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FCT v Barnes   flag  34

[1975] HCA 61; (1975) 133 CLR 483; 8 ALR 631; (1975) 5 ATR 713; (1976) 50 ALJR 382
High Court of Australia
Australia - Commonwealth
22nd December, 1975

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
MJ and IT Holdings Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 3250 Administrative Appeals Tribunal Australia 8 Sep 2021 AustLII flag 1
Commissioner of Inland Revenue v ANZ Bank Group [1985] FJLawRp 22 (1985) 31 FLR 143 Australia 20 Jul 1985 PacLII flag
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation [2018] FCA 2041 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag 1
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
Cassaniti v Commissioner of Taxation [2010] FCA 641; (2010) 186 FCR 480; [2010] ATC 20-192; (2010) 79 ATR 340 Federal Court of Australia Australia - Commonwealth 24 Jun 2010 AustLII flag 20
Wily v Commonwealth [1996] FCA 1435; (1996) 66 FCR 206; (1996) 136 ALR 527; (1996) 14 ACLC 863; (1996) 19 ACSR 720 Federal Court of Australia Australia - Commonwealth 2 May 1996 AustLII flag 14
Re Phillip Leslie Ex Parte: Deputy Commissioner of Taxation [1994] FCA 1441 Federal Court of Australia Australia - Commonwealth 31 Oct 1994 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Prescribing Biochemists Pty Ltd and Kenneth John Rennie Commissioner of Taxation of the Commonwealth of Australia v Manucom Pty Ltd and Kenneth John Rennie [1994] FCA 1384 Federal Court of Australia Australia - Commonwealth 6 Oct 1994 AustLII flag
Commissioner of Taxation v B & G Plant Hire Pty Ltd [1994] FCA 1257; (1994) 52 FCR 257; (1994) 123 ALR 699; (1994) 14 ACSR 283; (1994) 12 ACLC 793; 29 ATR 58 Federal Court of Australia Australia - Commonwealth 12 Aug 1994 AustLII flag 12
Re DPP; Ex parte Lawler [1994] HCA 10; 179 CLR 270; (1994) 119 ALR 655; (1994) 68 ALJR 289 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 98
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 203
Re Robert James Macleod Australian Securities Commission v Robert James Macleod; Trainex Pty Ltd; Starlight Film Studios Ltd; Starlight Pictures Pty Ltd and Star Partners Pty Ltd [1994] FCA 893 Federal Court of Australia Australia - Commonwealth 8 Feb 1994 AustLII flag
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
Deputy Commissioner of Taxation v Reidy [2010] NSWDC 69 District Court of New South Wales Australia - New South Wales 7 May 2010 AustLII flag
Commissioner of Taxation v Brook [1995] NSWCA 87 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 2 Feb 1995 AustLII flag
Starkey, Re [1993] QCA 195 Supreme Court of Queensland - Court of Appeal Australia - Queensland 31 May 1993 AustLII flag
Kenneth Noel Davies v Warren Taylor [1997] TASSC 132 Supreme Court of Tasmania Australia - Tasmania 6 Nov 1997 AustLII flag
Taxation, Deputy Commissioner of (Vic) v General Credits Ltd [1988] VicRp 61; [1988] VR 571; (1987) 82 ALR 101; (1987) 5 ACLC 1103; (1987) 19 ATR 372 Australia - Victoria 13 Oct 1987 AustLII flag 6
Oldfield v Tilley [1988] VicRp 10; [1988] VR 77 Australia - Victoria 23 Jun 1987 AustLII flag 2
Judson v Deputy FCT (Vic) [1988] VicRp 41; [1988] VR 308; (1987) 81 ALR 139; (1987) 12 ACLR 91; (1987) 5 ACLC 716; 19 ATR 26 Australia - Victoria 15 May 1987 AustLII flag 2
Russell v AGC (Advances) Ltd [1988] VicRp 13; [1988] VR 97; (1987) 12 ACLR 78; (1987) 5 ACLC 565; 19 ATR 138 Australia - Victoria 27 Apr 1987 AustLII flag 5
Deputy Commissioner of Taxation (Cth) v Horsburgh (No 2) [1984] VicRp 68; [1984] VR 773; (1984) 54 ALR 397; (1984) 70 FLR 182; (1984) 2 ACLC 558; 15 ATR 735 Australia - Victoria 29 Jun 1984 AustLII flag 4
Waters v Widdows [1984] VicRp 41; [1984] VR 503; (1984) 54 ALR 691; (1983) 79 FLR 108; (1984) 2 ACLC 714; 15 ATR 967 Australia - Victoria 18 Oct 1983 AustLII flag 13
Commissioner of Taxation (Cth) v Horsburgh [1983] VicRp 118; [1983] 2 VR 591; (1983) 69 FLR 171; (1984) 2 ACLC 73; 14 ATR 575 Australia - Victoria 10 Jun 1983 AustLII flag 8
Hart v Barnes [1983] VicRp 111; [1983] 2 VR 517; (1982) 7 ACLR 310; (1983) 1 ACLC 690; 13 ATR 694 Australia - Victoria 25 Nov 1982 AustLII flag 12
Wong Wing Wah v Collector of Stamp Duty [2021] HKCFI 11; [2021] 1 HKLRD 649 Hong Kong Court of First Instance Hong Kong 6 Jan 2021 HKLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Is a Cause of Action a Castle? Statutory Choses in Action as Property and s 51(XXXI) of the Constitution" [2018] MelbULawRw 14 Duffy, Michael J Australia circa 2018 AustLII flag
"Reminiscing The Taxation Priorities In Insolvency" [2005] JlATaxTA 23 Symes, Christopher F Australia circa 2005 AustLII flag
"Table of Cases" [1998] AUMPLawAYbk 1 Editors Australia circa 1998 AustLII flag
"Ejecting the Blank Tape Levy: Australian Tape Manufacturers Association Ltd v Commonwealth of Australia" (1994) 16 Sydney Law Review 537 Challis, Darren Australia circa 1994 AustLII flag 2
"Receivership and Liquidation of Joint Ventures" [1987] AUMPLawAYbk 20 Fisher, RH Australia circa 1987 AustLII flag
"Table of Cases" [1987] AUMPLawAYbk 1 Editors Australia circa 1987 AustLII flag
"Duties and Liabilities of a Receiver and Manager Appointed Out of Court, The" (1979-1980) 12 Melbourne University Law Review 52 O'Donovan, James Australia circa 1980 AustLII flag 1
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective" (1990) 6 Queensland University of Technology Law Journal 13 Alexander, Howard L Australia - Queensland circa 1990 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Bankruptcy Act 1966 (Cth) s6, s109
Income Tax Assessment Act 1936 (Cth)
Judiciary Act (Cth)
Companies Act 1961 (NSW)
State Act (NSW) s196

