LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

FCT v Patcorp Investments Ltd     83

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust	[2024] FCAFC 80	Federal Court of Australia	Australia - Commonwealth	14 Jun 2024	AustLII
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		3
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation)	[2023] AATA 3005	Administrative Appeals Tribunal	Australia	20 Sep 2023	AustLII		1
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
Preston v Diaspora Holdings Pty Ltd; Diaspora Holdings Pty Ltd v Owners Corporation of Strata Plan 68608	[2019] NSWSC 651	Supreme Court of New South Wales	Australia - New South Wales	11 Jun 2019	AustLII		8
Diaspora Holdings Pty Ltd v The Owners âe" Strata Plan No. 68608	[2018] NSWCATCD 52	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	4 Sep 2018	AustLII		2
Re Cloudzillr Pty Ltd (in liq)	[2017] QSC 25	Supreme Court of Queensland	Australia - Queensland	8 Mar 2017	AustLII		2
TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test	[2017] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test	[2017] ATOTR TR2017/3	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Bywater Investments Ltd v FCT	[2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59	High Court of Australia	Australia - Commonwealth	16 Nov 2016	AustLII		23
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD TD2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409	Supreme Court of New South Wales	Australia - New South Wales	9 Aug 2013	AustLII		8
Howard v Commissioner of Taxation (No 2)	[2011] FCA 1421	Federal Court of Australia	Australia - Commonwealth	14 Dec 2011	AustLII		7
Platinum Investment Management Ltd v Chief Commissioner of State Revenue (No 2)	[2010] NSWSC 1; [2010] ATC 20-160; (2010) 78 ATR 143	Supreme Court of New South Wales	Australia - New South Wales	2 Feb 2010	AustLII		4
Lawrence v Commissioner of Taxation	[2009] FCAFC 29; (2009) 175 FCR 277; [2009] ATC 20-096; (2009) 75 ATR 306	Federal Court of Australia	Australia - Commonwealth	20 Mar 2009	AustLII		16
Handbury Holdings Pty Ltd v FCT	[2008] FCA 1787; (2008) 74 ATR 560; [2008] ATC 20-071	Federal Court of Australia	Australia - Commonwealth	28 Nov 2008	AustLII		8
Lawrence v FCT	[2008] FCA 1497; (2008) 70 ATR 376; [2008] ATC 20-052	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII		14
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
TD 2008/24 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a Co (not being a Part X Australian resident) to an Australian resident Co which receives it in its capacity as a partner in a partnership?	[2008] ATOTD TD2008/24	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/24 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a Co (not being a Part X Australian resident) to an Australian resident Co which receives it in its capacity as a partner in a partnership?	[2008] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/25 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a Co (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident Co beneficiary?	[2008] ATOTD 25	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/25 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a Co (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident Co beneficiary?	[2008] ATOTD TD2008/25	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
AMCI (IO) Pty Ltd v Aquila Steel Pty Ltd	[2007] QSC 238; 64 ACSR 427	Supreme Court of Queensland	Australia - Queensland	4 Sep 2007	AustLII		5
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue	[2007] WASC 155; 69 ATR 771	Supreme Court of Western Australia	Australia - Western Australia	24 Jul 2007	AustLII		5
