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Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia   flag 

[1996] FCA 1640
Federal Court of Australia
Australia - Commonwealth
24th July, 1996

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s25A, s159GP, s159GQ
Rules (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Unilever Australia Securities Ltd (1995) 56 FCR 152; 127 ALR 437; 30 ATR 134 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 16
Unilever Australia Securities Ltd v FCT [1994] FCA 1172; 122 ALR 402; (1994) 28 ATR 422 Federal Court of Australia Australia - Commonwealth 22 Jun 1994 AustLII flag 6
ICI Australia Ltd v Commissioner of Taxation (Cth) (1994) 125 ALR 63; 29 ATR 233 Australia circa 1994 LexisNexis AU flag 5
Howell v Commissioner of Taxation (Cth) 94 ATC 4,186 Australia circa 1994 IntelliConnect flag 1
Australia & New Zealand Savings Bank Ltd v FCT [1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390 Federal Court of Australia Australia - Commonwealth 10 Jun 1993 AustLII flag 54
Commissioner of Taxation v Hyteco Hiring Pty Ltd [1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218 Federal Court of Australia Australia - Commonwealth 27 Oct 1992 AustLII flag 20
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 Australia - Commonwealth 12 Feb 1992 AustLII flag 62
Westfield Ltd v Commissioner of Taxation [1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag 65
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd [1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293 Federal Court of Australia Australia - Commonwealth 25 Sep 1989 AustLII flag 8
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 454
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 flag 42
Cooke and Sherden [1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696 Federal Court of Australia Australia - Commonwealth 16 Apr 1980 AustLII flag 59
Beswick v Beswick [1967] UKHL 2; [1968] AC 58; [1967] 2 All ER 1197; [1967] 3 WLR 932 House of Lords United Kingdom 29 Jun 1967 BAILII flag 171
Coulls v Bagot ’ s Executor and Trustee Co Ltd [1967] HCA 3; (1967) 119 CLR 460; [1967] ALR 385; (1967) 40 ALJR 471 High Court of Australia Australia - Commonwealth 21 Mar 1967 AustLII flag 222
Lomax v Peter Dixon and Son [1943] KB 671 United Kingdom circa 1943 LexisNexis / Westlaw flag 20
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 flag 40
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
Hartshorne v Watson [1838] EngR 349; (1838) 4 Bing NC 178; 132 ER 756 Court of Common Pleas United Kingdom circa 1838 CommonLII flag 10

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