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Ellers Motor Sales Pty Ltd v FCT   flag  11

[1969] HCA 60; 121 CLR 665; (1969) 44 ALJR 1; 1 ATR 560
High Court of Australia
Australia - Commonwealth
8th December, 1969

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 387
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Franklin's Selfserve Pty Ltd v FCT [1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673 High Court of Australia Australia - Commonwealth 3 Sep 1970 AustLII flag 57
Mullens v FCT [1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 51
FCT v Ellers Motor Sales Pty Ltd [1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45 High Court of Australia Australia - Commonwealth 29 Feb 1972 AustLII flag 14
FCT v Casuarina Pty Ltd [1971] HCA 78; (1971) 127 CLR 62 High Court of Australia Australia - Commonwealth 23 Apr 1971 AustLII flag 1
Re Ronald William Evans v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 329 Federal Court of Australia Australia - Commonwealth 21 Sep 1988 AustLII flag
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 284 Federal Court of Australia Australia - Commonwealth 10 Aug 1988 AustLII flag
Chief Collector of Taxes v William [1976] PGLawRp 571 Papua New Guinea 3 Dec 1976 PacLII flag
Chief Collecter of Taxes v Bailes and Bailes [1973] PGLawRp 411 Papua New Guinea 17 May 1973 PacLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s45
Companies Act (NSW)
Stamp Duties Act (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Chief Collecter of Taxes v Bailes and Bailes [1973] PGLawRp 411 Papua New Guinea 17 May 1973 PacLII flag

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