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"Liquidations - Income Tax Issues"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
QBE Insurance Group Ltd v Australian Securities Commission	110 ALR 301; (1992) 8 ACSR 631; (1992) 28 ALD 334; (1992) 10 ACLC 1490; (1992) 8 ASCR 631		Australia	circa 1992	LexisNexis AU		15
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII		56
Harrowell v FCT	[1967] HCA 27; 116 CLR 607; 41 ALJR 123; 14 ATD 472	High Court of Australia	Australia - Commonwealth	8 Sep 1967	AustLII		6
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		160
Glenville Pastoral Co Pty Ltd (In Liquidation) v Commissioner of Taxation	[1963] HCA 36; 109 CLR 199; [1964] ALR 225; 13 ATD 196; 37 ALJR 173; (1963) 9 AITR 118	High Court of Australia	Australia - Commonwealth	26 Sep 1963	AustLII		17
Re Patridge	[1961] SR (NSW) 622	Supreme Court of New South Wales	Australia - New South Wales	circa 1961			6
FCT v W E Fuller Pty Ltd	[1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190	High Court of Australia	Australia - Commonwealth	3 Sep 1959	AustLII		18
Parke Davis & Co v Commissioner of Taxation	[1959] HCA 15; (1959) 101 CLR 521; [1959] ALR 599; 11 ATD 545; 33 ALJR 83	High Court of Australia	Australia - Commonwealth	23 Mar 1959	AustLII		11
Archer Brothers Pty Ltd v FCT	[1953] HCA 23; (1952-53) 90 CLR 140; [1953] ALR 748; 10 ATD 192	High Court of Australia	Australia - Commonwealth	28 Aug 1953	AustLII		22
FCT v Blakely	[1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		36
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		179
Commissioner of Taxation (NSW) v Stevenson	[1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415	High Court of Australia	Australia - Commonwealth	14 Dec 1937	AustLII		37
Hill v Permanent Trustee Co of New South Wales Ltd	[1930] AC 720		United Kingdom	circa 1930	LexisNexis / Westlaw		35
Inland Revenue Commissioners v Burrell	(1924) 2 KB 52		United Kingdom	circa 1924	LexisNexis / Westlaw		31
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102