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Glenville Pastoral Co Pty Ltd (In Liquidation) v Commissioner of Taxation     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ICM Investments Pty Ltd v San Miguel Corporation	[2014] VSCA 246; (2014) 48 VR 503; (2014) 102 ACSR 208	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Oct 2014	AustLII		4
ICM Investments Pty Ltd v San Miguel Corporation [No 2]	[2013] VSC 528	Supreme Court of Victoria	Australia - Victoria	7 Oct 2013	AustLII		5
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
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
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
Brewing Investments Ltd v FCT	[2000] FCA 34	Federal Court of Australia	Australia - Commonwealth	28 Jan 2000	AustLII		1
TD 95/10 - Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?	[1995] ATOTD TD95/10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 95/10 - Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?	[1995] ATOTD 10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
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
Harrowell v FCT	[1967] HCA 27; 116 CLR 607; 41 ALJR 123; 14 ATD 472	High Court of Australia	Australia - Commonwealth	8 Sep 1967	AustLII		6
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		158
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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
"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
"Dividend Law - Section 376, Divisible Profits and Reserves - Marra Developments Ltd v B W Rofe Pty Ltd "	(1980-1982) 9 Sydney Law Review 162	Berry, Richard	Australia	circa 1982	AustLII
"Taxation of Companies"	(1965-1967) 5 University of Queensland Law Journal 105	Hajek, E J	Australia	circa 1967	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
Stapley v Read Bros	[1924] 2 Ch 1	Court of Chancery	United Kingdom	circa 1924	LexisNexis / Westlaw		5
Inland Revenue Commissioners v Burrell	(1924) 2 KB 52		United Kingdom	circa 1924	LexisNexis / Westlaw		31
Hoare & Co, Ld and Reduced, In re	[1904] UKLawRpCh 88; (1904) 2 Ch 208	Court of Chancery	United Kingdom	10 Jun 1904	CommonLII		12
Bond v Barrow Haematite Steel Co	[1902] UKLawRpCh 9; [1902] 1 Ch 353	Court of Chancery	United Kingdom	18 Jan 1902	CommonLII		51
Bridgewater Navigation Co, In re	[1891] UKLawRpCh 42; [1891] 2 Ch 317	Court of Chancery	United Kingdom	9 Mar 1891	CommonLII		17