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Commissioner of Taxation v Linter Textiles Australia Ltd   flag  121

[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
26th April, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Naaman v Jaken Properties Australia Pty Ltd [2025] HCA 1 High Court of Australia Australia - Commonwealth 5 Feb 2025 AustLII flag 4
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
APlus Capital Pty Ltd v Kontomichalos [2024] VSC 546 Supreme Court of Victoria Australia - Victoria 6 Sep 2024 AustLII flag
Merristock Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 535 Victorian Civil and Administrative Tribunal Australia - Victoria 6 Jun 2024 AustLII flag 2
CIB20 v Minister for Immigration, Citizenship and Multicultural Affairs [2023] FedCFamC2G 470 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 8 Jun 2023 AustLII flag
Emerald & Emerald [2023] FedCFamC1F 183 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 27 Mar 2023 AustLII flag 2
Vanta Pty Ltd v Mantovani [2023] VSCA 53; (2023) 72 VR 19 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Mar 2023 AustLII flag 12
Cooper v Pinney [2023] NZCA 62; [2023] 2 NZLR 455 Court of Appeal of New Zealand New Zealand 13 Mar 2023 NZLII flag 4
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
Bosanac v Commissioner of Taxation [2022] HCA 34; (2022) 275 CLR 37; (2022) 405 ALR 424; (2022) 96 ALJR 976; (2022) 65 Fam LR 508; (2022) 115 ATR 35 High Court of Australia Australia - Commonwealth 12 Oct 2022 AustLII flag 61
Bti 2014 LLC v Sequana SA [2022] UKSC 25; [2023] 2 All ER 303; [2022] 3 WLR 709; [2023] BCC 32 United Kingdom Supreme Court United Kingdom 5 Oct 2022 BAILII flag 27
Commissioner of Taxation v Carter [2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325 High Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag 15
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
Authority [2021] VSCA 294; (2021) 64 VR 523 Supreme Court of Victoria - Court of Appeal Australia - Victoria 28 Oct 2021 AustLII flag 2
Ali Kemar El Din v Veszpremi (Building and Property) [2021] VCAT 898 Victorian Civil and Administrative Tribunal Australia - Victoria 10 Aug 2021 AustLII flag
Bulow & Bulow (No 3) [2021] FCCA 314 Federal Circuit Court of Australia Australia 15 Mar 2021 AustLII flag 3
Seeley International Pty Ltd v Millennium Electronics Pty Ltd (in liq) (No 2) [2020] SASC 211 Supreme Court of South Australia Australia - South Australia 30 Oct 2020 AustLII flag 4
EPA v Australian Sawmilling Co Pty Ltd (in liq) [2020] VSC 550 Supreme Court of Victoria Australia - Victoria 2 Sep 2020 AustLII flag 6
Quin v Bitcon [2020] FCA 1065 Federal Court of Australia Australia - Commonwealth 28 Jul 2020 AustLII flag
Commissioner of State Revenue v Rojoda Pty Ltd [2020] HCA 7; (2020) 268 CLR 281; (2020) 376 ALR 378; 94 ALJR 423 High Court of Australia Australia - Commonwealth 18 Mar 2020 AustLII flag 21
Carter Holt Harvey Woodproducts Australia Pty Ltd v Commonwealth [2019] HCA 20; (2019) 268 CLR 524; (2019) 368 ALR 390; 93 ALJR 807 High Court of Australia Australia - Commonwealth 19 Jun 2019 AustLII flag 211
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Chaarani v DPP (Cth) [2018] VSCA 299 Supreme Court of Victoria - Court of Appeal Australia - Victoria 14 Nov 2018 AustLII flag 13
Commissioner of State Revenue (Vic) v Danvest Pty Ltd [2017] VSCA 382; (2017) 55 VR 190; [2017] ATC 20-642 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2017 AustLII flag 7
Anderson v City of Stonnington [2017] VSCA 229; (2017) 227 LGERA 176 Supreme Court of Victoria - Court of Appeal Australia - Victoria 1 Sep 2017 AustLII flag 15
St George Bank v Meredith; Ghabrial v Meredith [2017] NSWSC 961 Supreme Court of New South Wales Australia - New South Wales 20 Jul 2017 AustLII flag 5
Manthey Redmond (Aust) Pty Ltd (In Liq) v Manthey [2017] QSC 145; (2017) 121 ACSR 389 Supreme Court of Queensland Australia - Queensland 6 Jul 2017 AustLII flag 4
