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FCT v W Angliss & Co Pty Ltd   flag  17

[1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331
High Court of Australia
Australia - Commonwealth
1st October, 1931

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Hart [2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Aug 2016 AustLII flag 19
Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 35
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD TD2011/24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD 24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126 Federal Court of Australia Australia - Commonwealth 15 May 2001 AustLII flag 29
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
American Thread Co v Commissioner of Taxation [1946] ArgusLawRp 107; (1947) 53 ALR 20 Argus Law Reports Australia 20 Dec 1946 AustLII flag
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
Tariff Reinsurances Ltd v Commissioner of Taxes (Vic) [1938] HCA 21; (1938) 59 CLR 194; [1938] ALR 186 High Court of Australia Australia - Commonwealth 4 Apr 1938 AustLII flag 32
Tariff Reinsurances Ltd v Commissioner of Taxes [1938] ArgusLawRp 19; (1938) 44 ALR 185 Argus Law Reports Australia 4 Apr 1938 AustLII flag
Commissioner of Taxation (NSW) v Hillsdon Watts Ltd [1937] HCA 13; 57 CLR 36; [1937] ALR 265; 4 ATD 199; 1 AITR 42 High Court of Australia Australia - Commonwealth 23 Mar 1937 AustLII flag 18
Australasian Scale Co Ltd v Commissioner of Taxes (Qld) [1935] HCA 23; (1935) 53 CLR 534 High Court of Australia Australia - Commonwealth 30 Apr 1935 AustLII flag 26
Commissioner of Taxation (NSW) v Premier Automatic Ticket Issuers Ltd [1933] HCA 55; (1933) 50 CLR 304 High Court of Australia Australia - Commonwealth 17 Nov 1933 AustLII flag 4
Taxpayer, Re (Tas 1933, No 1) (1933) 28 Tas LR 58; 2 ATD 464 Australia - Tasmania 3 Nov 1933 AustLII flag 1
Taxpayer, Re 32 Tas LR 87; 4 ATD 468 Australia - Tasmania 9 Dec 1937 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" (2011) 9 (3) E-Journal of Tax Research 294 Taylor, C John Australia circa 2011 AustLII flag
"How Simple Can Tax Law Be?: The Instructive Case Of Hong Kong" [2005] JlATaxTA 18 Littlewood, Michael Australia circa 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
War-time Profits Tax Act 1917 (Cth)
Companies Act (NSW)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxes v British Australian Wool Realization Association [1931] AC 224; 100 LJPC 28; 47 TLR 57 United Kingdom circa 1931 LexisNexis / Westlaw flag 28
Commissioner of Taxation (WA) v D & W Murray Ltd [1929] HCA 21; (1929) 42 CLR 332; 35 ALR 289; 1 ATD 340 High Court of Australia Australia - Commonwealth 19 Sep 1929 AustLII flag 16
FCT v St Helens Farm (ACT) Pty Ltd (1927) 39 CLR 468; 34 ALR 23 Australia - Commonwealth 11 Apr 1927 AustLII flag 34
Adelong Gold Estates No Liability v Commissioner of Taxation (NSW) [1925] HCA 29; (1925) 36 CLR 489; (1925) 31 ALR 393 High Court of Australia Australia - Commonwealth 24 Aug 1925 AustLII flag 17
Mount Morgan Gold Mining Co Ltd v Commissioner of Income Tax (Q) [1923] HCA 37; (1923) 33 CLR 76; 30 ALR 159 High Court of Australia Australia - Commonwealth 20 Jun 1923 AustLII flag 26
McKellar v FCT [1922] HCA 9; (1922) 30 CLR 198; 28 ALR 244 High Court of Australia Australia - Commonwealth 26 Apr 1922 AustLII flag 6
Greenwood v F L Smidth & Co (1922) 1 AC 417 United Kingdom circa 1922 LexisNexis / Westlaw flag 14
Public Officer of the Studebaker Corporation of Australasia Ltd (As Agent for the Studebaker Corporation of America) v Commissioner of Taxation (NSW) [1921] HCA 13; (1921) 29 CLR 225; 27 ALR 306 High Court of Australia Australia - Commonwealth 18 Apr 1921 AustLII flag 19
FL Smidth & Co v Greenwood [1921] 3 KB 583 United Kingdom circa 1921 LexisNexis / Westlaw flag 19
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
Mitchell v Egyptian Hotels Ltd [1915] UKHL 2; [1915] AC 1022 House of Lords United Kingdom 9 Jul 1915 BAILII flag 13
Commissioner of Taxation (NSW) v Meeks [1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244 High Court of Australia Australia - Commonwealth 29 Apr 1915 AustLII flag 36
Lovell & Christmas, Ld v Commissioner of Taxes [1907] UKLawRpAC 56; [1908] AC 46 United Kingdom 31 Oct 1907 CommonLII flag 25
Commissioner of Taxes v Kauri Timber Co (Ltd) NZCA [1904] NZGazLawRp 47; (1904) 24 NZLR 18; 6 GLR 413; 24 NZLRCA 18; 6 Gaz LR 413 New Zealand Gazette Law Reports New Zealand 11 Apr 1904 NZLII flag 5
Commissioners of Taxation v Kirk [1900] UKLawRpAC 38; [1900] AC 588 United Kingdom 27 Jun 1900 CommonLII flag 65
Commissioners of Taxation v The Broken Hill Proprietal~y Co (1898) 19 NSWLR 294 Australia - New South Wales circa 1898 LexisNexis AU flag 1
In re Tindal (1897) 18 NSWLR 378 Australia - New South Wales circa 1897 LexisNexis AU flag 6
[1896] AC 325 [1896] AC 325 United Kingdom circa 1896 LexisNexis / Westlaw flag 35
London Bank of Mexico and South America Ltd v Apthorpe [1891] UKLawRpKQB 109; [1891] 2 QB 378 United Kingdom 8 Jun 1891 CommonLII flag 9
Sulley v The Attorney General [1860] EngR 747; 5 H & N 711; 29 LJEx 464; 157 ER 1364 Court of Exchequer United Kingdom circa 1860 CommonLII flag 22
Taxpayer, Re 32 Tas LR 87; 4 ATD 468 Australia - Tasmania 9 Dec 1937 AustLII flag

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