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Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation   flag  6

[1992] FCA 560; (1992) 38 FCR 555; 111 ALR 131; 24 ATR 375
Federal Court of Australia
Australia - Commonwealth
20th November, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Managed Investments Ltd [No 9] [2016] QSC 109; (2016) 308 FLR 216; (2016) 112 ACSR 138 Supreme Court of Queensland Australia - Queensland 23 May 2016 AustLII flag 14
General Reinsurance Australia Ltd v HIH Casualty & General Insurance Ltd (in liq) [2009] NSWCA 22; (2009) 15 ANZ Insurance Cases 61-796 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Feb 2009 AustLII flag 7
HIH Casualty & General Insurance Ltd v General Reinsurance Australia [2008] NSWSC 461; (2008) 15 ANZ Insurance Cases 61-764 Supreme Court of New South Wales Australia - New South Wales 2 Jun 2008 AustLII flag 1
Trustee for the Raftland Trust v Commissioner of Taxation [2008] HCATrans 9 High Court of Australia Australia - Commonwealth 30 Jan 2008 AustLII flag
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
Trustee and Commissioner of Taxation [1997] AATA 114; 35 ATR 1134 Administrative Appeals Tribunal Australia 4 Apr 1997 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Sales Tax Act (No. 3) 1930 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act (No. 2) 1930 (Cth)
Sales Tax Assessment Act (No. 3) 1930 (Cth)
Sales Tax Assessment Act (No. 7) 1930 (Cth)
Federal Court Rules (Cth)
Factors (Mercantile Agents) Act (NSW) s5
Sale of Goods Act 1923 (NSW) s28

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
"Waiver of Conditions and Conditions Precedent" (1992) 9 Australian Bar Review 110 Australian Bar Review Australia circa 1992 LexisNexis AU flag 1
Genex Corporation Pty Ltd v Commonwealth of Australia (1991) 30 FCR 193; (1991) 101 ALR 161; 22 ATR 178 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 13
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 302
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd [1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423 United Kingdom circa 1988 LexisNexis / Westlaw flag 59
Comptroller of Stamps v Ashwick (Vic) [1987] HCA 60; (1987) 163 CLR 640; (1987) 76 ALR 161; (1987) 62 ALJR 22 High Court of Australia Australia - Commonwealth 10 Dec 1987 AustLII flag 13
Gamer's Motor Centre (Newcastle) Pty Ltd v Natwest Wholesale Australia Pty Ltd [1987] HCA 30; (1987) 163 CLR 236; (1987) 72 ALR 321; [1987] ASC 57; 61 ALJR 415 High Court of Australia Australia - Commonwealth 24 Jul 1987 AustLII flag 44
W & J Investments Ltd v Commissioner of Taxation (1987) 16 FCR 314; (1987) 76 ALR 293; 19 ATR 226 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 8
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
Brayson Motors Pty Ltd (In Liq) v FCT [1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267 High Court of Australia Australia - Commonwealth 26 Mar 1985 AustLII flag 118
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth) [1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059 Federal Court of Australia Australia - Commonwealth 30 Oct 1984 AustLII flag 24
Bayford Wholesale Pty Ltd v FCT [1984] FCA 222; (1984) 2 FCR 427; 55 ALR 189; 15 ATR 1026 Federal Court of Australia Australia - Commonwealth 10 Aug 1984 AustLII flag 4
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
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 346
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Boydell v James [1936] SR (NSW) 620 Supreme Court of New South Wales Australia - New South Wales circa 1936 flag 1
Stewart Dawson & Co (Vict) Pty Ltd v FCT [1933] HCA 4; (1933) 48 CLR 683; 39 ALR 253; 2 ATD 221 High Court of Australia Australia - Commonwealth 27 Feb 1933 AustLII flag 23
Falcke v Scottish Imperial Insurance Co [1886] UKLawRpCh 230; (1886) 34 Ch D 234; 56 LJCh 707 Court of Chancery United Kingdom 1 Dec 1886 CommonLII flag 123
Brogden v Metropolitan Railway Co (1877) 2 AC 666 United Kingdom circa 1877 LexisNexis / Westlaw flag 224
Rumsey v The North-Eastern Railway Co [1863] EngR 681; 14 CBNS 641; 143 ER 596; 32 LJCP 244 Court of Common Pleas United Kingdom circa 1863 CommonLII flag 9
Gore v Gibson [1845] EngR 387; 153 ER 260; (1845) 13 M & W 623 Court of Exchequer United Kingdom circa 1845 CommonLII flag 16
Mavor, Assignee of W H Pune, v Pyne [1825] EngR 766; 130 ER 522; (1825) 3 Bing 285 Court of Common Pleas United Kingdom circa 1825 CommonLII flag 2

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