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FCT v Slater Holdings Ltd   flag  56

[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
29th November, 1984

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re NRMA Ltd [2000] NSWSC 82; (2000) 156 FLR 349; (2000) 33 ACSR 595 Supreme Court of New South Wales Australia - New South Wales 24 Feb 2000 AustLII flag 230
Read v Commonwealth [1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313 High Court of Australia Australia - Commonwealth 2 Jun 1988 AustLII flag 135
Duke Group Ltd (In Liq) v Pilmer [1998] SASC 6529; (1998) 144 FLR 1; (1998) 27 ACSR 1; (1998) 16 ACLC 567 Supreme Court of South Australia Australia - South Australia 30 Jan 1998 AustLII flag 67
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 34
Re Hungerford and Repatriation Commission [1990] AATA 219; (1990) 21 ALD 568; 12 AAR 311 Administrative Appeals Tribunal Australia 14 Sep 1990 AustLII flag 22
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Condell v FCT [2007] FCAFC 44; (2007) 66 ATR 100 Federal Court of Australia Australia - Commonwealth 28 Mar 2007 AustLII flag 14
Apand Pty Ltd v Kettle Chip Co Pty Ltd (No 2) [1999] FCA 483; (1999) 88 FCR 568; (1999) 162 ALR 505; 43 IPR 225; [1999] AIPC 39,197 Federal Court of Australia Australia - Commonwealth 23 Apr 1999 AustLII flag 13
Blank v Commissioner of Taxation (No 2) [2014] FCA 517; (2014) 98 ATR 379 Federal Court of Australia Australia - Commonwealth 22 May 2014 AustLII flag 12
Blank v Commissioner of Taxation [2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164 Federal Court of Australia Australia - Commonwealth 29 Oct 2015 AustLII flag 10
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195; (2019) 110 ATR 307 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 8
3D Scaffolding Pty Ltd v Commissioner of Taxation [2008] FCA 1477; (2008) 105 ALD 475; (2008) 73 ATR 729; (2008) 49 AAR 100 Federal Court of Australia Australia - Commonwealth 3 Oct 2008 AustLII flag 6
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 flag 6
ICM Investments Pty Ltd v San Miguel Corporation [No 2] [2013] VSC 528 Supreme Court of Victoria Australia - Victoria 7 Oct 2013 AustLII flag 5
Nice Cheer Investment Ltd v Commissioner of Inland Revenue [2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag 4
Sun Alliance Investments Pty Ltd (in liq) v Commissioner of Taxation [2004] FCAFC 11; 134 FCR 102; 55 ATR 112 Federal Court of Australia Australia - Commonwealth 9 Mar 2004 AustLII flag 4
FCT v Condell [2006] FCA 1047; (2006) 63 ATR 514 Federal Court of Australia Australia - Commonwealth 15 Aug 2006 AustLII flag 3
Commissioner of Taxation v Rozman (No 2) [2010] FCA 387; (2010) 186 FCR 14; (2010) 76 ATR 58; [2010] ATC 20-178 Federal Court of Australia Australia - Commonwealth 23 Apr 2010 AustLII flag 2
FCT v McNeil [2006] HCATrans 300 Transcript of Proceedings Australia - Commonwealth 14 Jun 2006 AustLII flag 2
KinCare Community Services Ltd v Chief Commissioner of State Revenue [2019] NSWSC 182 Supreme Court of New South Wales Australia - New South Wales 6 Mar 2019 AustLII flag 1
Chapman v Wilson [2013] QCA 235 Supreme Court of Queensland - Court of Appeal Australia - Queensland 27 Aug 2013 AustLII flag 1
Brian Charles Carter v Carenne Support Ltd [2009] NSWIRComm 173 New South Wales Industrial Relations Commission Australia - New South Wales 20 Oct 2009 AustLII flag 1
Commissioner of State Revenue v Bogong Ski Club Inc [2000] VSC 520; 46 ATR 81 Supreme Court of Victoria Australia - Victoria 6 Dec 2000 AustLII flag 1
Re Secretary To the Department of Social Security and Alexandra Elizabeth Adams [1990] AATA 307; 21 ALD 637 Administrative Appeals Tribunal Australia 13 Dec 1990 AustLII flag 1
Re Risby Forest Industries Pty Ltd and Charles Arthur Risby v the Commissioner of Taxation [1988] FCA 304 Federal Court of Australia Australia - Commonwealth 29 Aug 1988 AustLII flag 1
Douglas and Commissioner of Taxation (Taxation) [2022] AATA 2056 Administrative Appeals Tribunal Australia 30 Jun 2022 AustLII flag
Willigen v The Geelong Truck Co [2018] FCCA 3374 Federal Circuit Court of Australia Australia 21 Nov 2018 AustLII flag
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 flag
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 flag
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag
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 flag
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 flag
TD 2009/5 - Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private Co's assets, can the Commissioner take into account the value of the Co's assets not shown in the Co's accounting records? [2009] ATOTD TD2009/5 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TD 2009/5 - Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private Co's assets, can the Commissioner take into account the value of the Co's assets not shown in the Co's accounting records? [2009] ATOTD 5 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Re Drysdale and FCT [2008] AATA 393; [2008] ATC 10-027; 69 ATR 717 Administrative Appeals Tribunal Australia 14 May 2008 AustLII flag
