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Armco (Australia) Pty Ltd v FCT   flag  25

[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335
High Court of Australia
Australia - Commonwealth
22nd August, 1948

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195; (2019) 110 ATR 307 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 8
Cigarette & Gift Warehouse Pty Ltd v Whelan [2019] FCAFC 16; (2019) 268 FCR 46; (2019) 285 IR 290 Federal Court of Australia Australia - Commonwealth 8 Feb 2019 AustLII flag 50
Whelan v Cigarette & Gift Warehouse Pty Ltd [2017] FCA 1534; (2017) 275 IR 285 Federal Court of Australia Australia - Commonwealth 19 Dec 2017 AustLII flag 31
Commissioner of Taxation v Messenger Press Pty Ltd [2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381 Federal Court of Australia Australia - Commonwealth 25 Jul 2013 AustLII flag 2
Messenger Press Pty Ltd v Commissioner of Taxation [2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69 Federal Court of Australia Australia - Commonwealth 17 Jul 2012 AustLII flag 8
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Aronis v Hallett Brick Industries Ltd [1999] SASC 92 Supreme Court of South Australia Australia - South Australia 11 Mar 1999 AustLII flag 7
Spiros Stamoulis v Deputy Commissioner of Taxation [1997] FCA 1133 Federal Court of Australia Australia - Commonwealth 29 Oct 1997 AustLII flag
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 1857 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 943 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation [1996] FCA 731 Federal Court of Australia Australia - Commonwealth 21 Aug 1996 AustLII flag
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation [1996] FCA 1715 Federal Court of Australia Australia - Commonwealth 21 Aug 1996 AustLII flag
FCT v Rowe [1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392 Federal Court of Australia Australia - Commonwealth 20 Oct 1995 AustLII flag 116
Commissioner of Taxation v Energy Resources of Australia Ltd [1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553 Federal Court of Australia Australia - Commonwealth 30 Nov 1994 AustLII flag 23
VT92/5 and Commissioner of Taxation [1994] AATA 399; 27 ATR 1205 Administrative Appeals Tribunal Australia 14 Jan 1994 AustLII flag
Lexington Constructions Pty Ltd v Coyne [1992] NSWCA 134 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Dec 1992 AustLII flag
It 2613 - Income Tax: Changed Basis of Accounting for Expenditure [1990] ATOITR IT2613 Australian Taxation Office Australia - Commonwealth 20 Sep 1990 AustLII flag
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 239 Federal Court of Australia Australia - Commonwealth 30 Jun 1989 AustLII flag
Handevel Pty Ltd v Comptroller of Stamps (Vic) [1985] HCA 73; (1985) 157 CLR 177; 62 ALR 204; 60 ALJR 40; 16 ATR 1044; 10 ACLR 207 High Court of Australia Australia - Commonwealth 26 Nov 1985 AustLII flag 54
FCT v St Helens Farm (ACT) Pty Ltd [1981] HCA 4; (1981) 146 CLR 336 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 180
Caltex Ltd v FCT [1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 32
FCT v Armco (Australia) Pty Ltd [1954] HCA 49; (1954) 91 CLR 146; [1954] ALR 936; 10 ATD 385 High Court of Australia Australia - Commonwealth 17 Sep 1954 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Australia's New Forex Regime" (2004) 7 Journal of Australian Taxation 6 Barkoczy, Stephen Australia circa 2004 AustLII flag
"Table of Cases" [1985] AUMPLawAYbk 1 Editors Australia circa 1985 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Miller Anderson Ltd [1946] HCA 2; (1946) 73 CLR 341; [1946] ALR 150; 8 ATD 47 High Court of Australia Australia - Commonwealth 4 Apr 1946 AustLII flag 8
Inland Revenue Commissioners v Oswald [1945] AC 360 United Kingdom circa 1945 LexisNexis / Westlaw flag 10
Associated Newspapers Ltd v FCT [1944] HCA 24; 69 CLR 257; 7 ATD 406 High Court of Australia Australia - Commonwealth 12 Sep 1944 AustLII flag 7
Imperial Tobacco Co v Kelly [1943] 2 All ER 119; (1943) 169 LT 133 United Kingdom circa 1943 LexisNexis flag 7
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Mackenzie v Rees [1941] HCA 21; (1941) 65 CLR 1; [1941] ALR 218; 12 ABC 253 High Court of Australia Australia - Commonwealth 28 Jul 1941 AustLII flag 36
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 flag 199
Income Tax Commissioner v Maharajadhiraj of Darbhanga (1933) LR 60 Ind Apps 146 India circa 1933 flag 2
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33 High Court of Australia Australia - Commonwealth 17 Oct 1929 AustLII flag 28
Day v McLea [1889] UKLawRpKQB 50; (1889) 22 QBD 610 United Kingdom 3 Apr 1889 CommonLII flag 39
London Financial Association v Kelk [1884] UKLawRpCh 74; (1884) 26 Ch D 107; 146 WN 1867 Court of Chancery United Kingdom 8 Mar 1884 CommonLII flag 23
Re the London, Birmingham and South Staffordshire Bank (1865) 34 LJCh 418 Court of Chancery United Kingdom circa 1865 flag 1
M'Kune v Joynson [1858] EngR 708; 144 ER 87; (1858) 5 CBNS 218 Court of Common Pleas United Kingdom circa 1858 CommonLII flag 1
Joseph Maxwell ,-Appellants; Frederick Durant Deare and Bernhard and Dietz,-Respondents [1853] EngR 730; 14 ER 138; (1853) 8 Moore PC 363 Privy Council United Kingdom circa 1853 CommonLII flag 1
Price v Price (1847) 16 LJEx 99; 16 M & W 232; 153 ER 1174 Court of Exchequer United Kingdom circa 1847 CommonLII flag 1
Ford v William Beech [1846] EngR 1215; (1846) 11 QB 842; 116 ER 689 United Kingdom circa 1846 CommonLII flag 2
Sayer v Wagstaff (1844) 14 LJEx 116; 5 Beav 415; 49 ER 639 Court of Exchequer United Kingdom circa 1844 CommonLII flag 2
Aaron v Alexander, Crowley, and Solomons [1811] EngR 453; 170 ER 1297; (1811) 3 Camp 35 United Kingdom circa 1811 CommonLII flag 7
Allen v Royal Bank of Canada 134 LT 194; 41 TLR 625 United Kingdom LexisNexis flag 9

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