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Jolly v FCT   flag  17

[1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434
High Court of Australia
Australia - Commonwealth
5th March, 1934

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership? [2024] ATOTR TR2024/2 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership? [2024] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2017/D4 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership? [2017] ATODTR TR2017/D4 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
ABB Australia Pty Ltd v FCT [2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460 Federal Court of Australia Australia - Commonwealth 20 Jul 2007 AustLII flag 20
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
Lonsdale Sand and Metal Pty Ltd v Commissioner of Taxation [1998] FCA 155; (1998) 81 FCR 419; 162 ALR 220; (1998) 38 ATR 384 Federal Court of Australia Australia - Commonwealth 5 Mar 1998 AustLII flag 10
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions [1992] ATOITR IT2682 Australian Taxation Office Australia - Commonwealth 21 May 1992 AustLII flag
Re Oliviero Nemaz and Secretary To the Department of Social Security [1987] AATA 204; (1987) 12 ALD 107 Administrative Appeals Tribunal Australia 28 May 1987 AustLII flag 9
Australian Guarantee Corporation Ltd v Commissioner of Taxation (Cth) [1983] FCA 312; 50 ALR 630; (1983) 74 FLR 73; (1983) 15 ATR 53 Federal Court of Australia Australia - Commonwealth 24 Nov 1983 AustLII flag 4
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
Hughes v FCT [1958] HCA 3; (1958) 98 CLR 345; [1958] ALR 321; 11 ATD 391 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 4
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag 23
FCT v Australian Guarantee Corporation Ltd [1946] ArgusLawRp 25; (1946) 52 ALR 209 Argus Law Reports Australia 23 Aug 1984 AustLII flag
Emu Bay Railway Co Ltd v FCT [1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455 High Court of Australia Australia - Commonwealth 6 Nov 1944 AustLII flag 45
Davies Coop & Co Pty Ltd v The Commonwealth [1935] HCA 74; 54 CLR 155; [1936] ALR 22 High Court of Australia Australia - Commonwealth 12 Dec 1935 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Aspects of Section 26(a) of the Income Tax Assessment Act" (1971-1972) 8 Melbourne University Law Review 276 Walter, J McI; Myers, A J Australia circa 1972 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s1, s6, s18, s21, s366
Income Tax Act 1918 (Cth)
Finance Act 1926 s19, s20, s21, s29
Finance Act 1931 s14

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Westminster Bank Ltd v Osler [1933] AC 139 United Kingdom circa 1933 LexisNexis / Westlaw flag 7
Neumann v Inland Revenue Commissioners (1933) 1 KB 728 United Kingdom circa 1933 LexisNexis / Westlaw flag 2
Richardson v FCT [1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19 High Court of Australia Australia - Commonwealth 8 Aug 1932 AustLII flag 80
Coglan v FCT [1932] HCA 23; 47 CLR 109; 2 ATD 78 High Court of Australia Australia - Commonwealth 7 Jul 1932 AustLII flag 2
Hamilton v Inland Revenue Commissioners (1931) 2 KB 495; 16 Tax Cas 213 United Kingdom circa 1931 LexisNexis / Westlaw flag 5
Gimson v Commissioners of Inland Revenue (1930) 15 Tax Cas 595 United Kingdom circa 1930 flag 2
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
Profits Duty " ( Inland Revenue Commissioners v Dalgety & Co (1930) 1 KB 1; 46 TLR 349 United Kingdom circa 1930 LexisNexis / Westlaw flag 4
Sutton v Commissioners of Inland Revenue (1929) 14 Tax Cas 662 United Kingdom circa 1929 flag 2
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 93
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57
Gold Fields American Development Co v Consolidated Gold Fields of South Africa , Tomlin J [1926] Ch 338 Court of Chancery United Kingdom circa 1926 LexisNexis / Westlaw flag 1
Hartland v Diggines [1926] AC 289; 10 Tax Cas 247 United Kingdom circa 1926 LexisNexis / Westlaw flag 19
Cooper v Stubbs [1925] 2 KB 753; [1925] All ER 643 United Kingdom circa 1925 LexisNexis / Westlaw flag 28
James v FCT [1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293 High Court of Australia Australia - Commonwealth 13 Aug 1924 AustLII flag 25
Ritson v Phillips (1924) 9 Tax Cas 10 United Kingdom circa 1924 flag 2
Inland Revenue Commissioners v Burrell (1924) 2 KB 52 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Blockey v FCT [1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 43
Blackey v Commissioner of Breweries Ltd (1923) 1 KB 173 United Kingdom circa 1923 LexisNexis / Westlaw flag 2
Webb v FCT [1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284 Argus Law Reports Australia - Commonwealth 22 Jun 1922 AustLII flag 46
Bradbury v English Sewing Cotton Co (1922) 2 KB 569 United Kingdom circa 1922 LexisNexis / Westlaw flag 2
Wakefield v Whiteaway, Laidlaw & Co (1922) 1 Ch 200 Court of Chancery United Kingdom circa 1922 LexisNexis / Westlaw flag 1
Scottish Union and National Insurance Co v New Zealand and Australian Land Co (1921) 1 AC 172 United Kingdom circa 1921 LexisNexis / Westlaw flag 2
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag 56
IR Comrs v Blott (1920) 1 KB 114 United Kingdom circa 1920 LexisNexis / Westlaw flag 7
Brooke v Inland Revenue Commissioners (1917) 1 KB 61 United Kingdom circa 1917 LexisNexis / Westlaw flag 2
Johnston v Chestergate Hat Manufacturing Co Ltd [1915] 2 Ch 338 Court of Chancery United Kingdom circa 1915 LexisNexis / Westlaw flag 5
Purdie v the R [1914] UKLawRpKQB 134; (1914) 3 KB 112 United Kingdom 26 May 1914 CommonLII flag 3
Ashton Gas Co v Attorney General [1905] UKLawRpAC 61; [1906] AC 10 United Kingdom 21 Nov 1905 CommonLII flag 19
Attorney-General v Ashton Gas Co [1904] UKLawRpCh 98; [1904] 2 Ch 621 Court of Chancery United Kingdom 22 Jun 1904 CommonLII flag 4
589 AC 744 589 AC 744 United Kingdom circa 1921 LexisNexis / Westlaw flag 1
Pickford v Quirke 13 Tax Cas 251 United Kingdom circa 1921 flag 11

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