Taxpayer v FCT [2005] AATA 538; 59 ATR 1118 Administrative Appeals Tribunal Australia 8 Jun 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 2005/23 - Income tax: listed investment companies [2005] ATOTR 23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend [2003] ATOTR TR2003/8 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend [2003] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Musicians' Union of Australia re Musicians' (Casual Employment in Television) Award 2000, Musicians' (Casual Employment in Records for Sale to the Public) Award 2000 and Musicians' Feature Film, Documentary, Telemovies and Television Mini - Series Award 2000 - PR922551 [2002] AIRC 1135 Australian Industrial Relations Commission Australia 17 Sep 2002 AustLII flag
Duke Group Ltd (in Liquidation) v Pilmer [1998] SASC 7034 Supreme Court of South Australia Australia - South Australia 30 Jan 1998 AustLII flag
Canwest Global Communications Corporation v Australian Broadcasting Authority [1997] FCA 731 Federal Court of Australia Australia - Commonwealth 8 Aug 1997 AustLII flag
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day [1992] FCA 477 Federal Court of Australia Australia - Commonwealth 23 Sep 1992 AustLII flag
Re Brian Robert Barry and Repatriation Commission [1992] AATA 75 Administrative Appeals Tribunal Australia 4 Mar 1992 AustLII flag
Re Helen Fisher v Secretary, Department of Social Security [1991] FCA 439; (1991) 31 FCR 377; 14 AAR 374; 23 ALD 596; [1991] ASSC 92-123 Federal Court of Australia Australia - Commonwealth 19 Sep 1991 AustLII flag
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits [1991] ATOITR IT2637 Australian Taxation Office Australia - Commonwealth 6 Jun 1991 AustLII flag
IT 2627 - Income tax: application of part iva to dividend stripping arrangements [1991] ATOITR IT2627 Australian Taxation Office Australia - Commonwealth 10 Jan 1991 AustLII flag
It 2473 - Income Tax : Amounts Appropriated by Shareholders From a Co for Their Own Use; Whether Deemed Dividends Assessable in Their Hands; Whether Paid Out of Profits [1988] ATOITR IT2473 Australian Taxation Office Australia - Commonwealth 21 Apr 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Consolidation and Imputation" (2003) 6 Journal of Australian Taxation 78 Barkoczy, Stephen Australia circa 2003 AustLII flag 1
"Defining ordinary income after McNeil" [2009] UNSWLRS 32 Cashmere, Maurice; Fisher, Rodney Australia circa 2009 AustLII flag
"Liquidations - Income Tax Issues" (2002) 5 (2) Journal of Australian Taxation 149 Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle Australia circa 2002 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s47
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act 1934 (Cth)
Income Tax Assessment Act (No. 4) 1967 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend [2003] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Musicians' Union of Australia re Musicians' (Casual Employment in Television) Award 2000, Musicians' (Casual Employment in Records for Sale to the Public) Award 2000 and Musicians' Feature Film, Documentary, Telemovies and Television Mini - Series Award 2000 - PR922551 [2002] AIRC 1135 Australian Industrial Relations Commission Australia 17 Sep 2002 AustLII flag
"Liquidations - Income Tax Issues" (2002) 5 (2) Journal of Australian Taxation 149 Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle Australia circa 2002 AustLII flag
Duke Group Ltd (in Liquidation) v Pilmer [1998] SASC 7034 Supreme Court of South Australia Australia - South Australia 30 Jan 1998 AustLII flag
Canwest Global Communications Corporation v Australian Broadcasting Authority [1997] FCA 731 Federal Court of Australia Australia - Commonwealth 8 Aug 1997 AustLII flag
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day [1992] FCA 477 Federal Court of Australia Australia - Commonwealth 23 Sep 1992 AustLII flag
Re Brian Robert Barry and Repatriation Commission [1992] AATA 75 Administrative Appeals Tribunal Australia 4 Mar 1992 AustLII flag
Re Helen Fisher v Secretary, Department of Social Security [1991] FCA 439; (1991) 31 FCR 377; 14 AAR 374; 23 ALD 596; [1991] ASSC 92-123 Federal Court of Australia Australia - Commonwealth 19 Sep 1991 AustLII flag
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits [1991] ATOITR IT2637 Australian Taxation Office Australia - Commonwealth 6 Jun 1991 AustLII flag
IT 2627 - Income tax: application of part iva to dividend stripping arrangements [1991] ATOITR IT2627 Australian Taxation Office Australia - Commonwealth 10 Jan 1991 AustLII flag
It 2473 - Income Tax : Amounts Appropriated by Shareholders From a Co for Their Own Use; Whether Deemed Dividends Assessable in Their Hands; Whether Paid Out of Profits [1988] ATOITR IT2473 Australian Taxation Office Australia - Commonwealth 21 Apr 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag

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