Ridout v Rich [2017] QDC 129 District Court of Queensland Australia - Queensland 17 May 2017 AustLII flag 2
Danvest Pty Ltd v Commissioner of State Revenue [2017] VSC 125 Supreme Court of Victoria Australia - Victoria 31 Mar 2017 AustLII flag 2
Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287 Federal Court of Australia Australia - Commonwealth 22 Mar 2017 AustLII flag 3
Palmer v Ayres [2017] HCA 5; (2017) 259 CLR 478; (2017) 341 ALR 18; (2017) 118 ACSR 380; 12 BFRA 425; (2017) 91 ALJR 325 High Court of Australia Australia - Commonwealth 8 Feb 2017 AustLII flag 131
TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test [2017] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test [2017] ATOTR TR2017/3 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Bell Group NV (in liq) v Western Australia [2016] HCA 21; (2016) 260 CLR 500; (2016) 331 ALR 408; (2016) 90 ALJR 655 High Court of Australia Australia - Commonwealth 16 May 2016 AustLII flag 44
Commissioner of Taxation v ElecNet (Aust) Pty Ltd (Trustee) [2015] FCAFC 178; (2015) 239 FCR 359; (2015) 329 ALR 310 Federal Court of Australia Australia - Commonwealth 14 Dec 2015 AustLII flag 5
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
ElecNet (Aust) Pty Ltd (Trustee) v Commissioner of Taxation [2015] FCA 456 Federal Court of Australia Australia - Commonwealth 13 May 2015 AustLII flag 2
Eliana Constructions & Developing Group v Sidrak [2014] VSC 418 Supreme Court of Victoria Australia - Victoria 3 Sep 2014 AustLII flag
Simonson Properties Pty Ltd v Hardy [2014] NSWSC 229 Supreme Court of New South Wales Australia - New South Wales 14 Mar 2014 AustLII flag 7
Austino Wentworthville Pty Ltd v Metroland Australia Ltd [2013] NSWCA 59; (2013) 93 ACSR 297 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Mar 2013 AustLII flag 10
Saraceni v Jones [2012] WASCA 59; (2012) 42 WAR 518; (2012) 259 FLR 398; (2012) 287 ALR 551; (2012) 94 ACSR 103 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Mar 2013 AustLII flag 20
Wallis Nominees (Computing) Pty Ltd v Pickett [2013] VSCA 24; (2013) 45 VR 657; (2012) 219 IR 244 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Feb 2013 AustLII flag 42
Fowler v Commissioner of Taxation [2012] FCA 1040; [2012] ATC 20-351 Federal Court of Australia Australia - Commonwealth 21 Sep 2012 AustLII flag 7
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
Westpac Banking Corporation v Bell Group Ltd (in liq) (No 3) [2012] WASCA 157; (2012) 44 WAR 1; (2012) 270 FLR 1; (2012) 89 ACSR 1 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Aug 2012 AustLII flag 215
Commissioner of Taxation v McWilliam [2012] FCAFC 105; (2012) 204 FCR 478; (2012) 89 ATR 845; [2012] ATC 20-339 Federal Court of Australia Australia - Commonwealth 8 Aug 2012 AustLII flag 5
Morris v Commissioner of State Revenue (Taxation) [2012] VCAT 217 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Feb 2012 AustLII flag
Anderson v McPherson (No 2) [2012] WASC 19 Supreme Court of Western Australia Australia - Western Australia 25 Jan 2012 AustLII flag 50
Owners of Strata Plan 5290 v CGS & Co Pty Ltd [2011] NSWCA 168; (2011) 251 FLR 425; (2011) 281 ALR 575; (2011) 81 NSWLR 285; (2011) 84 ACSR 676 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Jun 2011 AustLII flag 25
Kukolovski v Georges [2011] NSWSC 359 Supreme Court of New South Wales Australia - New South Wales 3 May 2011 AustLII flag 14
Shell Co of Australia Ltd v Commissioner of State Revenue [2011] VSC 147 Supreme Court of Victoria Australia - Victoria 14 Apr 2011 AustLII flag 1
Saraceni v Mentha [2011] WASC 94 Supreme Court of Western Australia Australia - Western Australia 14 Apr 2011 AustLII flag 6
Australian Securities and Investments Commission v Sigalla (No 4) [2011] NSWSC 62; (2011) 80 NSWLR 113 Supreme Court of New South Wales Australia - New South Wales 18 Feb 2011 AustLII flag 54
