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MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd 6

Federal Court of Australia

Australia - Commonwealth

16th May, 1997

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR CR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR 92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR CR2007/92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Foster v FCT	[1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		69
W Thomas & Co Pty Ltd v FCT	[1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78	High Court of Australia	Australia - Commonwealth	3 Nov 1965	AustLII		61
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
Commissioner of Taxes (Vic) v Phillips	[1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20	High Court of Australia	Australia - Commonwealth	27 Apr 1936	AustLII		42
Reuter v FCT	(1993) 111 ALR 716; 24 ATR 527		Australia	circa 1993	LexisNexis AU		33
FCT v Levy	[1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301	High Court of Australia	Australia - Commonwealth	8 Nov 1961	AustLII		25
Austin Distributors Pty Ltd v FCT	(1964) 13 ATD 429		Australia	circa 1964			21
Stapleton v Commissioner of Taxation (Cth)	(1989) 88 ALR 606; (1989) 20 ATR 996		Australia	circa 1989	LexisNexis AU		12
Higgs (Inspector of Taxes) v Oliver	[1951] Ch 899	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw		7
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR CR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR 92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR CR2007/92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII

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