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Re Commissioner of Taxation of the Commonwealth of Australia v Kelly Ford Pty Ltd; Kelly Wholesale Pty Ltd; Bane Finance Pty Ltd and Datival Merchandising Pty Ltd   flag 

[1984] FCA 78
Federal Court of Australia
Australia - Commonwealth
4th April, 1984

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
The Act (Cth)
Gift Duty Act 1941 (Cth)
Gift Duty Assessment Act, 1941 (Cth)
Gift Duty Amendment Act 1978 (Cth)
Gift Duty Assessment Amendment Act 1978 (Cth)
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Werchon [1936] ArgusLawRp 73; (1936) 42 ALR 425; 62 FLR 214; 13 ATR 256 Argus Law Reports Australia 11 Aug 1982 AustLII flag 1
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 347
FCT v St Helens Farm (ACT) Pty Ltd [1981] HCA 4; (1981) 146 CLR 336 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 179
FCT v St Helens Farm (ACT) Pty Ltd (1981) 146 CLR 136 Australia - Commonwealth circa 1981 Legal Online / Westlaw flag 1
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
Inland Revenue Commissioners v Plummer [1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1 United Kingdom circa 1980 LexisNexis / Westlaw flag 37
Inland Revenue Commissioners v Plummer (1979) 1 Ch 63 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 1
Aberdeen Construction Group Ltd v Inland Revenue Commissioners [1978] AC 885; [1978] 1 All ER 962 United Kingdom circa 1978 LexisNexis / Westlaw flag 36
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
Ransom v Higgs [1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281 House of Lords United Kingdom 13 Nov 1974 BAILII flag 75
Lupton (Inspector of Taxes) v FA & AB Ltd [1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580 United Kingdom circa 1972 LexisNexis / Westlaw flag 47
Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1972] AC 661 United Kingdom circa 1972 LexisNexis / Westlaw flag 7
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Bray v FCT [No 2] [1971] HCA 8; (1971) 123 CLR 348; 45 ALJR 224; 2 ATR 179 High Court of Australia Australia - Commonwealth 8 Apr 1971 AustLII flag 9
Bulmer v Inland Revenue Commissioners [1967] 1 Ch 145; (1966) 44 Tax Cas 1 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 7
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47
Gorton v FCT [1965] HCA 1; (1965) 113 CLR 604; 1 ATR 65; 13 ATD 458; 38 ALJR 353 High Court of Australia Australia - Commonwealth 16 Dec 1965 AustLII flag 38
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd [1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281 United Kingdom circa 1963 LexisNexis / Westlaw flag 49
O'Leary v R [1946] ArgusLawRp 94; 52 ALR 535; 15 ATR 500 Argus Law Reports Australia 13 Nov 1946 AustLII flag 2
Trautwein v FCT [1936] HCA 46; (1936) 56 CLR 196 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 35
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
3 FCR 469 3 FCR 469 Federal Court of Australia Australia circa 1963 Legal Online / Westlaw flag 2

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