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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
Chief Collecter of Taxes v Bailes and Bailes [1973] PGLawRp 411 Papua New Guinea 17 May 1973 PacLII flag
Chief Collector of Taxes v William [1976] PGLawRp 571 Papua New Guinea 3 Dec 1976 PacLII flag
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
FCT v Casuarina Pty Ltd [1971] HCA 78; (1971) 127 CLR 62 High Court of Australia Australia - Commonwealth 23 Apr 1971 AustLII flag 1
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 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
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
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
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
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

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
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

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