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Brett v Barr Smith   flag  19

[1919] HCA 4; (1919) 26 CLR 87
High Court of Australia
Australia - Commonwealth
17th March, 1919

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kellas-Sharpe v PSAL Ltd [2012] QCA 371; [2013] 2 Qd R 233 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Jan 2024 AustLII flag 2
Cao v Baccello Pty Ltd [2020] WASCA 82 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 May 2020 AustLII flag 2
Ted Wilson and Sons (TWS) v Eurobodalla Shire Council [2019] NSWSC 1485 Supreme Court of New South Wales Australia - New South Wales 28 Aug 2019 AustLII flag
Moore v Tatura Milk Industries [2019] VSC 259 Supreme Court of Victoria Australia - Victoria 26 Apr 2019 AustLII flag 2
Stoyanova v Equity-One Mortgage Fund Ltd [2016] VSC 414 Supreme Court of Victoria Australia - Victoria 2 Aug 2016 AustLII flag 2
William John Jeffries v Indigenous Land Corporation [2015] NSWSC 1616 Supreme Court of New South Wales Australia - New South Wales 28 Oct 2015 AustLII flag 1
ACN 074 971 109 Pty Ltd (as trustee for Argot Unit Trust) v National Mutual Life Association of Australasia Ltd [2013] VSCA 241; (2013) 41 VR 476; (2013) 305 ALR 722; (2013) 97 ACSR 63 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Nov 2013 AustLII flag 5
Sydney Attractions Group Pty Ltd v Frederick Schulman [2013] NSWSC 858 Supreme Court of New South Wales Australia - New South Wales 28 Jun 2013 AustLII flag 25
Kellas-Sharpe v PSAL Ltd [2012] QCA 94 Supreme Court of Queensland - Court of Appeal Australia - Queensland 4 May 2012 AustLII flag 1
Gibbons v Pozzan [2007] SASC 99; (2007) 209 FLR 233 Supreme Court of South Australia Australia - South Australia 22 Mar 2007 AustLII flag 9
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2007] ATOTD TD2007/28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? [2007] ATOTD 28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
International Currency Trading Corporation Pty Ltd, Torbella Pty Ltd, Sandtara Pty Ltd, Todbern Pty Ltd and Kyldow Pty Ltd v Deutsche Bank AG [1994] FCA 1214 Federal Court of Australia Australia - Commonwealth 20 Jul 1994 AustLII flag
David Securities Pty Ltd v Commonwealth Bank of Australia [1992] HCA 48; (1992) 175 CLR 353; 109 ALR 57; (1992) 24 ATR 125; (1992) 66 ALJR 768; 66 ALLR 768 High Court of Australia Australia - Commonwealth 7 Oct 1992 AustLII flag 938
Re Peter William Hepples v Commissioner of Taxation [1990] FCA 208 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
Re David Securities Pty Ltd; A & T Rahme & Sons Ltd; Antoine Rahme and Therese Rahme v Commonwealth Bank of Australia; Don Craig; Don Page Morgan; Ronald Allan Smith and Kevin Andrew Veale [1989] FCA 201 Federal Court of Australia Australia - Commonwealth 6 Jun 1989 AustLII flag 1
Meredith v Fitzgerald [1948] HCA 11; (1948) 77 CLR 161 High Court of Australia Australia - Commonwealth 18 Aug 1948 AustLII flag 7
Meredith v Fitzgerald [1948] ArgusLawRp 63; (1948) 55 ALR 279 Argus Law Reports Australia 16 Aug 1948 AustLII flag
Kelly v Sydney Municipal Council (1919-1922) 5 LGR (NSW) 60; 37 WN (NSW) 22; 20 SR (NSW) 107 Supreme Court of New South Wales Australia - New South Wales 24 Feb 1920 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1915 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Attorney-General v Glossop [1906] UKLawRpKQB 163; (1907) 1 KB 163 United Kingdom 3 Dec 1906 CommonLII flag 5
Lord Advocate v Stewart [1902] UKLawRpAC 21; [1902] AC 344 United Kingdom 15 May 1902 CommonLII flag 6
Income Tax Special Purposes Comrs v Pemsel [1888] UKLawRpKQB 202; (1888) 22 QBD 296 Queen's Bench United Kingdom 21 Dec 1888 CommonLII flag 7
Burton v Reevell [1847] EngR 142; 16 M & W 307; 153 ER 1206 Court of Exchequer United Kingdom circa 1847 CommonLII flag 7
Strode versus Parker [1694] EngR 19; 23 ER 804; (1694) 2 Vern 316 Court of Chancery United Kingdom circa 1694 CommonLII flag 13
Lalit Mohun Singh Roy v Chukkun Lal Roy 24 Ind Apps 76 India flag 3
22 VLR 125; 18 ALT 25 22 VLR 125; 18 ALT 25 Australia - Victoria flag 4
3 Atk 519 3 Atk 519 Court of Chancery United Kingdom flag 10

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