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Social Credit Savings and Loans Society Ltd v FCT   flag  22

[1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675
High Court of Australia
Australia - Commonwealth
26th November, 1971

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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
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
Coleambally Irrigation Mutual Co-Operative Ltd v Commissioner of Taxation [2004] FCA 2 Federal Court of Australia Australia - Commonwealth 6 Feb 2004 AustLII flag 1
Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of Taxation [2004] FCAFC 250; 139 FCR 115; 210 ALR 475; 57 ATR 104 Federal Court of Australia Australia - Commonwealth 7 Sep 2004 AustLII flag 4
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR CR2010/9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
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
Mount Lawley Pty Ltd v Western Australian Planning Commission [2002] WASC 307; (2002) 123 LGERA 443 Supreme Court of Western Australia Australia - Western Australia 13 Dec 2002 AustLII flag 4
Prushka Fast Debt Recovery Pty Ltd v Commissioner of Taxation [2008] AATA 762; 73 ATR 568 Administrative Appeals Tribunal Australia 28 Aug 2008 AustLII flag 3
Re Commissioner of Taxation v Australian Music Traders Association [1990] FCA 192 Federal Court of Australia Australia - Commonwealth 18 Jun 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 Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation [1990] FCA 90 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag
Re NRMA Ltd [2000] NSWSC 82; (2000) 156 FLR 349; (2000) 33 ACSR 595 Supreme Court of New South Wales Australia - New South Wales 24 Feb 2000 AustLII flag 230
Royal Automobile Club of Victoria v FCT [1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567 Australia - Victoria 29 Mar 1974 AustLII flag 10
Sydney Water Board Employees' Credit Union v FCT [1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574 High Court of Australia Australia - Commonwealth 17 Oct 1973 AustLII flag 16
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
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
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation [2015] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation [2015] ATOTR TR2015/3 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Travel Agents Association of New Zealand (Incorporated) v Commissioner of Inland Revenue SC Christchurch M386/77 [1979] NZHC 508; (1979) 3 TRNZ 155; (1979) 4 NZTC 61,417 High Court of New Zealand New Zealand 12 Apr 1979 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Investor Protection and the High Court - the ACCU Decision" [1986] AUBusLawyer 11 Christie, Michael Australia circa 1986 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Companies Act 1962 (Tas)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1889) 14 AC 381 (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 30
A & S Ruffy Pty Ltd v FCT [1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60 High Court of Australia Australia - Commonwealth 30 Apr 1958 AustLII flag 27
Bohemians Club v Acting FCT [1918] HCA 16; (1918) 24 CLR 334; (1918) 24 ALR 92 High Court of Australia Australia - Commonwealth 21 Mar 1918 AustLII flag 41
Carlisle and Silloth Golf Club v Smith [1913] UKLawRpKQB 88; (1913) 3 KB 75 United Kingdom 7 May 1913 CommonLII flag 11
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 76
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
English and Scottish Joint Co-Operative Wholesale Society Ltd v Commissioner of Agricultural Income Tax, Assam [1948] AC 405; [1948] 2 All ER 395 United Kingdom circa 1948 LexisNexis / Westlaw flag 9
Faulconbridge v National Employers' Mutual General Insurance Association Ltd (1952) 33 Tax Cas 103 United Kingdom circa 1952 flag 5
Jones v South-West Lancashire Coal Owners Association Ltd [1927] AC 827; (1927) 11 Tax Cas 790 United Kingdom circa 1927 LexisNexis / Westlaw flag 27
Jones v South-West Lancashire Coal Owners' Association Ltd (1927) 1 KB 33 United Kingdom circa 1927 LexisNexis / Westlaw flag 10
Liverpool Corn Trade Association v Monks [1926] UKHL TC_12_841; [1926] 2 KB 110; [1926] AC 281; (1926) 12 Tax Cas 841 House of Lords United Kingdom 21 Jan 1926 BAILII flag 20
Municipal Mutual Insurance Ltd v Hills (HM Inspector of Taxes) (1932) 16 Tax Cas 430 United Kingdom circa 1932 flag 25
National Association of Local Government Officers v Watkins (HM Inspector of Taxes) (1934) 18 Tax Cas 499 United Kingdom circa 1934 flag 10
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

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