Cook, Re; Italiano Family Fruit Co Pty Ltd (in liq) [2010] FCA 1355; (2010) 190 FCR 474; (2010) 276 ALR 349; (2010) 80 ACSR 680 Federal Court of Australia Australia - Commonwealth 6 Dec 2010 AustLII flag 31
Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137; (2010) 190 FCR 150 Federal Court of Australia Australia - Commonwealth 30 Nov 2010 AustLII flag 11
Pine Forests of Australia (Canberra) Pty Ltd [2010] NSWSC 1296 Supreme Court of New South Wales Australia - New South Wales 9 Nov 2010 AustLII flag
Re Pine Forests of Australia (Canberra) Pty Ltd [2010] NSWSC 1127 Supreme Court of New South Wales Australia - New South Wales 1 Oct 2010 AustLII flag 20
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd [2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212 Federal Court of Australia Australia - Commonwealth 17 Sep 2010 AustLII flag 25
Lord v Rankine [2010] FMCA 668 Federal Magistrates Court of Australia Australia 3 Sep 2010 AustLII flag 11
Commissioner of State Revenue (Vic) v Landrow Properties Pty Ltd [2010] VSCA 197; (2010) 79 ATR 800; [2010] ATC 20-200 Supreme Court of Victoria - Court of Appeal Australia - Victoria 6 Aug 2010 AustLII flag 34
Ariff v Fong [2010] NSWSC 696; (2010) 240 FLR 300; (2010) 79 ACSR 71; (2010) 79 NSWLR 392 Supreme Court of New South Wales Australia - New South Wales 30 Jun 2010 AustLII flag 6
Minister for Disability Services v People With a Disability Inc (CSD) [2010] NSWADTAP 44 Administrative Decisions Tribunal Australia - New South Wales 18 Jun 2010 AustLII flag 12
Espasia Pty Ltd, Re; Farm By Nature Pty Ltd [2009] FCA 1559; (2009) 181 FCR 555; (2009) 262 ALR 639; (2009) 76 ACSR 354 Federal Court of Australia Australia - Commonwealth 22 Dec 2009 AustLII flag 1
TAB Ltd v Racing Victoria Ltd [2009] VSC 338 Supreme Court of Victoria Australia - Victoria 13 Aug 2009 AustLII flag 7
Johnson v Hancock [2009] NSWSC 685; 73 ACSR 78 Supreme Court of New South Wales Australia - New South Wales 23 Jul 2009 AustLII flag 1
Commissioner for Revenue (ACT) v Slaven [2009] FCA 744; (2009) 178 FCR 334 Federal Court of Australia Australia - Commonwealth 10 Jul 2009 AustLII flag 15
Re Jick Holdings Pty Ltd (in liq) [2009] NSWSC 574; (2009) 234 FLR 22; (2009) 72 ACSR 387; 27 ACLC 888; 3 BFRA 753 Supreme Court of New South Wales Australia - New South Wales 19 Jun 2009 AustLII flag 14
Silva Care Australia Pty Ltd, Gunadam Pty Ltd & Sirichandra Pty Ltd v Body Corporate for Indigo Blue Beachside Residences CTS 30961 [2009] QCCTBCCM 23 Queensland Commercial and Consumer Tribunal Australia - Queensland 17 Jun 2009 AustLII flag 9
Central Pacific Holdings Pty Ltd v Victoria [2009] VSC 230 Supreme Court of Victoria Australia - Victoria 11 Jun 2009 AustLII flag 1
Friend v Brooker [2009] HCA 21; (2009) 239 CLR 129; (2009) 255 ALR 601; (2009) 83 ALJR 724; (2009) 72 ACSR 1; 27 ACLC 781 High Court of Australia Australia - Commonwealth 28 May 2009 AustLII flag 173
Australia Pty Ltd v Telstra Corporation Ltd [2009] VSC 203 Supreme Court of Victoria Australia - Victoria 27 May 2009 AustLII flag
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
Ilhan v Cvitanovic [2009] NSWSC 160; (2009) 73 NSWLR 644; (2009) 69 ACSR 702; 27 ACLC 132; 3 BFRA 466 Supreme Court of New South Wales Australia - New South Wales 18 Mar 2009 AustLII flag 8
Attorney-General (Cth) v Alinta Ltd [2008] HCA 2; (2008) 233 CLR 542; (2008) 222 FLR 375; (2008) 242 ALR 1; (2008) 82 ALJR 382; (2008) 64 ACSR 507; (2008) 70 ATR 741; 49 AAR 320; [2008] ATC 20-078; 26 ACLC 1 High Court of Australia Australia - Commonwealth 12 Dec 2008 AustLII flag 139
Bell Group Ltd (in liq) v Westpac Banking Corporation (No 9) [2008] WASC 239; (2008) 39 WAR 1; (2008) 225 FLR 1; (2008) 70 ACSR 1; (2008) 70 ASCR 1 Supreme Court of Western Australia Australia - Western Australia 28 Oct 2008 AustLII flag 525
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
Criminale v TRN Security Services Pty Ltd (In Liq) [2008] NSWSC 562 Supreme Court of New South Wales Australia - New South Wales 11 Jun 2008 AustLII flag 2
