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Investment & Merchant Finance Corporation Ltd v FCT     28

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		3
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
Jackmain (a pseudonym) v R	[2020] NSWCCA 150; 381 ALR 140; (2020) 102 NSWLR 847; 284 A Crim R 483	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	3 Jul 2020	AustLII		26
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII		15
Eldersmede Pty Ltd and Commissioner of Taxation	[2004] AATA 710; (2004) 56 ATR 1179	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII		10
CPH Property Pty Ltd v Commissioner of Taxation S133/2000	[2000] HCATrans 750	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
Commissioner of Taxation v Consolidated Press Holdings Ltd S127/2000	[2000] HCATrans 747	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
Commissioner of Taxation v Murray Leisure Group Pty Ltd S128/2000	[2000] HCATrans 748	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
CPH Property Pty Ltd v Commissioner of Taxation S132/2000	[2000] HCATrans 749	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
Hammerton and Comcare	[1995] AATA 63; (1995) 21 AAR 204	Administrative Appeals Tribunal	Australia	10 Mar 1995	AustLII		21
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR TR94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Wright v City of Brighton	[1991] SASC 3074	Supreme Court of South Australia	Australia - South Australia	24 Oct 1991	AustLII
WT84/491-492 and Commissioner of Taxation	[1989] AATA 403; 20 ATR 3568	Administrative Appeals Tribunal	Australia	26 May 1989	AustLII
FCT v Werchon	[1936] ArgusLawRp 73; (1936) 42 ALR 425; 62 FLR 214; 13 ATR 256	Argus Law Reports	Australia	11 Aug 1982	AustLII		1
Brownlee Ltd v Commissioner of Inland Revenue SC Wellington M117/75	[1979] NZHC 204; (1979) 3 TRNZ 158; (1979) 4 NZTC 61,420	High Court of New Zealand	New Zealand	1 May 1979	NZLII		1
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		84
Steinberg v FCT	[1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255	High Court of Australia	Australia - Commonwealth	10 Oct 1975	AustLII		197
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
Mercantile Credits Ltd v FCT	[1971] HCA 1; 123 CLR 476; (1971) 45 ALJR 105; 2 ATR 141; 56 ATD 234	High Court of Australia	Australia - Commonwealth	18 Jan 1971	AustLII		5

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Taxation of Profits from the Sale of Personal Property"	(1981) 5 Otago Law Review 114	Alston, Andrew	New Zealand	circa 1981	NZLII
"FCT v Westraders Pty Ltd"	(1980) 11 (4) Federal Law Review 422	Eskine, Christopher	Australia	circa 1980	AustLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII