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A L Hamblin Equipment Pty Ltd v FCT   flag 

[1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529
High Court of Australia
Australia - Commonwealth
4th November, 1974

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Gold Valley Iron Pty Ltd (in liq) v OPS Screening & Crushing Equipment Pty Ltd [2022] WASCA 134; (2022) 59 WAR 232 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 20 Oct 2022 AustLII flag
Sullivan v Energy Services International Pty Ltd (in liq) [2002] NSWSC 937; 171 FLR 106; 43 ACSR 179; 43 ASCR 179 Supreme Court of New South Wales Australia - New South Wales 11 Oct 2002 AustLII flag
New Style Furniture Sales Pty Ltd v Deputy Commissioner of Taxation [1998] FCA 993 Federal Court of Australia Australia - Commonwealth 20 Aug 1998 AustLII flag
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag
Bellinz Pty Ltd v Commissioner of Taxation [1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350 Federal Court of Australia Australia - Commonwealth 31 Mar 1998 AustLII flag
TR 98/15 - Income tax: taxation consequences of trading in a previously leased asset for a replacement leased asset [1998] ATOTR TR98/15 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/15 - Income tax: taxation consequences of trading in a previously leased asset for a replacement leased asset [1998] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 96/6 - Income tax: assessability of benefits arising from the purchase or order of new aircraft [1996] ATOTR TR96/6 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/6 - Income tax: assessability of benefits arising from the purchase or order of new aircraft [1996] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation [1992] FCA 615 Federal Court of Australia Australia - Commonwealth 11 Dec 1992 AustLII flag
Re Hyteco Hiring Pty Ltd v Commissioner of Taxation [1992] FCA 189 Federal Court of Australia Australia - Commonwealth 5 May 1992 AustLII flag
Re Stanley James Cole v Commissioner of Taxation [1989] FCA 317; 20 ATR 1110 Federal Court of Australia Australia - Commonwealth 14 Aug 1989 AustLII flag
Cooling v Commissioner of Taxation (Cth) [1989] FCA 301; 88 ALR 557; 20 ATR 711 Federal Court of Australia Australia - Commonwealth 9 Aug 1989 AustLII flag
TNT Skypak International (Aust) Pty Ltd v FCT [1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175 Federal Court of Australia Australia - Commonwealth 20 Apr 1988 AustLII flag
WT86/4327 and Commissioner of Taxation [1988] AATA 470; 19 ATR 3452 Administrative Appeals Tribunal Australia 22 Apr 1988 AustLII flag
Invercargill Licensing Trust v Invercargill City Council HC Invercargill A77/83 [1985] NZHC 806 High Court of New Zealand New Zealand 22 Feb 1985 NZLII flag
John Anderson Ltd v Commissioner of Inland Revenue HC Auckland M395/83 [1985] NZHC 802; (1985) 8 TRNZ 385; (1985) 7 NZTC 5,029 High Court of New Zealand New Zealand 1 Mar 1985 NZLII flag
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag
Taxation, Commissioner of (Cth) v Mullins [1981] FCA 187; (1981) 38 ALR 685; 56 FLR 256; 12 ATR 523 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag
It 278 - Disposal of Property by Trade-in - Application of Section 26aaa and 59 [1976] ATOITR IT278 Australian Taxation Office Australia - Commonwealth 3 Jun 1976 AustLII flag
IT 87 - Meaning of 'consideration receivable' in section 59 [1975] ATOITR IT87 Australian Taxation Office Australia - Commonwealth 17 Jun 1975 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"The Scope of 'Rights in the Collateral' in Section 19(2) of the PPSA - Can Bare Possession Support Attachment of a Security Interest?" (2011) 34 University of New South Wales Law Journal 524 Whittaker, Bruce Australia circa 2011 AustLII flag
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag
"Income Tax Judgements of Sir Garfield Barwick: A Study in the Failure of the New Legalism, The" (1982-1983) 9 Monash University Law Review 115 Lehmann, Geoffrey Australia circa 1983 AustLII flag
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII 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
McClelland v FCT [1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag
FCT v McClelland [1969] HCA 72; (1969) 118 CLR 353; 14 ATD 529; 41 ALJR 227 High Court of Australia Australia - Commonwealth 28 Feb 1969 AustLII flag
Eastern Construction Co Ltd v National Trust Co Ltd [1913] UKLawRpAC 44; [1914] AC 197 United Kingdom 21 Oct 1913 CommonLII flag
Webb v Fox [1797] EngR 569; 7 TR 391; 101 ER 1037 United Kingdom circa 1797 CommonLII flag
[1609] Yelv 172; 80 Er 114 [1609] Yelv 172; 80 ER 114 King's Bench United Kingdom circa 1609 CommonLII flag

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