Alpha Wealth Financial Services Pty Ltd v Frankland River Olive Co Ltd	[2006] WASC 70; 199 FLR 91	Supreme Court of Western Australia	Australia - Western Australia	19 Apr 2006	AustLII		3
Price v Powers	[2005] WASC 154	Supreme Court of Western Australia	Australia - Western Australia	8 Jul 2005	AustLII		12
Kopilovic v Gatley	[2005] WASC 62; (2005) 53 ACSR 64	Supreme Court of Western Australia	Australia - Western Australia	22 Apr 2005	AustLII		5
Rivkin Financial Services Ltd v Sofcom Ltd	[2004] FCA 1538; (2004) 51 ACSR 486; 23 ACLC 42	Federal Court of Australia	Australia - Commonwealth	26 Nov 2004	AustLII		14
Commissioner of State Revenue v Viewbank Properties Pty Ltd	[2004] VSC 127; (2004) 55 ATR 501	Supreme Court of Victoria	Australia - Victoria	21 Apr 2004	AustLII		13
TR 2004/7 - Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities	[2004] ATOTR TR2004/7	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/7 - Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities	[2004] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Wright v Wright	[2002] WASC 30	Supreme Court of Western Australia	Australia - Western Australia	27 Feb 2002	AustLII		10
Re Estate of Max Frederick Dippert	[2001] NSWSC 167	Supreme Court of New South Wales	Australia - New South Wales	20 Mar 2001	AustLII		26
Commonwealth Bank of Australia v MacDonald	[2000] NSWSC 553; (2000) 10 BPR 18,111	Supreme Court of New South Wales	Australia - New South Wales	21 Jun 2000	AustLII		13
Australasian Feed Pty Ltd and Deputy Commissioner of Taxation	[1999] AATA 980; 43 ATR 1243	Administrative Appeals Tribunal	Australia	20 Dec 1999	AustLII
Halloran v Minister Administering National Parks and Wildlife Act 1974	[1999] NSWLEC 268; (1999) 105 LGERA 405	Land and Environment Court of New South Wales	Australia - New South Wales	9 Dec 1999	AustLII		8
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
Jalmoon Pty Ltd (in Liq) v Bow	[1996] QCA 516	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	13 Dec 1996	AustLII
Peninsula Gold Pty Ltd v Sunbeam Victa Holdings Ltd	[1996] NSWSC 204; (1996) 20 ACSR 553	Supreme Court of New South Wales	Australia - New South Wales	18 Jun 1996	AustLII		24
Bill Acceptance Corporation Ltd v Commissioner of Taxation	[1996] FCA 1464	Federal Court of Australia	Australia - Commonwealth	13 May 1996	AustLII
WT93/66 and Commissioner of Taxation	[1994] AATA 199; 28 ATR 1289	Administrative Appeals Tribunal	Australia	19 Jul 1994	AustLII
VT92/70-75 and Commissioner of Taxation	[1993] AATA 36; (1993) 25 ATR 1172	Administrative Appeals Tribunal	Australia	2 Jun 1993	AustLII
VT92/70-75 and Commissioner of Taxation	[1993] AATA 515	Administrative Appeals Tribunal	Australia	2 Jun 1993	AustLII
Re Taxation Appeals	[1991] AATA 205; 22 ATR 3437	Administrative Appeals Tribunal	Australia	6 Sep 1991	AustLII
Oatmont Pty Ltd v Australian Agricultural Co Ltd	[1991] NTSC 14; (1991) 75 NTR 1; (1991) 104 FLR 162; (1991) 9 ACLC 1123; (1991) 23 ALD 461; (1991) 5 ACSR 75	Supreme Court of the Northern Territory	Australia - Northern Territory	10 May 1991	AustLII		4
Re David Jones Finance and Investments Pty Ltd v Adsteam Finance and Investments Pty Ltd and Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 132	Federal Court of Australia	Australia - Commonwealth	12 Apr 1991	AustLII
Re David Jones Finance and Investments Pty Ltd and Adsteam Finance and Investments Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 302	Federal Court of Australia	Australia - Commonwealth	17 Aug 1990	AustLII
It 2605 - Income Tax: Rebate on Dividend Income	[1990] ATOITR IT2605	Australian Taxation Office	Australia - Commonwealth	16 Aug 1990	AustLII
Re Reginald Sidney Fletcher; Coral Emily Fletcher; James Warren Dunlop and Lilian Ann Dunlop v Commissioner of Taxation	[1990] FCA 209	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII
