Layala Enterprises Pty Ltd (In Liquidation) v Commissioner of Taxation of the Commonwealth of Australia

[1998] FCA 1075

Federal Court of Australia

Australia - Commonwealth

3rd September, 1998

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)	s13
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act 1974 (Cth)
Trade Practices Act 1974 (Cth)	s8
Regulations (Cth)
Federal Court Rules (Cth)
1974 Act (NSW)	s2, s3, s6, s7
Supreme Court Act 1986 (Vic)	s5
Pay-roll Tax Act 1971 (WA)
Pay-roll Tax Assessment Act 1971 (WA)	s3, s6, s7, s8, s12, s13, s17, s18

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation	(1996) 72 FCR 175; (1997) 141 ALR 713; (1996) 72 FLR 175; 34 ATR 491	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	34
Warner Music Australia Pty Ltd v Commissioner of Taxation	(1996) 70 FCR 197; (1996) 34 ATR 171	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	16
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	87
Smith v R	[1994] HCA 60; (1994) 181 CLR 338; (1994) 125 ALR 385; (1994) 69 ALJR 24; 76 A Crim R 32	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	121
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII	180
Woolcombers (WA) Pty Ltd v Commissioner of Taxation (Cth)	(1993) 114 ALR 647; 25 ATR 487		Australia	circa 1993	LexisNexis AU	5
Australian Telecommunications Corporation Ltd v Commissioner for Land Tax (Qld)	(1993) 23 ATR 282		Australia	circa 1993	Legal Online / Westlaw	1
Commissioner of State Taxation (WA) v Pollock	(1993) 11 WAR 64; (1993) 12 ACSR 217; (1994) 12 ACLC 28; 27 ATR 108		Australia - Western Australia	circa 1993	LexisNexis AU	36
Concrete Constructions (NSW) Pty Ltd v Nelson	[1990] HCA 17; (1990) 169 CLR 594; (1990) 92 ALR 193; 17 IPR 39; (1990) 64 ALJR 293; [1990] Aust Torts Reports 81-020; [1990] ATPR 41-022; [1990] ASC 55-970	High Court of Australia	Australia - Commonwealth	3 May 1990	AustLII	663
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	452
Cordoba Cellars Pty Ltd v Commissioner of Taxation	(1986) 13 FCR 298; 64 ALR 257; 17 ATR 351	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw	2
Nomad Industries of Australia Pty Ltd v Commissioner of Taxation (Cth)	51 ALR 95; 77 FLR 244; [1983] 2 NSWLR 56; 5 ALD 391; 14 ATR 486		Australia - New South Wales	circa 1983	LexisNexis AU	12
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW)	(1982) 13 ATR 290		Australia	circa 1982	Legal Online / Westlaw	9
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII	155
Refrigerated Express Lines (A/Asia) Pty Ltd v Australian Meat and Live-stock Corporation	[1980] FCA 38; 44 FLR 455; (1980) 29 ALR 333	Federal Court of Australia	Australia - Commonwealth	17 Apr 1980	AustLII	175
Murdoch v Commissioner of Pay-roll Tax (Vic)	(1980) 143 CLR 629; (1980) 31 ALR 637		Australia - Commonwealth	circa 1980	Legal Online / Westlaw	36
Neal v Secretary, Department of Transport	[1980] FCA 45; (1980) 29 ALR 350; (1980) 3 ALD 97; 45 ALT 41	Federal Court of Australia	Australia - Commonwealth	circa 1980	AustLII	90
Hornsby Building Information Centre Pty Ltd v Sydney Building Information Centre Ltd	[1978] HCA 11; (1978) 140 CLR 216; (1978) 18 ALR 639; [1978] ATPR 40-067; (1978) 52 ALJR 392; (1978) 3 TPC 244; [1978] ASC 55-010; (1978) 1B IPR 818; 18 A Crim R 639	High Court of Australia	Australia - Commonwealth	19 Apr 1978	AustLII	702
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw	37
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)	(1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435		Australia	circa 1977	Legal Online / Westlaw	39
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII	52
Tooth & Co Ltd v Newcastle Developments Ltd	[1966] HCA 57; (1966) 116 CLR 167; 40 ALJR 235	High Court of Australia	Australia - Commonwealth	circa 1966	AustLII	23
Deputy Commissioner of Taxation v Hankin	[1959] HCA 2; (1959) 100 CLR 566; [1959] ALR 258; 11 ATD 503; 32 ALJR 365	High Court of Australia	Australia - Commonwealth	26 Feb 1959	AustLII	24
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
George v FCT	[1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII	194
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII	45
Silk Bros Pty Ltd v State Electricity Commission (Vic)	[1943] HCA 2; (1943) 67 CLR 1; [1943] ALR 142	High Court of Australia	Australia - Commonwealth	circa 1943	AustLII	121
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII	199
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII	148
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII	87
Herald & Weekly Times Ltd v FCT	(1932) 48 CLR 115		Australia - Commonwealth	circa 1932	Legal Online / Westlaw	1
W H Cockerline and Co v Commissioners of Inland Revenue	(1930) 47 TLR 13		United Kingdom	circa 1930	LexisNexis	2
H Ford & Co Ltd v The Commissioners of Inland Revenue	(1926) 12 Tax Cas 997		United Kingdom	circa 1926		3
Whitney v IRC	[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10		United Kingdom	circa 1926	LexisNexis / Westlaw	104
Australian Overseas Telecommunications Corporation Ltd v Commissioner for Land Tax (QLD)	25 ATR 282		Australia	circa 1978	Legal Online / Westlaw	2
Stovkis v Commissioner of Taxation (Cth)	1 ATD 9		Australia	circa 1978		3

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