 1(e) of the Administrative Decisions (Judicial Review) Act 1977 (Cth)" (1999) 21 Sydney Law Review 36 Morabito, Vince; Barkoczy, Stephen Australia circa 1999 AustLII flag 4
"The Nature of an Income Tax Assessment" (1999) 2 Journal of Australian Taxation 36 Barkoczy, Stephen Australia circa 1999 AustLII flag 1

Legislation Cited

Legislation Name Provision
The Act (NSW) s136, s169

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Cadbury-Fry-Pascall Pty Ltd v FCT [1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471 High Court of Australia Australia - Commonwealth 10 Nov 1944 AustLII flag 47

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