FCT v Steeves Agnew & Co (Vic) Pty Ltd 50

[1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259

High Court of Australia

Australia - Commonwealth

1st June, 1951

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
JG King Project Management Pty Ltd v Hunters Green Retirement Living Pty Ltd	[2024] VSCA 310	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Dec 2024	AustLII
Re JDH Capital Pty Ltd	[2024] NSWSC 164	Supreme Court of New South Wales	Australia - New South Wales	27 Feb 2024	AustLII	2
Access Training Group Ltd v James Michael Jane; Access Group Training Ltd v Venture Capital Fund Australia Ltd	[2023] NSWSC 1416	Supreme Court of New South Wales	Australia - New South Wales	22 Nov 2023	AustLII	2
Winau Aust Pty Ltd v LCC Property Development Pty Ltd	[2022] NSWSC 1258	Supreme Court of New South Wales	Australia - New South Wales	21 Sep 2022	AustLII	2
MJ and IT Holdings Pty Ltd and Commissioner of Taxation (Taxation)	[2021] AATA 3250	Administrative Appeals Tribunal	Australia	8 Sep 2021	AustLII	1
Monroe and Secretary, Department of Social Services (Social services second review)	[2020] AATA 366	Administrative Appeals Tribunal	Australia	26 Feb 2020	AustLII
Morgan and Secretary, Department of Social Services	[2020] AATA 322	Administrative Appeals Tribunal	Australia	26 Feb 2020	AustLII	2
In the matter of Integrated Growth Solutions Pty Ltd	[2017] NSWSC 368	Supreme Court of New South Wales	Australia - New South Wales	10 Apr 2017	AustLII	3
Elite Promotions & Management Pty Ltd v 5A Investments Pty Ltd	[2011] NSWSC 590; (2011) 80 NSWLR 686	Supreme Court of New South Wales	Australia - New South Wales	17 Jun 2011	AustLII	4
A & C Sliwa Pty Ltd and Commissioner of Taxation	[2011] AATA 390	Administrative Appeals Tribunal	Australia	6 Jun 2011	AustLII	1
Cassaniti v FCT	[2010] FCA 642; 79 ATR 378	Federal Court of Australia	Australia - Commonwealth	24 Jun 2010	AustLII	3
Dick v Alan Powell Holdings Pty Ltd	[2009] QSC 184	Supreme Court of Queensland	Australia - Queensland	14 Jul 2009	AustLII	11
Re Vecchio and Secretary, Department of Education, Employment and Workplace Relations	[2008] AATA 97	Administrative Appeals Tribunal	Australia	6 Feb 2008	AustLII	3
Hampson and Secretary, Department of Employment and Workplace Relations	[2008] AATA 96	Administrative Appeals Tribunal	Australia	6 Feb 2008	AustLII
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR TR2008/5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Jarrett v Perpetual Trustee Co Ltd	[2007] NSWSC 1231; (2007) 64 ACSR 552	Supreme Court of New South Wales	Australia - New South Wales	14 Nov 2007	AustLII	11
SMSFD 2007/D1 - Superannuation: when is a dividend or trust distribution 'received' before the end of 30 June 2009 for the purposes of paragraph 71D(d) of the Superannuation Industry (Supervision) Act 1993?	[2007] ATODSMSFD SMSFD2007/D1	Australian Taxation Office	Australia - Commonwealth	5 Sep 2007	AustLII
SMSFD 2007/1 - Self Managed Superannuation Funds: when is a dividend or trust distribution 'received' before the end of 30 June 2009 for the purposes of paragraph 71D(d) of the Superannuation Industry (Supervision) Act 1993?	[2007] ATOSMSFD 1	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
SMSFD 2007/1 - Self Managed Superannuation Funds: when is a dividend or trust distribution 'received' before the end of 30 June 2009 for the purposes of paragraph 71D(d) of the Superannuation Industry (Supervision) Act 1993?	[2007] ATOSMSFD SMSFD2007/1	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Pascoe v Duarte	[2006] NSWSC 1233	Supreme Court of New South Wales	Australia - New South Wales	22 Nov 2006	AustLII
Ansett Australia Holdings Ltd v International Air Transport Association	[2006] VSCA 242; (2006) 60 ACSR 468	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	10 Nov 2006	AustLII	12
Halloran v Minister Administering National Parks and Wildlife Act 1974	[2005] HCATrans 656	High Court of Australia	Australia - Commonwealth	1 Sep 2005	AustLII
TD 2005/52 - Income tax: capital gains: can money paid for the purposes of the first element of the cost base in subsection 110-25(2) of the Income Tax Assessment Act 1997 and the reduced cost base under section 110-55 of the Income Tax Assessment Act 1997 include the amount of a liability extinguished under the doctrine of set-off?	[2005] ATOTD TD2005/52	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 2005/52 - Income tax: capital gains: can money paid for the purposes of the first element of the cost base in subsection 110-25(2) of the Income Tax Assessment Act 1997 and the reduced cost base under section 110-55 of the Income Tax Assessment Act 1997 include the amount of a liability extinguished under the doctrine of set-off?	[2005] ATOTD 52	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?	[2004] ATOGSTD GSTD2004/4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?	[2004] ATOGSTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Hudson v Shevket	[2003] NSWSC 648	Supreme Court of New South Wales	Australia - New South Wales	22 Jul 2003	AustLII	1
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements	[2001] ATOTR TR2001/10	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements	[2001] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Cohen v Commissioner of Taxation	[2000] FCA 833; 101 FCR 103; 44 ATR 443	Federal Court of Australia	Australia - Commonwealth	5 Jul 2000	AustLII	1
Opal Maritime Agencies Pty Ltd v Skulptor Konenkov	[2000] FCA 507; (2000) 98 FCR 519; 172 ALR 481	Federal Court of Australia	Australia - Commonwealth	19 Apr 2000	AustLII	15
Cohen and Commissioner of Taxation	[1999] AATA 1029; 43 ATR 1277	Administrative Appeals Tribunal	Australia	15 Dec 1999	AustLII
Vita Health Laboratories (Australia) Pty Ltd and Australian Trade Commission	[1997] AATA 298	Administrative Appeals Tribunal	Australia	20 Aug 1997	AustLII
Edith Fisher v The Totalisator Agency Board	[1997] WAIRComm 17	Western Australian Industrial Relations Commission	Australia - Western Australia	30 Jan 1997	AustLII
Equiticorp Industries Group Ltd (in statutory management) v Attorney-General (No 47) HC Auckland CP2455/89	[1996] NZHC 1023; [1996] 3 NZLR 586; (1996) 7 NZCLC 261,143	High Court of New Zealand	New Zealand	12 Jul 1996	NZLII	14
Shirley Grace Murray v Henry Graham Reid	[1996] TASSC 40	Supreme Court of Tasmania	Australia - Tasmania	3 May 1996	AustLII
Standard Chartered Bank of Australia Ltd v Antico	[1995] NSWSC 31; 131 ALR 1; 13 ACLC 1381; (1995) 38 NSWLR 290	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 1995	AustLII	97
NT93/131 and Commissioner of Taxation	[1994] AATA 637; 29 ATR 1040	Administrative Appeals Tribunal	Australia	5 Oct 1994	AustLII
Thomas Petrou Delkou v the Repatriation Commission	[1994] FCA 1025; (1994) 32 ALD 477	Federal Court of Australia	Australia - Commonwealth	14 Apr 1994	AustLII	1
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR TR94/26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR 26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Walker v Department of Social Security	[1993] FCA 643; (1993) 120 ALR 123; (1993) 18 AAR 534; (1993) 31 ALD 45; (1994) 79 SSR 1159	Federal Court of Australia	Australia - Commonwealth	22 Dec 1993	AustLII	5
It 2669 - Income Tax: Collection of Tax on Royalties and Natural Resource Payments Payable To Non-Residents	[1992] ATOITR IT2669	Australian Taxation Office	Australia - Commonwealth	20 Feb 1992	AustLII
MT 2050 - Fringe benefits tax: payment of recipients contribution by journal entry	[1992] ATOMTROS MT2050	Australian Taxation Office	Australia - Commonwealth	6 Feb 1992	AustLII
Temples Wholesale Flower Pty Ltd v FCT	[1991] FCA 162	Federal Court of Australia	Australia - Commonwealth	22 Apr 1991	AustLII	3
Re Temples Wholesale Flower Supplies Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 222	Federal Court of Australia	Australia - Commonwealth	6 Jul 1990	AustLII
Lend Lease Corporation Ltd v FCT	[1990] FCA 165	Federal Court of Australia	Australia - Commonwealth	30 May 1990	AustLII	4
FCT v P Iori & Sons Pty Ltd	[1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII	18
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII	1092

