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FCT v W E Fuller Pty Ltd     18

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR TR2024/2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Qantas Superannuation Ltd v McAulay	[2019] FCA 109	Federal Court of Australia	Australia - Commonwealth	13 Feb 2019	AustLII
TR 2017/D4 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2017] ATODTR TR2017/D4	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
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		6
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
It 2603 - Income Tax : Scrip Dividends	[1990] ATOITR IT2603	Australian Taxation Office	Australia - Commonwealth	12 Jul 1990	AustLII
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII		135
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
FCT v Comber	[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413	Federal Court of Australia	Australia - Commonwealth	27 Mar 1986	AustLII		101
Re Stanislaw Kolodziej and Secretary To the Department of Social Security	[1985] AATA 134	Administrative Appeals Tribunal	Australia	6 Jun 1985	AustLII
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		46
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		160

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"A Judicial Perspective on Tax Reform"	(2011) 35 Melbourne University Law Review 236	Edmonds, Richard	Australia	circa 2011	AustLII
"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
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Parsons, Ross	Australia	circa 1986	AustLII		8
"Are Bonus Shares Income?"	(1961) 3 Sydney Law Review 534	Hodgson, D H	Australia	circa 1961	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Nicholas v Commissioner of Taxes (Vic)	[1940] UKPCHCA 2; (1940) 63 CLR 191	Privy Council	Australia	25 Apr 1940	AustLII		7
Dickson v FCT	[1940] HCA 46; (1940) 62 CLR 687; [1940] ALR 49; 5 ATD 147	High Court of Australia	Australia - Commonwealth	21 Feb 1940	AustLII		16
Nicholas v Commissioner of Taxes (Vic)	[1940] AC 744		United Kingdom	circa 1940	LexisNexis / Westlaw		7
Commissioner of Taxes (Vic) v Nicholas	[1938] HCA 18; (1938) 59 CLR 230	High Court of Australia	Australia - Commonwealth	25 Mar 1938	AustLII		11
Commissioner of Taxes v Nicholas	[1937] VicLawRp 47; [1937] VLR 331; (1937) 4 ATD 344		Australia - Victoria	1 Sep 1937	AustLII		3
Commissioner of Income Tax, Bengal v Mercantile Bank of India Ltd	[1936] AC 478		United Kingdom	circa 1936	LexisNexis / Westlaw		9
Weight v Salmon	[1935] UKHL TC_19_174; (1935) 19 Tax Cas 174; (1935) 51 TLR 333	House of Lords	United Kingdom	4 Mar 1935	BAILII		15
Commissioner of Taxes v Union Trustee Co of Australia Ltd	[1931] AC 258		United Kingdom	circa 1931	LexisNexis / Westlaw		9
Hill v Permanent Trustee Co of New South Wales Ltd	[1930] AC 720		United Kingdom	circa 1930	LexisNexis / Westlaw		35
Inland Revenue Commissioners v Fisher's Executors	[1926] UKHL TC_10_302; [1926] AC 395; (1925) 1 KB 451; 10 Tax Cas 302; 42 TLR 340	House of Lords	United Kingdom	26 Feb 1926	BAILII		24
James v FCT	[1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293	High Court of Australia	Australia - Commonwealth	13 Aug 1924	AustLII		25
Thomas v FCT	[1923] ArgusLawRp 78; 33 CLR 256; 30 ALR 41	Argus Law Reports	Australia - Commonwealth	21 Sep 1923	AustLII		3
Pool v Guardian Investment Trust Co	(1922) 1 KB 347; (1921) 38 TLR 177; 8 Tax Cas 167		United Kingdom	circa 1922	LexisNexis / Westlaw		10
IR Comrs v Blott	(1920) 1 KB 114		United Kingdom	circa 1920	LexisNexis / Westlaw		7
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		56
Nathan v FCT	[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286	High Court of Australia	Australia - Commonwealth	9 Aug 1918	AustLII		78
Swan Brewery Co Ltd v R	[1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211		United Kingdom	16 Dec 1913	CommonLII		24
R v Swan Brewery Co	[1912] WALawRp 39; (1912) 14 WALR 177		Australia - Western Australia	7 Oct 1912	AustLII		1
Bouch v Sproule	[1887] UKLawRpAC 21; (1887) 12 AC 385; 29 Ch D 636	Court of Chancery	United Kingdom	13 Jun 1887	CommonLII		35