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It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits   flag 

[1991] ATOITR IT2637
Australian Taxation Office
Australia - Commonwealth
6th June, 1991

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s136
Income Tax Assessment Act 1936 (Cth) s6, s44, s47, s103A, s108
War-time (Company) Tax Assessment Act 1940 (Cth)
Finance Act 1940

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
F C of T v Black [1990] FCA 267; (1990) 25 FCR 274; 101 ALR 535; (1990) 21 ATR 701 Federal Court of Australia Australia - Commonwealth 1 Aug 1990 AustLII flag 10
VT89/247-248 and Commissioner of Taxation [1989] AATA 591; 20 ATR 4063 Administrative Appeals Tribunal Australia 4 Oct 1989 AustLII flag 3
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
FCT v Slater Holdings Ltd [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 29 Nov 1984 AustLII flag 56
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
FCT v Blakely [1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 36
FCT v Miller Anderson Ltd [1946] HCA 2; (1946) 73 CLR 341; [1946] ALR 150; 8 ATD 47 High Court of Australia Australia - Commonwealth 4 Apr 1946 AustLII flag 8
Income Tax Acts (Vic), Re [No 2] [1930] ArgusLawRp 23; [1930] VicLawRp 15; [1930] VLR 233; (1930) 36 ALR 216 Argus Law Reports Australia 5 May 1930 AustLII flag 6
Re Spanish Prospecting Co Ltd [1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609 Court of Chancery United Kingdom 9 Nov 1910 CommonLII flag 102
Black v Commissioner of Taxation (Cth) (1986) 17 ATR 331 Australia circa 1986 Legal Online / Westlaw flag 3
Summons v Commissioner of Taxation (Cth) (1986) 86 FLR 408; (1986) 18 ATR 235 Australia circa 1986 Legal Online / Westlaw flag 3
Goldsbrough Mort & Co Ltd v FCT (1976) 14 SASR 591; (1976) 28 FLR 39; (1976) 12 ALR 533; (1976) 6 ATR 580 Supreme Court of South Australia Australia - South Australia circa 1976 Legal Online / Westlaw flag 14
FCT v Williams [1972] CLR 226 Australia - Commonwealth circa 1972 Legal Online / Westlaw flag 1
21 Atr 707 21 ATR 707 Australia circa 1908 Legal Online / Westlaw flag 1
Dimbula Valley (Ceylon) Tea Co Ltd v Laurie [1961] Ch 353; [1961] 1 All ER 769 Court of Chancery United Kingdom circa 1961 LexisNexis / Westlaw flag 16
St Aubyn v Attorney- General [1951] AC 15 United Kingdom circa 1951 LexisNexis / Westlaw flag 1
Lincolnshire Sugar Co Ltd v Smart [1937] AC 697 United Kingdom circa 1937 LexisNexis / Westlaw flag 13
Burnes v Trade Credits Ltd (1981) 34 ALR 459 Australia circa 1981 LexisNexis AU flag 5
Marra Developments Ltd v BW Rofe Pty Ltd [1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1 Australia - New South Wales circa 1977 LexisNexis AU flag 75
15 CTBR (Os) 464 15 CTBR (OS) 464 Australia circa 1908 flag 1
Stephens v Pittas Ltd [1983] BTC 367 United Kingdom circa 1983 flag 2
Campbell v Commissioner of Inland Revenue (NZ) (1967) 14 ATD 551 Australia circa 1967 flag 3
15 CTBR (NS) Case 100 15 CTBR (NS) Case 100 Australia circa 1908 flag 1
Cases Nos 208-210/1969; 211-213/1969 19 CTBR (NS) 773 Australia circa 1969 flag 1
19 CTBR (NS) Case 109 19 CTBR (NS) Case 109 Australia circa 1908 flag 1
Case No B 34/1969 15 CTBR (NS) 660 Australia circa 1969 flag 1

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