Australian Machinery & Investment Co Ltd v Deputy FCT 23

[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

7th June, 1946

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Lochtenberg and Commissioner of Taxation (Taxation)	[2018] AATA 4667	Administrative Appeals Tribunal	Australia	30 Nov 2018	AustLII	2
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII	10
Thomas v Commissioner of Taxation	[2015] FCA 968; 101 ATR 576	Federal Court of Australia	Australia - Commonwealth	31 Aug 2015	AustLII	12
Picton Finance Ltd and Commissioner of Taxation	[2013] AATA 116	Administrative Appeals Tribunal	Australia	5 Mar 2013	AustLII	5
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?	[2011] ATOTD TD2011/24	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?	[2011] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Deputy Commissioner of Taxation v McMahon (No 2)	[2010] NSWDC 258	District Court of New South Wales	Australia - New South Wales	27 Sep 2010	AustLII
Australian Competition & Consumer Commission v StoresOnline International Inc (No 2)	[2010] FCA 418	Federal Court of Australia	Australia - Commonwealth	5 May 2010	AustLII
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII	87
Zobory v FCT	[1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412	Federal Court of Australia	Australia - Commonwealth	1 May 1995	AustLII	52
VT83/46 and Commissioner of Taxation	[1989] AATA 446; 20 ATR 3681	Administrative Appeals Tribunal	Australia	21 Jun 1989	AustLII
Re Jeffrey Thomas Dalco v the Commissioner of Taxation of the Commonwealth of Australia; G363 To G365 of 1988 Income Tax	[1988] FCA 299	Federal Court of Australia	Australia - Commonwealth	25 Aug 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Cripps & Jones Holdings Pty Ltd	[1987] FCA 433	Federal Court of Australia	Australia - Commonwealth	27 Nov 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Hydrocarbon Products Pty Ltd	[1987] FCA 129	Federal Court of Australia	Australia - Commonwealth	14 Apr 1987	AustLII
Bond Corporation Pty Ltd v Thiess Contractors Pty Ltd	[1987] FCA 64; 14 FCR 193; (1987) 71 ALR 125	Federal Court of Australia	Australia - Commonwealth	3 Mar 1987	AustLII	47
Re ARM Constructions Pty Ltd; E & M Ghosn Pty Ltd; E & M Ghosn (Developments) Pty Ltd and E & M Ghosn (Builders) Pty Ltd v Deputy Commissioner of Taxation	[1986] FCA 97	Federal Court of Australia	Australia - Commonwealth	3 Apr 1986	AustLII
It 2221 - Income Tax : Income Derived by Non-Resident From Ex-Australian Source, Permanent Place of Abode	[1985] ATOITR IT2221	Australian Taxation Office	Australia - Commonwealth	28 Nov 1985	AustLII
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII	64
Palvestments Pty Ltd v FCT	[1965] HCA 47; (1965) 112 CLR 661; 9 AITR 691; 13 ATD 527; 39 ALJR 175	High Court of Australia	Australia - Commonwealth	24 Aug 1965	AustLII	5
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	9
Hook v Green	[1953] NTJud 5; [1953] NTJ 176	Northern Territory Judgments	Australia - Northern Territory	16 Jun 1953	AustLII
Bell v FCT	[1953] HCA 99	High Court of Australia	Australia - Commonwealth	8 May 1953	AustLII	3

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australia's Double Tax Agreements: Gains from the Sale of Shares by Non-residents"	(1999) 2 Journal of Australian Taxation 3	Lane, Dianna	Australia	circa 1999	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s21
Commonwealth (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act 1941 (Cth)	s23, s38, s43

