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FCT v Students World (Aust) Pty Ltd   flag  30

[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298
High Court of Australia
Australia - Commonwealth
22nd February, 1978

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
FCT v Lutovi Investments Pty Ltd [1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 79
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
Trade Practices Commission v Email Ltd [1980] FCA 86; (1980) 31 ALR 53; (1980) 43 FLR 383; [1980] TPRS 31343; [1980] ATPR 4540-172 Federal Court of Australia Australia - Commonwealth 4 Aug 1980 AustLII flag 68
Trade Practices Commission v Nicholas Enterprises Pty Ltd (No 2) [1979] FCA 51; 26 ALR 609; (1979) 40 FLR 83; (1979) 2 ATPR 40-126 Federal Court of Australia Australia - Commonwealth 7 Sep 1979 AustLII flag 65
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 flag 39
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
MMI Workers Compensation (NSW) Ltd v Kennedy [1993] NSWCC 26; (1993) 9 NSWCCR 482 Compensation Court of New South Wales Australia - New South Wales 17 Sep 1993 AustLII flag 22
FCT v Starr [2007] FCAFC 204; (2007) 164 FCR 436; (2007) 245 ALR 336; (2007) 67 ATR 923 Federal Court of Australia Australia - Commonwealth 21 Dec 2007 AustLII flag 20
FCT v Cooper Brookes (Wollongong) Pty Ltd [1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128 Federal Court of Australia Australia - Commonwealth 15 Aug 1979 AustLII flag 18
Tourism Holdings Australia Pty Ltd v Commissioner of Taxation [2005] NTCA 3; (2005) 15 NTLR 80; 59 ATR 145 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 15 Apr 2005 AustLII flag 15
Veghelyi v The Law Society of New South Wales [1995] NSWCA 483 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Oct 1995 AustLII flag 11
Stamps, Comptroller of (Vic) v Hutchins [1985] VicRp 61; [1985] VR 599; 16 ATR 5 Australia - Victoria 8 Oct 1984 AustLII flag 6
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 flag 5
Commissioner of Taxation v Linter Textiles Australia Ltd (in liq) [2003] FCAFC 63; (2003) 129 FCR 42; 52 ATR 502; 21 ACLC 816 Federal Court of Australia Australia - Commonwealth 14 Apr 2003 AustLII flag 4
Feez Ruthning v Commissioner of Pay-Roll Tax [2001] QSC 303; (2001) 48 ATR 137 Supreme Court of Queensland Australia - Queensland 20 Aug 2001 AustLII flag 4
FCT v Lutovi Investments Pty Ltd [1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689 Federal Court of Australia Australia - Commonwealth 7 Jul 1978 AustLII flag 4
Re Muirfield International Group Pty Ltd and Australian Trade Commission [2002] AATA 506; 70 ALD 373; 35 AAR 236 Administrative Appeals Tribunal Australia 25 Jun 2002 AustLII flag 3
Dimitropoulos v Capitol Constructions Pty Ltd; Capitol Constructions Pty Ltd v Dimitropoulos [2016] NSWCATCD 61 New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division Australia - New South Wales 29 Jun 2016 AustLII flag 2
Linter Textiles [2002] FCA 1089; (2002) 20 ACLC 1708; 50 ATR 548 Federal Court of Australia Australia - Commonwealth 6 Sep 2002 AustLII flag 2
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 flag 1
Rathchime Pty Ltd v Willat; Willat v Rathchime [2016] NSWCATCD 74 New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division Australia - New South Wales 9 Sep 2016 AustLII flag 1
Telstra Corporation Ltd v Chief Commissioner of State Revenue (RD) [2005] NSWADTAP 28; 59 ATR 722 Administrative Decisions Tribunal Australia - New South Wales 17 Jun 2005 AustLII flag 1
Re Crowl, DM v Ex parte Kleinwort Benson Australia Ltd [1988] FCA 57 Federal Court of Australia Australia - Commonwealth 10 Mar 1988 AustLII flag 1
Weekes and Crime Stoppers Queensland Ltd [2002] QICmr 1 Queensland Information Commissioner Australia - Queensland 26 Jun 2002 AustLII flag
Chief Commissioner of Stamp Duties v Ispt Pty Ltd Matter [1998] NSWSC 783 Supreme Court of New South Wales Australia - New South Wales 23 Dec 1998 AustLII flag
Re Reginald Sidney Fletcher v Commissioner of Taxation [1992] FCA 454 Federal Court of Australia Australia - Commonwealth 14 Sep 1992 AustLII flag
Re Walter Giorgetti Ex Parte: Australia and New Zealand Banking Group Ltd [1992] FCA 156 Federal Court of Australia Australia - Commonwealth 13 Apr 1992 AustLII flag
Re Trade Practices Commission v TNT Management Pty Ltd; Brambles Holdings Ltd; Mayne Nickless Ltd; Youngs Transport Pty Ltd; Ansett Transport Industries (Operations) Pty Ltd; Express Freight Pty Ltd; Associated Steamships [1985] FCA 23 Federal Court of Australia Australia - Commonwealth 12 Feb 1985 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Trade Practices Commission v CSBP & (and) Farmers Ltd " (1979-1980) 3 University of New South Wales Law Journal 329 Burke, Mary Australia circa 1980 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Companies Act, 1961 (NSW) s182

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Rathchime Pty Ltd v Willat; Willat v Rathchime [2016] NSWCATCD 74 New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division Australia - New South Wales 9 Sep 2016 AustLII flag 1
Telstra Corporation Ltd v Chief Commissioner of State Revenue (RD) [2005] NSWADTAP 28; 59 ATR 722 Administrative Decisions Tribunal Australia - New South Wales 17 Jun 2005 AustLII flag 1
Re Crowl, DM v Ex parte Kleinwort Benson Australia Ltd [1988] FCA 57 Federal Court of Australia Australia - Commonwealth 10 Mar 1988 AustLII flag 1
Students World (Aust) Pty Ltd v Commissioner of Taxation (Cth) 9 ALR 333; 6 ATR 163 Australia LexisNexis AU flag 1
Weekes and Crime Stoppers Queensland Ltd [2002] QICmr 1 Queensland Information Commissioner Australia - Queensland 26 Jun 2002 AustLII flag
Chief Commissioner of Stamp Duties v Ispt Pty Ltd Matter [1998] NSWSC 783 Supreme Court of New South Wales Australia - New South Wales 23 Dec 1998 AustLII flag
Re Reginald Sidney Fletcher v Commissioner of Taxation [1992] FCA 454 Federal Court of Australia Australia - Commonwealth 14 Sep 1992 AustLII flag
Re Walter Giorgetti Ex Parte: Australia and New Zealand Banking Group Ltd [1992] FCA 156 Federal Court of Australia Australia - Commonwealth 13 Apr 1992 AustLII flag
Re Trade Practices Commission v TNT Management Pty Ltd; Brambles Holdings Ltd; Mayne Nickless Ltd; Youngs Transport Pty Ltd; Ansett Transport Industries (Operations) Pty Ltd; Express Freight Pty Ltd; Associated Steamships [1985] FCA 23 Federal Court of Australia Australia - Commonwealth 12 Feb 1985 AustLII flag
"Trade Practices Commission v CSBP & (and) Farmers Ltd " (1979-1980) 3 University of New South Wales Law Journal 329 Burke, Mary Australia circa 1980 AustLII flag

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