Re Allsene Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 517	Federal Court of Australia	Australia - Commonwealth	19 Dec 1989	AustLII
Re Commissioner of Taxation v Robert J Bunting	[1989] FCA 98	Federal Court of Australia	Australia - Commonwealth	7 Apr 1989	AustLII
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
QT84/251 and Commissioner of Taxation	[1987] AATA 200; 18 ATR 3567	Administrative Appeals Tribunal	Australia	22 May 1987	AustLII
Vereker v Rodda	[1987] FCA 109; (1987) 18 FCR 83; (1987) 72 ALR 49; (1987) 26 A Crim R 25	Federal Court of Australia	Australia - Commonwealth	1 Apr 1987	AustLII		9
Re Insomnia (No 2) Pty Ltd and Insomnia (No 3) Pty Ltd v the Commissioner of Taxation of the Commonwealth of the Commonwealth of Australia	[1987] FCA 42	Federal Court of Australia	Australia - Commonwealth	17 Feb 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Gwynvill Properties Pty Ltd Re Gwynvill Properties Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 273	Federal Court of Australia	Australia - Commonwealth	18 Aug 1986	AustLII
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
Re Oakey Abattoir Pty Ltd v the Commissioner of Taxation	[1985] FCA 373	Federal Court of Australia	Australia - Commonwealth	5 Oct 1985	AustLII
Bayford Wholesale Pty Ltd v FCT	[1984] FCA 222; (1984) 2 FCR 427; 55 ALR 189; 15 ATR 1026	Federal Court of Australia	Australia - Commonwealth	10 Aug 1984	AustLII		4
Re Commissioner of Taxation of the Commonwealth of Australia v Kelly Ford Pty Ltd; Kelly Wholesale Pty Ltd; Bane Finance Pty Ltd and Datival Merchandising Pty Ltd	[1984] FCA 78	Federal Court of Australia	Australia - Commonwealth	4 Apr 1984	AustLII
FCT v Westraders Pty Ltd	[1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII		61
FCT v Westraders Pty Ltd	[1979] FCA 13; 24 ALR 139; (1979) 38 FLR 306; 9 ATR 558	Federal Court of Australia	Australia - Commonwealth	23 Mar 1979	AustLII		5
Thiess Bros (Pacific) Pty Ltd v Chief Collector of Taxes	[1978] PGLawRp 474		Papua New Guinea	18 Dec 1978	PacLII
Slutzkin v FCT	[1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322	High Court of Australia	Australia - Commonwealth	25 Feb 1977	AustLII		57

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Avoidance - A View from the Dark Side"	(2016) 39 Melbourne University Law Review 950	Bloom, David	Australia	circa 2016	AustLII		1
"Recent tax litigation: a view from the bench" (FCA)	[2008] FedJSchol 30	Edmonds, Justice Richard	Australia	circa 2008	AustLII
"Recent Tax Litigation: A View From The Bench"	[2008] JlATaxTA 8	Edmonds, Richard	Australia	circa 2008	AustLII
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Table of Cases"	[2007] AURELawJl 80	Editors	Australia	circa 2007	AustLII
"The GST treatment of bare trusts"	(2006) 9 Journal of Australian Taxation 36	Stacey, Paul	Australia	circa 2006	AustLII
"Procedural Fairness and Non-assessing Decisions of the FCT"	(2002) 5 (3) Journal of Australian Taxation 446	Blissenden, Michael	Australia	circa 2002	AustLII
"Part IVA - A Toothless Tiger?"	[2001] RevenueLawJl 5	Cassidy, Julie	Australia	circa 2001	AustLII
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"David Jones Finance and the Income Tax Review and the Appeal Process"	(1994) 22 (3) Federal Law Review 526	Greenbaum, Abe	Australia	circa 1994	AustLII
"David Jones Finance and Investments and Adsteam Fiance and Investments v FCT"	(1991-1992) 18 Melbourne University Law Review 194	Mellor, Peter	Australia	circa 1992	AustLII
"The Rule Against Alienation of Personal Exertion Income - Does it Apply in Australia?"	(1988) 4 Queensland University of Technology Law Journal 81	Mason, A	Australia - Queensland	circa 1988	AustLII
