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G E Crane Pty Ltd v FCT     29

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
TD 2016/19 - Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?	[2016] ATOTD TD2016/19	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/19 - Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?	[2016] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test	[2015] ATOTR TR2015/4	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test	[2015] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Commonwealth Bank of Australia v Pattison	[2012] FCA 1397	Federal Court of Australia	Australia - Commonwealth	17 Dec 2012	AustLII		1
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII		23
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII		24
Timms v Commonwealth Bank of Australia	[2004] NSWSC 76	Supreme Court of New South Wales	Australia - New South Wales	24 Feb 2004	AustLII		13
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520	Federal Court of Australia	Australia - Commonwealth	20 Dec 2002	AustLII		17
BHP Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCA 189; 118 FCR 457; 49 ATR 145	Federal Court of Australia	Australia - Commonwealth	5 Mar 2002	AustLII		5
Aust Volunteer Coastguard v Raymond	[2001] FMCA 41	Federal Magistrates Court of Australia	Australia	2 Jul 2001	AustLII
GSTR 2001/D5 - Goods and services tax: non-monetary consideration	[2001] ATODGSTR GSTR2001/D5	Australian Taxation Office	Australia - Commonwealth	29 Jun 2001	AustLII
GSTR 2001/6 - Goods and services tax: non-monetary consideration	[2001] ATOGSTR GSTR2001/6	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/6 - Goods and services tax: non-monetary consideration	[2001] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2000/2 - Goods and Services Tax: adjustments for bad debts	[2000] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/2 - Goods and Services Tax: adjustments for bad debts	[2000] ATOGSTR GSTR2000/2	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 1999/D4 - Goods and Services Tax: Adjustments for Bad Debts	[1999] ATODGSTR GSTR1999/D4	Australian Taxation Office	Australia - Commonwealth	15 Dec 1999	AustLII
Postle v Sengstock	[1993] QCA 2	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	3 Feb 1993	AustLII
TR 92/18 - Income tax: bad debts	[1992] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/18 - Income tax: bad debts	[1992] ATOTR TR92/18	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
ST 2394 - Sales Tax : Refunds for Bad Debts Written Off	[1988] ATOSTR ST2394	Australian Taxation Office	Australia - Commonwealth	10 Mar 1988	AustLII
B302/1984 and Commissioner of Taxation	[1986] AATA 319; 18 ATR 3006	Administrative Appeals Tribunal	Australia	23 Oct 1986	AustLII
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
FCT v Betro Harrison Constructions Pty Ltd	[1978] FCA 32; (1978) 20 ALR 647; 37 FLR 150; 9 ATR 1	Federal Court of Australia	Australia - Commonwealth	18 Aug 1978	AustLII		7
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		93
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes	[1973] PGLawRp 388		Papua New Guinea	24 Mar 1972	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective"	(1990) 6 Queensland University of Technology Law Journal 13	Alexander, Howard L	Australia - Queensland	circa 1990	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		57
Point v FCT	[1970] HCA 7; 119 CLR 453; 44 ALJR 121; 1 ATR 577	High Court of Australia	Australia - Commonwealth	18 Mar 1970	AustLII		20
Kratzmann v Commissioner of Taxation (Cth)	(1970) 44 ALJR 293; (1970) 1 ATR 827		Australia	circa 1970	Legal Online / Westlaw		21
McIntosh v Shashoua	[1931] HCA 56; (1931) 46 CLR 494; 37 ALR 365; 5 ABC 13	High Court of Australia	Australia - Commonwealth	2 Nov 1931	AustLII		111
Re Steel Wing Co Ltd	[1921] 1 Ch 349	Court of Chancery	United Kingdom	circa 1921	LexisNexis / Westlaw		45
Webb v Stenton	[1883] UKLawRpKQB 72; (1883) 11 QBD 518		United Kingdom	25 Apr 1883	CommonLII		116