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Re Agc (Investments) Ltd v Commissioner of Taxation   flag  9

[1992] FCA 223; (1992) 23 ATR 287
Federal Court of Australia
Australia - Commonwealth
22nd May, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR TR2019/1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Aldi Foods Pty Ltd v Moroccanoil Israel Ltd [2018] FCAFC 93; (2018) 261 FCR 301; (2018) 358 ALR 683; 133 IPR 375 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 140
Ex parte Gore NNO [2013] ZAWCHC 21; 2013 3 SA 382; [2013] 2 All SA 437; (2014) 351 Obiter 150 High Court of South Africa - Western Cape Division South Africa 13 Feb 2013 SAFLII flag 25
Ex parte application of Gore NO (18127/2012) [2013] ZAWCHC 9 High Court of South Africa - Western Cape Division South Africa 13 Feb 2013 SAFLII flag 1
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes? [2011] ATOTD 21 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes? [2011] ATOTD TD2011/21 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2005/23 - Income tax: listed investment companies [2005] ATOTR 23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/23 - Income tax: listed investment companies [2005] ATOTR TR2005/23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag

Legislation Cited

s25
Legislation Name Provision
Insurance Act 1973 (Cth) s25, s30, s46
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
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 flag 129
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 76

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