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
705 NSWR 266 705 NSWR 266 Australia - New South Wales flag 1
702 NSWR 266 702 NSWR 266 Australia - New South Wales flag 1
Starkey, Re [1993] QCA 195 Supreme Court of Queensland - Court of Appeal Australia - Queensland 31 May 1993 AustLII flag
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective" (1990) 6 Queensland University of Technology Law Journal 13 Alexander, Howard L Australia - Queensland circa 1990 AustLII flag
Kenneth Noel Davies v Warren Taylor [1997] TASSC 132 Supreme Court of Tasmania Australia - Tasmania 6 Nov 1997 AustLII flag
Taxation, Deputy Commissioner of (Vic) v General Credits Ltd [1988] VicRp 61; [1988] VR 571; (1987) 82 ALR 101; (1987) 5 ACLC 1103; (1987) 19 ATR 372 Australia - Victoria 13 Oct 1987 AustLII flag 6
Oldfield v Tilley [1988] VicRp 10; [1988] VR 77 Australia - Victoria 23 Jun 1987 AustLII flag 2
Judson v Deputy FCT (Vic) [1988] VicRp 41; [1988] VR 308; (1987) 81 ALR 139; (1987) 12 ACLR 91; (1987) 5 ACLC 716; 19 ATR 26 Australia - Victoria 15 May 1987 AustLII flag 2
Russell v AGC (Advances) Ltd [1988] VicRp 13; [1988] VR 97; (1987) 12 ACLR 78; (1987) 5 ACLC 565; 19 ATR 138 Australia - Victoria 27 Apr 1987 AustLII flag 5
Deputy Commissioner of Taxation (Cth) v Horsburgh (No 2) [1984] VicRp 68; [1984] VR 773; (1984) 54 ALR 397; (1984) 70 FLR 182; (1984) 2 ACLC 558; 15 ATR 735 Australia - Victoria 29 Jun 1984 AustLII flag 4
Waters v Widdows [1984] VicRp 41; [1984] VR 503; (1984) 54 ALR 691; (1983) 79 FLR 108; (1984) 2 ACLC 714; 15 ATR 967 Australia - Victoria 18 Oct 1983 AustLII flag 13
Commissioner of Taxation (Cth) v Horsburgh [1983] VicRp 118; [1983] 2 VR 591; (1983) 69 FLR 171; (1984) 2 ACLC 73; 14 ATR 575 Australia - Victoria 10 Jun 1983 AustLII flag 8
Hart v Barnes [1983] VicRp 111; [1983] 2 VR 517; (1982) 7 ACLR 310; (1983) 1 ACLC 690; 13 ATR 694 Australia - Victoria 25 Nov 1982 AustLII flag 12
Wong Wing Wah v Collector of Stamp Duty [2021] HKCFI 11; [2021] 1 HKLRD 649 Hong Kong Court of First Instance Hong Kong 6 Jan 2021 HKLII flag 3

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