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Commercial Banking Co of Sydney Ltd v FCT   flag  18

[1950] HCA 15; (1950) 81 CLR 263; [1950] ALR 453; (1950) 9 ATD 112
High Court of Australia
Australia - Commonwealth
6th June, 1950

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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
Bank of New South Wales Savings Bank Ltd v FCT [1962] HCA 43; (1962) 108 CLR 514; [1963] ALR 3; 12 ATD 484; 36 ALJR 144 High Court of Australia Australia - Commonwealth 29 Aug 1962 AustLII flag 3
Dart Industries Inc v Decor Corporation Pty Ltd [1989] FCA 49; (1989) 15 IPR 403; [1989] AIPC 38,971 Federal Court of Australia Australia - Commonwealth 8 Mar 1989 AustLII flag 63
FCT v Australian Mutual Provident Society [1953] HCA 17; (1953) 88 CLR 450; [1953] ALR 429; 10 ATD 153 High Court of Australia Australia - Commonwealth 27 Apr 1953 AustLII flag 8
Industrial Relations Commission Decision 956/1990 [1990] AIRC 931 Australian Industrial Relations Commission Australia 5 Sep 1990 AustLII flag
Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation [1959] HCA 21; (1959) 100 CLR 537; [1959] ALR 733; 12 ATD 9; 33 ALJR 54 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 9
NT84/210 and Commissioner of Taxation [1987] AATA 246; 18 ATR 3676 Administrative Appeals Tribunal Australia 26 Jun 1987 AustLII flag
Palvestments Pty Ltd v FCT [1965] HCA 47; (1965) 112 CLR 661; 9 AITR 691; 13 ATD 527; 39 ALJR 175 High Court of Australia Australia - Commonwealth 24 Aug 1965 AustLII flag 5
Re Commissioner of Taxation of the Commonwealth of Australia v Bivona Pty Ltd [1990] FCA 80 Federal Court of Australia Australia - Commonwealth 22 Mar 1990 AustLII flag
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'? [2019] ATOTD 8 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'? [2019] ATOTD TD2019/8 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2005/23 - Income tax: listed investment companies [2005] ATOTR 23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/23 - Income tax: listed investment companies [2005] ATOTR TR2005/23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997 [2013] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997 [2013] ATOTR TR2013/6 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions [1993] ATOTR 27 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions [1993] ATOTR TR93/27 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Westpac Banking Corporation v Commissioner of Stamp Duties [2003] QSC 483 Supreme Court of Queensland Australia - Queensland 24 Sep 2003 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Banking Act 1945 (Cth)
Commonwealth Debt Conversion Act 1931 (Cth)
Income Tax Act 1944 (Cth)
Taxation of Loans Act 1923 (Cth)
State Act (Vic)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Carpenters Investment Trading Co Ltd v FCT [1949] HCA 32; (1949) 79 CLR 341; [1949] ALR 720; 9 ATD 41 High Court of Australia Australia - Commonwealth 9 Aug 1949 AustLII flag 4
Douglass v FCT [1931] HCA 18; (1931) 45 CLR 95; 37 ALR 234; 1 ATD 155 High Court of Australia Australia - Commonwealth 11 May 1931 AustLII flag 12
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 flag 50
Symon v FCT [1932] HCA 31; (1932) 47 CLR 538; (1933) 39 ALR 141; 2 ATD 47 High Court of Australia Australia - Commonwealth 4 Aug 1932 AustLII flag 6

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