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Stocks and Holdings (Constructors) Pty Ltd v FCT   flag  5

[1973] HCA 16; (1973) 129 CLR 617; [1972-73] ALR 1323; 47 ALJR 244; 3 ATR 621
High Court of Australia
Australia - Commonwealth
14th May, 1973

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag 101
Re Chief Commissioner of State Revenue and Pacific General Securities Ltd (No 2) [2005] NSWADTAP 54; (2005) 63 ATR 127 Administrative Decisions Tribunal Australia - New South Wales 13 Jul 2005 AustLII flag 12
Re Brianco Nominees Pty Ltd and Commissioner of State Revenue [2008] VCAT 999; (2008) 73 ATR 67 Victorian Civil and Administrative Tribunal Australia - Victoria 16 Jun 2008 AustLII flag 11
LCM Calvary Health Care Holdings Ltd v Commissioner of State Revenue [2009] TASMC 28 Magistrates Court of Tasmania Australia - Tasmania 30 Jul 2009 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Anti-Avoidance Discretions: The Continuing Battle to Control Tax Avoidance" (1981) 4 University of New South Wales Law Journal 17 Grbich, Yuri Australia circa 1981 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s103A
Judiciary Act (Cth) s18

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Stocks & Holdings (Sales) Pty Ltd v FCT [1969] HCA 35; 122 CLR 139; 43 ALJR 319; 1 ATR 349 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 3
"Anti-Avoidance Discretions: The Continuing Battle to Control Tax Avoidance" (1981) 4 University of New South Wales Law Journal 17 Grbich, Yuri Australia circa 1981 AustLII flag 2
LCM Calvary Health Care Holdings Ltd v Commissioner of State Revenue [2009] TASMC 28 Magistrates Court of Tasmania Australia - Tasmania 30 Jul 2009 AustLII flag

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