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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
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
Avco Financial Services Ltd v FCT	(1979) 39 FLR 414		Australia	circa 1979	Legal Online / Westlaw		1
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		306

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