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Re Romano Trevisan and Valerie Anne Trevisan the Trustees of the Forli Pty Ltd Superannuation Fund v Commissioner of Taxation of the Commonwealth of Australia   flag 

[1991] FCA 172
Federal Court of Australia
Australia - Commonwealth
29th April, 1991

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
Income Tax Assessment Act 1936 (Cth) s78A, s82KH, s121C
Taxation Laws Amendment Act (No. 2) 1985 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Burnet v Guggenheim 288 US 280; 77 L Ed 748; 53 SCt 369 United States Supreme Court United States 6 Feb 1933 WorldLII flag 58
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
Costa & Duppe Properties Pty Ltd v Duppe [1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176 Australia - Victoria 19 Jul 1985 AustLII flag 68
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
FCT v Walsh [1983] FCA 132; (1983) 48 ALR 253; 69 FLR 240; (1983) 14 ATR 399 Federal Court of Australia Australia - Commonwealth 5 Jul 1983 AustLII flag 19
In the Will of Munro National Trustees Executors and Agency Co Ltd v Dunbar [1910] ArgusLawRp 71; (1910) 16 ALR 363 Argus Law Reports Australia 2 Aug 1910 AustLII flag 342
Re The News Corporation Ltd (1987) 70 ALR 419 Australia circa 1987 LexisNexis AU flag 24
Repatriation Commission v Kohn (1989) 87 ALR 511; 18 ALD 414; 10 AAR 363 Australia circa 1989 LexisNexis AU flag 43
Scott v Cawsey [1907] HCA 80; (1907) 5 CLR 132; 13 ALR 568 High Court of Australia Australia - Commonwealth 13 Sep 1907 AustLII flag 82
Thompson v Goold and Co [1910] AC 409 United Kingdom circa 1910 LexisNexis / Westlaw flag 303
Trevisan v Commissioner of Taxation (1991) 29 FCR 157; (1991) 101 ALR 26; (1991) 21 ATR 1649 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 80

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