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Re Willem Bertus Reuter v the Commissioner of Taxation   flag 

[1993] FCA 18
Federal Court of Australia
Australia - Commonwealth
4th February, 1993

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Companies (Acquisition of Shares) Act 1980 (Cth) s25, s28, s46

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 169
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 Australia - Commonwealth 12 Feb 1992 AustLII flag 62
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
Booth v FCT [1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40 High Court of Australia Australia - Commonwealth 16 Dec 1987 AustLII flag 38
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 385
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
Palette Shoes Pty Ltd v Krohn [1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432 High Court of Australia Australia - Commonwealth circa 1937 AustLII flag 107
Commissioner of Stamp Duties (NSW) v Yeend [1929] HCA 39; (1929) 43 CLR 235 High Court of Australia Australia - Commonwealth 2 Dec 1929 AustLII flag 42
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 flag 96
Holland (Inspector of Taxes) v Geoghegan (1972) 3 All ER 333 United Kingdom circa 1972 LexisNexis flag 3
Riley (Inspector of Taxes) v Coglan (1968) 1 All ER 314 United Kingdom circa 1968 LexisNexis flag 1
Laidler v Perry [1966] AC 16 United Kingdom circa 1966 LexisNexis / Westlaw flag 15
Jarrold v Boustead (1964) 3 All ER 76 United Kingdom circa 1964 LexisNexis flag 7
Ridge Securities Ltd v Inland Revenue Commissioners [1964] 1 WLR 479 United Kingdom circa 1964 LexisNexis / Westlaw flag 23
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
Higgs (Inspector of Taxes) v Oliver [1951] Ch 899 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 7
Beak v Robson [1943] AC 352; (1943) 25 Tax Cas 33 United Kingdom circa 1943 LexisNexis / Westlaw flag 18
Trenchard v Bennet (Inspector of Taxes) (1933) 17 Tax Cas 420 United Kingdom circa 1933 flag 1
Sherwin v Barnes (1931) 16 Tax Cas 278 United Kingdom circa 1931 flag 4
Ryall v Hoare [1923] 2 KB 447; 8 Tax Cas 521 United Kingdom circa 1923 LexisNexis / Westlaw flag 19

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