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Re Industrial Equity Ltd and Bankers Trust Australia Ltd v Deputy Commissioner of Taxation; Ronald James Crawley; Peter Thomas Carroll and Frank Breen   flag 

[1989] FCA 359
Federal Court of Australia
Australia - Commonwealth
6th September, 1989

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s13
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s8
Estate Duty Assessment Act 1914 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax (Management) Act 1928 (NSW)
Land and Income Tax Assessment Act 1907 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Citibank Ltd (1989) 20 FCR 403; (1989) 85 ALR 588; (1989) 20 ATR 292 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 157
Citibank Ltd v FCT (1988) 83 ALR 144; (1988) 19 ATR 1479; (1988) 16 ALD 486 Australia circa 1988 LexisNexis AU flag 76
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 348
Baker v Campbell [1983] HCA 39; (1983) 153 CLR 52; (1983) 49 ALR 385; (1983) 57 ALJR 749; 14 ATR 713; 83 ATC 4,606 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 847
Inland Revenue Commissioners v Rossminster Ltd [1979] UKHL 5; [1980] AC 952; [1980] 1 All ER 80; [1980] 2 WLR 1 House of Lords United Kingdom 13 Dec 1979 BAILII flag 322
FCT v Australia & New Zealand Banking Group Ltd (1979) 23 ALR 480; (1979) 9 ATR 483; (1979) 53 ALJR 336 Australia circa 1979 LexisNexis AU flag 21
Southwestern Indemnities Ltd v Bank of New South Wales [1973] HCA 52; (1973) 129 CLR 512; 1 ALR 517; (1973) 4 ATR 130; 47 ALJR 600 High Court of Australia Australia - Commonwealth 9 Nov 1973 AustLII flag 22
Allen v Thorn Electrical Industries Ltd [1968] 1 QB 487 United Kingdom circa 1968 LexisNexis / Westlaw flag 17
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
Shrimpton v The Commonwealth [1945] HCA 4; (1945) 69 CLR 613; [1945] ALR 125 High Court of Australia Australia - Commonwealth 23 Apr 1945 AustLII flag 186
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
R v Deputy FCT (SA); Ex parte Hooper [1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101 High Court of Australia Australia - Commonwealth 22 Mar 1926 AustLII flag 57
Melbourne Corporation v Barry [1922] HCA 56; (1922) 31 CLR 174; 29 ALR 86; 44 ALT 20 High Court of Australia Australia - Commonwealth 15 Dec 1922 AustLII flag 150
Smorgon v Australia and New Zealand Banking Group Ltd [1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137 High Court of Australia Australia - Commonwealth 3 Dec 1906 AustLII flag 118
Home v Lord F C Bentinck [1820] EngR 447; 129 ER 907; (1820) 2 Brod & Bing 130 Court of Common Pleas United Kingdom circa 1820 CommonLII flag 14
R versus John Wilkes, Esq [1799] EngR 484; 95 ER 737; (1799) 2 Wils KB 151 King's Bench United Kingdom circa 1799 CommonLII flag 6
Huckle versus Money [1799] EngR 225; 95 ER 768; (1799) 2 Wils KB 205 King's Bench United Kingdom circa 1799 CommonLII flag 47
Entick v Carrington (1765) 2 Wils KB 275; 95 ER 807 King's Bench United Kingdom circa 1765 CommonLII flag 52
FCT v Australia and New Zealand Banking Group Ltd 143 CLR 499; 16 ALR 721; 52 ALJR 73; 8 ATR 140 Australia - Commonwealth Legal Online / Westlaw flag 206

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