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Commissioner of Taxation v Errol William Holmes   flag 

[1995] FCA 1420
Federal Court of Australia
Australia - Commonwealth
3rd August, 1995

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Brown v Honolulu Maru [1924] NSWStRp 20; (1924) 24 SR (NSW) 309; 41 WN (NSW) 71 Supreme Court of New South Wales Australia - New South Wales 20 Jun 1924 AustLII flag 2
Commissioner of Taxation v Cooper [1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616 Federal Court of Australia Australia - Commonwealth 9 May 1991 AustLII flag 160
Commissioner of Taxation v Holmes (1995) 58 FCR 151; 138 ALR 59; (1995) 31 ATR 71 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 11
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Fisher v The Oceanic Grandeur [1972] HCA 51; (1972) 127 CLR 312; [1972-73] ALR 948; 46 ALJR 478 High Court of Australia Australia - Commonwealth 20 Oct 1972 AustLII flag 11
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 386
Hestia [1895] UKLawRpPro 10; [1895] P 193 United Kingdom 5 Mar 1895 CommonLII flag 3
Hodson v Owners of Ship Super Sport 26 FCR 157 Federal Court of Australia Australia Legal Online / Westlaw flag 2
Huddart Parker Ltd v The Ship Mill Hill [1950] HCA 43; (1950) 81 CLR 502; [1950] ALR 918 High Court of Australia Australia - Commonwealth 8 Nov 1950 AustLII flag 156
Loretta, The ship v Bubb [1971] WAR 91; (1970) 18 FLR 141 Australia - Western Australia 30 Oct 1972 PacLII flag 26
North Coast SN Co v Eugene [1909] NSWStRp 20; (1909) 9 SR (NSW) 246; 26 WN (NSW) 29 Supreme Court of New South Wales Australia - New South Wales 24 Mar 1909 AustLII flag 2
Nowegijick v R [1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20 Supreme Court of Canada Canada 25 Jan 1983 Supreme Court of Canada flag 60
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 321
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
The Ship “Margaret Philippa” v The Ship MV “Santo Rocco di Bagnara” [1991] FCA 192; 101 ALR 491 Federal Court of Australia Australia - Commonwealth 9 May 1991 AustLII flag 1

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