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Energy Resources of Australia Ltd v Commissioner of Taxation   flag 

[1994] FCA 1040
Federal Court of Australia
Australia - Commonwealth
22nd April, 1994

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s82
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Miliangos v George Frank (Textiles) Ltd [1976] AC 443; [1975] 3 All ER 801; [1975] 3 WLR 758 United Kingdom circa 1976 LexisNexis / Westlaw flag 306
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
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 flag 58
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 flag 42
International Nickel Australia Ltd v Commissioner of Taxation (Cth) [1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739 High Court of Australia Australia - Commonwealth 20 Apr 1910 AustLII flag 40
Caltex Ltd v FCT [1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 32
K D Morris & Sons Pty Ltd (In Liq) v Bank of Queensland Ltd [1980] HCA 20; (1980) 146 CLR 165 High Court of Australia Australia - Commonwealth 24 Jul 1980 AustLII flag 26
Willingale v International Commercial Bank Ltd [1978] AC 834 United Kingdom circa 1978 LexisNexis / Westlaw flag 21
Pattison (Inspector of Taxes) v Marine Midland Ltd [1984] AC 362 United Kingdom circa 1984 LexisNexis / Westlaw flag 7
[1983] Ch 205 [1983] Ch 205 Court of Chancery United Kingdom circa 1983 LexisNexis / Westlaw flag 1
Avco Financial Services Ltd v FCT (1979) 39 FLR 414 Australia circa 1979 Legal Online / Westlaw flag 1

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