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Inland Revenue Commissioners v Burrell     31

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII		85
Resch v FCT	[1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203	High Court of Australia	Australia - Commonwealth	4 Feb 1942	AustLII		50
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
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
FCT v Uther	[1965] HCA 42; (1965) 112 CLR 630; [1966] ALR 411; (1965) 13 ATD 542; (1965) 39 ALJR 184	High Court of Australia	Australia - Commonwealth	12 Aug 1965	AustLII		24
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
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
Jolly v FCT	[1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434	High Court of Australia	Australia - Commonwealth	5 Mar 1934	AustLII		17
Matthew Bros, Re	[1962] VicRp 39; [1962] VR 262		Australia - Victoria	18 Dec 1961	AustLII		14
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
Creer v Estate of Peters	[2007] NSWSC 1291	Supreme Court of New South Wales	Australia - New South Wales	19 Nov 2007	AustLII		10
Uther v FCT	[1964] HCA 80; (1964) 111 CLR 318; [1965] ALR 778; 13 ATD 412; 38 ALJR 326	High Court of Australia	Australia - Commonwealth	18 Dec 1964	AustLII		7
Associated Newspapers Ltd v FCT	[1944] HCA 24; 69 CLR 257; 7 ATD 406	High Court of Australia	Australia - Commonwealth	12 Sep 1944	AustLII		7
FCT v Brewing Investments Ltd	[2000] FCA 920; (2000) 100 FCR 437; 177 ALR 1; 44 ATR 471	Federal Court of Australia	Australia - Commonwealth	10 Jul 2000	AustLII		6
Hari Prasad Jayantilal & Co Ltd v Income-Tax Officer, Special Investigation Circle-b	[1965] INSC 261; 1966 2 SCR 732; AIR 1966 SC 1481; (1966) 59 ITR 794	Supreme Court of India	India	25 Nov 1965	LIIofIndia		3
Slater Holdings Ltd v Commissioner of Taxation (Cth) [No 2]	[1983] FCA 84; (1983) 47 ALR 575; 76 FLR 256; 14 ATR 192; 7 ACLR 848	Federal Court of Australia	Australia - Commonwealth	5 May 1983	AustLII		2
Brewing Investments Ltd v FCT	[2000] FCA 34	Federal Court of Australia	Australia - Commonwealth	28 Jan 2000	AustLII		1
Commissioner of Income-Tax, Gujarat v Girdhardas & Co Private Ltd	[1966] INSC 209; 1967 1 SCR 777; AIR 1967 SC 795	Supreme Court of India	India	7 Oct 1966	LIIofIndia		1
TD 2007/D5 - Income tax: consolidation: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining whether distributions by the liquidator of a head Co represent 'income derived' by the head Co for the purposes of section 47 of the Income Tax Assessment Act 1936?	[2007] ATODTD 5	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TD 2007/D5 - Income tax: consolidation: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining whether distributions by the liquidator of a head Co represent 'income derived' by the head Co for the purposes of section 47 of the Income Tax Assessment Act 1936?	[2007] ATODTD TD2007/D5	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Singh v The Board of Inland Revenue (Trinidad and Tobago)	[2000] UKPC 7	Privy Council	United Kingdom	1 Mar 2000	BAILII
Cit v Ram Kumar Aggrawal	[1993] INSC 471; (1993) 6 JT 290	Supreme Court of India	India	2 Nov 1993	LIIofIndia
Cit v Ram Kumar Aggrawal	[1993] INSC 471; (1993) 6 JT 290	Supreme Court of India	India	2 Nov 1993	LIIofIndia
Tea Estate India (P) Ltd v Commissioner of Income-Tax	[1976] INSC 127; 1976 4 SCC 446; [1976] SCR 145; AIR 1976 SC 1790	Supreme Court of India	India	26 Apr 1976	LIIofIndia
In re Keating Estate	[1934] SCR 698	Supreme Court of Canada	Canada	15 Jun 1934	Supreme Court of Canada
Commissioner of Income-tax, Madras v P R A L M Muthukaruppan Chettiar	[1934] AllINRprMad 238; [1934] AIR Mad 633	All India Reporter - Madras	India - Tamil Nadu	27 Apr 1934	AsianLII
Jolly v FCT	[1934] ArgusLawRp 5; (1934) 40 ALR 86	Argus Law Reports	Australia	6 Mar 1934	AustLII
Chintada Chittayya v Secretary of State	[1931] AllINRprMad 144; [1932] AIR Mad 377	All India Reporter - Madras	India - Tamil Nadu	27 Nov 1931	AsianLII
Executor Trustee & Agency Co of South Australia Ltd (As Administrator of the Estate of James Henry Gibbon Deceased) v Deputy FCT (SA)	[1928] HCA 32	High Court of Australia	Australia - Commonwealth	18 Oct 1928	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Insolvency: Calling in the Undertakers - Income Tax, CGT, GST and Stamp Duty Aspects"	(2007) 10 (2) Journal of Australian Taxation 220	Glover, John	Australia	circa 2007	AustLII
"Liquidations - Income Tax Issues"	(2002) 5 (2) Journal of Australian Taxation 149	Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle	Australia	circa 2002	AustLII
"Table of Cases"	[1984] AUMPLawAYbk 1	Editors	Australia	circa 1984	AustLII
"Comments"	[1984] AUMPLawAYbk 19	Spargo, SC	Australia	circa 1984	AustLII