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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
[1983] Ch 205 [1983] Ch 205 Court of Chancery United Kingdom circa 1983 LexisNexis / Westlaw flag 1
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
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
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
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
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
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
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
Willingale v International Commercial Bank Ltd [1978] AC 834 United Kingdom circa 1978 LexisNexis / Westlaw flag 21
Avco Financial Services Ltd v FCT (1979) 39 FLR 414 Australia circa 1979 Legal Online / Westlaw flag 1
Pattison (Inspector of Taxes) v Marine Midland Ltd [1984] AC 362 United Kingdom circa 1984 LexisNexis / Westlaw flag 7
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

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