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BHP-Utah Coal Ltd v Commissioner of Taxation

[1992] FCA 137; 35 FCR 393; 107 ALR 501; 23 ATR 258

Federal Court of Australia

Australia - Commonwealth

1st April, 1992

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s170
Superannuation Act 1976 (Cth)
Income Tax Act 1975 (Cth)	s3
Income Tax (Rates) Act 1976 (Cth)	s3
Income Tax (Companies and Superannuation Funds) Act 1976 (Cth)	s3
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Pincus	[1984] FCA 286; (1984) 3 FCR 512; 15 ATR 1096	Federal Court of Australia	Australia - Commonwealth	5 Oct 1984	AustLII
FCT v Union Fidelity Trustee Co (Aust) Ltd	[1977] HCA 53; (1977) 137 CLR 275; 17 ALR 193; 8 ATR 65; 52 ALJR 1; [1977] AEGR 66	High Court of Australia	Australia - Commonwealth	14 Oct 1977	AustLII
Neubergh v Commissioners of Inland Revenue	(1977) 52 Tax Cas 79		United Kingdom	circa 1977
FCT v Levy	[1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301	High Court of Australia	Australia - Commonwealth	8 Nov 1961	AustLII
Mitchell v Commissioners of Inland Revenue	(1951) 33 Tax Cas 53		United Kingdom	circa 1951
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII
Gregory v Deputy FCT (WA)	[1937] HCA 57; (1937) 57 CLR 774; [1937] ALR 620; (1937) 4 ATD 397; 1 AITR 20	High Court of Australia	Australia - Commonwealth	7 Oct 1937	AustLII
Watson v Commissioner of Taxation (Cth)	70 FLR 267; 14 ATR 316		Australia	circa 1977	Legal Online / Westlaw
10 CTBR (Os) Case 104	10 CTBR (OS) Case 104		Australia	circa 1977

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