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FCT v Westraders Pty Ltd   flag  5

[1979] FCA 13; 24 ALR 139; (1979) 38 FLR 306; 9 ATR 558
Federal Court of Australia
Australia - Commonwealth
23rd March, 1979

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxation, Commissioner of (Cth) v Mullins [1981] FCA 187; (1981) 38 ALR 685; 56 FLR 256; 12 ATR 523 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 2
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Avoidance - A View from the Dark Side" (2016) 39 Melbourne University Law Review 950 Bloom, David Australia circa 2016 AustLII flag 1
"Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes, The" (1996) 19 University of New South Wales Law Journal 162 Allerdice, Robert C Australia circa 1996 AustLII flag 7
"FCT v Westraders Pty Ltd" (1980) 11 (4) Federal Law Review 422 Eskine, Christopher Australia circa 1980 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s90, s92

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Westraders Pty Ltd v Commissioner of Taxation (Cth) (1977) 17 ALR 232; 8 ATR 43 Australia circa 1977 LexisNexis AU flag 3
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
Ransom v Higgs [1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281 House of Lords United Kingdom 13 Nov 1974 BAILII flag 76
Curran v FCT [1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 46
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd [1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217 High Court of Australia Australia - Commonwealth 5 Jun 1974 AustLII flag 175
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Edwards v Noble [1971] HCA 54; (1971) 125 CLR 296; [1972] ALR 385; (1971) 45 ALJR 682 High Court of Australia Australia - Commonwealth circa 1971 AustLII flag 435
Livingston v Commissioner of Stamp Duties (Qld) [1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 127
John Fairfax & Sons Pty Ltd v FCT (1959) 10 CLR 30 Australia - Commonwealth circa 1959 Legal Online / Westlaw flag 1
Modern Permanent Building and Investment Society (In Liquidation) v FCT [1958] HCA 11; (1958) 98 CLR 187; [1958] ALR 425; 11 ATD 438; 32 ALJR 1 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 18
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 60
Farnsworth v FCT [1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258 High Court of Australia Australia - Commonwealth 4 Aug 1949 AustLII flag 78
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 252
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 122

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