Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation

[1992] FCA 615

Federal Court of Australia

Australia - Commonwealth

11th December, 1992

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s52
Companies Act 1981 (Cth)	s269
Companies and Securities Legislation (Miscellaneous Amendments) Act 1983 (Cth)	s79
Income Tax Assessment Amendment Act (No. 2) 1980 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
QBE Insurance Group Ltd v Australian Securities Commission	110 ALR 301; (1992) 8 ACSR 631; (1992) 28 ALD 334; (1992) 10 ACLC 1490; (1992) 8 ASCR 631		Australia	circa 1992	LexisNexis AU	15
Barratt v Commissioner of Taxation	(1992) 36 FCR 222; (1992) 107 ALR 385; (1992) 23 ATR 339	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw	48
"Income Taxation: An Institution in Decay"	[1991] Sydney Law Review 435	Sydney Law Review	Australia	circa 1991	HeinOnline / LexisNexis	1
Turner v Morlend Finance Corporation (Vic) Pty Ltd	[1990] ASC 56-006		Australia	circa 1990		1
FCT v Dunn	(1989) 85 ALR 244; (1989) 20 ATR 356		Australia	circa 1989	LexisNexis AU	18
"Australian accounting standards and the law"	(1987) 5 Company and Securities Law Journal 231	Company and Securities Law Journal	Australia	circa 1987	Legal Online	2
Memorex Pty Ltd v Commissioner of Taxation (Cth)	(1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685		Australia	circa 1987	LexisNexis AU	18
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd	[1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615	High Court of Australia	Australia - Commonwealth	11 Jul 1985	AustLII	54
"Tax Accounting for Deductions"	(1985) 5 Australian Tax Forum 24	Australian Tax Forum	Australia	circa 1985		1
Austin v United Dominions Corporation Ltd	[1984] 2 NSWLR 612		Australia - New South Wales	circa 1984	LexisNexis AU	21
Taxation, Commissioner of (Cth) v National Commercial Banking Corporation of Australia Ltd	[1983] FCA 302; (1983) 50 ALR 322; 72 FLR 116; (1983) 15 ATR 21	Federal Court of Australia	Australia - Commonwealth	15 Nov 1983	AustLII	14
Avco Financial Services Ltd v FCT	[1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII	42
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII	130
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII	58
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII	190
A L Hamblin Equipment Pty Ltd v FCT	[1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII	25
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII	74
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII	64
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII	178
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII	49
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	244
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII	96
FCT v Hyteco Hiring Pty Ltd	92 ATC 4,694		Australia	circa 1938	IntelliConnect	1
92 Atc 4,216	92 ATC 4,216		Australia	circa 1938	IntelliConnect	1
Citibank Ltd v Commissioner of Taxation (Cth)	24 ATR 437		Australia	circa 1938	Legal Online / Westlaw	1

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