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Commissioner of Taxation v Linter Textiles Australia Ltd (in liq)   flag  4

[2003] FCAFC 63; (2003) 129 FCR 42; 52 ATR 502; 21 ACLC 816
Federal Court of Australia
Australia - Commonwealth
14th April, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Financial Markets Authority v Zhong [2023] NZHC 766; [2023] NZCCLR 28 High Court of New Zealand New Zealand 6 Apr 2023 NZLII flag 4
Lygon Nominees Pty Ltd v Commissioner of State Revenue [2005] VSC 247; (2005) 60 ATR 135 Supreme Court of Victoria Australia - Victoria 13 Jul 2005 AustLII flag 5
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 flag 121
Kent v The Vessel Maria Luisa [2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12 Federal Court of Australia Australia - Commonwealth 16 May 2003 AustLII flag 18

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth)
Income Tax Assessment Act 1936 (Cth) s103, s103A
Judiciary Act 1903 (Cth)
Superannuation Act 1976 (Cth)
Federal Court Rules (Cth)
Company Law Review Act 1998 (Cth)
Companies Act (WA)
Finance Act 1927
Finance Act 1954

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Barns v Barns [2003] HCA 9 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 65
"Equity: Too successful?" (2003) 77 Australian Law Journal 30 Australian Law Journal Australia circa 2003 Legal Online flag 15
Re Yaohan Hongkong Corporation Ltd (in liquidation) [2000] HKCA 437 Hong Kong Court of Appeal Hong Kong 3 Nov 2000 HKLII flag 1
FCT v Macquarie Health Corporation Ltd (1999) 17 ACLC 171 Australia circa 1999 IntelliConnect flag 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 flag 34
Fox v Commissioner for Superannuation (No 2) (1998) 88 FCR 416 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 9
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1961
Mineral & Chemical Traders Pty Ltd v T Tymczyszyn Pty Ltd (in liq) (1994) 15 ACSR 398; 13 ACLC 40 Australia circa 1994 LexisNexis AU flag 16
Re Frederick Inns [1993] IESC 1; [1994] 1 ILRM 387 Supreme Court of Ireland Republic of Ireland 5 Nov 1993 BAILII flag 32
J Sainsbury PLC v O'Connor (Inspector of Taxes) [1991] 1 WLR 963 United Kingdom circa 1991 LexisNexis / Westlaw flag 27
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld) [1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545 High Court of Australia Australia - Commonwealth 23 Oct 1984 AustLII flag 80
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 flag 58
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 flag 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 flag 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 flag 22
Ayerst v C & K (Construction) Ltd [1976] AC 167; [1975] 2 All ER 537 United Kingdom circa 1976 LexisNexis / Westlaw flag 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 flag 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 flag 92
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 flag 59
Pty Ltd (1970-71) 127 CLR 62 Australia - Commonwealth circa 1970 Legal Online / Westlaw flag 45
Wood Preservation Ltd v Prior [1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112 United Kingdom circa 1969 LexisNexis flag 43
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 244
Haque v Haque (No 2) [1965] HCA 38; (1965) 114 CLR 98; [1966] ALR 553; (1965) 39 ALJR 144 High Court of Australia Australia - Commonwealth 29 Jul 1965 AustLII flag 69
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 flag 277
IR Commissioners v Olive Mill Ltd (In Liq) [1963] 2 All ER 130; [1963] 1 WLR 712 United Kingdom circa 1963 LexisNexis flag 6
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 flag 33
In re Farrow's Bank Ltd [1921] 2 Ch 164 Court of Chancery United Kingdom circa 1921 LexisNexis / Westlaw flag 13
Superannuation Fund Investment Trust v Commissioner of Stamps (SA) [1979] HCA 34; 145 CLR 330; 26 ALR 99; (1979) 53 ALJR 614; 10 ATR 97; [1979] AEGR 71 High Court of Australia Australia - Commonwealth 4 May 1920 AustLII flag 100
Reigate v Union Manufacturing Co (Ramsbottom) Ltd [1918] 1 KB 592; 118 LT 479 United Kingdom circa 1918 LexisNexis / Westlaw flag 171
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
Knowles v Scott [1891] UKLawRpCh 34; [1891] 1 Ch 717 United Kingdom 20 Feb 1891 CommonLII flag 25
In re Oriental Inland Steam Co [1874] UKLawRpCh 80; (1874) 9 LRCh App 557 United Kingdom 1 Jul 1874 CommonLII flag 48

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