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Australia & New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia   flag 

[1997] FCA 497
Federal Court of Australia
Australia - Commonwealth
2nd June, 1997

Legislation Cited

Legislation Name Provision
Act (Cth) s23, s25, s51, s80, s95, s97
Income Tax Assessment Act 1936 (Cth) s27H, s95, s97
Income Tax Act 1918 (Cth)
Income Tax Assessment Act 1922 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
FCT v Everett [1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211 Federal Court of Australia Australia - Commonwealth 26 Oct 1978 AustLII flag 22
Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation [1959] HCA 21; (1959) 100 CLR 537; [1959] ALR 733; 12 ATD 9; 33 ALJR 54 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 9
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag 72
Thornett v FCT [1938] HCA 32; (1938) 59 CLR 787; [1938] ALR 329; 4 ATD 551 High Court of Australia Australia - Commonwealth 6 Jun 1938 AustLII flag 13
Egerton-Warburton v Deputy FCT [1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40 High Court of Australia Australia - Commonwealth 17 Sep 1934 AustLII flag 50
Doherty v FCT [1933] HCA 10; 48 CLR 1; 2 ATD 272 High Court of Australia Australia - Commonwealth 12 Apr 1933 AustLII flag 7
Lady Emily Foley v Fletcher and Rose [1858] EngR 1107; 28 LJEx 100; 3 H & N 769; 157 ER 678 Court of Exchequer United Kingdom circa 1858 CommonLII flag 21

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