LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Xco Pty Ltd v FCT   flag  63

[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461
High Court of Australia
Australia - Commonwealth
25th August, 1971

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Qube Ports Pty Ltd v Bennison [2024] WADC 82 District Court of Western Australia Australia - Western Australia 26 Sep 2024 AustLII flag
Diah (NT) Pty Ltd as Trustee for the Airport Hotel Trust v Darwin International Airport Pty Ltd [2023] NTSC 99 Supreme Court of the Northern Territory Australia - Northern Territory 29 Nov 2023 AustLII flag 1
Buckeridge Nominees Pty Ltd v Foxley [2022] WADC 118 District Court of Western Australia Australia - Western Australia 20 Dec 2022 AustLII flag
Yang v the ST Brigids Convent of Mercy Perth Ltd [2021] WADC 132 District Court of Western Australia Australia - Western Australia 22 Dec 2021 AustLII flag
Cullen v Woodside Energy Ltd [2021] WADC 56 District Court of Western Australia Australia - Western Australia 10 Jun 2021 AustLII flag 2
Kapandritis v Nationwide News Pty Ltd (No 2) [2020] NSWDC 784 District Court of New South Wales Australia - New South Wales 18 Dec 2020 AustLII flag
Melbourne City Investments Pty Ltd v Treasury Wine Estates Ltd [2016] FCA 787; (2016) 243 FCR 474; (2016) 114 ACSR 499 Federal Court of Australia Australia - Commonwealth 5 Jul 2016 AustLII flag 26
Huntley v Intellilearn Pty Ltd [2016] WADC 32 District Court of Western Australia Australia - Western Australia 15 Mar 2016 AustLII flag
JFT v Alcohol Mandatory Treatment Tribunal of the Northern Territory [2015] NTSC 72 Supreme Court of the Northern Territory Australia - Northern Territory 26 Oct 2015 AustLII flag
Audino v WA Country Health Service - Wheatbelt [2013] WADC 46 District Court of Western Australia Australia - Western Australia 5 Apr 2013 AustLII flag 2
ST John Ambulance Australia (WA) Inc v Annesley [2013] WADC 37 District Court of Western Australia Australia - Western Australia 14 Mar 2013 AustLII flag 6
Re Yip v FCT [2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214 Administrative Appeals Tribunal Australia 4 Nov 2011 AustLII flag 4
Kostas v HIA Insurance Services Pty Ltd [2010] HCA 32; (2010) 241 CLR 390; (2010) 270 ALR 228; (2010) 84 ALJR 663 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 759
Zampatti v Western Australian Planning Commission [2010] WASCA 149; (2010) 176 LGERA 150 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 30 Jul 2010 AustLII flag 34
R v PL [2009] NSWCCA 256; (2009) 261 ALR 365; (2009) 199 A Crim R 199 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 8 Oct 2009 AustLII flag 92
HIA Insurance Services Pty Ltd v Kostas [2009] NSWCA 292 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Sep 2009 AustLII flag 37
B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Aug 2008 AustLII flag 246
Re Lean and FCT [2008] AATA 519; [2008] ATC 10-032; 71 ATR 908 Administrative Appeals Tribunal Australia 20 Jun 2008 AustLII flag
Pacific Industrial Co v Jakovljevic [2008] WASCA 60 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 14 Mar 2008 AustLII flag 81
McCutcheon and Commissioner of Taxation [2006] AATA 535; 63 ATR 1323 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag 2
Eldersmede Pty Ltd and Commissioner of Taxation [2004] AATA 710; (2004) 56 ATR 1179 Administrative Appeals Tribunal Australia 25 Jun 2004 AustLII flag 10
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Liquorland (Australia) Pty Ltd v Austie Nominees Pty Ltd [1998] WASCA 289 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 19 Oct 1998 AustLII flag
Australian Liquor, Hospitality & Miscellaneous Workers Union v Dimension Cleaning Services Pty Ltd [1998] FCA 1108 Federal Court of Australia Australia - Commonwealth 8 Sep 1998 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996 [1998] HCATrans 11 High Court of Australia Australia - Commonwealth 4 Feb 1998 AustLII flag
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997) [1997] FCA 659 Federal Court of Australia Australia - Commonwealth 26 Mar 1997 AustLII flag
Hammerton and Comcare [1995] AATA 63; (1995) 21 AAR 204 Administrative Appeals Tribunal Australia 10 Mar 1995 AustLII flag 21
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied [1994] ATOTR TR94/14 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied [1994] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
Williams v Spautz [1992] HCA 34; (1992) 174 CLR 509; 107 ALR 635; 61 A Crim R 431; (1992) 66 ALJR 585 High Court of Australia Australia - Commonwealth 27 Jul 1992 AustLII flag 1518
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions [1992] ATOITR IT2682 Australian Taxation Office Australia - Commonwealth 21 May 1992 AustLII flag
Wright v City of Brighton [1991] SASC 3074 Supreme Court of South Australia Australia - South Australia 24 Oct 1991 AustLII flag
