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Brett v Barr Smith   flag  19

[1919] HCA 4; (1919) 26 CLR 87
High Court of Australia
Australia - Commonwealth
17th March, 1919

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
David Securities Pty Ltd v Commonwealth Bank of Australia [1992] HCA 48; (1992) 175 CLR 353; 109 ALR 57; (1992) 24 ATR 125; (1992) 66 ALJR 768; 66 ALLR 768 High Court of Australia Australia - Commonwealth 7 Oct 1992 AustLII flag 938
Sydney Attractions Group Pty Ltd v Frederick Schulman [2013] NSWSC 858 Supreme Court of New South Wales Australia - New South Wales 28 Jun 2013 AustLII flag 25
Gibbons v Pozzan [2007] SASC 99; (2007) 209 FLR 233 Supreme Court of South Australia Australia - South Australia 22 Mar 2007 AustLII flag 9
Meredith v Fitzgerald [1948] HCA 11; (1948) 77 CLR 161 High Court of Australia Australia - Commonwealth 18 Aug 1948 AustLII flag 7
ACN 074 971 109 Pty Ltd (as trustee for Argot Unit Trust) v National Mutual Life Association of Australasia Ltd [2013] VSCA 241; (2013) 41 VR 476; (2013) 305 ALR 722; (2013) 97 ACSR 63 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Nov 2013 AustLII flag 5
Kellas-Sharpe v PSAL Ltd [2012] QCA 371; [2013] 2 Qd R 233 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Jan 2024 AustLII flag 2
Cao v Baccello Pty Ltd [2020] WASCA 82 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 May 2020 AustLII flag 2
Moore v Tatura Milk Industries [2019] VSC 259 Supreme Court of Victoria Australia - Victoria 26 Apr 2019 AustLII flag 2
Stoyanova v Equity-One Mortgage Fund Ltd [2016] VSC 414 Supreme Court of Victoria Australia - Victoria 2 Aug 2016 AustLII flag 2
William John Jeffries v Indigenous Land Corporation [2015] NSWSC 1616 Supreme Court of New South Wales Australia - New South Wales 28 Oct 2015 AustLII flag 1
Kellas-Sharpe v PSAL Ltd [2012] QCA 94 Supreme Court of Queensland - Court of Appeal Australia - Queensland 4 May 2012 AustLII flag 1
Re David Securities Pty Ltd; A & T Rahme & Sons Ltd; Antoine Rahme and Therese Rahme v Commonwealth Bank of Australia; Don Craig; Don Page Morgan; Ronald Allan Smith and Kevin Andrew Veale [1989] FCA 201 Federal Court of Australia Australia - Commonwealth 6 Jun 1989 AustLII flag 1
Ted Wilson and Sons (TWS) v Eurobodalla Shire Council [2019] NSWSC 1485 Supreme Court of New South Wales Australia - New South Wales 28 Aug 2019 AustLII flag
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2007] ATOTD TD2007/28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2007] ATOTD 28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
International Currency Trading Corporation Pty Ltd, Torbella Pty Ltd, Sandtara Pty Ltd, Todbern Pty Ltd and Kyldow Pty Ltd v Deutsche Bank AG [1994] FCA 1214 Federal Court of Australia Australia - Commonwealth 20 Jul 1994 AustLII flag
Re Peter William Hepples v Commissioner of Taxation [1990] FCA 208 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
Meredith v Fitzgerald [1948] ArgusLawRp 63; (1948) 55 ALR 279 Argus Law Reports Australia 16 Aug 1948 AustLII flag
Kelly v Sydney Municipal Council (1919-1922) 5 LGR (NSW) 60; 37 WN (NSW) 22; 20 SR (NSW) 107 Supreme Court of New South Wales Australia - New South Wales 24 Feb 1920 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1915 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re David Securities Pty Ltd; A & T Rahme & Sons Ltd; Antoine Rahme and Therese Rahme v Commonwealth Bank of Australia; Don Craig; Don Page Morgan; Ronald Allan Smith and Kevin Andrew Veale [1989] FCA 201 Federal Court of Australia Australia - Commonwealth 6 Jun 1989 AustLII flag 1
Ted Wilson and Sons (TWS) v Eurobodalla Shire Council [2019] NSWSC 1485 Supreme Court of New South Wales Australia - New South Wales 28 Aug 2019 AustLII flag
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2007] ATOTD TD2007/28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2007] ATOTD 28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
International Currency Trading Corporation Pty Ltd, Torbella Pty Ltd, Sandtara Pty Ltd, Todbern Pty Ltd and Kyldow Pty Ltd v Deutsche Bank AG [1994] FCA 1214 Federal Court of Australia Australia - Commonwealth 20 Jul 1994 AustLII flag
Re Peter William Hepples v Commissioner of Taxation [1990] FCA 208 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
Meredith v Fitzgerald [1948] ArgusLawRp 63; (1948) 55 ALR 279 Argus Law Reports Australia 16 Aug 1948 AustLII flag
Kelly v Sydney Municipal Council (1919-1922) 5 LGR (NSW) 60; 37 WN (NSW) 22; 20 SR (NSW) 107 Supreme Court of New South Wales Australia - New South Wales 24 Feb 1920 AustLII flag

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