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Lister Blackstone Pty Ltd v FCT   flag  13

[1976] HCA 46; (1976) 134 CLR 457; 10 ALR 535; (1976) 6 ATR 499; 51 ALJR 94
High Court of Australia
Australia - Commonwealth
9th September, 1976

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
TR 2005/6 - Income tax: lease surrender receipts and payments [2005] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/6 - Income tax: lease surrender receipts and payments [2005] ATOTR TR2005/6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries [1998] ATOTR TR98/2 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries [1998] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
BASF New Zealand Ltd v Commissioner of Inland Revenue CA138/96 [1997] NZCA 354; (1997) 18 NZTC 13,322 Court of Appeal of New Zealand New Zealand 23 Jul 1997 NZLII flag 5
Cosenza & Denco Holdings Pty Ltd v Tigani & Annatom Pty Ltd [2005] SADC 63 District Court of South Australia Australia - South Australia 7 Jun 2005 AustLII flag 2
Paul Montgomery v Commissioner of Taxation [1998] FCA 46 Federal Court of Australia Australia - Commonwealth 6 Feb 1998 AustLII flag
Henry Francis Howden Selleck v The Commissioner of Taxation for the Commonwealth of Australia [1997] FCA 799 Federal Court of Australia Australia - Commonwealth 20 Aug 1997 AustLII flag
Paul Montgomery v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 212 Federal Court of Australia Australia - Commonwealth 8 Apr 1997 AustLII flag
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
Re Commissioner of Taxation v Cameron Richard Cooling [1990] FCA 204 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 1
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998 [1999] HCATrans 48 High Court of Australia Australia - Commonwealth 11 Mar 1999 AustLII flag
Iarriccio v Lai Investments Pty Ltd [2003] SASC 54 Supreme Court of South Australia Australia - South Australia 24 Feb 2003 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Iarriccio v Lai Investments Pty Ltd [2003] SASC 54 Supreme Court of South Australia Australia - South Australia 24 Feb 2003 AustLII flag
Commissioner of Taxation (Cth) v Lister Blackstone Pty Ltd 6 ALR 423; (1975) 5 ATR 475; [1975] 2 NSWLR 337 Australia - New South Wales circa 1975 LexisNexis AU flag 1
Granite Supply Association Ltd v Kitton (1905) 5 Tax Cas 168 United Kingdom circa 1905 flag 6

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