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Curran v FCT     46

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Urban Consolidation and Development Pty Ltd v Commissioner of State Revenue	[2010] VSC 49	Supreme Court of Victoria	Australia - Victoria	26 Feb 2010	AustLII		4
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR TR2008/5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Mika Engineering Holdings Pty Ltd v FCT	[2006] AATA 634; (2006) 92 ALD 688; 44 AAR 96; 64 ATR 1018	Administrative Appeals Tribunal	Australia	18 Jul 2006	AustLII		6
McNamara v Consumer Trader and Tenancy Tribunal	[2005] HCA 55; (2005) 221 CLR 646; 221 ALR 285; 79 ALJR 1789	High Court of Australia	Australia - Commonwealth	29 Sep 2005	AustLII		77
Commissioner of Taxation v Linter Textiles Australia Ltd (in liq)	[2003] FCAFC 63; (2003) 129 FCR 42; 52 ATR 502; 21 ACLC 816	Federal Court of Australia	Australia - Commonwealth	14 Apr 2003	AustLII		4
Linter Textiles	[2002] FCA 1089; (2002) 20 ACLC 1708; 50 ATR 548	Federal Court of Australia	Australia - Commonwealth	6 Sep 2002	AustLII		2
Ciprian and Commissioner of Taxation	[2002] AATA 746; 50 ATR 1257	Administrative Appeals Tribunal	Australia	30 Aug 2002	AustLII		4
Esso Australia Resources Ltd v FCT	[1999] HCA 67; (1999) 201 CLR 49; 168 ALR 123; (1999) 74 ALJR 339; (1999) 21 Leg Rep 2; 43 ATR 506; (1999) 2000 ATC 4,042	High Court of Australia	Australia - Commonwealth	21 Dec 1999	AustLII		1228
AAT Case 5923a	[1992] AATA 3; 22 ATR 3594	Administrative Appeals Tribunal	Australia	7 Jan 1992	AustLII
Halliwell v Commissioner of Inland Revenue HC Wellington AP193/90	[1991] NZHC 2007; (1991) 13 NZTC 8,197	High Court of New Zealand	New Zealand	27 Aug 1991	NZLII		1
Dahya v Dahya CA183/86	[1990] NZCA 405; [1991] 2 NZLR 150; (1990) 7 FRNZ 128; [1990] NZFLR 529	Court of Appeal of New Zealand	New Zealand	22 Nov 1990	NZLII		25
O'Toole v Charles David Pty Ltd	[1990] HCA 44; (1990) 96 ALR 1; (1990) 64 ALJR 618; (1990) 34 IR 309; (1991) 171 CLR 232	High Court of Australia	Australia - Commonwealth	6 Nov 1990	AustLII		25
It 2603 - Income Tax : Scrip Dividends	[1990] ATOITR IT2603	Australian Taxation Office	Australia - Commonwealth	12 Jul 1990	AustLII
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 49	Federal Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII
Street v Queensland Bar Association	[1989] HCA 53; (1989) 168 CLR 461; 88 ALR 321; (1989) 63 ALJR 715	High Court of Australia	Australia - Commonwealth	16 Nov 1989	AustLII		328
It 2521 - Income Tax : Power of Remission of Additional Tax Imposed Under Part Vii and Former Section 226 of the Income Tax Assessment ACT	[1989] ATOITR IT2521	Australian Taxation Office	Australia - Commonwealth	9 Mar 1989	AustLII
Re Neil Harry Mark Forsyth v Phillip John Rodda and Richard Denis O'Donovan	[1988] FCA 422	Federal Court of Australia	Australia - Commonwealth	2 Dec 1988	AustLII
Re Hooker Rex Pty Ltd v the Commissioner of Taxation	[1988] FCA 164	Federal Court of Australia	Australia - Commonwealth	23 May 1988	AustLII
Re Deputy Commissioner of Taxation v John Joseph Mostyn	[1987] FCA 443	Federal Court of Australia	Australia - Commonwealth	3 Dec 1987	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
Re John Joseph Mostyn v the Deputy Commissioner of Taxation	[1987] FCA 173	Federal Court of Australia	Australia - Commonwealth	28 May 1987	AustLII
Re Secretary To the Department of Social Security v Clara Caroline Read	[1987] FCA 77	Federal Court of Australia	Australia - Commonwealth	10 Mar 1987	AustLII
Re Insomnia (No 2) Pty Ltd and Insomnia (No 3) Pty Ltd v the Commissioner of Taxation of the Commonwealth of the Commonwealth of Australia	[1987] FCA 42	Federal Court of Australia	Australia - Commonwealth	17 Feb 1987	AustLII
It 2382 - Income Tax : "Curran" Type Tax Avoidance Scheme - Application of Section 6ba	[1987] ATOITR IT2382	Australian Taxation Office	Australia - Commonwealth	22 Jan 1987	AustLII