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System"	[1987] UNSWLawJl 27	Krever, Rick	Australia	circa 1987	AustLII
"FCT v Westraders Pty Ltd"	(1980) 11 (4) Federal Law Review 422	Eskine, Christopher	Australia	circa 1980	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Europa Oil (NZ) Ltd v Inland Revenue Commissioner	(1976) 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
Williams v FCT	[1972] HCA 48; (1972) 128 CLR 645; 46 ALJR 581; 3 ATR 236	High Court of Australia	Australia - Commonwealth	11 Oct 1972	AustLII		17
FCT v Ellers Motor Sales Pty Ltd	[1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45	High Court of Australia	Australia - Commonwealth	29 Feb 1972	AustLII		14
Thomson (Inspector of Taxes) v Gurneville Securities Ltd	[1972] AC 661		United Kingdom	circa 1972	LexisNexis / Westlaw		7
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Hollyock v FCT	[1971] HCA 43; (1971) 125 CLR 647; 45 ALJR 572; 2 ATR 601	High Court of Australia	Australia - Commonwealth	29 Oct 1971	AustLII		19
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
Brown v Brook	[1971] HCA 30; (1971) 125 CLR 275; [1972] ALR 269; 45 ALJR 400	High Court of Australia	Australia - Commonwealth	28 Jul 1971	AustLII		24
Mercantile Credits Ltd v FCT	[1971] HCA 1; 123 CLR 476; (1971) 45 ALJR 105; 2 ATR 141; 56 ATD 234	High Court of Australia	Australia - Commonwealth	18 Jan 1971	AustLII		5
FCT v Casuarina Pty Ltd	(1971) 127 CLR 62		Australia - Commonwealth	circa 1971	Legal Online / Westlaw		45
Inland Revenue Commissioner v Europa Oil (NZ) Ltd	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
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
Hooker-Rex Pty Ltd v FCT	[1970] HCA 23; (1970) 123 CLR 71; 1 ATR 641; 44 ALJR 276	High Court of Australia	Australia - Commonwealth	30 Jul 1970	AustLII		7
Investment & Merchant Finance Corporation Ltd v FCT	[1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		28
FCT v McPhail	[1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346	High Court of Australia	Australia - Commonwealth	26 Mar 1968	AustLII		55
Bishop (Inspector of Taxes) v Finsbury Securities Ltd	[1966] 3 All ER 105; (1966) 1 WLR 1402; [1966] TR 275; (1966) 43 Tax Cas 591		United Kingdom	circa 1966	LexisNexis		12
Palvestments Pty Ltd v FCT	[1965] HCA 47; (1965) 112 CLR 661; 9 AITR 691; 13 ATD 527; 39 ALJR 175	High Court of Australia	Australia - Commonwealth	24 Aug 1965	AustLII		5
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
Peate v FCT	(1964) 111 CLR 443		Australia - Commonwealth	circa 1964	Legal Online / Westlaw		73
Rowdell Pty Ltd v FCT	[1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332	High Court of Australia	Australia - Commonwealth	10 Dec 1963	AustLII		35
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		305
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		49
Rowdell Pty Ltd v FCT	(1963) 11 CLR 106		Australia - Commonwealth	circa 1963	Legal Online / Westlaw		1
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		55
FCT v Angus	[1961] HCA 18; (1961) 105 CLR 489; [1961] ALR 484; (1961) 12 ATD 277; (1961) 35 ALJR 36; 8 AITR 201	High Court of Australia	Australia - Commonwealth	14 Apr 1961	AustLII		15
Barclays Bank Ltd v Inland Revenue Commissioners	[1961] AC 509; [1960] 2 All ER 817; (1960) 3 WLR 230		United Kingdom	circa 1961	LexisNexis / Westlaw		34
Holmes v Keyes	[1959] Ch 199; [1958] 2 All ER 129	Court of Chancery	United Kingdom	circa 1959	LexisNexis / Westlaw		41
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		184
S Berendsen Ltd v Inland Revenue Commissioners	[1958] Ch 1; [1957] 2 All ER 612; (1957) 3 WLR 164	Court of Chancery	United Kingdom	circa 1958	LexisNexis / Westlaw		10
