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Franklin's Selfserve Pty Ltd v FCT   flag  59

[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673
High Court of Australia
Australia - Commonwealth
3rd September, 1970

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Zhuo & Ji (No 4) [2025] FedCFamC1F 22 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 23 Jan 2025 AustLII flag
Harris Health Care Pty Ltd (receivers and managers appointed) (in liq) v Hayes [2024] NSWCA 301 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Dec 2024 AustLII flag
Metal Manufactures Pty Ltd v Morton [2023] HCA 1; (2023) 275 CLR 100; (2023) 406 ALR 711 High Court of Australia Australia - Commonwealth 8 Feb 2023 AustLII flag 10
Multiplex (No 3) [2022] FCA 1280; (2022) 410 ALR 531 Federal Court of Australia Australia - Commonwealth 2 Nov 2022 AustLII flag 9
Morton as Liquidator of MJ Woodman Electrical Contractors Pty Ltd v Metal Manufactures Pty Ltd [2021] FCAFC 228; (2021) 402 ALR 387 Federal Court of Australia Australia - Commonwealth 16 Dec 2021 AustLII flag 5
Dura (Australia) Constructions Pty Ltd v Hue Boutique Living Pty Ltd [2014] VSCA 326; (2014) 49 VLR 86; (2014) 49 VR 86; (2014) 292 FLR 114 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Dec 2014 AustLII flag 34
Yara Australia Pty Ltd v Oswal (No 2) [2013] WASCA 187 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 16 Aug 2013 AustLII flag 15
Commonwealth Bank of Australia v Pattison [2012] FCA 1397 Federal Court of Australia Australia - Commonwealth 17 Dec 2012 AustLII flag 1
Saraceni v Mentha (No 2) [2012] WASC 336; (2012) 269 FLR 12 Supreme Court of Western Australia Australia - Western Australia 18 Sep 2012 AustLII flag 12
Commissioner of Taxation of the Commonwealth of Australia v BHP Billiton Ltd [2010] HCATrans 321 High Court of Australia Australia - Commonwealth 8 Dec 2010 AustLII flag
DPP (Cth) v Fysh [2010] QSC 216; (2010) 240 FLR 247; (2010) 78 ACSR 580 Supreme Court of Queensland Australia - Queensland 21 Jun 2010 AustLII flag 2
Commissioner of Taxation v BHP Billiton Finance Ltd [2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169 Federal Court of Australia Australia - Commonwealth 17 Mar 2010 AustLII flag 23
Ashwick (Qld) No 127 Pty Ltd v FCT [2009] FCA 1388; [2009] ATC 20-146 Federal Court of Australia Australia - Commonwealth 26 Nov 2009 AustLII flag 5
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 25
Parker, Re; Strongest Link Pty Ltd (in liq) [2008] FCA 1007; (2008) 169 FCR 559; (2008) 250 ALR 118 Federal Court of Australia Australia - Commonwealth 3 Jul 2008 AustLII flag 4
American Orient Capital Partners Ltd v General Enterprise Management Services Ltd [2007] HKCA 321 Hong Kong Court of Appeal Hong Kong 16 Jul 2007 HKLII flag
[2007] Hkca 322 (16 July 2007) [2007] HKCA 322 Hong Kong Court of Appeal Hong Kong 16 Jul 2007 HKLII flag
[2007] Hkca 323 (16 July 2007) [2007] HKCA 323 Hong Kong Court of Appeal Hong Kong 16 Jul 2007 HKLII flag
[2007] Hkca 324 (16 July 2007) [2007] HKCA 324 Hong Kong Court of Appeal Hong Kong 16 Jul 2007 HKLII flag
[2007] Hkca 326 (16 July 2007) [2007] HKCA 326 Hong Kong Court of Appeal Hong Kong 16 Jul 2007 HKLII flag
[2007] Hkca 327 (16 July 2007) [2007] HKCA 327 Hong Kong Court of Appeal Hong Kong 16 Jul 2007 HKLII flag
Southern Wine Corporation Pty Ltd (in liq) v Perera [2006] WASCA 275; (2006) 33 WAR 174; (2006) 206 FLR 354; (2006) 61 ACSR 40; (2006) 24 ACLC 1633 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 19 Dec 2006 AustLII flag 6
[2006] Hkcfi 562 (5 June 2006) [2006] HKCFI 562 Hong Kong Court of First Instance Hong Kong 5 Jun 2006 HKLII flag
[2006] Hkcfi 564 (5 June 2006) [2006] HKCFI 564 Hong Kong Court of First Instance Hong Kong 5 Jun 2006 HKLII flag
[2006] Hkcfi 563 (5 June 2006) [2006] HKCFI 563 Hong Kong Court of First Instance Hong Kong 5 Jun 2006 HKLII flag
[2006] Hkcfi 555 (5 June 2006) [2006] HKCFI 555 Hong Kong Court of First Instance Hong Kong 5 Jun 2006 HKLII flag
[2006] Hkcfi 557 (5 June 2006) [2006] HKCFI 557 Hong Kong Court of First Instance Hong Kong 5 Jun 2006 HKLII flag
