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Bill Acceptance Corporation Ltd v Commissioner of Taxation   flag 

[1996] FCA 1464
Federal Court of Australia
Australia - Commonwealth
13th May, 1996

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s44
Taxation Administration Act 1953 (Cth) s14ZZ
Rules (Qld)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioners of Inland Revenue v Forrest (1924) 8 Tax Cas 704 United Kingdom circa 1924 flag 1
Commissioners of Inland Revenue v Sir John Oakley (1925) 9 Tax Cas 582 United Kingdom circa 1925 flag 4
Esso Petroleum Co Ltd v Ministry of Defence [1990] 1 Ch 163; [1990] 1 All ER 163; [1989] 3 WLR 1129 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 7
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
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
Heaton v Bell [1970] AC 728 United Kingdom circa 1970 LexisNexis / Westlaw flag 25
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Peel s (Sir Robert) Settled Estates, In re [1910] UKLawRpCh 4; (1910) 1 Ch 389 Court of Chancery United Kingdom 14 Jan 1910 CommonLII flag 1
Rowdell Pty Ltd v FCT [1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332 High Court of Australia Australia - Commonwealth 10 Dec 1963 AustLII flag 35
Taylor v Reid [1929] HCA 32; 42 CLR 371 High Court of Australia Australia - Commonwealth 4 Nov 1929 AustLII flag 1

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