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"Legal Avoidance of Taxation and Section 260: Newton v FCT"   flag 

(1959) 3 Sydney Law Review 153
Beaumont, B A
Sydney Law Review
Australia

Legislation Cited

s260
Legislation Name Provision
Income Tax Assessment Act 1915 (Cth)
Companies Act, 1936 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Tenures Abolition Act 12 CAR 2 Australia - Commonwealth WorldLII flag 501
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118
W P Keighery Pty Ltd v FCT [1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag 93
Limpus v London General Omnibus Co [1862] EngR 839; 1 H & C 526; 32 LJEx 34; 158 ER 993; 1861 2 F & F 1221 Court of Exchequer United Kingdom circa 1862 CommonLII flag 76
Bell v FCT [1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 75
FCT v Newton [1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1 High Court of Australia Australia - Commonwealth 31 May 1957 AustLII flag 48
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47
Deputy FCT v Purcell [1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362 High Court of Australia Australia - Commonwealth 12 Aug 1921 AustLII flag 47
Clarke v FCT [1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121 High Court of Australia Australia - Commonwealth 15 Sep 1932 AustLII flag 31
FCT v Sidney Williams (Holdings) Ltd [1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 11 ATD 368; 32 ALJR 123; 7 AITR 126 High Court of Australia Australia - Commonwealth circa 1957 AustLII flag 27
Lane v Cotton [1792] EngR 1376; 91 ER 1332; (1792) 1 Ld Raym 646 King's Bench United Kingdom circa 1792 CommonLII flag 17
In Estate of Vicars (Deceased) [1944] NSWStRp 43; (1944) 45 SR (NSW) 85; 62 WN (NSW) 28 Supreme Court of New South Wales Australia - New South Wales 25 Oct 1944 AustLII flag 16
Triefus & Co Ltd v Post Ofice [1957] QB 352; (1701) 1 Ld Raym 646; (1778) 2 Cowp 754 King's Bench United Kingdom circa 1778 LexisNexis / Westlaw flag 1
31 Australian Law Journal 367 31 Australian Law Journal 367 Australian Law Journal Australia circa 1957 Legal Online flag 1

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