Legal Services Commissioner v Dempsey [2008] QCA 122; [2008] 2 Qd R 272 Supreme Court of Queensland - Court of Appeal Australia - Queensland 23 May 2008 AustLII flag 2
Commissioner of State Revenue v Serana Pty Ltd [2008] WASCA 82; (2008) 36 WAR 251; [2008] ATC 20-017; (2008) 72 ATR 24 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Apr 2008 AustLII flag 10
TD 2008/24 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a Co (not being a Part X Australian resident) to an Australian resident Co which receives it in its capacity as a partner in a partnership? [2008] ATOTD TD2008/24 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/25 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a Co (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident Co beneficiary? [2008] ATOTD 25 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/25 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a Co (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident Co beneficiary? [2008] ATOTD TD2008/25 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/24 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a Co (not being a Part X Australian resident) to an Australian resident Co which receives it in its capacity as a partner in a partnership? [2008] ATOTD 24 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue [2007] VSC 451; (2007) 19 VR 111 Supreme Court of Victoria Australia - Victoria 20 Nov 2007 AustLII flag 11
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 326 (16 July 2007) [2007] HKCA 326 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 323 (16 July 2007) [2007] HKCA 323 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 327 (16 July 2007) [2007] HKCA 327 Hong Kong Court of Appeal Hong Kong 16 Jul 2007 HKLII flag
Lygon Nominees Pty Ltd v Commissioner of State Revenue [2007] VSCA 140; (2007) 23 VR 474; 66 ATR 736 Supreme Court of Victoria - Court of Appeal Australia - Victoria 3 Jul 2007 AustLII flag 21
DPP v Phan Thi Le [2007] VSCA 18; (2007) 15 VR 352; (2007) 169 A Crim R 177 Supreme Court of Victoria - Court of Appeal Australia - Victoria 15 Feb 2007 AustLII flag 31
Keycorp Ltd v Commissioner of Taxation [2007] FCA 41 Federal Court of Australia Australia - Commonwealth 7 Feb 2007 AustLII flag 1
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
Peldan v Anderson [2006] HCA 48; 227 CLR 471; 229 ALR 432; (2006) 80 ALJR 1588 High Court of Australia Australia - Commonwealth 4 Oct 2006 AustLII flag 56
Perera v Reilly [2006] WASC 200 Supreme Court of Western Australia Australia - Western Australia 7 Sep 2006 AustLII flag 1
Central Bayside General Practice Association Ltd v Commissioner of State Revenue [2006] HCA 43; (2006) 228 CLR 168; 229 ALR 1; (2006) 80 ALJR 1509; 63 ATR 220 High Court of Australia Australia - Commonwealth 31 Aug 2006 AustLII flag 84
VBN and Australian Prudential Regulation Authority [2006] AATA 710; (2006) 92 ALD 259 Administrative Appeals Tribunal Australia 25 Jul 2006 AustLII flag 20
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
[2006] Hkcfi 562 (5 June 2006) [2006] HKCFI 562 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 564 (5 June 2006) [2006] HKCFI 564 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
Lombe v Wagga Leagues Club Ltd [2006] NSWSC 3; (2006) 56 ACSR 387; 24 ACLC 298 Supreme Court of New South Wales Australia - New South Wales 31 Jan 2006 AustLII flag 16
Rathner v Lindholm [2005] VSC 399; 194 FLR 291 Supreme Court of Victoria Australia - Victoria 6 Oct 2005 AustLII flag 6
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 241
Australia Pacific Airports (Melbourne) Pty Ltd v The Nuance Group (Australia) Pty Ltd [2005] VSCA 133 Supreme Court of Victoria - Court of Appeal Australia - Victoria 26 May 2005 AustLII flag 16
IMF (Australia) Ltd v Sons of Gwalia Ltd [2005] FCAFC 75; 143 FCR 274; 222 ALR 109; 53 ACSR 657; 23 ACLC 1212 Federal Court of Australia Australia - Commonwealth 12 May 2005 AustLII flag 12
