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K D Morris & Sons Pty Ltd (In Liq) v Bank of Queensland Ltd   flag  26

[1980] HCA 20; (1980) 146 CLR 165
High Court of Australia
Australia - Commonwealth
24th July, 1980

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lewis & Templeton & Warehouse Sales Pty Ltd (in liq) v LG Electronics Australia Pty Ltd (No 2) [2016] VSC 63; (2016) 48 VR 450; (2016) 308 FLR 100; (2016) 111 ACSR 538 Supreme Court of Victoria Australia - Victoria 4 Mar 2016 AustLII flag 14
Byrnes v Kendle [2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798 High Court of Australia Australia - Commonwealth 3 Aug 2011 AustLII flag 542
Crossman v PILT Nominees [2009] NSWSC 393 Supreme Court of New South Wales Australia - New South Wales 23 Apr 2009 AustLII flag 2
McDonald v Deputy Commissioner of Taxation [2005] NSWSC 2; (2005) 187 FLR 461; 23 ACLC 324; 58 ATR 418 Supreme Court of New South Wales Australia - New South Wales 1 Feb 2005 AustLII flag 27
Kindale Consulting Group Pty Ltd v Harrison [2003] WADC 115 District Court of Western Australia Australia - Western Australia 26 May 2003 AustLII flag
Ansett Australia Ground Staff Superannuation Plan Pty Ltd v Ansett Australia Ltd [2002] VSC 576; (2002) 174 FLR 1 Supreme Court of Victoria Australia - Victoria 20 Dec 2002 AustLII flag 30
New Capital Finance Pty Ltd v Miller [2002] QDC 291 District Court of Queensland Australia - Queensland 25 Sep 2002 AustLII flag 1
Massive Holdings Pty Pld v Nyora Car Club Inc [2001] QDC 322 District Court of Queensland Australia - Queensland 6 Dec 2001 AustLII flag
Silberman v One Tel Ltd [2001] NSWSC 895 Supreme Court of New South Wales Australia - New South Wales 16 Oct 2001 AustLII flag 1
Spiros Stamoulis v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1546 Federal Court of Australia Australia - Commonwealth 2 Dec 1998 AustLII flag
Spiros Stamoulis v Deputy Commissioner of Taxation [1997] FCA 1133 Federal Court of Australia Australia - Commonwealth 29 Oct 1997 AustLII flag
Commissioner of Taxation of the Commonwealth of Aus v Energy Resources of Australia Ltd S107/1995 [1996] HCATrans 185 High Court of Australia Australia - Commonwealth 17 Apr 1996 AustLII flag
John Shearer Ltd v GEHL Co [1995] FCA 1789 Federal Court of Australia Australia - Commonwealth 22 Dec 1995 AustLII flag 3
Standard Chartered Bank of Australia Ltd v Antico [1995] NSWSC 31; 131 ALR 1; 13 ACLC 1381; (1995) 38 NSWLR 290 Supreme Court of New South Wales Australia - New South Wales 6 Sep 1995 AustLII flag 97
Commissioner of Taxation v Energy Resources of Australia Ltd [1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553 Federal Court of Australia Australia - Commonwealth 30 Nov 1994 AustLII flag 23
Energy Resources of Australia Ltd v Commissioner of Taxation [1994] FCA 1040 Federal Court of Australia Australia - Commonwealth 22 Apr 1994 AustLII flag
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Brick & Pipe Industries Ltd v Occidental Life Nominees Pty Ltd [1992] VicRp 68; [1992] 2 VR 279; (1991) 6 ACSR 464; (1991) 10 ACLC 253 Australia - Victoria 20 Dec 1991 AustLII flag 89
Re Dieter William Dorfler v Fourways Holdings Pty Ltd and Australia and New Zealand Banking Group Ltd [1991] FCA 409 Federal Court of Australia Australia - Commonwealth 30 Aug 1991 AustLII flag
Re Coles Myer Finance Ltd v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 10 Federal Court of Australia Australia - Commonwealth 5 Feb 1991 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd [1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293 Federal Court of Australia Australia - Commonwealth 25 Sep 1989 AustLII flag 8
NT86/8760 and Commissioner of Taxation [1988] AATA 269; 19 ATR 3905 Administrative Appeals Tribunal Australia 8 Sep 1988 AustLII flag
Re Tamar Management Pty Ltd and John Wells v Kingsley Frederick David James; Jill Maxine James; David Maxwell James; Peter Norman James and Yallambee Pty Ltd [1985] FCA 346 Federal Court of Australia Australia - Commonwealth 20 Sep 1985 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Secret Intentions and Slippery Words: Byrnes v Kendle" (2012) 34 Sydney Law Review 599 Karaka, Corey Australia circa 2012 AustLII flag 1
"The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act" [1994] RevenueLawJl 3 Delaney, Thomas P Australia circa 1994 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

