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Commonwealth v O'Reilly   flag  16

[1984] VicRp 74; [1984] VR 931; (1984) 52 ALR 631; (1984) 68 FLR 364; (1984) 8 ACLR 804; (1984) 2 ACLC 190
Australia - Victoria
6th March, 1984

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Rocha Pty Ltd [2016] NSWSC 899; (2016) 310 FLR 149; (2016) 114 ACSR 89 Supreme Court of New South Wales Australia - New South Wales 22 Jun 2016 AustLII flag 6
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
TD 2012/10 - Income tax: when is income tax of a private Co a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2012] ATOTD TD2012/10 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/10 - Income tax: when is income tax of a private Co a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2012] ATOTD 10 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2007] ATOTD TD2007/28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2007] ATOTD 28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Yung Ka Tim, Timothy v Cheung Yin Ha, Selina [1999] HKCFI 3 Hong Kong Court of First Instance Hong Kong 5 Jan 1999 HKLII flag 1
[1998] HKCFI 103 (17 February 1998) [1998] HKCFI 103 Hong Kong Court of First Instance Hong Kong 17 Feb 1998 HKLII flag
Commissioner of Inland Revenue Hong Kong v Registrar of Companies [1998] HKCFI 628; [1998] 1 HKLRD 875 Hong Kong Court of First Instance Hong Kong 17 Feb 1998 HKLII flag 3
Pongrass Group Operations Pty Ltd v Lowerpinems Pty Ltd [1994] FCA 1482 Federal Court of Australia Australia - Commonwealth 16 Nov 1994 AustLII flag
VT89/247-248 and Commissioner of Taxation [1989] AATA 591; 20 ATR 4063 Administrative Appeals Tribunal Australia 4 Oct 1989 AustLII flag 3
Corporate Affairs Commission (Vic) v Lightbody [1987] VicRp 73; [1987] VR 900; (1987) 12 ACLR 294; (1987) 5 ACLC 860 Australia - Victoria 4 Mar 1987 AustLII flag
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Abuse of the Corporate Form: Reflections from the Bottom of the Harbour" (1987) 10 University of New South Wales Law Journal 67 Freiberg, Arie Australia circa 1987 AustLII flag 5
"Defaulting Director/Guarantors - Recovering Money from Co Officers for Creditors" (1985-1986) 10 Adelaide Law Review 492 Corkery, J F Australia circa 1986 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s204
Companies Act 1961 (NSW) s307, s367B, s374C, s374D, s376

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re GK Pty Ltd (in liq); Ex parte Deputy Commissioner of Taxation (1983) 7 ACLR 633; (1983) 1 ACLC 848 Australia circa 1983 LexisNexis AU flag 8
Walker v Wimborne [1976] HCA 7; (1976) 137 CLR 1; (1976) 50 ALJR 446; 3 ACLR 529 High Court of Australia Australia - Commonwealth 3 Mar 1976 AustLII flag 304
Re Mendonca; Ex parte Commissioner of Taxation [1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571 Australia circa 1969 LexisNexis AU flag 104
Ltd [1969] 2 All ER 744; [1969] 1 WLR 711 United Kingdom circa 1969 LexisNexis flag 14
Morris v Harris [1927] AC 252; [1926] All ER 15 United Kingdom circa 1927 LexisNexis / Westlaw flag 41
Collins v Sedgwick [1917] 1 Ch 179 Court of Chancery United Kingdom circa 1917 LexisNexis / Westlaw flag 3
Coxon v Gorst [1891] UKLawRpCh 68; [1891] 2 Ch 73 United Kingdom 21 Apr 1891 CommonLII flag 6
Re Adam Eyton Ltd [1887] UKLawRpCh 148; (1887) 36 Ch D 299; (1887) 57 LJCh 127 Court of Chancery United Kingdom 7 Jul 1887 CommonLII flag 58
Re Contract Corporation (Gooch ’ s Case) [1872] UKLawRpCh 19; (1871-72) LR 7 LRCh App 207 United Kingdom 13 Feb 1872 CommonLII flag 42
Fitzgerald, Re 7 ACLR 707 Australia LexisNexis AU flag 2
Re Klintworth Homes Pty Ltd 6 ACLR 599; 1 ACLC 237 Australia LexisNexis AU flag 2
Re Goonal Pty Ltd 3 ACLR 408 Australia LexisNexis AU flag 3
Williams v King 1 ACLC 561; 7 ACLR 220 Australia IntelliConnect flag 2

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