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Smelting Co of Australia Ltd v the Commissioners of Inland Revenue     13

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party	[2010] ATOSMSFR SMSFR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party	[2010] ATOSMSFR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2008/D5 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D5	Australian Taxation Office	Australia - Commonwealth	5 Nov 2008	AustLII
SMSFR 2008/D2 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to contributions of assets to a self managed superannuation fund by a related party of that fund	[2008] ATODSMSFR SMSFR2008/D2	Australian Taxation Office	Australia - Commonwealth	2 Apr 2008	AustLII
Super Cheap Auto Pty Ltd and Commissioner of State Revenue	[2006] WASAT 326	State Administrative Tribunal of Western Australia	Australia - Western Australia	10 Nov 2006	AustLII
QT90/190 and Commissioner of Taxation	[1990] AATA 289; 21 ATR 3836	Administrative Appeals Tribunal	Australia	30 Nov 1990	AustLII
Pyke v Duncan	[1989] VicRp 13; [1989] VR 149		Australia - Victoria	18 May 1988	AustLII		12
Banks v Transport Regulation Board (Vic)	[1968] HCA 23; (1968) 119 CLR 222; [1968] ALR 445; (1968) 42 ALJR 64	High Court of Australia	Australia - Commonwealth	10 May 1968	AustLII		147
Velazquez Ltd v Commissioners of Inland Revenue	[1914] UKLawRpKQB 125; [1914] 3 KB 458		United Kingdom	15 May 1914	CommonLII		6
Smelting Co of Australia Ltd v Commissioners of Inland Revenue	[1896] UKLawRpKQB 193; [1897] 1 QB 175		United Kingdom	7 Dec 1896	CommonLII		13

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Fisheries Management Act 1991: Are ITQS Property?"	(1994) 22 (2) Federal Law Review 375	McCamish, Carl	Australia	circa 1994	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Heap v Hartley	[1889] UKLawRpCh 143; (1889) 42 Ch D 461; 6 RPC 495	Court of Chancery	United Kingdom	5 Aug 1889	CommonLII		16
Limmer Asphalte Paving Co, Ltd v Commissioners of Inland Revenue	[1872] UKLawRpExch 23; LR 7 Exch 211; 41 LJEx 106	Court of Exchequer	United Kingdom	15 Apr 1872	CommonLII		35
Newby v Harrison	[1861] EngR 256; (1861) 1 John & H 393; 70 ER 799; 396 Leon 147	Court of Chancery	United Kingdom	circa 1861	CommonLII		8
Potter v The Commissioners of Inland Revenue	[1854] EngR 645; 10 Exch 147; 23 LJEx 345; 156 ER 392	Court of Exchequer	United Kingdom	circa 1854	CommonLII		30
Muskett v Hill and Tozer	[1838] EngR 736; 132 ER 1267; (1839) 5 Bing NC 694	Court of Common Pleas	United Kingdom	circa 1839	CommonLII		14
Rex v Dowsell and Bridgwater	[1835] EngR 220; (1834) 6 C & P 397; 172 ER 1293		United Kingdom	circa 1834	CommonLII		9
10 CP 307	10 CP 307	Court of Common Pleas	United Kingdom				39
4 M & W 171	4 M & W 171	Court of Exchequer	United Kingdom				26