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Broome v Chenoweth	[1946] HCA 53; (1946) 73 CLR 583; [1947] ALR 27	High Court of Australia	Australia - Commonwealth	circa 1946	AustLII	124
Joseph v Campbell (Liquidator of the London Furnishing Co Ltd (In Liq))	[1933] HCA 34; (1933) 50 CLR 317	High Court of Australia	Australia - Commonwealth	14 Aug 1933	AustLII	13
Copping v Commercial Flour & Oatmeal Milling Co Ltd	[1933] HCA 65; 49 CLR 332; [1934] ALR 167; (1933) 7 ALJR 97	High Court of Australia	Australia - Commonwealth	11 May 1933	AustLII	1
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd	[1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33	High Court of Australia	Australia - Commonwealth	17 Oct 1929	AustLII	28
Bayley-Worthington and Cohen s Contract, In re	[1909] UKLawRpCh 31; (1909) 1 Ch 648	Court of Chancery	United Kingdom	4 Mar 1909	CommonLII	9
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case)	[1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407	Court of Chancery	United Kingdom	25 Jan 1873	CommonLII	108
De Nicholls v Saunders	[1870] UKLawRpCP 50; (1870) LR 5 CP 589	Court of Common Pleas	United Kingdom	23 Jun 1870	CommonLII	10
Perry v Attwood and Attwood	[1856] EngR 597; 119 ER 1021; (1856) 6 E & B 691	Queen's Bench	United Kingdom	circa 1856	CommonLII	3
Callander v Howard	[1850] EngR 687; 10 CB 290; 138 ER 117; 19 LJCP 312	Court of Common Pleas	United Kingdom	circa 1850	CommonLII	7

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