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Australian Tea Tree Oil Research Institute Ltd (In Liq) v FCT   flag  1

[2008] FCA 1653; [2008] ATC 20-066; 74 ATR 812
Federal Court of Australia
Australia - Commonwealth
14th November, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Reynolds Wines Ltd v Commissioner of Taxation [2010] AATA 121; [2010] ATC 10-122 Administrative Appeals Tribunal Australia 16 Feb 2010 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s52, s161
Income Tax Assessment Act 1997 (Cth) s1.1, s1.3, s1.4, s5.5
Taxation Administration Act 1953 (Cth) s14ZZ

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Stratton v Simpson [1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487 High Court of Australia Australia - Commonwealth 12 Nov 1970 AustLII flag 93
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
Royal Australasian College of Surgeons v FCT [1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 72
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
A & S Ruffy Pty Ltd v FCT [1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60 High Court of Australia Australia - Commonwealth 30 Apr 1958 AustLII flag 27
FCT v Word Investments Ltd [2007] FCAFC 171; (2007) 164 FCR 194; (2007) 243 ALR 44; 69 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Nov 2007 AustLII flag 15
Pamas Foundation (Inc) v Commissioner of Taxation [1992] FCA 154; (1992) 35 FCR 117; (1992) 106 ALR 229; (1992) 23 ATR 189 Federal Court of Australia Australia - Commonwealth 9 Apr 1992 AustLII flag 12
Renmark Fruitgrowers Co-operated Ltd v FCT [1969] HCA 56; 121 CLR 501; (1969) 1 ATR 385; 43 ALJR 454 High Court of Australia Australia - Commonwealth 17 Nov 1969 AustLII flag 11
SSAU Nominees Pty Ltd v FCT [1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992 Australia - Victoria 31 Oct 1985 AustLII flag 9
Business & Research Management Ltd (in liq) v FCT [2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 6
Inland Revenue Commissioners v Aberdeen Medico-Chirurgical Society (1931) 16 Tax Cas 237 United Kingdom circa 1931 flag 6
1 KB 611 1 KB 611 United Kingdom circa 2008 LexisNexis / Westlaw flag 6
Capital Club Pty Ltd v Commissioner of State Revenue (2007) 66 ATR 606 Australia circa 2007 Legal Online / Westlaw flag 1
Reynolds Wines Ltd v Commissioner of Taxation [2010] AATA 121; [2010] ATC 10-122 Administrative Appeals Tribunal Australia 16 Feb 2010 AustLII flag

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