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Commissioner of Taxes (Vic) v Nicholas     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR TR2024/2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2017/D4 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2017] ATODTR TR2017/D4	Australian Taxation Office	Australia - Commonwealth	circa 2017	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
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
Lonsdale Sand and Metal Pty Ltd v Commissioner of Taxation	[1998] FCA 155; (1998) 81 FCR 419; 162 ALR 220; (1998) 38 ATR 384	Federal Court of Australia	Australia - Commonwealth	5 Mar 1998	AustLII		10
It 2603 - Income Tax : Scrip Dividends	[1990] ATOITR IT2603	Australian Taxation Office	Australia - Commonwealth	12 Jul 1990	AustLII
Financial Institutions Duty - Crediting of an Account (SD90)	[1988] NSWOSRSD 6	New South Wales Office of State Revenue	Australia - New South Wales	4 Mar 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
Curran v FCT	[1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII		46
FCT v W E Fuller Pty Ltd	[1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190	High Court of Australia	Australia - Commonwealth	3 Sep 1959	AustLII		18

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Income Tax, Bengal v Mercantile Bank of India Ltd	[1936] AC 478		United Kingdom	circa 1936	LexisNexis / Westlaw		9
Executor Trustee and Agency Co of South Australia Ltd v Deputy FCT (SA)	[1928] ArgusLawRp 93; 41 CLR 299; 34 ALR 388	Argus Law Reports	Australia - Commonwealth	18 Oct 1928	AustLII		3
Inland Revenue Commissioners v Wright	(1927) 1 KB 333		United Kingdom	circa 1927	LexisNexis / Westlaw		8
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
Webb v FCT	[1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284	Argus Law Reports	Australia - Commonwealth	22 Jun 1922	AustLII		46
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
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
London County Council v Attorney-General	[1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77		United Kingdom	10 Dec 1900	CommonLII		59
Eddystone Marine Insurance Co, In re	[1893] UKLawRpCh 85; [1893] 3 Ch 9; [1894] LR WN 30	Court of Chancery	United Kingdom	8 Jun 1893	CommonLII		13