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"A Loan by Any Other Name Would Smell So Sweet"   flag 

[2008] RevenueLawJl 3
Tretola, John
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Bill 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Slade Bloodstock v Commissioner of Taxation [2007] FCAFC 173 Federal Court of Australia Australia - Commonwealth 23 Nov 2007 AustLII flag 3
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 116
Commissioner of Taxation v Scully (2000) 42 ATR 718 Australia circa 2000 Legal Online / Westlaw flag 1
Environment Agency v Empress Car Co (Abertillery) Ltd [1998] UKHL 5; [1999] 2 AC 22; [1998] 1 All ER 481; [1998] 2 WLR 350 House of Lords United Kingdom 5 Feb 1998 BAILII flag 229
FCT v Rowe [1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392 Federal Court of Australia Australia - Commonwealth 20 Oct 1995 AustLII flag 116
Commissioner of Taxation v Holmes (1995) 58 FCR 151; 138 ALR 59; (1995) 31 ATR 71 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 11
Technical Products Pty Ltd v State Government Insurance Office (Qld) [1989] HCA 24; (1989) 167 CLR 45; 85 ALR 173; (1989) 63 ALJR 392; (1989) 8 MVR 385; [1989] Aust Torts Reports 80-245; (1989) 5 ANZ Insurance Cases 60-914 High Court of Australia Australia - Commonwealth 2 May 1989 AustLII flag 213
State Government Insurance Office v Rees [1979] HCA 52; (1979) 144 CLR 549; 26 ALR 341; (1979) 53 ALJR 752; 4 ACLR 559 High Court of Australia Australia - Commonwealth 12 Oct 1979 AustLII flag 97
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
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 385
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Chalmers v The Commonwealth of Australia [1946] HCA 37; (1946) 73 CLR 19; [1946] ALR 442 High Court of Australia Australia - Commonwealth 14 Oct 1946 AustLII flag 24
FCT v Slade Bloodstock Pty Ltd 65 ATR 832 Australia circa 1989 Legal Online / Westlaw flag 2
64 Atr 1058 64 ATR 1058 Australia circa 1989 Legal Online / Westlaw flag 1

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