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Blank v Commissioner of Taxation   flag  7

[2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442
Federal Court of Australia
Australia - Commonwealth
21st February, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lochtenberg v Commissioner of Taxation [2019] FCA 1167 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 1
Lochtenberg and Commissioner of Taxation (Taxation) [2018] AATA 4667 Administrative Appeals Tribunal Australia 30 Nov 2018 AustLII flag 2
Greig v Commissioner of Taxation [2018] FCA 1084 Federal Court of Australia Australia - Commonwealth 20 Jul 2018 AustLII flag 4
TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test [2017] ATOTR TR2017/3 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test [2017] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Blank v Commissioner of Taxation [2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12 High Court of Australia Australia - Commonwealth 9 Nov 2016 AustLII flag 11
Blank v Commissioner of Taxation [2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164 Federal Court of Australia Australia - Commonwealth 29 Oct 2015 AustLII flag 10

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s44, s159GZZZP
Income Tax Assessment Act 1997 (Cth) s4.5, s6.25, s11.5, s85.5
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 93
Le Grand v Commissioner of Taxation [2002] FCA 1258; (2002) 124 FCR 53; (2002) 195 ALR 194; (2002) 51 ATR 139 Federal Court of Australia Australia - Commonwealth 15 Oct 2002 AustLII flag 70
Brooks v Commissioner of Taxation [2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35 Federal Court of Australia Australia - Commonwealth 9 Jun 2000 AustLII flag 46
Boland v Yates Property Corporation Pty Ltd [1999] HCA 64; (1999) 167 ALR 575; (1999) 74 ALJR 209; [2000] Aust Torts Reports 81-538; [2000] ANZ Conv R 191; (1999) 20 Leg Rep 19 High Court of Australia Australia - Commonwealth 9 Dec 1999 AustLII flag 339
S P Investments Pty Ltd v Commissioner of Taxation (1993) 41 FCR 282; (1993) 112 ALR 443; (1993) 25 ATR 165 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 17
Mordecai v Mordecai (1988) 12 NSWLR 58; 6 ACLC 370; 12 ACLR 751 Australia - New South Wales circa 1988 LexisNexis AU flag 72
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 341
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System" (1987) 10 University of New South Wales Law Journal 215 University of New South Wales Law Journal Australia circa 1987 AustLII flag 5
"Income Taxation - An Institution in Decay" (1986) 12 Monash University Law Review 77 Monash University Law Review Australia circa 1986 AustLII flag 8
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
Constable v FCT [1952] HCA 64; (1952) 86 CLR 402; [1953] ALR 84; (1952) 10 ATD 93; (1952) 5 AITR 371 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 32
Spencer v The Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 956
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
McArdle v Commissioner of Taxation (Cth) 79 ALR 637; 19 ATR 985 Australia circa 1981 LexisNexis AU flag 11

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