Legislation Cited

Legislation Name Provision
Bills of Exchange (Cth) s33
Companies Act, 1961 (NSW) s236, s292

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bank of Queensland Ltd v KD Morris & Sons Pty Ltd [1979] Qd R 483; 4 ACLR 241 Australia - Queensland circa 1979 LexisNexis AU flag 2
Willingale v International Commercial Bank Ltd [1978] AC 834 United Kingdom circa 1978 LexisNexis / Westlaw flag 21
Leisure Services Ltd [1978] 2 All ER 273; [1978] 1 WLR 547 United Kingdom circa 1978 LexisNexis flag 42
Nova (Jersey) Knit Ltd v Kammgarn Spinnerei GmbH [1977] 2 All ER 463; [1977] 1 WLR 713; [1977] 1 Lloyds Rep 463 United Kingdom circa 1977 LexisNexis flag 74
Evenden v Guildford City FC [1975] 1 QB 917 United Kingdom circa 1975 LexisNexis / Westlaw flag 7
Negara Indonesia v Hoalim [1973] 2 MLJ 3 Malaysia circa 1973 LexisNexis flag 37
Davis, Re; Hammond, Ex p [No 2] [1970] ALR 906; (1970) 16 FLR 402; [1970] Tas SR 286 Australia circa 1970 LexisNexis AU flag 3
Queensland Bacon Pty Ltd v Rees [1966] HCA 21; (1966) 115 CLR 266; [1966] ALR 855; 40 ALJR 13 High Court of Australia Australia - Commonwealth 6 Apr 1966 AustLII flag 453
Chow Yoong Hong v Choong Fah Rubber Manufactory [1961] UKPC 51; [1962] AC 209; (1961) 2 All ER 1163 Privy Council United Kingdom 4 Dec 1961 BAILII flag 34
Richardson v Commercial Banking Co of Sydney Ltd [1952] HCA 8; (1952) 85 CLR 110; [1952] ALR 315 High Court of Australia Australia - Commonwealth 11 Mar 1952 AustLII flag 83
Re Bairnsdale Food Products Ltd [1948] VicLawRp 1; [1948] VLR 264 Australia - Victoria 26 Feb 1948 AustLII flag 15
Inland Revenue Commissioners v Rowntree and Co Ltd [1948] 1 All ER 482; [1948] TR 37 United Kingdom circa 1948 LexisNexis flag 9
New Zealand Investment Trust Ltd, Re SC Wellington [1941] NZGazLawRp 27; [1941] NZLR 460; (1941) 43 GLR 201 New Zealand Gazette Law Reports New Zealand 9 May 1941 NZLII flag 1
Ross T Smyth & Co Ltd v T D Bailey, Son & Co [1940] 3 All ER 60; (1940) 56 TLR 825 United Kingdom circa 1940 LexisNexis flag 204
2 Act 1939 2 Act 1939 United Kingdom circa 1939 flag 7
Olds Discount Co Ltd v John Playfair Ltd [1938] 3 All ER 275 United Kingdom circa 1938 LexisNexis flag 14
Maple Flock Co Ltd v Universal Furniture Products (Wembley) Ltd [1934] 1 KB 148 United Kingdom circa 1934 LexisNexis / Westlaw flag 20
Inland Revenue Commissioners v Port of London Authority [1923] AC 507 United Kingdom circa 1923 LexisNexis / Westlaw flag 7
Stuckey & Co (In Liq), Re; Williams, Ex p [1918] QWN 35 Australia - Queensland circa 1918 flag 2
Re Guardian Assurance Co [1917] 1 Ch 431 Court of Chancery United Kingdom circa 1917 LexisNexis / Westlaw flag 22
Dublin City Distillery Ltd v Doherty [1914] UKLawRpAC 37; [1914] AC 823; 111 LT 8 United Kingdom 17 Jul 1914 CommonLII flag 42
Cyclemakers' Co-Operative Supply Co v Sims [1903] UKLawRpKQB 10; (1903) 1 KB 477 United Kingdom 23 Jan 1903 CommonLII flag 2
Mersey Steel and Iron Co v Naylor, Benzon & Co (1884) 9 AC 434; 53 LJQB 497 United Kingdom circa 1884 LexisNexis / Westlaw flag 145
Re English & Scottish Marine Insurance Co (1870) 23 LT 685 United Kingdom circa 1870 flag 5
Bank of Queensland Ltd v KD Morris & Sons Pty Ltd 3 ACLR 870 Australia LexisNexis AU flag 3

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