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Social Credit Savings and Loans Society Ltd v FCT   flag  22

[1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675
High Court of Australia
Australia - Commonwealth
26th November, 1971

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Prushka Fast Debt Recovery Pty Ltd v Commissioner of Taxation [2008] AATA 762; 73 ATR 568 Administrative Appeals Tribunal Australia 28 Aug 2008 AustLII flag 3
Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation [2004] AATA 521; 56 ATR 1032 Administrative Appeals Tribunal Australia 24 May 2004 AustLII flag 1
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation [2015] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation [2015] ATOTR TR2015/3 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR CR2010/9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders [1999] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders [1999] ATOTR TR1999/14 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of Taxation [2004] FCAFC 250; 139 FCR 115; 210 ALR 475; 57 ATR 104 Federal Court of Australia Australia - Commonwealth 7 Sep 2004 AustLII flag 4
Coleambally Irrigation Mutual Co-Operative Ltd v Commissioner of Taxation [2004] FCA 2 Federal Court of Australia Australia - Commonwealth 6 Feb 2004 AustLII flag 1
Re Commissioner of Taxation v Australian Music Traders Association [1990] FCA 192 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag
Re Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation [1990] FCA 90 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag
Re Cronulla-Sutherland Leagues Club Ltd v Commissioner of Taxation [1989] FCA 372 Federal Court of Australia Australia - Commonwealth 15 Sep 1989 AustLII flag
Brookton Co-operative Society Ltd v Commissioner of Taxation (Cth) [1979] FCA 18; 39 FLR 130; 24 ALR 547; 9 ATR 763 Federal Court of Australia Australia - Commonwealth 1 May 1979 AustLII flag 3
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Sydney Water Board Employees' Credit Union v FCT [1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574 High Court of Australia Australia - Commonwealth 17 Oct 1973 AustLII flag 16
Travel Agents Association of New Zealand (Incorporated) v Commissioner of Inland Revenue SC Christchurch M386/77 [1979] NZHC 508; (1979) 3 TRNZ 155; (1979) 4 NZTC 61,417 High Court of New Zealand New Zealand 12 Apr 1979 NZLII flag
Re NRMA Ltd [2000] NSWSC 82; (2000) 156 FLR 349; (2000) 33 ACSR 595 Supreme Court of New South Wales Australia - New South Wales 24 Feb 2000 AustLII flag 232
Kennedy v Anti-Discrimination Commission (NT) [2006] NTCA 9; (2006) 226 FLR 34; (2006) 92 ALD 134 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 3 Oct 2006 AustLII flag 7
Mount Lawley Pty Ltd v Western Australian Planning Commission [2002] WASC 307; (2002) 123 LGERA 443 Supreme Court of Western Australia Australia - Western Australia 13 Dec 2002 AustLII flag 4
Royal Automobile Club of Victoria v FCT [1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567 Australia - Victoria 29 Mar 1974 AustLII flag 10

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Investor Protection and the High Court - the ACCU Decision" [1986] AUBusLawyer 11 Christie, Michael Australia circa 1986 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Companies Act 1962 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Travel Agents Association of New Zealand (Incorporated) v Commissioner of Inland Revenue SC Christchurch M386/77 [1979] NZHC 508; (1979) 3 TRNZ 155; (1979) 4 NZTC 61,417 High Court of New Zealand New Zealand 12 Apr 1979 NZLII flag
Liverpool Corn Trade Association v Monks [1926] UKHL TC_12_841; [1926] 2 KB 110; [1926] AC 281; (1926) 12 Tax Cas 841 House of Lords United Kingdom 21 Jan 1926 BAILII flag 20
Re NRMA Ltd [2000] NSWSC 82; (2000) 156 FLR 349; (2000) 33 ACSR 595 Supreme Court of New South Wales Australia - New South Wales 24 Feb 2000 AustLII flag 232
Kennedy v Anti-Discrimination Commission (NT) [2006] NTCA 9; (2006) 226 FLR 34; (2006) 92 ALD 134 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 3 Oct 2006 AustLII flag 7
Mount Lawley Pty Ltd v Western Australian Planning Commission [2002] WASC 307; (2002) 123 LGERA 443 Supreme Court of Western Australia Australia - Western Australia 13 Dec 2002 AustLII flag 4
Faulconbridge v National Employers' Mutual General Insurance Association Ltd (1952) 33 Tax Cas 103 United Kingdom circa 1952 flag 5
Royal Automobile Club of Victoria v FCT [1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567 Australia - Victoria 29 Mar 1974 AustLII flag 10
English and Scottish Joint Co-Operative Wholesale Society Ltd v Commissioner of Agricultural Income Tax, Assam [1948] AC 405; [1948] 2 All ER 395 United Kingdom circa 1948 LexisNexis / Westlaw flag 9
Municipal Mutual Insurance Ltd v Hills (HM Inspector of Taxes) (1932) 16 Tax Cas 430 United Kingdom circa 1932 flag 25
Jones v South-West Lancashire Coal Owners Association Ltd [1927] AC 827; (1927) 11 Tax Cas 790 United Kingdom circa 1927 LexisNexis / Westlaw flag 27
(1889) 14 AC 381 (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 30
National Association of Local Government Officers v Watkins (HM Inspector of Taxes) (1934) 18 Tax Cas 499 United Kingdom circa 1934 flag 10
Jones v South-West Lancashire Coal Owners' Association Ltd (1927) 1 KB 33 United Kingdom circa 1927 LexisNexis / Westlaw flag 10
Carlisle and Silloth Golf Club v Smith [1913] UKLawRpKQB 88; (1913) 3 KB 75 United Kingdom 7 May 1913 CommonLII flag 11

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