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Re Commissioner of Taxation of the Commonwealth of Australia v Keith Henry Grant; Edward Eugene Falk; Geoffrey Owen Thomas and Mervyn John Mallet   flag 

[1991] FCA 336
Federal Court of Australia
Australia - Commonwealth
29th July, 1991

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s91, s92, s170
Taxation Laws Amendment Act 1986 (Cth)
Federal Court Rules (Cth)
Partnership Act 1958 (Vic)
Income Tax Regulations (WA) s20

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 139
[1974] Atc 6,008 [1974] ATC 6,008 Australia circa 1974 IntelliConnect flag 2
Jamieson v Inland Revenue Commissioner (1972) 3 ATR 361 Australia circa 1972 Legal Online / Westlaw flag 5
City of London Contract Corporation v Styles (1887) 2 Tax Cas 239; 4 TLR 51 United Kingdom circa 1887 LexisNexis flag 17
Trego v Hunt [1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 73 LT 514; 44 WR 225; 65 LJCh 1; 12 Rul Cas 442 United Kingdom 20 Feb 1895 CommonLII flag 127
Stapleton v FCT 89 Act 4 United Kingdom flag 6
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Austin Distributors Pty Ltd v FCT (1964) 13 ATD 429 Australia circa 1964 flag 21

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