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Liftronic Pty Ltd v Commissioner of Taxation   flag 

[1996] FCA 1474
Federal Court of Australia
Australia - Commonwealth
15th May, 1996

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Rules (Qld)
Motor Accidents Act 1973 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
RAIA Insurance Brokers Ltd v FAI General Insurance Co Ltd [1993] FCA 92; (1993) 41 FCR 164; 112 ALR 511; [1993] ATPR 41-225 Federal Court of Australia Australia - Commonwealth 12 Mar 1993 AustLII flag 84
Ltd v RAIA Insurance Brokers Ltd (1992) 108 ALR 479 Australia circa 1992 LexisNexis AU flag 36
Commonwealth v Amann Aviation Pty Ltd [1991] HCA 54; (1991) 174 CLR 64; (1991) 104 ALR 1; (1991) 66 ALJR 123; [1992] Aust Contract Reports 90-007 High Court of Australia Australia - Commonwealth 12 Dec 1991 AustLII flag 1436
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
Flamingo Park Pty Ltd v Dolly Dolly Creation Pty Ltd (1986) 65 ALR 500; (1986) 6 IPR 431; [1986] ATPR 40-675 Australia circa 1986 LexisNexis AU flag 49
FCT v Slaven (1984) 1 FCR 11; (1984) 52 ALR 81; (1984) 15 ATR 242; (1984) 3 ANZ Insurance Cases 60-549 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 69
Air Express Ltd v Ansett Transport Industries (Operations) Pty Ltd [1981] HCA 75; (1981) 146 CLR 249; 26 ALR 427; 53 ALJR 766 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 217
Cullen v Trappell [1980] HCA 10; (1980) 146 CLR 1; 29 ALR 1; (1980) 54 ALJR 295; 10 ATR 772; (1980) 1 ANZ Insurance Cases 60-042 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 232
Atlas Tiles Ltd v Briers [1978] HCA 37; (1978) 144 CLR 202; (1978) 21 ALR 129; (1978) 52 ALJR 707; (1978) 9 ATR 142 High Court of Australia Australia - Commonwealth 14 Dec 1978 AustLII flag 109
Lonie v Perugini (1977) 18 SASR 201; 7 ATR 674 Supreme Court of South Australia Australia - South Australia circa 1977 Legal Online / Westlaw flag 9
GKN Centrax Gears Ltd v Matbro Ltd [1976] 2 Lloyds Rep 555 United Kingdom circa 1976 Westlaw flag 7
Czarnikow v Koufos (1967) 2 Lloyds Rep 457; (1969) 1 AC 350 United Kingdom circa 1969 Westlaw flag 1
London and Thames Haven Oil Wharves Ltd v Attwooll [1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 35
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
Parsons v BNM Laboratories Ltd [1964] 1 QB 95; [1963] 2 All ER 658; [1963] 2 WLR 1273 United Kingdom circa 1964 LexisNexis / Westlaw flag 22
Groves v United Pacific Transport Pty Ltd and Thompson [1962] Qd R 62 Australia - Queensland circa 1962 LexisNexis AU flag 1
Bristow v Moffatt-Virtue (Qld) Pty Ltd [1962] Qd R 377 Australia - Queensland circa 1962 LexisNexis AU flag 3
Graham v Baker [1961] HCA 48; (1961) 106 CLR 340; [1962] ALR 331; 35 ALJR 174; (1961) 106 CR 340 High Court of Australia Australia - Commonwealth 11 Aug 1961 AustLII flag 603
Paff v Speed [1961] HCA 14; (1961) 105 CLR 549; [1961] ALR 614; 35 ALJR 17 High Court of Australia Australia - Commonwealth 6 Apr 1961 AustLII flag 135
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
Williamson v Commissioner for Railways (1959) 76 WN (NSW) 648; 60 SR (NSW) 252 Australia - New South Wales circa 1959 flag 7
Robert v Collier's Bulk Liquid Transport Pty Ltd [1959] VicRp 48; [1959] VR 280; [1959] ALR 684; (1959) 7 AITR 493 Australia - Victoria 20 Jun 1957 AustLII flag 17
British Transport Commission v Gourley [1955] UKHL 4; [1956] AC 185; [1955] 3 All ER 796; (1956) 2 WLR 41 House of Lords United Kingdom 8 Dec 1955 BAILII flag 336
Box v Commissioner of Taxation [1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71 High Court of Australia Australia - Commonwealth 17 Nov 1952 AustLII flag 48
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
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
Burmah Steam Ship Co v Commissioners of Inland Revenue (1930) 16 Tax Cas 67; [1931] SC 156 United Kingdom - Scotland circa 1931 flag 29
Herbert Clayton and Jack Waller Ltd v Oliver [1930] AC 209 United Kingdom circa 1930 LexisNexis / Westlaw flag 37
Marbe v George Edwardes (Daly's Theatre) Ltd [1928] 1 KB 269 United Kingdom circa 1928 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
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272
British Columbia Saw Mill Co v Nettleship [1868] UKLawRpCP 51; LR 3 CP 499 Court of Common Pleas United Kingdom 2 Jun 1868 CommonLII flag 34
Hadley v Baxendale 9 Exch 341; (1854) 2 WR 302; 23 LJEx 179; (1854) 23 LTOS 69 Court of Exchequer United Kingdom circa 1921 flag 1336

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