Re Traknew Holdings Pty Ltd v Commissioner of Taxation [1991] FCA 129 Federal Court of Australia Australia - Commonwealth 11 Apr 1991 AustLII flag
Re Raymor Contractors Pty Ltd v Commissioner of Taxation [1991] FCA 103 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag
WT84/491-492 and Commissioner of Taxation [1989] AATA 403; 20 ATR 3568 Administrative Appeals Tribunal Australia 26 May 1989 AustLII flag
NT87/3955 and Commissioner of Taxation [1989] AATA 7; 20 ATR 3255 Administrative Appeals Tribunal Australia 20 Jan 1989 AustLII flag
Re Lindsay Thomas Statham and Sydney Douglas Bickerton As Trustees of the Estate of Charles Neville Adermann, Deceased v Commissioner of Taxation [1988] FCA 463 Federal Court of Australia Australia - Commonwealth 23 Dec 1988 AustLII flag 1
Re Gunter Thiel v the Commissioner of Taxation [1988] FCA 443 Federal Court of Australia Australia - Commonwealth 20 Dec 1988 AustLII flag
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia [1988] FCA 401 Federal Court of Australia Australia - Commonwealth 21 Nov 1988 AustLII flag 1
AT86/227-230 and AT86/233-234 and Commissioner of Taxation [1988] AATA 201; 19 ATR 3614 Administrative Appeals Tribunal Australia 29 Jun 1988 AustLII flag
TNT Skypak International (Aust) Pty Ltd v FCT [1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175 Federal Court of Australia Australia - Commonwealth 20 Apr 1988 AustLII flag 103
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 440 Federal Court of Australia Australia - Commonwealth 2 Dec 1987 AustLII flag
WT86/2586 and Commissioner of Taxation [1987] AATA 19; 18 ATR 3232 Administrative Appeals Tribunal Australia 28 Jan 1987 AustLII flag
Commissioner of Taxation v Myer Emporium Ltd [1985] FCA 376; 8 FCR 136; 16 ATR 902 Federal Court of Australia Australia - Commonwealth 8 Oct 1985 AustLII flag 1
New York Properties Pty Ltd v Commissioner of Taxation [1985] FCA 304 Federal Court of Australia Australia - Commonwealth 16 Aug 1985 AustLII flag
Jennings Industries Ltd v FCT [1984] FCA 109; (1984) 2 FCR 273; (1984) 15 ATR 577 Federal Court of Australia Australia - Commonwealth 18 Apr 1984 AustLII flag 4
Repatriation Commission v Bishop [1983] FCA 173; (1983) 48 ALR 461; (1983) 77 FLR 277 Federal Court of Australia Australia - Commonwealth 5 Aug 1983 AustLII flag 17
Taxation, Commissioner of (Cth) v Nixon [1980] FCA 71; (1980) 30 ALR 400; 43 FLR 376; 10 ATR 891 Federal Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 2
Lombardo v FCT [1979] FCA 66; (1979) 40 FLR 208; (1979) 28 ALR 574; 10 ATR 310 Federal Court of Australia Australia - Commonwealth 17 Oct 1979 AustLII flag 112
FCT v Phillips [1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361 Federal Court of Australia Australia - Commonwealth 8 Aug 1978 AustLII flag 34
FCT v Bidencope [1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551 High Court of Australia Australia - Commonwealth 14 Jun 1978 AustLII flag 21
Burnside v Commissioner of Taxation of the Commonwealth of Australia [1976] SASC 2999 Supreme Court of South Australia Australia - South Australia 4 Aug 1976 AustLII flag
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 197
FCT v Williams [1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611 High Court of Australia Australia - Commonwealth 1 Nov 1972 AustLII flag 46
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84 [1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082 High Court of New Zealand New Zealand 24 May 1985 NZLII flag 10
In re Khan Buses Ltd [2009] FJHC 213 High Court of Fiji Fiji 25 Sep 2009 PacLII flag 2
Public Service Commission v Attorney General [1994] SBHC 60 High Court of Solomon Islands Solomon Islands 7 Sep 1994 PacLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1 Hill J, D G Australia circa 2005 AustLII flag
"Unreasonableness and Error of Law" (2001) 24 University of New South Wales Law Journal 315 Aronson, Mark Australia circa 2001 AustLII flag 5
"Part IVA: Post Spotless" (1998) 1 Journal of Australian Taxation 3 D'Ascenzo, Michael Australia circa 1998 AustLII flag 2
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 243
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Krew v FCT (1971) 45 ALJR 324; (1971) 2 ATR 230; [1971] ATC 4,213 Australia circa 1971 Legal Online / Westlaw flag 55
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84 [1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082 High Court of New Zealand New Zealand 24 May 1985 NZLII flag 10
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag
In re Khan Buses Ltd [2009] FJHC 213 High Court of Fiji Fiji 25 Sep 2009 PacLII flag 2
Public Service Commission v Attorney General [1994] SBHC 60 High Court of Solomon Islands Solomon Islands 7 Sep 1994 PacLII flag

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback