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Commissioner of Taxation v Merv Brown Pty Ltd 2

[1985] FCA 50; 7 FCR 1; 16 ATR 218

Federal Court of Australia

Australia - Commonwealth

28th February, 1985

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
N94/04946	[1996] RRTA 1325	Refugee Review Tribunal	Australia	30 May 1996	AustLII
It 2163 - Income Tax: Purchase and Sale of Import Quota	[1985] ATOITR IT2163	Australian Taxation Office	Australia - Commonwealth	31 May 1985	AustLII

Legislation Cited

Legislation Name	Provision
Customs Act 1901 (Cth)
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		131
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII		84
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194
Austrotel Corporation Pty Ltd v Commissioner of Taxation	(1976) 51 ALJR 51		Australia	circa 1976			1

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