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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
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
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
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
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
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 320
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 385
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
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
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
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
Hestia [1895] UKLawRpPro 10; [1895] P 193 United Kingdom 5 Mar 1895 CommonLII flag 3
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
Hodson v Owners of Ship Super Sport 26 FCR 157 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 2
Loretta, The ship v Bubb [1971] WAR 91; (1970) 18 FLR 141 Australia - Western Australia 30 Oct 1972 PacLII flag 26
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

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