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
British South Africa Co v Commissioner of Income Tax	[1946] AC 62		United Kingdom	circa 1946	LexisNexis / Westlaw	1
Associated Newspapers Ltd v FCT	[1944] HCA 24; 69 CLR 257; 7 ATD 406	High Court of Australia	Australia - Commonwealth	12 Sep 1944	AustLII	7
Cameron v Cole	[1944] HCA 5; (1944) 68 CLR 571; [1944] ALR 130; 13 ABC 141; (1944) 17 ALJR 397	High Court of Australia	Australia - Commonwealth	23 Mar 1944	AustLII	609
Craddock v Zero Finance Co Ltd	[1944] 1 All ER 566		United Kingdom	circa 1944	LexisNexis	8
FCT v United Aircraft Corporation	[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458	High Court of Australia	Australia - Commonwealth	6 Dec 1943	AustLII	95
Robert Coldstream Partnership v FCT	[1943] HCA 33; (1943) 68 CLR 391; [1943] ALR 400; 7 ATD 301	High Court of Australia	Australia - Commonwealth	5 Nov 1943	AustLII	8
FCT v Henderson	[1943] HCA 48; (1943) 68 CLR 29; [1943] ALR 134; 7 ATD 173; 2 AITR 440	High Court of Australia	Australia - Commonwealth	4 Jun 1943	AustLII	48
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	72
Osborne v Steel Barrel Co Ltd	[1942] 1 All ER 634; 24 Tax Cas 293		United Kingdom	circa 1942	LexisNexis	18
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII	199
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII	148
Re White Star Line	[1938] Ch 458	Court of Chancery	United Kingdom	circa 1938	LexisNexis / Westlaw	13
Bennett v Marshall	[1938] 1 KB 591; 22 Tax Cas 73		United Kingdom	circa 1938	LexisNexis / Westlaw	9
Gregory v Deputy FCT (WA)	[1937] HCA 57; (1937) 57 CLR 774; [1937] ALR 620; (1937) 4 ATD 397; 1 AITR 20	High Court of Australia	Australia - Commonwealth	7 Oct 1937	AustLII	73
Commissioner of Taxation (NSW) v Hillsdon Watts Ltd	[1937] HCA 13; 57 CLR 36; [1937] ALR 265; 4 ATD 199; 1 AITR 42	High Court of Australia	Australia - Commonwealth	23 Mar 1937	AustLII	18
Inland Revenue Commissioners v Crossman	[1937] AC 26; [1936] 1 All ER 762		United Kingdom	circa 1937	LexisNexis / Westlaw	77
Evans v Deputy FCT (SA)	[1936] HCA 2; (1936) 55 CLR 80; [1936] ALR 57; 3 ATD 301	High Court of Australia	Australia - Commonwealth	13 Feb 1936	AustLII	30
Re Paulin	[1935] 1 KB 26		United Kingdom	circa 1935	LexisNexis / Westlaw	8
Revenue Commissioner v Crossman	(1935) 152 LT 98		United Kingdom	circa 1935		4
Jolly v FCT	[1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434	High Court of Australia	Australia - Commonwealth	5 Mar 1934	AustLII	17
FCT v Standard Trust Ltd	[1933] ArgusLawRp 32; (1933) 49 CLR 609; 39 ALR 342; 2 ATD 274	Argus Law Reports	Australia - Commonwealth	24 Apr 1933	AustLII	2
Stewart Dawson & Co (Vict) Pty Ltd v FCT	[1933] HCA 4; (1933) 48 CLR 683; 39 ALR 253; 2 ATD 221	High Court of Australia	Australia - Commonwealth	27 Feb 1933	AustLII	23
Smith v FCT	[1932] HCA 44; (1932) 48 CLR 178; 2 ATD 72	High Court of Australia	Australia - Commonwealth	18 Aug 1932	AustLII	13
Ruhamah Property Co Ltd v FCT	[1932] HCA 42; 48 CLR 48; 2 ATD 62	High Court of Australia	Australia - Commonwealth	18 Aug 1932	AustLII	3
Countess of Bective v FCT	[1932] HCA 22; (1932) 47 CLR 417; 38 ALR 362; (1932) 2 ATD 80; (1932) 6 ALJR 110	High Court of Australia	Australia - Commonwealth	30 Jun 1932	AustLII	100
Commissioner of Taxes (Vict) v British Australian Wool Realization Association Ltd	[1931] AC 234		United Kingdom	circa 1931	LexisNexis / Westlaw	1
Commissioner of Taxation (WA) v D & W Murray Ltd	[1929] HCA 21; (1929) 42 CLR 332; 35 ALR 289; 1 ATD 340	High Court of Australia	Australia - Commonwealth	19 Sep 1929	AustLII	16
Australian Mercantile Land and Finance Co Ltd v FCT	[1929] HCA 8; 42 CLR 145; 35 ALR 160	High Court of Australia	Australia - Commonwealth	15 Mar 1929	AustLII	5
Kellow-Falkiner Pty Ltd v The FCT	[1928] ArgusLawRp 63; (1928) 34 ALR 276; (1928) 49 ALT 266	Argus Law Reports	Australia	8 Aug 1928	AustLII	5
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII	414
FCT v Thorogood	[1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400	Argus Law Reports	Australia - Commonwealth	16 Sep 1927	AustLII	29
Commissioner of Taxes (Q) v Burke	[1926] ArgusLawRp 43; 38 CLR 314; 32 ALR 378	Argus Law Reports	Australia - Commonwealth	29 Jun 1926	AustLII	4
Maclaine & Co v Eccott	[1926] AC 424		United Kingdom	circa 1926	LexisNexis / Westlaw	4
Adelong Gold Estates No Liability v Commissioner of Taxation (NSW)	[1925] HCA 29; (1925) 36 CLR 489; (1925) 31 ALR 393	High Court of Australia	Australia - Commonwealth	24 Aug 1925	AustLII	17
Perrott v Deputy FCT (NSW)	[1925] HCA 8; 40 CLR 450	High Court of Australia	Australia - Commonwealth	1 May 1925	AustLII	11
Mount Morgan Gold Mining Co Ltd v Commissioner of Income Tax (Q)	[1923] HCA 37; (1923) 33 CLR 76; 30 ALR 159	High Court of Australia	Australia - Commonwealth	20 Jun 1923	AustLII	26
Public Officer of the Studebaker Corporation of Australasia Ltd (As Agent for the Studebaker Corporation of America) v Commissioner of Taxation (NSW)	[1921] HCA 13; (1921) 29 CLR 225; 27 ALR 306	High Court of Australia	Australia - Commonwealth	18 Apr 1921	AustLII	19
FL Smidth & Co v Greenwood	[1921] 3 KB 583		United Kingdom	circa 1921	LexisNexis / Westlaw	19
Commissioner of Taxation (NSW) v Meeks	[1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244	High Court of Australia	Australia - Commonwealth	29 Apr 1915	AustLII	36
Commissioner of Taxes v Melbourne Trust	[1914] UKLawRpAC 41; [1914] AC 1001		United Kingdom	24 Jul 1914	CommonLII	45
Hong Kong and China Gas Co v Glen	[1914] UKLawRpCh 19; (1914) 1 Ch 527	Court of Chancery	United Kingdom	20 Feb 1914	CommonLII	8
Lovell & Christmas, Ld v Commissioner of Taxes	[1907] UKLawRpAC 56; [1908] AC 46		United Kingdom	31 Oct 1907	CommonLII	25
Commissioners of Taxation v Kirk	[1900] UKLawRpAC 38; [1900] AC 588		United Kingdom	27 Jun 1900	CommonLII	65
Wragg, Ltd, In re	[1897] UKLawRpCh 50; [1897] 1 Ch 796	Court of Chancery	United Kingdom	19 Mar 1897	CommonLII	27
Theatrical Trust, Ltd, In re; Chapman's Case	[1895] UKLawRpCh 44; [1895] 1 Ch 771	Court of Chancery	United Kingdom	22 Mar 1895	CommonLII	13
Evans v Davies	[1893] UKLawRpCh 32; (1893) 2 Ch 216		United Kingdom	17 Feb 1893	CommonLII	4
Colonial Bank v Whinney	[1886] UKLawRpAC 34; [1885] UKLawRpCh 204; (1886) 11 AC 426; [1886-90] All ER 468; (1885) 30 Ch D 261	Court of Chancery	United Kingdom	22 Jul 1885	CommonLII	38
Associated London Properties Ltd v Henriksen	26 Tax Cas 46		United Kingdom	circa 1921		8

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