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Cunningham v Olliver   flag  2

[1994] FCA 1004
Federal Court of Australia
Australia - Commonwealth
6th April, 1994

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jenny Lee Boase Atf the Boase Family Trust v Brook [No 2] [2016] WASC 1 Supreme Court of Western Australia Australia - Western Australia 13 Jan 2016 AustLII flag 3
Goater v Commonwealth Bank of Australia [2014] NSWCA 265 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Aug 2014 AustLII flag 14

Legislation Cited

Legislation Name Provision
Income Tax Assessment Amendment Bill (No 3) 1984 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s160AAB
Life Insurance Act (Cth)
National Health Act 1953 (Cth)
1984 Act (Cth) s6
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Amendment Act (No 3) 1984 (Cth)
Income Tax and Social Services Contribution Assessment Act 1961 (Cth)
1961 Act (NSW)
Order (Vic)
Friendly Societies Act 1986 (Vic) s110, s113
State Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 226
Independent Order of Odd Fellows of Victoria v FCT [1991] HCA 55; (1991) 173 CLR 417; 104 ALR 83; 66 ALJR 181; 22 ATR 783 High Court of Australia Australia - Commonwealth 19 Dec 1991 AustLII flag 6
Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168 Federal Court of Australia Australia - Commonwealth 7 Aug 1991 AustLII flag 51
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
FCT v Total Holdings (Aust) Pty Ltd (1979) 43 FLR 217 Australia circa 1979 Legal Online / Westlaw flag 34
AGC (Advances) Ltd v FCT [1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105 High Court of Australia Australia - Commonwealth 26 Feb 1975 AustLII flag 93
Australasian Catholic Assurance Co Ltd v FCT [1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94 High Court of Australia Australia - Commonwealth 28 May 1959 AustLII flag 32
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
National Mutual Life Association of Australasia Ltd v FCT [1959] HCA 6; (1959) 102 CLR 29; [1959] ALR 523; 11 ATD 523; 33 ALJR 16; (1959) 7 AITR 368 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 36
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
Producers' and Citizens' Co-operative Assurance Co Ltd v FCT [1956] HCA 36; 95 CLR 26; 11 ATD 86 High Court of Australia Australia - Commonwealth 20 Jul 1956 AustLII flag 10
FCT v Green [1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142 High Court of Australia Australia - Commonwealth 21 Jun 1950 AustLII flag 49
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
Victoria Park Racing and Recreation Grounds Co Ltd v FCT [1934] HCA 65; 52 CLR 9; [1935] ALR 71; 3 ATD 120; 1A IPR 308 High Court of Australia Australia - Commonwealth 20 Dec 1934 AustLII flag 9
Colonial Mutual Life Assurance Society Ltd v FCT [1933] HCA 29; 49 CLR 171; 2 ATD 308 High Court of Australia Australia - Commonwealth 17 Jul 1933 AustLII flag 9
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
FCT v Gordon [1930] HCA 49; (1930) 43 CLR 456 High Court of Australia Australia - Commonwealth 15 Apr 1930 AustLII flag 29
Maryborough Newspaper Co Ltd v FCT [1929] ArgusLawRp 39; (1929) 43 CLR 450; 35 ALR 193 Argus Law Reports Australia - Commonwealth 19 Jun 1929 AustLII flag 20
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Commissioner of Taxation v Manchester Unity IOOF 50 FCR 85; (1994) 121 ALR 39; 28 ATR 251 Federal Court of Australia Australia Legal Online / Westlaw flag 2

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