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Commissioner of Taxation v Pacific Dunlop Ltd   flag  5

[1999] FCA 214; 87 FCR 253; 161 ALR 661; 41 ATR 277
Federal Court of Australia
Australia - Commonwealth
15th March, 1999

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Charter Pacific Corporation Ltd v Belrida Enterprises Pty Ltd [2002] QSC 254 Supreme Court of Queensland Australia - Queensland 30 Aug 2002 AustLII flag 2
Mochkin v Commissioner of Taxation [2002] FCA 675 Federal Court of Australia Australia - Commonwealth 29 May 2002 AustLII flag 1
Optus Mobile Pty Ltd v FCT [1999] FCA 519 Federal Court of Australia Australia - Commonwealth 3 May 1999 AustLII flag 2
SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635; (2010) 79 ATR 193; [2010] ATC 20-190 Federal Court of Australia Australia - Commonwealth 25 Jun 2010 AustLII flag 12
Steel City Wholesale Pty Ltd v FCT [2003] FCA 441; 52 ATR 747 Federal Court of Australia Australia - Commonwealth 12 May 2003 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s166, s167, s170, s25
Taxation Administration Act 1953 (Cth) s18
Sales Tax Assessment Act (No 1) 1930 (Cth)
Federal Court Rules (Cth)
Property Law Act 1958 (Vic) s184

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 592
B Morris Ltd v Lunzer [1942] 1 KB 356 United Kingdom circa 1942 LexisNexis / Westlaw flag 2
Brayson Motors Pty Ltd (In Liq) v FCT [1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267 High Court of Australia Australia - Commonwealth 26 Mar 1985 AustLII flag 118
Commonwealth Quarries (Footscray) Pty Ltd v FCT [1938] HCA 13; (1938) 59 CLR 111; [1938] ALR 225; 4 ATD 477 High Court of Australia Australia - Commonwealth 25 Mar 1938 AustLII flag 40
Copperart Pty Ltd v Commissioner of Taxation [1994] FCA 216; (1994) 50 FCR 345; 28 ATR 119 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 21
Dalgety Downs Pastoral Co Pty Ltd v FCT [1952] HCA 54; (1952) 86 CLR 335; [1952] ALR 946; (1952) 10 ATD 55; 5 AITR 386 High Court of Australia Australia - Commonwealth 27 Oct 1952 AustLII flag 33
Deputy FCT (SA) v Ellis & Clark Ltd [1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 95
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
Duggan v FCT [1972] HCA 66; (1972) 129 CLR 365; (1972) 3 ATR 413; 47 ALJR 44 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 23
EMI (Aust) Ltd v Commissioner of Taxation (Cth) (1971) 2 ATR 325; (1971) 45 ALJR 349 Australia circa 1971 Legal Online / Westlaw flag 19
Estee Lauder Pty Ltd v FCT (1988) 80 ALR 314; 19 ATR 1228 Australia circa 1988 LexisNexis AU flag 17
FCT v ANZ Savings Bank Ltd [1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 87
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
FCT v York Motors Pty Ltd [1946] HCA 64; 73 CLR 459; 8 ATD 169 High Court of Australia Australia - Commonwealth 17 Dec 1946 AustLII flag 11
Genex Corporation Pty Ltd v Commonwealth of Australia (1991) 30 FCR 193; (1991) 101 ALR 161; 22 ATR 178 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 13
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
Palette Shoes Pty Ltd v Krohn [1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432 High Court of Australia Australia - Commonwealth circa 1937 AustLII flag 107
Queensland Independent Wholesalers Ltd v Commissioner of Taxation (1991) 29 FCR 312; 100 ALR 215; (1991) 22 ATR 45; 91 ATC 4,492 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 19
Re Clyne; Ex p Deputy Commissioner of Taxation (1983) 50 ALR 137 Australia circa 1983 LexisNexis AU flag 3
Revlon Manufacturing Ltd v Commissioner of Taxation (1995) 63 FCR 535; 134 ALR 23; (1995) 32 ATR 48 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 20
Spencer v The Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954

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