LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Commissioner of Taxation (NSW) v Stevenson     37

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cable & Wireless Australia & Pacific Holding BV (in liq) v Commissioner of Taxation	[2016] FCA 78; (2016) 110 ACSR 616	Federal Court of Australia	Australia - Commonwealth	11 Feb 2016	AustLII		2
Korda v Australian Executor Trustees (SA) Ltd	[2014] VSCA 65	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	10 Apr 2014	AustLII		4
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR TR2014/5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII		14
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010	[2012] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010	[2012] ATOTR TR2012/5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Klusman and Australian Securities and Investments Commission, Re	[2011] AATA 150; (2011) 122 ALD 187	Administrative Appeals Tribunal	Australia	8 Mar 2011	AustLII		3
CR 2009/9 - Income tax: distributions from the sale of land held by the Underbank Country Club Incorporated (in liquidation)	[2009] ATOCR CR2009/9	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/9 - Income tax: distributions from the sale of land held by the Underbank Country Club Incorporated (in liquidation)	[2009] ATOCR 9	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		20
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
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
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
McNeil v Commissioner of Taxation	[2004] FCA 420	Federal Court of Australia	Australia - Commonwealth	14 Apr 2004	AustLII
TD 2001/27 - Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?	[2001] ATOTD 27	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TD 2001/27 - Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47 (1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?		Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
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
Singh v The Board of Inland Revenue (Trinidad and Tobago)	[2000] UKPC 7	Privy Council	United Kingdom	1 Mar 2000	BAILII
Brewing Investments Ltd v FCT	[2000] FCA 34	Federal Court of Australia	Australia - Commonwealth	28 Jan 2000	AustLII		1
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII		56
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
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
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
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
Houghton v FCT	[1957] HCA 17; 96 CLR 516; 11 ATD 183	High Court of Australia	Australia - Commonwealth	2 Apr 1957	AustLII		1
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
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
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
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
Resch v Commissioner of Taxation	[1942] ArgusLawRp 2; (1942) 48 ALR 73	Argus Law Reports	Australia	4 Feb 1942	AustLII
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"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
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Munro v Commissioner of Stamp Duties	[1933] NSWStRp 51; (1933) 34 SR (NSW) 1	Supreme Court of New South Wales	Australia - New South Wales	12 Oct 1933	AustLII		1
Munro v Commissioner of Stamp Duties	[1933] UKPC 1; [1934] AC 61; [1933] All ER 185	Privy Council	United Kingdom	12 Jan 1933	BAILII		18
Inland Revenue Commissioners v Wright	(1927) 1 KB 333		United Kingdom	circa 1927	LexisNexis / Westlaw		8
Jones v South-West Lancashire Coal Owners' Association Ltd	(1927) 1 KB 33		United Kingdom	circa 1927	LexisNexis / Westlaw		10
Inland Revenue Commissioners v Fisher's Executors	[1926] UKHL TC_10_302; [1926] AC 395; (1925) 1 KB 451; 10 Tax Cas 302; 42 TLR 340	House of Lords	United Kingdom	26 Feb 1926	BAILII		24
James v FCT	[1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293	High Court of Australia	Australia - Commonwealth	13 Aug 1924	AustLII		25
Inland Revenue Commissioners v Burrell	(1924) 2 KB 52		United Kingdom	circa 1924	LexisNexis / Westlaw		31
Webb v FCT	[1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284	Argus Law Reports	Australia - Commonwealth	22 Jun 1922	AustLII		46
Pool v Guardian Investment Trust Co	(1922) 1 KB 347; (1921) 38 TLR 177; 8 Tax Cas 167		United Kingdom	circa 1922	LexisNexis / Westlaw		10
Re Oxted Motor Co Ltd	[1921] 3 KB 32; [1921] All ER 646		United Kingdom	circa 1921	LexisNexis / Westlaw		26
Inland Revenue Commissioners v Blott	(1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497		United Kingdom	circa 1920	LexisNexis / Westlaw		56
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Lynch v Turrish	247 US 221; 247 US 226; 62 L Ed 1087; 38 SCt 537	United States Supreme Court	United States	3 Jun 1918	WorldLII		16
Lynch v Hornby	247 US 339; 62 L Ed 1149; 38 SCt 543	United States Supreme Court	United States	3 Jun 1918	WorldLII		38
Knowles v Ballarat Trustees, Executors & Agency Co Ltd	[1916] HCA 57; 22 CLR 212	High Court of Australia	Australia - Commonwealth	13 Oct 1916	AustLII		10
Brushaber v Union Pacific R Co	240 US 1; 60 L Ed 493; 36 SCt 236; 60 L Ed 2d 493	United States Supreme Court	United States	24 Jan 1916	WorldLII		138
Swan Brewery Co Ltd v R	[1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211		United Kingdom	16 Dec 1913	CommonLII		24
Bouch v Sproule	[1887] UKLawRpAC 21; (1887) 12 AC 385; 29 Ch D 636	Court of Chancery	United Kingdom	13 Jun 1887	CommonLII		35
4 Sec 4	4 SEC 4		United States				28
2 KB 657	2 KB 657		United Kingdom		LexisNexis / Westlaw		2