Angas Law Services Pty Ltd (in liq) v Carabelas [2005] HCA 23; (2005) 226 CLR 507; (2005) 215 ALR 110; (2005) 53 ACSR 208; (2005) 79 ALJR 993 High Court of Australia Australia - Commonwealth 27 Apr 2005 AustLII flag 84

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 intersection of companies and trusts" (FCA) [2019] FedJSchol 10 Allsop, Justice James Australia circa 2019 AustLII flag
"Statutes and Equity" (FCA) [2019] FedJSchol 16 Allsop, Justice James Australia circa 2019 AustLII flag 1
"The consequences of rebutting a presumption of advancement" [2018] USydLRS 2 (2018) 463 Australian Bar Review 229 Campbell, J C Australia circa 2018 AustLII flag 3
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
"Trusts - an Australian perspective" [2010] NSWJSchol 10 R W White Australia circa 2010 AustLII flag 4
"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
"The Nature of a Beneficiary's Equitable Interest in a Trust" [2007] NSWJSchol 12 White, Justice R Australia circa 2007 AustLII flag
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth) s58
Income Tax Assessment Act 1936 (Cth) s257
Taxation Administration Act 1953 (Cth)
Bankruptcy Act 1924 (Cth)
Income Tax Assessment Act 1944 (Cth)
Income Tax Assessment Act 1965 (Cth)
Income Tax Assessment Act 1973 (Cth)
Income Tax and Social Services Contribution Assessment Act (No 3) 1964 (Cth)
Taxation Laws Amendment Act (No 2) 1990 (Cth)
Finance Act 1954 s17

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rich v Australian Securities and Investments Commission [2004] HCA 42; (2004) 220 CLR 129; (2004) 209 ALR 271; (2004) 78 ALJR 1354; 50 ACSR 242; 22 ACLC 1198 High Court of Australia Australia - Commonwealth 9 Sep 2004 AustLII flag 501
Commissioner of Taxation v Linter Textiles Australia Ltd (Inliquidation) [2004] HCATrans 255 High Court of Australia Australia - Commonwealth 3 Aug 2004 AustLII flag 1
Buchler v Talbot [2004] UKHL 9; [2004] 2 AC 298; [2004] 1 All ER 1289; [2004] 2 WLR 582; [2004] BCC 214; [2004] 1 BCLC 281 House of Lords United Kingdom 4 Mar 2004 BAILII flag 56
Gattellaro v Westpac Banking Corporation [2004] HCA 6; (2004) 204 ALR 258; (2004) 78 ALJR 394 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 52
Visy Paper Pty Ltd v Australian Competition and Consumer Commission [2003] HCA 59; (2003) 216 CLR 1; 201 ALR 414; 77 ALJR 1893; [2003] ATPR 41-952 High Court of Australia Australia - Commonwealth 8 Oct 2003 AustLII flag 67
Australian Communication Exchange Ltd v Deputy Commissioner of Taxation [2003] HCA 55; (2003) 201 ALR 271; (2003) 77 ALJR 1806; (2003) 53 ATR 834 High Court of Australia Australia - Commonwealth 1 Oct 2003 AustLII flag 79
Dovuro Pty Ltd v Wilkins [2003] HCA 51; (2003) 215 CLR 317; (2003) 201 ALR 139; (2003) 77 ALJR 1706; [2003] Aust Torts Reports 81-712 High Court of Australia Australia - Commonwealth 11 Sep 2003 AustLII flag 303
British American Tobacco Australia Ltd v Western Australia [2003] HCA 47; (2003) 217 CLR 30; (2003) 200 ALR 403; 77 ALJR 1566; 53 ATR 698 High Court of Australia Australia - Commonwealth 2 Sep 2003 AustLII flag 125
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
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
Elfic Ltd v Macks [2003] 2 Qd R 125; 19 ACLC 1 Australia - Queensland circa 2003 LexisNexis AU flag 32
Roberts v Bass [2002] HCA 57; (2002) 212 CLR 1; (2003) 194 ALR 161; (2002) 77 ALJR 292; [2003] Aust Torts Reports 81-683 High Court of Australia Australia - Commonwealth 12 Dec 2002 AustLII flag 348
Linter Textiles [2002] FCA 1089; (2002) 20 ACLC 1708; 50 ATR 548 Federal Court of Australia Australia - Commonwealth 6 Sep 2002 AustLII flag 2
Conway v R [2002] HCA 2; (2002) 209 CLR 203; 186 ALR 328; (2002) 76 ALJR 358; (2002) 23 Leg Rep C1 High Court of Australia Australia - Commonwealth circa 2002 AustLII flag 227
