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Warner Music Australia Pty Ltd v Commissioner of Taxation   flag 

[1996] FCA 1857
Federal Court of Australia
Australia - Commonwealth
4th November, 1996

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act (No. 2) 1930 (Cth)
Sales Tax Procedure Act 1934 (Cth)
Rules (Qld)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Cummings v Claremont Petroleum NL [1996] HCA 19; (1996) 185 CLR 124; (1996) 137 ALR 1; (1996) 70 ALJR 616 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 336
FCT v Rowe (1995) 60 FCR 90 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 3
FCT v Unilever Australia Securities Ltd (1995) 56 FCR 158 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 2
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
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
WEA Records Pty Ltd v FCT [1990] FCA 323; (1990) 96 ALR 365; (1990) 21 ATR 799 Federal Court of Australia Australia - Commonwealth 29 Aug 1990 AustLII flag 11
TNT Skypak International (Aust) Ltd v FCT (1988) 82 ALR 175 Australia circa 1988 LexisNexis AU flag 268
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
Hillsboro Nat Bank v Commissioner 460 US 370; 103 SCt 1134; 75 L Ed 2d 130 United States Supreme Court United States 7 Mar 1983 WorldLII flag 32
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 130
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
Commonwealth Aluminium Corporation Ltd v FCT (1977) 32 FLR 210; (1977) 7 ATR 376 Australia circa 1977 Legal Online / Westlaw flag 37
Heaton v Bell [1970] AC 728 United Kingdom circa 1970 LexisNexis / Westlaw flag 25
H R Sinclair & Son Pty Ltd v FCT [1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111 High Court of Australia Australia - Commonwealth 2 Jun 1966 AustLII flag 32
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
Caltex Ltd v FCT [1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 32
Eli Lilly & Co (Canada) Ltd v MNR (1955) 55 DTC 1 Canada circa 1955 flag 2
Armco (Australia) Pty Ltd v FCT [1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335 High Court of Australia Australia - Commonwealth 22 Aug 1948 AustLII flag 25
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
British Mexican Petroleum Co Ltd v IRC (1932) 16 Tax Cas 570 United Kingdom circa 1932 flag 12

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