[2006] Hkcfi 558 (5 June 2006) [2006] HKCFI 558 Hong Kong Court of First Instance Hong Kong 5 Jun 2006 HKLII flag
[2006] Hkcfi 560 (5 June 2006) [2006] HKCFI 560 Hong Kong Court of First Instance Hong Kong 5 Jun 2006 HKLII flag
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 121
Commissioner of Taxation v Linter Textiles Australia Ltd (Inliquidation) [2004] HCATrans 255 High Court of Australia Australia - Commonwealth 3 Aug 2004 AustLII flag 1
Timms v Commonwealth Bank of Australia [2004] NSWSC 76 Supreme Court of New South Wales Australia - New South Wales 24 Feb 2004 AustLII flag 13
Commissioner of Taxation v Linter Textiles Australia Ltd (in liq) [2003] FCAFC 63; (2003) 129 FCR 42; 52 ATR 502; 21 ACLC 816 Federal Court of Australia Australia - Commonwealth 14 Apr 2003 AustLII flag 4
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation [2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520 Federal Court of Australia Australia - Commonwealth 20 Dec 2002 AustLII flag 17
Linter Textiles [2002] FCA 1089; (2002) 20 ACLC 1708; 50 ATR 548 Federal Court of Australia Australia - Commonwealth 6 Sep 2002 AustLII flag 2
TR 2001/9 - Income tax: agency development loans [2001] ATOTR TR2001/9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/9 - Income tax: agency development loans [2001] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Amann Aviation Pty Ltd v Continental Venture Capital Ltd [1999] NSWSC 1212; 18 ACLC 277 Supreme Court of New South Wales Australia - New South Wales 10 Dec 1999 AustLII flag 7
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 34
NT90/301-302 and Commissioner of Taxation [1995] AATA 184 Administrative Appeals Tribunal Australia 6 Jul 1995 AustLII flag
Re Taxation Appeals [1994] AATA 4; 27 ATR 1215 Administrative Appeals Tribunal Australia 14 Jan 1994 AustLII flag
Challenge Bank Ltd v Mailman [1993] NSWCA 54; (1993) 17 BPR 33,679 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 May 1993 AustLII flag 4
TR 92/18 - Income tax: bad debts [1992] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/18 - Income tax: bad debts [1992] ATOTR TR92/18 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation [1990] FCA 254 Federal Court of Australia Australia - Commonwealth 20 Jul 1990 AustLII flag
Re Robert J Bunting v Commissioner of Taxation [1989] FCA 457; 90 ALR 427/20 Federal Court of Australia Australia - Commonwealth 9 Nov 1989 AustLII flag
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag 31
FCT v Cooper Brookes (Wollongong) Pty Ltd [1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128 Federal Court of Australia Australia - Commonwealth 15 Aug 1979 AustLII flag 18
FCT v St Hubert's Island Pty Ltd (In Liq) [1978] HCA 10 High Court of Australia Australia - Commonwealth 18 Apr 1978 AustLII flag 7
FCT v Students World (Aust) Pty Ltd [1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298 High Court of Australia Australia - Commonwealth 22 Feb 1978 AustLII flag 30
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes [1973] PGLawRp 388 Papua New Guinea 24 Mar 1972 PacLII flag
FCT v Brian Hatch Timber Co (Sales) Pty Ltd [1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287 High Court of Australia Australia - Commonwealth 7 Jan 1972 AustLII flag 92
G E Crane Pty Ltd v FCT [1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15 High Court of Australia Australia - Commonwealth 17 Dec 1971 AustLII flag 29
FCT v Casuarina Pty Ltd [1971] HCA 78; (1971) 127 CLR 62 High Court of Australia Australia - Commonwealth 23 Apr 1971 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Intersection of Companies and Trusts" (2020) 43 Melbourne University Law Review 1128 Allsop, James Australia circa 2020 AustLII flag 1
"The Interaction between Admiralty and Insolvency law" (2009) 23 Australian and New Zealand Maritime Law Journal 30 Sarah Catherine Derrington Australia circa 2009 AustLII flag 1
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective" (1990) 6 Queensland University of Technology Law Journal 13 Alexander, Howard L Australia - Queensland circa 1990 AustLII flag