Commonwealth v Yarmirr [2001] HCA 56; (2001) 208 CLR 1; (2001) 184 ALR 113; (2001) 75 ALJR 1582; (2001) 22 Leg Rep 17 High Court of Australia Australia - Commonwealth 11 Oct 2001 AustLII flag 280
Victorian WorkCover Authority v Esso Australia Ltd [2001] HCA 53; (2001) 182 ALR 321; (2001) 75 ALJR 1513 High Court of Australia Australia - Commonwealth 13 Sep 2001 AustLII flag 159
Pilmer v The Duke Group Ltd (in liq) [2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27 High Court of Australia Australia - Commonwealth 31 May 2001 AustLII flag 492
Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue [2001] HCA 49; (2001) 207 CLR 72; 181 ALR 307; (2001) 75 ALJR 1342; (2001) 47 ATR 541; (2001) 22 Leg Rep 23 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 342
Clay v Clay [2001] HCA 9; (2001) 202 CLR 410; (2001) 178 ALR 193; (2001) 75 ALJR 528; (2001) 3 Leg Rep 5 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 124
"Letting Justice Be Done without the Heavens Falling" (2001) 27 Monash University Law Review 12 Monash University Law Review Australia circa 2001 AustLII flag 10
Allan v Transurban City Link Ltd [2001] HCA 58; (2001) 208 CLR 167; (2001) 183 ALR 380; (2001) 75 ALJR 1551; (2001) 33 AAR 557; (2001) 48 ATR 253; (2001) 22 Leg Rep 11 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 141
Re Yaohan Hong Kong Corporation Ltd [2001] 1 HKLRD 363; [2000] 4 HKC 488 Hong Kong circa 2001 flag 15
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
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5439
Gipp v R (1998) 194 CLR 106 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 1
Commissioner of Taxation v Macquarie Health Corporation Ltd (1998) 88 FCR 451; (1998) 40 ATR 349 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 18
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 519
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1963
CSR Ltd v Cigna Insurance Australia Ltd (1997) 189 CLR 345 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag 425
Mitchell v Carter [1997] 1 BCLC 673 United Kingdom circa 1997 LexisNexis flag 26
Macintosh v Turner Corporation Ltd (in liq) (1995) 17 ACSR 761; 13 ACLC 1 Australia circa 1995 LexisNexis AU flag 12
Breen v Williams [1995] HCA 63; (1996) 186 CLR 71 High Court of Australia Australia - Commonwealth circa 1995 AustLII flag 789
Re Starkey (1994) 1 Qd R 142; 26 ATR 11 Australia - Queensland circa 1994 LexisNexis AU flag 8
Breen v Williams (1994) 35 NSWLR 522 Australia - New South Wales circa 1994 LexisNexis AU flag 53
Mineral & Chemical Traders Pty Ltd v T Tymczyszyn Pty Ltd (in liq) (1994) 15 ACSR 398; 13 ACLC 40 Australia circa 1994 LexisNexis AU flag 16
Re Frederick Inns [1993] IESC 1; [1994] 1 ILRM 387 Supreme Court of Ireland Republic of Ireland 5 Nov 1993 BAILII flag 32
Registrar of the Accident Compensation Tribunal v FCT [1993] HCA 1; (1993) 178 CLR 145; (1993) 117 ALR 27; (1993) 26 ATR 353; (1993) 67 ALJR 922 High Court of Australia Australia - Commonwealth circa 1993 AustLII flag 99
McAusland v Commissioner of Taxation (1993) 47 FCR 369; (1993) 118 ALR 577; (1993) 12 ACSR 432; (1994) 12 ACLC 78 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 32
United Tool & Die Makers Pty Ltd (in liq) v JV Marine Motors Pty Ltd [1992] VicRp 16; [1992] 1 VR 266; (1991) 9 ACLC 314 Australia - Victoria 5 Feb 1991 AustLII flag 5
J Sainsbury PLC v O'Connor (Inspector of Taxes) [1991] 1 WLR 963 United Kingdom circa 1991 LexisNexis / Westlaw flag 27
Tanning Research Laboratories Inc v O ’ Brien [1990] HCA 8; (1990) 169 CLR 332; (1990) 91 ALR 180; (1990) 8 ACLC 248; (1990) 64 ALJR 211; 1 ACSR 510 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 353
Re Your Size Fashions Ltd [1990] 3 NZLR 727; (1990) 5 NZCLC 66,804 New Zealand circa 1990 LexisNexis flag 7
International Tin Council, Re [1989] Ch 309; [1988] 3 WLR 1159 Court of Chancery United Kingdom circa 1989 LexisNexis / Westlaw flag 16
Martin v Martin [1988] 1 NZLR 722 New Zealand circa 1988 LexisNexis flag 5
