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Tikva Investments Pty Ltd v FCT   flag  13

[1972] HCA 68; 128 CLR 158; (1972) 3 ATR 458; 47 ALJR 38
High Court of Australia
Australia - Commonwealth
20th December, 1972

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Commonwealth Bank of Australia v Deputy Commissioner of Taxation [2009] FCAFC 126; 180 FCR 161 Federal Court of Australia Australia - Commonwealth 16 Sep 2009 AustLII flag 1
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property [2004] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property [2004] ATOGSTR GSTR2004/6 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
GSTR 2003/D5 - Goods and Services Tax: tax law partnerships [2003] ATODGSTR GSTR2003/D5 Australian Taxation Office Australia - Commonwealth 16 Apr 2003 AustLII flag
GSTR 2003/13 - Goods and services tax: general law partnerships [2003] ATOGSTR GSTR2003/13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTR 2003/13 - Goods and services tax: general law partnerships [2003] ATOGSTR 13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Ronan v Australia & New Zealand Banking Group Ltd [2000] VSCA 77; (2000) 2 VR 531; [2000] V Conv R 54-632 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 May 2000 AustLII flag 13
Josef Gutwenger v Commissioner of Taxation [1995] FCA 1044 Federal Court of Australia Australia - Commonwealth 31 Jan 1995 AustLII flag
Industrial Relations Commission Decision 1498/1994 [1994] AIRC 1326 Australian Industrial Relations Commission Australia 31 Aug 1994 AustLII flag
TT90/11 and Commissioner of Taxation [1991] AATA 576; 22 ATR 3257 Administrative Appeals Tribunal Australia 19 Jun 1991 AustLII flag
Re Taxation Appeals [1991] AATA 117; (1991) 22 ATR 3166 Administrative Appeals Tribunal Australia 9 May 1991 AustLII flag 4
It 2540 - Income Tax : Capital Gains : Application To Disposals of Partnership Assets and Partnership Interests [1989] ATOITR IT2540 Australian Taxation Office Australia - Commonwealth 22 Jun 1989 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxation, Commissioner of (Cth) v Beville [1953] ALR 490; 10 ATD 170 Australia circa 1953 LexisNexis AU flag 5
FCT v Happ [1952] ALR 382; (1952) 9 ATD 447; (1952) 5 AITR 290 Australia circa 1952 LexisNexis AU flag 19
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 59
Income Tax Commissioners for City of London v Gibbs [1942] AC 402; [1942] 1 All ER 415 United Kingdom circa 1942 LexisNexis / Westlaw flag 34
Hocking v Western Australian Bank [1909] HCA 68; (1909) 9 CLR 738; 16 ALR 161 High Court of Australia Australia - Commonwealth 3 Nov 1909 AustLII flag 46
Smith v Anderson [1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247 United Kingdom 16 Jul 1880 CommonLII flag 177

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