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War Assets Pty Ltd v FCT   flag  18

[1954] HCA 81; 91 CLR 53; 10 ATD 303
High Court of Australia
Australia - Commonwealth
3rd March, 1954

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nugent v Whitehot Solutions Pty Ltd (Civil Claims) [2023] VCAT 230 Victorian Civil and Administrative Tribunal Australia - Victoria 3 Mar 2023 AustLII flag 1
Tako (Vic) Pty Ltd v Jessica Youssef Pty Ltd [2016] VCC 1717 County Court of Victoria Australia - Victoria 30 Aug 2016 AustLII flag
Halloran v Minister Administering National Parks and Wildlife Act 1974 [2006] HCA 3; (2006) 229 CLR 545; (2006) 224 ALR 79; (2006) 80 ALJR 519; 61 ATR 550 High Court of Australia Australia - Commonwealth 9 Feb 2006 AustLII flag 66
Halloran v Minister Administering National Parks and Wildlife Act 1974 [2005] HCATrans 656 High Court of Australia Australia - Commonwealth 1 Sep 2005 AustLII flag
Chubb Security Australia Pty Ltd v Smith [1999] FCA 1340 Federal Court of Australia Australia - Commonwealth 20 Sep 1999 AustLII flag 1
Sycotex Pty Ltd v Baseler [1994] FCA 1117; (1994) 51 FCR 425; (1994) 122 ALR 531; (1994) 13 ACSR 766; 12 ACLC 494 Federal Court of Australia Australia - Commonwealth 26 May 1994 AustLII flag 122
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
Daniels v Commissioner of Taxation (Cth) [1989] FCA 335; 20 ATR 1120 Federal Court of Australia Australia - Commonwealth 24 Aug 1989 AustLII flag 1
Re John Lockwood Lawrence v Barry Porter [1988] FCA 149 Federal Court of Australia Australia - Commonwealth 5 May 1988 AustLII flag 1
Re John Lockwood Lawrence v Barry Porter; Jane Singleton; Brendan Donohoe; Christopher Warren; Catriona Wilson; Pat O'Donnell; Wayne Watson; John Brittle; Norman Taylor; Richard Scherer; Tom Barrass; Adrian Wild; Neal Swancott; Gavin Cantlon; Brad Turn [1987] FCA 279 Federal Court of Australia Australia - Commonwealth 24 Aug 1987 AustLII flag
Re Gary Tupicoff v the Commissioner of Taxation [1984] FCA 353 Federal Court of Australia Australia - Commonwealth 21 Nov 1984 AustLII flag
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
FCT v Casuarina Pty Ltd [1971] HCA 78; (1971) 127 CLR 62 High Court of Australia Australia - Commonwealth 23 Apr 1971 AustLII flag 1
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
Peate v FCT [1964] HCA 84; (1964) 111 CLR 443 High Court of Australia Australia - Commonwealth 12 Aug 1964 AustLII flag 5
FCT v Newton [1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1 High Court of Australia Australia - Commonwealth 31 May 1957 AustLII flag 48

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Pagone, G T Australia circa 2003 AustLII flag 3
"Good, the Bad and the Ugly: Judicial Literacy and Australian Cultural Cringe, The" (1989-1990) 12 Adelaide Law Review 431 Meehan, Michael Australia circa 1990 AustLII flag 10

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s260
Income Tax Assessment Act 1922 (Cth)
Companies Act 1938 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bell v FCT [1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 75
(1942) 1 KB 299 (1942) 1 KB 299 United Kingdom circa 1942 LexisNexis / Westlaw flag 1
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Latilla v Commissioners of Inland Revenue (1941) 2 KB 162 United Kingdom circa 1941 LexisNexis / Westlaw flag 1
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
Timaru Herald Co Ltd v Commissioner of Taxes [1938] NZLR 978 New Zealand circa 1938 LexisNexis flag 5
Molloy v Federal Commissioner of Land Tax [1937] HCA 62; (1937) 58 CLR 352; [1937] ALR 637; 4 ATD 400 High Court of Australia Australia - Commonwealth 19 Nov 1937 AustLII flag 5
Marriott v General Electric Co Ltd [1935] HCA 32; 53 CLR 409 High Court of Australia Australia - Commonwealth 23 May 1935 AustLII flag 6
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
Clarke v FCT [1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121 High Court of Australia Australia - Commonwealth 15 Sep 1932 AustLII flag 31
Tunley v FCT [1927] HCA 27; 39 CLR 528 High Court of Australia Australia - Commonwealth 23 Jun 1927 AustLII flag 3
Parker & Cooper Ltd v Reading [1926] Ch 975; [1926] All ER 323 Court of Chancery United Kingdom circa 1926 LexisNexis / Westlaw flag 55
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47
Deputy FCT v Purcell [1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362 High Court of Australia Australia - Commonwealth 12 Aug 1921 AustLII flag 47
Ho Tung v Man On Insurance Co Ltd [1902] AC 232 United Kingdom circa 1902 LexisNexis / Westlaw flag 24
Kelner v Baxter [1866] UKLawRpCP 97; (1866) LR 2 CP 174; 36 LJCP 94; 15 LT 213; 15 WR 278; [1861-1873] All ER Rep Ext 2009 Court of Common Pleas United Kingdom 14 Nov 1866 CommonLII flag 99
303 AC 377 303 AC 377 United Kingdom circa 2009 LexisNexis / Westlaw flag 1

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