Water Board v Moustakas [1988] HCA 12; (1988) 180 CLR 491; (1988) 77 ALR 193; (1988) 62 ALJR 209; [1988] Aust Torts Reports 80-160 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 959
International Tin Council, Re [1987] Ch 419; [1987] 1 All ER 890; [1987] 2 WLR 1229 Court of Chancery United Kingdom circa 1987 LexisNexis / Westlaw flag 41
JJ Leonard Properties Pty Ltd v Leonard (WA) Pty Ltd [No 2] (1987) 12 ACLR 1; 5 ACLC 838 Australia circa 1987 LexisNexis AU flag 8
Coulton v Holcombe [1986] HCA 33; (1986) 162 CLR 1; 65 ALR 656; (1986) 60 ALJR 470 High Court of Australia Australia - Commonwealth 19 Jun 1986 AustLII flag 1924
Stead v State Government Insurance Commission (1986) 161 CLR 141 Australia - Commonwealth circa 1986 Legal Online / Westlaw flag 1253
Re Transphere Pty Ltd (1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426 Australia - New South Wales circa 1986 LexisNexis AU flag 35
University of Wollongong v Metwally [No 2] (1985) 59 ALJR 481 Australia circa 1985 flag 578
Mulkana Corporation NL (In Liq) v Bank of New South Wales (1983) 8 ACLR 278; (1983) 1 ACLC 1143 Australia circa 1983 LexisNexis AU flag 9
Victoria Housing Estates Ltd v Ashpurton Estates Ltd [1983] Ch 110; [1982] 3 All ER 665; [1982] 3 WLR 964 Court of Chancery United Kingdom circa 1983 LexisNexis / Westlaw flag 26
O ’ Brien v Komesaroff [1982] HCA 33; (1982) 150 CLR 310; 41 ALR 255; 56 ALJR 681 High Court of Australia Australia - Commonwealth 21 May 1982 AustLII flag 713
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510; 10 ATR 942 Australia - New South Wales circa 1980 LexisNexis AU flag 97
Green v Sommerville [1979] HCA 60; (1979) 141 CLR 594; (1979) 27 ALR 351; 54 ALJR 50 High Court of Australia Australia - Commonwealth 27 Nov 1979 AustLII flag 156
Corporate Affairs Commission v Harvey (liquidator of Timberlands Ltd (in liq)) (Harvey case) [1980] VicRp 64; [1980] VR 669; (1979) 4 ACLR 259 Australia - Victoria 3 Sep 1979 AustLII flag 144
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
Tito v Waddell (No 2) [1977] Ch 106; [1977] 3 All ER 129; [1977] 2 WLR 496 Court of Chancery United Kingdom circa 1977 LexisNexis / Westlaw flag 415
Deputy Commissioner of Taxation (Cth) v AGC (Advances) Ltd 53 ALR 62; 69 FLR 216; [1976] 1 NSWLR 29; 15 ATR 409 Australia - New South Wales circa 1976 LexisNexis AU flag 22
Ayerst v C & K (Construction) Ltd [1976] AC 167; [1975] 2 All ER 537 United Kingdom circa 1976 LexisNexis / Westlaw flag 151
Re Calgary and Edmonton Land Co Ltd (in liq) [1975] 1 All ER 1046; [1975] 1 WLR 355 United Kingdom circa 1975 LexisNexis flag 101
Kolotex Hosiery (Australia) Pty Ltd v FCT [1973] HCA 28; (1973) 130 CLR 64; 1 ALR 213; (1973) 4 ATR 24; 47 ALJR 439 High Court of Australia Australia - Commonwealth 23 Aug 1973 AustLII flag 13
Blankfield v FCT [1972] HCA 50; 127 CLR 610; (1972) 3 ATR 258; 46 ALJR 586 High Court of Australia Australia - Commonwealth 20 Oct 1972 AustLII flag 6
(1971) 127 CLR 62 (1971) 127 CLR 62 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 45
Franklin's Selfserve Pty Ltd v FCT [1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673 High Court of Australia Australia - Commonwealth 3 Sep 1970 AustLII flag 59
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 248
Wood Preservation Ltd v Prior [1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112 United Kingdom circa 1969 LexisNexis flag 43
"Director as Trustee, The" (1967) 1967 Cambridge Law Journal 83 Cambridge Law Journal United Kingdom circa 1967 flag 5
General Steel Industries Inc v Commissioner for Railways (NSW) [1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253 High Court of Australia Australia - Commonwealth 9 Nov 1964 AustLII flag 4565
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
Church Property Trustees, Diocese of Newcastle v Ebbeck [1960] HCA 88; (1960) 104 CLR 394; [1961] ALR 339; 34 ALJR 413 High Court of Australia Australia - Commonwealth 6 Dec 1960 AustLII flag 38
