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"The Ongoing Saga of the 'Terrible Twins': Observations on Hepples v FCT"   flag 

[1991] RevenueLawJl 6
Cassidy, Julie
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s152, s169
1 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 454
FCT v St Helens Farm (ACT) Pty Ltd [1981] HCA 4; (1981) 146 CLR 336 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 179
Forbes v New South Wales Trotting Club Ltd [1979] HCA 27; 143 CLR 242; 25 ALR 1 High Court of Australia Australia - Commonwealth 30 Sep 1918 AustLII flag 146
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
Ord Forrest Pty Ltd v FCT [1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66 High Court of Australia Australia - Commonwealth 7 Mar 1974 AustLII flag 95
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 Australia - Commonwealth 12 Feb 1992 AustLII flag 62
Anderson v Commissioner of Taxes (Vic) [1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313 High Court of Australia Australia - Commonwealth 31 May 1937 AustLII flag 49
Commissioner of Stamp Duties (NSW) v Yeend [1929] HCA 39; (1929) 43 CLR 235 High Court of Australia Australia - Commonwealth 2 Dec 1929 AustLII flag 42
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA) [1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330 High Court of Australia Australia - Commonwealth 5 Dec 1980 AustLII flag 32
Kirby v Thorn EMI [1988] 2 All ER 947; [1988] 1 WLR 445 United Kingdom circa 1988 LexisNexis flag 19
O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdh~gs) Ltd [1979] Ch 152 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 1
(1974) 48 DLR 613 (1974) 48 DLR 613 circa 1974 1

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