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Linter Textiles     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Westpac Banking Corporation v Bell Group Ltd (in liq) (No 3)	[2012] WASCA 157; (2012) 44 WAR 1; (2012) 270 FLR 1; (2012) 89 ACSR 1	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Aug 2012	AustLII		215
Commissioner of Taxation v Linter Textiles Australia Ltd	[2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913	High Court of Australia	Australia - Commonwealth	26 Apr 2005	AustLII		121

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Macquarie Health Corporation Ltd	(1999) 17 ACLC 171		Australia	circa 1999	IntelliConnect		9
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
"Some Thoughts on Beneficial Interests and Beneficial Ownership in Revenue Law"	(1996) 19 University of New South Wales Law Journal 181	University of New South Wales Law Journal	Australia	circa 1996	AustLII		4
Mineral & Chemical Traders Pty Ltd v T Tymczyszyn Pty Ltd (in liq)	(1994) 15 ACSR 398; 13 ACLC 40		Australia	circa 1994	LexisNexis AU		16
Re Allan Fitzgerald Pty Ltd	(1992-1993) 9 ACSR 627		Australia	circa 1993	LexisNexis AU		2
J Sainsbury PLC v O'Connor (Inspector of Taxes)	[1991] 1 WLR 963		United Kingdom	circa 1991	LexisNexis / Westlaw		27
Re Transphere Pty Ltd	(1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426		Australia - New South Wales	circa 1986	LexisNexis AU		35
Lines Bros Ltd (in liq), In re	[1983] Ch 1; [1982] 2 All ER 183; [1982] 2 WLR 1010	Court of Chancery	United Kingdom	circa 1983	LexisNexis / Westlaw		58
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties	[1980] 1 NSWLR 510; 10 ATR 942		Australia - New South Wales	circa 1980	LexisNexis AU		97
FCT v Students World (Aust) Pty Ltd	[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298	High Court of Australia	Australia - Commonwealth	22 Feb 1978	AustLII		30
Tito v Waddell (No 2)	[1977] Ch 106; [1977] 3 All ER 129; [1977] 2 WLR 496	Court of Chancery	United Kingdom	circa 1977	LexisNexis / Westlaw		415
Deputy Commissioner of Taxation (Cth) v AGC (Advances) Ltd	53 ALR 62; 69 FLR 216; [1976] 1 NSWLR 29; 15 ATR 409		Australia - New South Wales	circa 1976	LexisNexis AU		22
Ayerst v C & K (Construction) Ltd	[1976] AC 167; [1975] 2 All ER 537		United Kingdom	circa 1976	LexisNexis / Westlaw		151
Curran v FCT	[1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII		46
FCT v Brian Hatch Timber Co (Sales) Pty Ltd	[1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287	High Court of Australia	Australia - Commonwealth	7 Jan 1972	AustLII		92
FCT v Casuarina Pty Ltd	(1970-1971) 127 CLR 62		Australia - Commonwealth	circa 1971	Legal Online / Westlaw		45
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		59
Wood Preservation Ltd v Prior	[1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112		United Kingdom	circa 1969	LexisNexis		43
Commissioner of Stamp Duties (Qld) v Livingston	[1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963	Privy Council	United Kingdom	circa 1964	BAILII		277
IR Commissioners v Olive Mill Ltd (In Liq)	[1963] 2 All ER 130; [1963] 1 WLR 712		United Kingdom	circa 1963	LexisNexis		6
White v Bristol Aeroplane Co Ltd	[1953] Ch 65	Court of Chancery	United Kingdom	circa 1953	LexisNexis / Westlaw		22
Dalgety Downs Pastoral Co Pty Ltd v FCT	[1952] HCA 54; (1952) 86 CLR 335; [1952] ALR 946; (1952) 10 ATD 55; 5 AITR 386	High Court of Australia	Australia - Commonwealth	27 Oct 1952	AustLII		33
Avon Downs Pty Ltd v FCT	[1949] HCA 26; (1949) 78 CLR 353; [1949] ALR 792; 4 AITR 195; 9 ATD 5; 78 CR 353; 23 ALJR 322	High Court of Australia	Australia - Commonwealth	3 Aug 1949	AustLII		597
In re Farrow's Bank Ltd	[1921] 2 Ch 164	Court of Chancery	United Kingdom	circa 1921	LexisNexis / Westlaw		13
Reigate v Union Manufacturing Co (Ramsbottom) Ltd	[1918] 1 KB 592; 118 LT 479		United Kingdom	circa 1918	LexisNexis / Westlaw		171
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		121
In re Oriental Inland Steam Co	[1874] UKLawRpCh 80; (1874) 9 LRCh App 557		United Kingdom	1 Jul 1874	CommonLII		48