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Henry Jones (IXL) Ltd v Commissioner of Taxation   flag  19

[1991] FCA 488; (1991) 31 FCR 64; 102 ALR 1; 22 ATR 328
Federal Court of Australia
Australia - Commonwealth
24th October, 1991

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Ycnm v FCT [2019] AATA 1592; (2019) 110 ATR 151 Administrative Appeals Tribunal Australia 1 Jul 2019 AustLII flag 3
JSJG and Commissioner of Taxation (Taxation) [2019] AATA 336 Administrative Appeals Tribunal Australia 7 Mar 2019 AustLII flag 1
TR 92/3 - Income tax: whether profits on isolated transactions are income [1992] ATOTR TR92/3 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/3 - Income tax: whether profits on isolated transactions are income [1992] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
IRC v John Lewis Properties plc [2002] EWCA Civ 1869; [2003] 2 WLR 1196 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2002 BAILII flag 6
Visy Packaging Holdings Pty Ltd v FCT [2012] FCA 1195; (2012) 91 ATR 810 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 14
Sommer v FCT [2002] FCA 1205; (2002) 51 ATR 102 Federal Court of Australia Australia - Commonwealth 27 Sep 2002 AustLII flag 9
National Australia Bank Ltd v Commissioner of Taxation [1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378 Federal Court of Australia Australia - Commonwealth 12 Jun 1997 AustLII flag 18
Antlers Pty Ltd (in liq) v Commissioner of Taxation [1997] FCA 114 Federal Court of Australia Australia - Commonwealth 28 Feb 1997 AustLII flag
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1994] FCA 1341 Federal Court of Australia Australia - Commonwealth 16 Sep 1994 AustLII flag
Rotherwood Pty Ltd v the FCT [1994] FCA 1300 Federal Court of Australia Australia - Commonwealth 31 Aug 1994 AustLII flag
Tuite v Administrative Appeals Tribunal [1993] FCA 113 Federal Court of Australia Australia - Commonwealth 25 Mar 1993 AustLII flag 2
Re SP Investments Pty Ltd As Trustee of the LM Brennan Trust and Perron Investments Pty Ltd v the Commissioner of Taxation [1992] FCA 438 Federal Court of Australia Australia - Commonwealth 8 Sep 1992 AustLII flag
Commissioners of Inland Revenue v John Lewis Properties Ltd [2001] EWHC Ch 409; [2001] BTC 213 High Court of England and Wales United Kingdom - England and Wales 13 Jun 2001 BAILII flag
Shabib v Green Formwork Pty Ltd [2022] NSWPIC 260 Personal Injury Commission of New South Wales Australia - New South Wales 31 May 2022 AustLII flag
Gardiner v Laing O ’ Rourke Australia Construction Pty Ltd [2020] NSWCA 151; (2020) 102 NSWLR 599 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Jul 2020 AustLII flag 11
John Lewis Properties Plc v Inland Revenue [2000] UKSC SPC00255 United Kingdom Supreme Court United Kingdom 5 Sep 2000 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 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 1

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth) s5, s41, s115, s116, s118, s120, s121, s122

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Shabib v Green Formwork Pty Ltd [2022] NSWPIC 260 Personal Injury Commission of New South Wales Australia - New South Wales 31 May 2022 AustLII flag
Gardiner v Laing O ’ Rourke Australia Construction Pty Ltd [2020] NSWCA 151; (2020) 102 NSWLR 599 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Jul 2020 AustLII flag 11
John Lewis Properties Plc v Inland Revenue [2000] UKSC SPC00255 United Kingdom Supreme Court United Kingdom 5 Sep 2000 BAILII 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 1
Clyne v Deputy Commissioner of Taxation (1982) 43 ALR 342; (1982) 56 ALJR 857; (1982) 13 ATR 481 Australia circa 1982 LexisNexis AU flag 55
Streimer v Tamas (1981) 37 ALR 211 Australia circa 1981 LexisNexis AU flag 71

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