Holmes v Keyes	[1958] 1 Ch 670	Court of Chancery	United Kingdom	circa 1958	LexisNexis / Westlaw		3
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII		93
FCT v Sidney Williams (Holdings) Ltd	[1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 11 ATD 368; 32 ALJR 123; 7 AITR 126	High Court of Australia	Australia - Commonwealth	circa 1957	AustLII		27
FCT v Jaques	[1956] HCA 40; (1956) 95 CLR 223; [1956] ALR 900; 18 ABC 42	High Court of Australia	Australia - Commonwealth	9 Aug 1956	AustLII		11
Brady v Stapleton	[1952] HCA 62; (1952) 88 CLR 322; [1952] ALR 989; 17 ABC 42; (1952) 26 ALJR 428	High Court of Australia	Australia - Commonwealth	19 Nov 1952	AustLII		133
Dalgety Downs Pastoral Co Pty Ltd v FCT	[1952] HCA 54; (1952) 86 CLR 335; [1952] ALR 946; (1952) 10 ATD 55; 5 AITR 386	High Court of Australia	Australia - Commonwealth	27 Oct 1952	AustLII		33
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		75
A L Campbell & Co Pty Ltd v FCT	[1951] HCA 36; (1951) 82 CLR 452; [1951] ALR 596; 5 AITR 143; 9 ATD 310	High Court of Australia	Australia - Commonwealth	6 Jul 1951	AustLII		25
Inland Revenue Commissioners v Silverts Ltd	[1951] Ch 521; [1951] 1 All ER 703	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw		12
Avon Downs Pty Ltd v FCT	[1949] HCA 26; (1949) 78 CLR 353	High Court of Australia	Australia - Commonwealth	3 Aug 1949	AustLII		591
Re Brockbank	[1948] Ch 206; [1948] 1 All ER 287	Court of Chancery	United Kingdom	circa 1948	LexisNexis / Westlaw		52
Reid v FCT	[1947] HCA 4; (1947) 73 CLR 282; [1947] ALR 100; 8 ATD 255	High Court of Australia	Australia - Commonwealth	19 Mar 1947	AustLII		4
J Bibby & Sons Ltd v Inland Revenue Commissioners	[1944] 1 All ER 548		United Kingdom	circa 1944	LexisNexis		4
Elder's Trustee & Executor Co Ltd v Commonwealth Homes & Investment Co Ltd	[1941] HCA 31; (1941) 65 CLR 603; [1941] ALR 302	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII		68
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII		54
Spencer v Kennedy	[1926] Ch 125; [1925] All ER 135	Court of Chancery	United Kingdom	circa 1926	LexisNexis / Westlaw		9
(1911) 18 WLR 145	(1911) 18 WLR 145		United Kingdom	circa 1911	LexisNexis / Westlaw		1
Re The Colonial Finance, Mortgage, Investment and Guarantee Co Ltd	[1905] NSWStRp 85; (1905) 5 SR (NSW) 506; 22 WN (NSW) 179	Supreme Court of New South Wales	Australia - New South Wales	18 Sep 1905	AustLII		1
Dilworth v Commissioner of Stamps	[1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61		United Kingdom	26 Nov 1898	CommonLII		190
Macdonald, Sons & Co, In re	[1893] UKLawRpCh 139; (1894) 1 Ch 89	Court of Chancery	United Kingdom	7 Nov 1893	CommonLII		4
Burkinshaw v Nicolls	(1878) 3 AC 1004		United Kingdom	circa 1878	LexisNexis / Westlaw		18
Reese River Silver Mining Co v Smith	[1869] UKLawRpHL 5; 4 HL 64; 2 LRCh App 604		United Kingdom	18 Mar 1869	CommonLII		73
Oakes v Turquand	[1867] UKLawRpHL 18; 2 HL 325; 352 Cr & Ph 1		United Kingdom	15 Aug 1867	CommonLII		113
Pender v Lushington	[1877] UKLawRpCh 64; (1877) 6 Ch D 70; 46 LJCh 317		United Kingdom	21 Jul 1866	CommonLII		79
In the Matter of the Companies Act, 1862; and In the Matter of The Wheal Emily Mining Co Cox's Case	[1863] EngR 976; 4 De GJ & S 53; 46 ER 834	Court of Chancery	United Kingdom	circa 1863	CommonLII		3
Matter of the Electric Telegraph Co of Ireland (Budd's Case	(1861) 3 De GF & J 297	Court of Chancery	United Kingdom	circa 1861			2
Freeman v Pennington	[1861] EngR 1049; 45 ER 892; (1861) 3 De GF & J 295	Court of Chancery	United Kingdom	circa 1861	CommonLII		1
475 All Er 503	475 All ER 503		United Kingdom		LexisNexis		1
Bridges v Commissioner of Taxation (Cth)	5 ATR 120		Australia		Legal Online / Westlaw		1