Legislation Cited

Legislation Name Provision
Companies Act, 1961 (NSW)
Money-lenders and Infants Loans Act, 1941 (NSW) s227, s230, s233, s244, s247

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hooker-Rex Pty Ltd v FCT [1970] HCA 23; (1970) 123 CLR 71; 1 ATR 641; 44 ALJR 276 High Court of Australia Australia - Commonwealth 30 Jul 1970 AustLII flag 7
Point v FCT [1970] HCA 7; 119 CLR 453; 44 ALJR 121; 1 ATR 577 High Court of Australia Australia - Commonwealth 18 Mar 1970 AustLII flag 20
Ellers Motor Sales Pty Ltd v FCT [1969] HCA 60; 121 CLR 665; (1969) 44 ALJR 1; 1 ATR 560 High Court of Australia Australia - Commonwealth 8 Dec 1969 AustLII flag 11
Pritchard v M H Builders (Wilmslow) Ltd (1969) 2 All ER 670; [1969] 1 WLR 409 United Kingdom circa 1969 LexisNexis flag 6
312 British Tax Review 1967 312 British Tax Review 1967 British Tax Review United Kingdom circa 1967 Westlaw flag 1
Peate v FCT (1964) 111 CLR 443; [1967] AC 308; 116 CLR 38 Australia - Commonwealth circa 1967 Legal Online / Westlaw flag 73
Elmiger v Commissioner of Inland Revenue [1966] NZLR 683 New Zealand circa 1966 LexisNexis flag 20
Rudewa Estates Ltd v Stamp Duties Commissioner [1966] EA 576 circa 1966 1
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 93
Commissioner of Stamp Duties (Qld) v Livingston [1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963 Privy Council United Kingdom circa 1964 BAILII flag 277
IR Commissioners v Olive Mill Ltd (In Liq) [1963] 2 All ER 130; [1963] 1 WLR 712 United Kingdom circa 1963 LexisNexis flag 6
79 British Tax Review 1963 79 British Tax Review 1963 British Tax Review United Kingdom circa 1963 Westlaw flag 1
Hancock v FCT [1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228 High Court of Australia Australia - Commonwealth 8 Aug 1961 AustLII flag 54
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 119
Dalgety Downs Pastoral Co Pty Ltd v FCT [1952] HCA 54; (1952) 86 CLR 335; [1952] ALR 946; (1952) 10 ATD 55; 5 AITR 386 High Court of Australia Australia - Commonwealth 27 Oct 1952 AustLII flag 33
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353; [1949] ALR 792; 4 AITR 195; 9 ATD 5; 78 CR 353; 23 ALJR 322 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 597
In re Farrow's Bank Ltd [1921] 2 Ch 164 Court of Chancery United Kingdom circa 1921 LexisNexis / Westlaw flag 13
In re Oriental Inland Steam Co [1874] UKLawRpCh 80; (1874) 9 LRCh App 557 United Kingdom 1 Jul 1874 CommonLII flag 48

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