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A & S Ruffy Pty Ltd v FCT   flag  27

[1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60
High Court of Australia
Australia - Commonwealth
30th April, 1958

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR TR2019/1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Pilbara Infrastructure Pty Ltd v Brockman Iron Pty Ltd (No 2) [2014] WASC 345 Supreme Court of Western Australia Australia - Western Australia 28 Jan 2015 AustLII flag 19
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue [2012] WASAT 146; (2012) 89 ATR 797 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Jul 2012 AustLII flag 11
Bicycle Victoria Inc and Commissioner of Taxation, Re [2011] AATA 444; (2011) 81 ATR 924; (2011) 55 AAR 203; (2011) 127 ALD 553 Administrative Appeals Tribunal Australia 24 Jun 2011 AustLII flag 4
Commissioner of Taxation v Co-operative Bulk Handling Ltd [2010] FCAFC 155; (2010) 189 FCR 322; (2010) 81 ATR 312; [2010] ATC 20-231 Federal Court of Australia Australia - Commonwealth 17 Dec 2010 AustLII flag 14
Australian Tea Tree Oil Research Institute Ltd (In Liq) v FCT [2008] FCA 1653; [2008] ATC 20-066; 74 ATR 812 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 1
Capital Club Pty Ltd v Commissioner of State Revenue [2007] VSC 108; (2007) 17 VR 357 Supreme Court of Victoria Australia - Victoria 30 Apr 2007 AustLII flag 3
Kennedy v Anti-Discrimination Commission (NT) [2006] NTCA 9; (2006) 226 FLR 34; (2006) 92 ALD 134 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 3 Oct 2006 AustLII flag 7
South Sydney Junior Rugby League Club Ltd and Commissioner of Taxation [2006] AATA 265; 62 ATR 1123 Administrative Appeals Tribunal Australia 21 Mar 2006 AustLII flag 2
TR 2005/22 - Income tax: companies controlled by exempt entities [2005] ATOTR TR2005/22 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/22 - Income tax: companies controlled by exempt entities [2005] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation [2004] AATA 521; 56 ATR 1032 Administrative Appeals Tribunal Australia 24 May 2004 AustLII flag 1
Repromed Pty Ltd v Lucas [2000] SASC 203; (2000) 76 SASR 575; 44 ATR 452 Supreme Court of South Australia Australia - South Australia 30 Jun 2000 AustLII flag 8
TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders [1999] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders [1999] ATOTR TR1999/14 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Re English and Queensland Law Society Inc [1995] QICmr 22; (1995) 2 QAR 714 Queensland Information Commissioner Australia - Queensland 4 Aug 1995 AustLII flag 13
Re Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation [1990] FCA 90 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag
Re Cronulla-Sutherland Leagues Club Ltd v Commissioner of Taxation [1989] FCA 372 Federal Court of Australia Australia - Commonwealth 15 Sep 1989 AustLII flag
Re Taxation Appeals (No 110) [1987] AATA 101 Administrative Appeals Tribunal Australia 19 Mar 1987 AustLII flag
SSAU Nominees Pty Ltd v FCT [1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992 Australia - Victoria 31 Oct 1985 AustLII flag 9
Australian Telecommunications Commission v Tzikas [1985] FCA 385; (1985) 5 AAR 173 Federal Court of Australia Australia - Commonwealth 16 Oct 1985 AustLII flag 108
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Brookton Co-operative Society Ltd v Commissioner of Taxation (Cth) [1979] FCA 18; 39 FLR 130; 24 ALR 547; 9 ATR 763 Federal Court of Australia Australia - Commonwealth 1 May 1979 AustLII flag 3
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
FCT v Cappid Pty Ltd [1971] HCA 79 High Court of Australia Australia - Commonwealth 2 Jun 1971 AustLII flag
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
H A Stephenson & Son Ltd (In Liquidation) v Gillanders, Arbuthnot & Co [1931] HCA 47; (1931) 45 CLR 476; 38 ALR 49 High Court of Australia Australia - Commonwealth 10 Dec 1931 AustLII flag 27
Shelley v FCT [1929] ArgusLawRp 87; (1929) 43 CLR 208; 36 ALR 141 Argus Law Reports Australia - Commonwealth 4 Nov 1929 AustLII flag 7
Cotman v Brougham [1918] AC 514; [1918-19] All ER 265 United Kingdom circa 1918 LexisNexis / Westlaw flag 55

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