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FCT v Blakely   flag  36

[1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239
High Court of Australia
Australia - Commonwealth
27th April, 1951

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Blank v Commissioner of Taxation [2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164 Federal Court of Australia Australia - Commonwealth 29 Oct 2015 AustLII flag 10
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 387
Blank v Commissioner of Taxation (No 2) [2014] FCA 517; (2014) 98 ATR 379 Federal Court of Australia Australia - Commonwealth 22 May 2014 AustLII flag 12
Haritos v Commissioner of Taxation [2014] FCA 96; (2014) 62 AAR 467; 141 ALD 369 Federal Court of Australia Australia - Commonwealth 20 Feb 2014 AustLII flag 9
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Commissioner of Taxation v Rozman (No 2) [2010] FCA 387; (2010) 186 FCR 14; (2010) 76 ATR 58; [2010] ATC 20-178 Federal Court of Australia Australia - Commonwealth 23 Apr 2010 AustLII flag 2
3D Scaffolding Pty Ltd v Commissioner of Taxation [2008] FCA 1477; (2008) 105 ALD 475; (2008) 73 ATR 729; (2008) 49 AAR 100 Federal Court of Australia Australia - Commonwealth 3 Oct 2008 AustLII flag 6
McIlraith v Commissioner of Inland Revenue HC Hamilton CIV 2003-419-208 [2007] NZHC 1937; (2007) 23 NZTC 21,456 High Court of New Zealand New Zealand 29 Jun 2007 NZLII flag 3
FCT v Condell [2006] FCA 1047; (2006) 63 ATR 514 Federal Court of Australia Australia - Commonwealth 15 Aug 2006 AustLII flag 3
FCT v McNeil [2006] HCATrans 300 Transcript of Proceedings Australia - Commonwealth 14 Jun 2006 AustLII flag 2
Commissioner of Taxation v McNeil [2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275 Federal Court of Australia Australia - Commonwealth 8 Aug 2005 AustLII flag 6
Taxpayer v FCT [2005] AATA 538; 59 ATR 1118 Administrative Appeals Tribunal Australia 8 Jun 2005 AustLII flag
McNeil v Commissioner of Taxation [2004] FCA 420 Federal Court of Australia Australia - Commonwealth 14 Apr 2004 AustLII flag
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend [2003] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend [2003] ATOTR TR2003/8 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
FCT v Brewing Investments Ltd [2000] FCA 920; (2000) 100 FCR 437; 177 ALR 1; 44 ATR 471 Federal Court of Australia Australia - Commonwealth 10 Jul 2000 AustLII flag 6
Brewing Investments Ltd v FCT [2000] FCA 34 Federal Court of Australia Australia - Commonwealth 28 Jan 2000 AustLII flag 1
Howell v Commissioner of Taxation (Cth) [1994] FCA 1012; (1994) 28 ATR 105 Federal Court of Australia Australia - Commonwealth 13 Apr 1994 AustLII flag 2
NT92/140 -145 and Deputy Commissioner of Taxation [1993] AATA 623 Administrative Appeals Tribunal Australia 6 Sep 1993 AustLII flag
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits [1991] ATOITR IT2637 Australian Taxation Office Australia - Commonwealth 6 Jun 1991 AustLII flag
QT87/860-863, QT87/2060,QT87/2061 and Commissioner of Taxation [1990] AATA 566; 21 ATR 3488 Administrative Appeals Tribunal Australia 19 Jul 1990 AustLII flag
Re EHL Burgess Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 249 Federal Court of Australia Australia - Commonwealth 19 Jul 1988 AustLII flag
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 302
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag
Re Secretary To the Department of Social Security v Clara Caroline Read [1987] FCA 77 Federal Court of Australia Australia - Commonwealth 10 Mar 1987 AustLII flag
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Re Constable Holdings Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1986] FCA 120 Federal Court of Australia Australia - Commonwealth 21 Apr 1986 AustLII flag
Roffel v R [1985] VicRp 51; [1985] VR 511; (1984) 9 ACLR 433; (1985) 14 A Crim R 134; (1985) 3 ACLC 339 Australia - Victoria 19 Dec 1984 AustLII flag 20
FCT v Slater Holdings Ltd [1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89 High Court of Australia Australia - Commonwealth 29 Nov 1984 AustLII flag 56
Slater Holdings Ltd v Commissioner of Taxation (Cth) [No 2] [1983] FCA 84; (1983) 47 ALR 575; 76 FLR 256; 14 ATR 192; 7 ACLR 848 Federal Court of Australia Australia - Commonwealth 5 May 1983 AustLII flag 2
FCT v Uther [1965] HCA 42; (1965) 112 CLR 630; [1966] ALR 411; (1965) 13 ATD 542; (1965) 39 ALJR 184 High Court of Australia Australia - Commonwealth 12 Aug 1965 AustLII flag 24
Uther v FCT [1964] HCA 80; (1964) 111 CLR 318; [1965] ALR 778; 13 ATD 412; 38 ALJR 326 High Court of Australia Australia - Commonwealth 18 Dec 1964 AustLII flag 7
Parke Davis & Co v Commissioner of Taxation [1959] HCA 15; (1959) 101 CLR 521; [1959] ALR 599; 11 ATD 545; 33 ALJR 83 High Court of Australia Australia - Commonwealth 23 Mar 1959 AustLII flag 11

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Defining ordinary income after McNeil" [2009] UNSWLRS 32 Cashmere, Maurice; Fisher, Rodney Australia circa 2009 AustLII flag
"Insolvency: Calling in the Undertakers - Income Tax, CGT, GST and Stamp Duty Aspects" (2007) 10 (2) Journal of Australian Taxation 220 Glover, John Australia circa 2007 AustLII flag
"Liquidations - Income Tax Issues" (2002) 5 (2) Journal of Australian Taxation 149 Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle Australia circa 2002 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act (Cth) s6, s47
Commonwealth Act (Cth) s6, s44
Income Tax (Management) Act 1928 (NSW)
Companies Act 1928 (Vic)
Companies Act 1938 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Thornett v FCT [1938] HCA 32; (1938) 59 CLR 787; [1938] ALR 329; 4 ATD 551 High Court of Australia Australia - Commonwealth 6 Jun 1938 AustLII flag 13
Commissioner of Taxation (NSW) v Stevenson [1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415 High Court of Australia Australia - Commonwealth 14 Dec 1937 AustLII flag 37
Colonial Gas Association Ltd v FCT [1934] HCA 12; 51 CLR 172; [1934] ALR 187; 2 ATD 457 High Court of Australia Australia - Commonwealth 23 May 1934 AustLII flag 12
Inland Revenue Commissioners v Burrell (1924) 2 KB 52 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Webb v FCT [1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284 Argus Law Reports Australia - Commonwealth 22 Jun 1922 AustLII flag 46
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag 56

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