LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Archer Brothers Pty Ltd v FCT     22

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Carroll v Webb	[2011] SSATACSA 24	Australian Social Security Appeals Tribunal	Australia	3 Oct 2011	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR TR2005/23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Commissioner of Taxes v Tourism Holdings Ltd	[2002] NTCA 10; (2002) 171 FLR 166; (2002) 12 NTLR 48; 51 ATR 256	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	30 Oct 2002	AustLII		7
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		6
Brewing Investments Ltd v FCT	[2000] FCA 34	Federal Court of Australia	Australia - Commonwealth	28 Jan 2000	AustLII		1
TD 95/10 - Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?	[1995] ATOTD TD95/10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 95/10 - Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?	[1995] ATOTD 10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Szajntop v The Commissioner of Taxation	[1993] FCA 231	Federal Court of Australia	Australia - Commonwealth	13 May 1993	AustLII		1
Re Sonia Szajntop v Paul Gerber and the Commissioner of Taxation of the Commonweath of Australia	[1992] FCA 312	Federal Court of Australia	Australia - Commonwealth	1 Jul 1992	AustLII
VT91/136-138 and Commissioner of Taxation	[1991] AATA 842; 23 ATR 1239	Administrative Appeals Tribunal	Australia	13 Dec 1991	AustLII
WT86/1626 and Commissioner of Taxation	[1991] AATA 186; (1991) 22 ATR 3372	Administrative Appeals Tribunal	Australia	15 Aug 1991	AustLII		1
Re Taxation Appeals	[1991] AATA 169; 22 ATR 3322	Administrative Appeals Tribunal	Australia	12 Jul 1991	AustLII
QT90/147 and Commissioner of Taxation	[1991] AATA 464	Administrative Appeals Tribunal	Australia	23 Apr 1991	AustLII
Commissioner of Taxation (Cth) v Mantle Traders Pty Ltd	[1980] FCA 156; 33 ALR 276; (1980) 49 FLR 256; 11 ATR 348	Federal Court of Australia	Australia - Commonwealth	15 Dec 1980	AustLII		9
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		243
Poole and Dight v FCT	[1970] HCA 25; 122 CLR 427; (1970) 44 ALJR 312; 1 ATR 715	High Court of Australia	Australia - Commonwealth	5 Aug 1970	AustLII		19
Harrowell v FCT	[1967] HCA 27; 116 CLR 607; 41 ALJR 123; 14 ATD 472	High Court of Australia	Australia - Commonwealth	8 Sep 1967	AustLII		6
Glenville Pastoral Co Pty Ltd (In Liquidation) v Commissioner of Taxation	[1963] HCA 36; 109 CLR 199; [1964] ALR 225; 13 ATD 196; 37 ALJR 173; (1963) 9 AITR 118	High Court of Australia	Australia - Commonwealth	26 Sep 1963	AustLII		17

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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
"Liquidations - Income Tax Issues"	(2002) 5 (2) Journal of Australian Taxation 149	Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle	Australia	circa 2002	AustLII
"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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ardmona Fruit Products Co-operative Co Ltd v FCT	[1952] HCA 40; (1952) 86 CLR 530; [1952] ALR 646; 10 ATD 40	High Court of Australia	Australia - Commonwealth	1 Aug 1952	AustLII		5
FCT v Western Suburbs Cinemas Ltd	[1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452	High Court of Australia	Australia - Commonwealth	11 Jun 1952	AustLII		37
A L Campbell & Co Pty Ltd v FCT	[1951] HCA 36; (1951) 82 CLR 452; [1951] ALR 596; 5 AITR 143; 9 ATD 310	High Court of Australia	Australia - Commonwealth	6 Jul 1951	AustLII		25
H R Lancey Shipping Co Pty Ltd v FCT	[1951] ALR 507; (1951) 9 ATD 267		Australia	circa 1951	LexisNexis AU		20
Commercial Banking Co of Sydney Ltd v FCT	[1950] HCA 15; (1950) 81 CLR 263; [1950] ALR 453; (1950) 9 ATD 112	High Court of Australia	Australia - Commonwealth	6 Jun 1950	AustLII		18
Lever Bros Pty Ltd v FCT	[1948] HCA 25; (1948) 77 CLR 78; (1948) 8 ATD 388; 4 AITR 133	High Court of Australia	Australia - Commonwealth	27 Sep 1948	AustLII		18
Re Armstrong Whitworth Securities Co Ltd	[1947] Ch 673; [1947] 2 All ER 479	Court of Chancery	United Kingdom	circa 1947	LexisNexis / Westlaw		17
FCT v Official Liquidator of E O Farley Ltd	[1940] HCA 13; (1940) 63 CLR 278; [1940] ALR 216	High Court of Australia	Australia - Commonwealth	28 Jun 1940	AustLII		108
Molloy v Federal Commissioner of Land Tax	[1938] HCA 29; 59 CLR 608; [1938] ALR 328; 4 ATD 570	High Court of Australia	Australia - Commonwealth	17 May 1938	AustLII		19
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		37
James Smith & Sons (Norwood) Ltd v Goodman	[1936] Ch 216; [1935] All ER 697	Court of Chancery	United Kingdom	circa 1936	LexisNexis / Westlaw		22
R v Deputy FCT (SA); Ex parte Hooper	[1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101	High Court of Australia	Australia - Commonwealth	22 Mar 1926	AustLII		57
Inland Revenue Commissioners v Burrell	(1924) 2 KB 52		United Kingdom	circa 1924	LexisNexis / Westlaw		31
R v Deputy Commissioner of Taxation for Western Australia Ex parte Benjamin Copley	[1923] ArgusLawRp 76; (1923) 30 ALR 86; [1923] ITDA 47	Argus Law Reports	Australia	14 Sep 1923	AustLII		9
Joshua Bros Pty Ltd v FCT	[1923] HCA 3; (1923) 31 CLR 490; 29 ALR 73	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		16
Webb v FCT	[1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284	Argus Law Reports	Australia - Commonwealth	22 Jun 1922	AustLII		46
Argylls Ltd v Coxeter	(1913) 29 TLR 355		United Kingdom	circa 1913	LexisNexis		3
Pulsford v Devenish	[1903] UKLawRpCh 134; [1903] 2 Ch 625		United Kingdom	7 Aug 1903	CommonLII		23
Crichton's Oil Co, In re	[1902] UKLawRpCh 86; (1902) 2 Ch 86	Court of Chancery	United Kingdom	28 Apr 1902	CommonLII		11