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Commissioner of Taxation v Northumberland Development Co Pty Ltd   flag 

[1995] FCA 1438
Federal Court of Australia
Australia - Commonwealth
8th August, 1995

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s25
Coal Acquisition Act 1981 (NSW) s3, s5, s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 298
S P Investments Pty Ltd v Commissioner of Taxation (1993) 41 FCR 282; (1993) 112 ALR 443; (1993) 25 ATR 165 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 17
Reuter v FCT (1993) 111 ALR 716; 24 ATR 527 Australia circa 1993 LexisNexis AU flag 33
Minister for Primary Industry and Energy v Davey [1993] FCA 876; (1993) 47 FCR 151; 119 ALR 108 Federal Court of Australia Australia - Commonwealth circa 1993 AustLII flag 58
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
Allied Mills Industries Pty Ltd v Commissioner of Taxation [1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457 Federal Court of Australia Australia - Commonwealth 27 Apr 1989 AustLII flag 52
Hungerfords v Walker [1989] HCA 8; (1989) 171 CLR 125; (1989) 84 ALR 119; (1989) 20 ATR 36; (1989) 63 ALJR 210; [1989] Aust Torts Reports 80-230 High Court of Australia Australia - Commonwealth 9 Feb 1989 AustLII flag 576
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 387
Jefford v Gee [1970] EWCA Civ 8; [1970] 2 QB 130; [1970] 1 All ER 1202; (1970) 2 WLR 702; (1970) 1 Lloyds Rep 107 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Mar 1970 BAILII flag 229
CJ Burland Pty Ltd v Metropolitan Meat Industry Board [1968] HCA 77; (1968) 120 CLR 400; [1969] ALR 259; 43 ALJR 12 High Court of Australia Australia - Commonwealth 6 Dec 1968 AustLII flag 23
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Scott v FCT (1966) 117 CLR 47 Australia - Commonwealth circa 1966 Legal Online / Westlaw flag 2
Allsop (1965) 113 CLR 431 Australia - Commonwealth circa 1965 Legal Online / Westlaw flag 2
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
Downey v Pryor, Woodward & Hunt [1960] HCA 49; (1960) 103 CLR 353; [1961] ALR 310; (1960) 34 ALJR 177; (1960) 6 LGRA 358 High Court of Australia Australia - Commonwealth 9 Aug 1960 AustLII flag 50
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 384
Commissioner of Taxes (NZ) v Marshall (1952) 5 AITR 424 Australia circa 1952 flag 2
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
Commonwealth v Huon Transport Pty Ltd [1945] HCA 5; (1945) 70 CLR 293; [1945] ALR 141 High Court of Australia Australia - Commonwealth 10 May 1945 AustLII flag 25
Lomax v Peter Dixon & Son Ltd (1943) 25 Tax Cas 353 United Kingdom circa 1943 flag 6
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 41
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
Californian Oil Products Ltd (In Liquidation) v FCT [1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10 High Court of Australia Australia - Commonwealth 24 Aug 1934 AustLII flag 41
Federal Wharf Co Ltd v Deputy FCT [1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70 High Court of Australia Australia - Commonwealth 22 Sep 1930 AustLII flag 34
Commissioners of Inland Revenue v Ballantine (1924) 8 Tax Cas 595 United Kingdom circa 1924 flag 10
Sisters of Charity of Rockingham v R [1922] 2 AC 315 United Kingdom circa 1922 LexisNexis / Westlaw flag 30
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400 House of Lords United Kingdom - Scotland circa 1921 flag 64
Bay Co v Thew (1919) 7 Tax Cas 206 United Kingdom circa 1919 flag 4
Pigott and the Great Western Railway Co, In re [1881] UKLawRpCh 125; (1881) 18 Ch D 146 Court of Chancery United Kingdom 2 May 1881 CommonLII flag 19

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