Re James Peter Grant v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 206	Federal Court of Australia	Australia - Commonwealth	1 Jul 1986	AustLII
It 2310 - Income Tax : Discovery of Documents in Part v Appeal Claim for Privilege Under Secrecy Provisions	[1986] ATOITR IT2310	Australian Taxation Office	Australia - Commonwealth	16 Jun 1986	AustLII
It 2235 - Income Tax : "Curran" Type Tax Avoidance Scheme - Application of Section 6ba	[1986] ATOITR IT2235	Australian Taxation Office	Australia - Commonwealth	6 Jan 1986	AustLII
Commissioner of Taxation v Sahhar	[1985] FCA 45; (1985) 5 FCR 247; 59 ALR 98; 16 ATR 208	Federal Court of Australia	Australia - Commonwealth	25 Feb 1985	AustLII		8
Taxation, Commissioner of (Cth) v Suttons Motors (Chullora) Wholesale Pty Ltd	[1983] FCA 107; (1983) 47 ALR 449; 68 FLR 181; (1983) 14 ATR 262	Federal Court of Australia	Australia - Commonwealth	3 Jun 1983	AustLII		6
FCT v Westraders Pty Ltd	[1979] FCA 13; 24 ALR 139; (1979) 38 FLR 306; 9 ATR 558	Federal Court of Australia	Australia - Commonwealth	23 Mar 1979	AustLII		5
FCT v Lutovi Investments Pty Ltd	[1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689	Federal Court of Australia	Australia - Commonwealth	7 Jul 1978	AustLII		4
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		130

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA)	[2012] FedJSchol 28	Logan, Justice John	Australia	circa 2012	AustLII
"Overruling in the High Court of Australia in Common Law Cases"	(2010) 34 Melbourne University Law Review 519	Matthew Harding and Ian Malkin	Australia	circa 2010	AustLII		4
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"Contagious Trends in Australian Tax Administration"	[1991] VUWLawRw 4	Burgess, Philip	New Zealand	circa 1991	NZLII
"John v FCT: The Uneasy Death of Curran"	(1989-1990) 12 Sydney Law Review 584	Briggs, Peter	Australia	circa 1990	AustLII
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Parsons, Ross	Australia	circa 1986	AustLII		8
"Land Development: Income or Capital - Commissioner of Taxation (Cth) v Whitfords Beach Pty Ltd "	(1983-1985) 10 Sydney Law Review 143	Wong, Elaine	Australia	circa 1985	AustLII
"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		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
J Rowe & Son Pty Ltd v FCT	[1970] HCA 57	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		4
McRae v FCT	[1969] HCA 19; (1969) 121 CLR 266; 43 ALJR 229; 1 ATR 118; 15 ATD 263	High Court of Australia	Australia - Commonwealth	23 May 1969	AustLII		9
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		158
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
FCT v W E Fuller Pty Ltd	[1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190	High Court of Australia	Australia - Commonwealth	3 Sep 1959	AustLII		18
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII		41
Craddock v Zevo Finance Co Ltd	(1946) 1 All ER 523; (1946) 27 Tax Cas 267; (1946) 174 LT 385		United Kingdom	circa 1946	LexisNexis		14
Nicholas v Commissioner of Taxes (Vic)	[1940] UKPCHCA 2; (1940) 63 CLR 191	Privy Council	Australia	25 Apr 1940	AustLII		7
Dickson v FCT	[1940] HCA 46; (1940) 62 CLR 687; [1940] ALR 49; 5 ATD 147	High Court of Australia	Australia - Commonwealth	21 Feb 1940	AustLII		16
Nicholas v Commissioner of Taxes (Vic)	[1940] AC 744		United Kingdom	circa 1940	LexisNexis / Westlaw		7
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244
Commissioner of Taxes (Vic) v Nicholas	[1938] HCA 18; (1938) 59 CLR 230	High Court of Australia	Australia - Commonwealth	25 Mar 1938	AustLII		11
James v FCT	[1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293	High Court of Australia	Australia - Commonwealth	13 Aug 1924	AustLII		25
IRC v Blott	[1921] AC 171		United Kingdom	circa 1921	LexisNexis / Westlaw		9
Inland Revenue Commissioners v Blott	(1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497		United Kingdom	circa 1920	LexisNexis / Westlaw		56