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Henty House Pty Ltd (In Voluntary Liquidation) v FCT   flag  36

[1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71
High Court of Australia
Australia - Commonwealth
9th September, 1953

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Katsikalis v Body Corporate for “ The Centre ” [2009] QCA 77; [2009] 2 Qd R 320 Supreme Court of Queensland - Court of Appeal Australia - Queensland 3 Apr 2009 AustLII flag 176
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 flag 87
Ferrall v Blyton [2000] FamCA 1442; [2000] FLC 93-054; (2000) 27 Fam LR 178 Family Court of Australia Australia 17 Nov 2000 AustLII flag 65
FCT v Salenger [1988] FCA 176; (1988) 19 FCR 378; 81 ALR 25; 19 ATR 1342 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 42
In Marriage of Bassola; Official Trustee in Bankruptcy (Intervener) [1985] FamCA 29; [1985] FLC 91-623; 10 Fam LR 413 Family Court of Australia Australia 30 Jul 1985 AustLII flag 10
CSR Ltd v Hornsby Shire Council [2004] NSWSC 946; 57 ATR 201 Supreme Court of New South Wales Australia - New South Wales 14 Oct 2004 AustLII flag 9
Coburg Investment Co Pty Ltd v Commissioner of Taxation [1960] HCA 90; (1960) 104 CLR 650; [1961] ALR 278; (1960) 12 ATD 242; 34 ALJR 403 High Court of Australia Australia - Commonwealth 9 Dec 1960 AustLII flag 8
FCT v St Hubert's Island Pty Ltd (In Liq) [1978] HCA 10 High Court of Australia Australia - Commonwealth 18 Apr 1978 AustLII flag 7
Commonwealth v South East Qld Aboriginal Corporation for Legal Services [2005] QSC 88; [2006] 1 Qd R 12; (2005) 219 ALR 180; 189 FLR 403 Supreme Court of Queensland Australia - Queensland 22 Apr 2005 AustLII flag 6
Hunter Development Corporation v Save Our Rail NSW Incorporated [2015] NSWCA 346 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Nov 2015 AustLII flag 4
Save Our Rail NSW Inc v New South Wales by the Minister administering Transport for New South Wales [2014] NSWSC 1875 Supreme Court of New South Wales Australia - New South Wales 24 Dec 2014 AustLII flag 4
Commissioner of State Revenue v Westnet Rail Holdings [2013] WASCA 110; (2013) 45 WAR 140; (2013) 95 ATR 752 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Apr 2013 AustLII flag 4
NT94/279 and Deputy Commissioner of Taxation [1995] AATA 492; (1995) 30 ATR 1269 Administrative Appeals Tribunal Australia 7 Apr 1995 AustLII flag 4
Rataplan Pty Ltd v Commissioner of Taxation [2004] FCA 920 Federal Court of Australia Australia - Commonwealth 14 Jul 2004 AustLII flag 3
Seachange Apartments Redcliffe [2010] QBCCMCmr 265 Queensland Body Corporate and Community Management Commissioner - Adjudicators Orders Australia - Queensland 16 Jun 2010 AustLII flag 2
Taxation, Commissioner of (Cth) v Mullins [1981] FCA 187; (1981) 38 ALR 685; 56 FLR 256; 12 ATR 523 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 2
Cassowary Shopping Village [2011] QBCCMCmr 425 Queensland Body Corporate and Community Management Commissioner - Adjudicators Orders Australia - Queensland 27 Sep 2011 AustLII flag 1
Trustee for Candy Unit Trust and Commissioner of Taxation [2011] AATA 247 Administrative Appeals Tribunal Australia 14 Apr 2011 AustLII flag 1
Re Commissioner of Taxation v Cameron Richard Cooling [1990] FCA 204 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 1
TD 2022/4 - Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme? [2022] ATOTD 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TD 2022/4 - Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme? [2022] ATOTD TD2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Cassowary Shopping Village [2011] QBCCMCmr 423 Queensland Body Corporate and Community Management Commissioner - Adjudicators Orders Australia - Queensland 27 Sep 2011 AustLII flag
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd [2004] ATOCR 99 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd [2004] ATOCR CR2004/99 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
A Raptis & Sons Holdings Pty Ltd v CSD [1997] QCA 228 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Aug 1997 AustLII flag
TR 96/14 - Income tax: traditional securities [1996] ATOTR TR96/14 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/14 - Income tax: traditional securities [1996] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
NT92/308-310 and Commissioner of Taxation [1995] AATA 173 Administrative Appeals Tribunal Australia 28 Jun 1995 AustLII flag
TD 94/86 - Income tax: does passing of title in a motor vehicle to an insurance Co, in consideration for an amount paid on settlement of an insurance claim, constitute a 'disposal' and a 'sale' for the purposes of section 26AAB of the Income Tax Assessment Act 1936 ? [1994] ATOTD 86 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TD 94/86 - Income tax: does passing of title in a motor vehicle to an insurance Co, in consideration for an amount paid on settlement of an insurance claim, constitute a 'disposal' and a 'sale' for the purposes of section 26AAB of the Income Tax Assessment Act 1936 ? [1994] ATOTD TD94/86 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
Negative Instruments Pty Ltd and Commissioner of Taxation [1993] AATA 459 Administrative Appeals Tribunal Australia 2 Apr 1993 AustLII flag
Re Bp Oil Refinery (Bulwer Island) Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1992] FCA 18 Federal Court of Australia Australia - Commonwealth 3 Feb 1992 AustLII flag
Re Transistor Music Pty Ltd and Australian Trade Commission [1987] AATA 364 Administrative Appeals Tribunal Australia 13 Oct 1987 AustLII flag
NT87/1507 and Commissioner of Taxation [1987] AATA 348; 18 ATR 3893 Administrative Appeals Tribunal Australia 2 Oct 1987 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison" (2001) 4 Journal of Australian Taxation 98 Sadiq, Kerrie Australia circa 2001 AustLII flag
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag

Legislation Cited

Legislation Name Provision
Commonwealth Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison" (2001) 4 Journal of Australian Taxation 98 Sadiq, Kerrie Australia circa 2001 AustLII flag
A Raptis & Sons Holdings Pty Ltd v CSD [1997] QCA 228 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Aug 1997 AustLII flag
TR 96/14 - Income tax: traditional securities [1996] ATOTR TR96/14 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/14 - Income tax: traditional securities [1996] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
NT92/308-310 and Commissioner of Taxation [1995] AATA 173 Administrative Appeals Tribunal Australia 28 Jun 1995 AustLII flag
TD 94/86 - Income tax: does passing of title in a motor vehicle to an insurance Co, in consideration for an amount paid on settlement of an insurance claim, constitute a 'disposal' and a 'sale' for the purposes of section 26AAB of the Income Tax Assessment Act 1936 ? [1994] ATOTD 86 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TD 94/86 - Income tax: does passing of title in a motor vehicle to an insurance Co, in consideration for an amount paid on settlement of an insurance claim, constitute a 'disposal' and a 'sale' for the purposes of section 26AAB of the Income Tax Assessment Act 1936 ? [1994] ATOTD TD94/86 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
Negative Instruments Pty Ltd and Commissioner of Taxation [1993] AATA 459 Administrative Appeals Tribunal Australia 2 Apr 1993 AustLII flag
Re Bp Oil Refinery (Bulwer Island) Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1992] FCA 18 Federal Court of Australia Australia - Commonwealth 3 Feb 1992 AustLII flag
Re Transistor Music Pty Ltd and Australian Trade Commission [1987] AATA 364 Administrative Appeals Tribunal Australia 13 Oct 1987 AustLII flag
NT87/1507 and Commissioner of Taxation [1987] AATA 348; 18 ATR 3893 Administrative Appeals Tribunal Australia 2 Oct 1987 AustLII flag
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag

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