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Joshua Bros Pty Ltd v FCT   flag  16

[1923] HCA 3; (1923) 31 CLR 490; 29 ALR 73
High Court of Australia
Australia - Commonwealth
13th March, 1923

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Thornley v Boyd [1925] ArgusLawRp 79; (1925) 36 CLR 526; 31 ALR 425 Argus Law Reports Australia - Commonwealth 29 Oct 1925 AustLII flag 12
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR TR2019/1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd [1990] FCA 187 Federal Court of Australia Australia - Commonwealth 13 Jun 1990 AustLII flag
Morgan v McMillan Investment Holdings Pty Ltd [2024] HCA 33 High Court of Australia Australia - Commonwealth 11 Sep 2024 AustLII flag
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation); Commissioner of Taxation v Ginette Dawn Muller and Joanne Emily Dunn as Liquidators of Australian Building Systems Pty Ltd (In Liquidation) [2015] HCATrans 217 High Court of Australia Australia - Commonwealth 8 Sep 2015 AustLII flag
FCT v Bidencope [1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551 High Court of Australia Australia - Commonwealth 14 Jun 1978 AustLII flag 21
FCT v Murphy [1961] HCA 66; (1961) 106 CLR 146; [1962] ALR 165; 12 ATD 366; 35 ALJR 321 High Court of Australia Australia - Commonwealth 9 Nov 1961 AustLII flag 6
Bankruptcy (Fox's Estate) v FCT [1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 41
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 flag 22
Joshua Bros Pty Ltd v FCT [1923] HCA 3; (1923) 31 CLR 490; 29 ALR 73 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 16
MacPherson v Commissioner of Taxation [1927] NSWStRp 11; (1927) 27 SR (NSW) 105; 44 WN (NSW) 33 Supreme Court of New South Wales Australia - New South Wales 9 Mar 1927 AustLII flag
Thornley, Deceased Boyd v Thornley, In re [1925] VicLawRp 34; [1925] VLR 569; 47 ALT 52 Australia - Victoria 9 Jun 1925 AustLII flag 4
Minnivale Farms Pty Ltd (in liq) v Commissioner of Taxation [1950] WALawRp 11; (1950) 9 ATD 238; (1950) 5 AITR 29; (1950) 52 WALR 55 Australia - Western Australia 22 Dec 1950 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective" (1990) 6 Queensland University of Technology Law Journal 13 Alexander, Howard L Australia - Queensland circa 1990 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Minnivale Farms Pty Ltd (in liq) v Commissioner of Taxation [1950] WALawRp 11; (1950) 9 ATD 238; (1950) 5 AITR 29; (1950) 52 WALR 55 Australia - Western Australia 22 Dec 1950 AustLII flag

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