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Re Trustees of the Allport Bequest v the Commissioner of Taxation   flag 

[1988] FCA 147
Federal Court of Australia
Australia - Commonwealth
3rd May, 1988

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Bank Account Debits Tax Act 1982 (Cth)
Bank Account Debits Tax Administration Act 1982 (Cth) s3, s11
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 (Cth)
Land Tax Management Act, 1956 (NSW) s10
Allport Library and Museum of Fine Arts Agreement Act 1966 (Tas) s3, s4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Launceston Legacy (1987) 15 FCR 527; (1987) 75 ALR 122 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 20
Bray v FCT [1978] HCA 18; (1978) 140 CLR 560 High Court of Australia Australia - Commonwealth 19 May 1978 AustLII flag 10
Commissioner of Land Tax (NSW) v Joyce [1974] HCA 39; (1974) 132 CLR 22; (1974) 48 ALJR 432; (1974) 5 ATR 32 High Court of Australia Australia - Commonwealth 25 Oct 1974 AustLII flag 23
Stratton v Simpson [1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487 High Court of Australia Australia - Commonwealth 12 Nov 1970 AustLII flag 93
Lemm v FCT [1942] HCA 31; (1942) 66 CLR 399; [1943] ALR 119; 7 ATD 138 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 43
Maughan v FCT [1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 38
Minister of National Revenue v Trusts and Guarantee Co Ltd [1940] AC 138; [1939] 4 All ER 149 United Kingdom circa 1940 LexisNexis / Westlaw flag 27
Young Men's Christian Association v FCT [1926] HCA 2; (1926) 37 CLR 351; 32 ALR 97 High Court of Australia Australia - Commonwealth 18 Mar 1926 AustLII flag 27
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia 19 Nov 1925 AustLII flag 42
O'Farrell v Bathurst Municipal Council (1922-1924) 6 LGR (NSW) 108; 40 WN (NSW) 78 Australia - New South Wales 5 Jul 1923 AustLII flag 9
Chesterman v FCT [1923] HCA 24; (1923) 32 CLR 362; 29 ALR 224 High Court of Australia Australia - Commonwealth 6 Jun 1923 AustLII flag 67
Mayor of Manchester v McAdam [1896] AC 500 United Kingdom circa 1896 LexisNexis / Westlaw flag 33
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439

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