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WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation   flag 

[1996] FCA 1284
Federal Court of Australia
Australia - Commonwealth
1st March, 1996

Legislation Cited

Legislation Name Provision
Act (Cth) s10, s51
Income Tax Assessment Act, 1936 (Cth) s177F
Taxation Administration Act, 1953 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Laws Amendment Act (No.2) 1981 (Cth)
The Act (Cth) s51
Rules (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Tax Avoidance in Australia: Results and Prospects" (1994) 22 FedLRev 493 Federal Law Review Australia circa 1994 AustLII flag 1
As FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
Australian Health Insurance Association Ltd v Esso Australia Pty Ltd [1993] FCA 376; (1993) 41 FCR 450; (1993) 116 ALR 253; (1993) 7 ANZ Insurance Cases 61-195 Federal Court of Australia Australia - Commonwealth 12 Aug 1993 AustLII flag 33
NM Superannuation Pty Ltd v Young [1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163 Federal Court of Australia Australia - Commonwealth 12 Mar 1993 AustLII flag 40
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
GRE Insurance Ltd v Commissioner of Taxation (1992) 34 FCR 160; 23 ATR 88 Federal Court of Australia Australia circa 1992 Legal Online / Westlaw flag 11
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Putnin v Commissioner of Taxation [1991] FCA 12; (1991) 27 FCR 508; (1991) 98 ALR 13; (1991) 21 ATR 1245; [1991] AIPC 37,415; 20 IPR 347 Federal Court of Australia Australia - Commonwealth 5 Feb 1991 AustLII flag 27
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Scanlon v American Cigarette Co (Overseas) Pty Ltd (No 3) [1987] VicRp 24; [1987] VR 289 Australia - Victoria 15 Sep 1986 AustLII flag 6
Scanlon v American Cigarette Co (Overseas) Pty Ltd (No 2) [1987] VicRp 23; [1987] VR 281; [1986] Aust Torts Reports 80-049 Australia - Victoria 26 Aug 1986 AustLII flag 7
Scanlon v American Cigarette Co (Overseas) Pty Ltd (No 1) [1987] VicRp 21; [1987] VR 261 Australia - Victoria 21 Aug 1986 AustLII flag 40
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
Taxation, Commissioner of (Cth) v Adler (1981) 55 FLR 294; 12 ATR 608 Australia circa 1981 Legal Online / Westlaw flag 1
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 11
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
FCT v Phillips [1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361 Federal Court of Australia Australia - Commonwealth 8 Aug 1978 AustLII flag 34
AGC (Advances) Ltd v FCT [1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105 High Court of Australia Australia - Commonwealth 26 Feb 1975 AustLII flag 93
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
Commissioner of Taxation (NSW) v Ash [1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 28
Saker v Buckley [1927] ArgusLawRp 45; [1927] VicLawRp 35; [1927] VLR 383; (1927) 33 ALR 211; 48 ALT 194 Argus Law Reports Australia 8 Jun 1927 AustLII flag 2
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
Prudential Insurance Co v Inland Revenue Commissioners [1904] UKLawRpKQB 138; [1904] 2 KB 658 United Kingdom 5 Jul 1904 CommonLII flag 65

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