Oliver v Oliver [1958] HCA 28; (1958) 99 CLR 20; [1958] ALR 609; 32 ALJR 198 High Court of Australia Australia - Commonwealth 26 Jun 1958 AustLII flag 17
W P Keighery Pty Ltd v FCT [1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag 93
FCT v Sidney Williams (Holdings) Ltd [1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 11 ATD 368; 32 ALJR 123; 7 AITR 126 High Court of Australia Australia - Commonwealth circa 1957 AustLII flag 27
Shaw Savill and Albion Co Ltd v Commissioner of Inland Revenue [1956] NZLR 211 New Zealand circa 1956 LexisNexis flag 8
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
Australian Communist Party v Commonwealth [1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129 High Court of Australia Australia - Commonwealth 9 Mar 1951 AustLII flag 673
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
Inland Revenue Commissioners v J Bibby and Sons Ltd [1945] UKHL TC_29_167; [1945] 1 All ER 667 House of Lords United Kingdom 17 May 1945 BAILII flag 25
Hiley v Peoples Prudential Assurance Co Ltd [1938] HCA 40; (1938) 60 CLR 468; [1938] ALR 469; (1938) 10 ABC 159 High Court of Australia Australia - Commonwealth 25 Aug 1938 AustLII flag 63
Thomas Franklin & Sons Ltd v Cameron [1935] NSWStRp 72; (1935) 36 SR (NSW) 286; 53 WN (NSW) 30 Supreme Court of New South Wales Australia - New South Wales 13 Dec 1935 AustLII flag 13
Growden v Wiltshire [1935] HCA 27; (1935) 52 CLR 286; 8 ABC 92 High Court of Australia Australia - Commonwealth 9 May 1935 AustLII flag 11
Re Paul & Gray Ltd [1932] NSWStRp 41; (1932) 32 SR (NSW) 386; 49 WN (NSW) 164 Supreme Court of New South Wales Australia - New South Wales 1 Jul 1932 AustLII flag 6
A Caveat, In re; Ex parte Canowie Pastoral Co Ltd [1931] SAStRp 61; [1931] SASR 502 Australia - South Australia 17 Dec 1931 AustLII flag 9
"Liquidator as trustee" (1928) 2 Australian Law Journal 255 Australian Law Journal Australia circa 1928 Legal Online flag 1
BW Noble Ltd v Commissioners of Inland Revenue (1926) 12 Tax Cas 911 United Kingdom circa 1926 flag 9
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
Jones v The Davies Franklin Cycle Co Ltd [1902] VicLawRp 24; (1902) 27 VLR 649 Australia - Victoria 20 Mar 1902 AustLII flag 3
Kolotex Hosiery (Australia) Pty Ltd v FCT [1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240 High Court of Australia Australia - Commonwealth 3 May 1899 AustLII flag 81
Connecticut Fire Insurance Co v Kavanagh [1892] UKLawRpAC 39; [1892] AC 473 United Kingdom 30 Jul 1892 CommonLII flag 153
Knowles v Scott [1891] UKLawRpCh 34; [1891] 1 Ch 717 United Kingdom 20 Feb 1891 CommonLII flag 25
Anglo-Moravian Hungarian Junction Railway Co, In re; Ex parte Watkin [1875] UKLawRpCh 145; 1 Ch D 130; 33 LT 650; 45 LJCh 115 Court of Chancery United Kingdom 19 Nov 1875 CommonLII flag 28
In re Oriental Inland Steam Co [1874] UKLawRpCh 80; (1874) 9 LRCh App 557 United Kingdom 1 Jul 1874 CommonLII flag 48
Paraguassu Steam Tramroad Co, In re; Black & Co 's Case [1872] UKLawRpCh 118; (1872) 8 LRCh App 254 United Kingdom 11 Dec 1872 CommonLII flag 6
Knox v Gye [1872] UKLawRpHL 16; (1872) LR 5 HL 656; (1872) 42 LJCh 234 United Kingdom 8 Jul 1872 CommonLII flag 120
General Rolling Stock Co, In re; Joint Stock Discount Co's Claim [1872] UKLawRpCh 69; (1872) 7 LRCh App 646; 27 LT 88 United Kingdom 21 Jun 1872 CommonLII flag 19
Sankey Brook Coal Co v Marsh [1871] UKLawRpExch 14; LR 6 Exch 185 Court of Exchequer United Kingdom 26 Apr 1871 CommonLII flag 4
Allan Fitzgerald Pty Ltd (In Liq), Re 112 FLR 203; 24 ATR 518 Australia Legal Online / Westlaw flag 1
Re International Vending Machines Pty Ltd 80 WN (NSW) 465; [1962] NSWR 1408 Australia - New South Wales flag 20
60 ALR 68 60 ALR 68 Australia LexisNexis AU flag 727
58 Atr 548 58 ATR 548 Australia Legal Online / Westlaw flag 1
Re Canowie Pastoral Co 6 Australian Law Journal 16 Australian Law Journal Australia Legal Online flag 2

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