Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Blank v Commissioner of Taxation 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 †
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		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		10
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Lochtenberg and Commissioner of Taxation (Taxation)	[2018] AATA 4667	Administrative Appeals Tribunal	Australia	30 Nov 2018	AustLII		2
Lochtenberg v Commissioner of Taxation	[2019] FCA 1167	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII		1
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
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

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 †
Mordecai v Mordecai	(1988) 12 NSWLR 58; 6 ACLC 370; 12 ACLR 751		Australia - New South Wales	circa 1988	LexisNexis AU		72
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		71
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		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		46
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		32
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		17
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		11
McArdle v Commissioner of Taxation (Cth)	79 ALR 637; 19 ATR 985		Australia	circa 2016	LexisNexis AU		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		10
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Monash University Law Review	Australia	circa 1986	AustLII		8
"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		5
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Lochtenberg and Commissioner of Taxation (Taxation)	[2018] AATA 4667	Administrative Appeals Tribunal	Australia	30 Nov 2018	AustLII		2
Lochtenberg v Commissioner of Taxation	[2019] FCA 1167	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII		1
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
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

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback