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Energy Resources of Australia Ltd v Commissioner of Taxation

[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
Avco Financial Services Ltd v FCT	(1979) 39 FLR 414		Australia	circa 1979	Legal Online / Westlaw		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		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		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		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		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		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		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		40
Pattison (Inspector of Taxes) v Marine Midland Ltd	[1984] AC 362		United Kingdom	circa 1984	LexisNexis / Westlaw		7
[1983] Ch 205	[1983] Ch 205	Court of Chancery	United Kingdom	circa 1983	LexisNexis / Westlaw		1
Willingale v International Commercial Bank Ltd	[1978] AC 834		United Kingdom	circa 1978	LexisNexis / Westlaw		21
Miliangos v George Frank (Textiles) Ltd	[1976] AC 443; [1975] 3 All ER 801; [1975] 3 WLR 758		United Kingdom	circa 1976	LexisNexis / Westlaw		304

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