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Ord Forrest Pty Ltd v FCT     95

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Kingemel Pty Ltd v Rosa Processing Pty Ltd	[2022] WASC 7	Supreme Court of Western Australia	Australia - Western Australia	13 Jan 2022	AustLII		1
Seeley International Pty Ltd v Millennium Electronics Pty Ltd (in liq) (No 2)	[2020] SASC 211	Supreme Court of South Australia	Australia - South Australia	30 Oct 2020	AustLII		4
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2018] NZHC 2860	High Court of New Zealand	New Zealand	5 Nov 2018	NZLII		1
CR 2018/1 - Income tax: Bendigo and Adelaide Bank Ltd - Converting Preference Shares 4	[2018] ATOCR CR2018/1	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
CR 2018/1 - Income tax: Bendigo and Adelaide Bank Ltd - Converting Preference Shares 4	[2018] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Scaffidi v Chief Executive Officer, Department of Local Government and Communities	[2017] WASCA 222; (2017) 52 WAR 368	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Dec 2017	AustLII		24
Mighty River International Ltd v Hughes	[2017] WASCA 152; (2017) 52 WAR 1	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Aug 2017	AustLII		11
Edward Ted Lakis v Michael Victor Lardis	[2017] NSWSC 321	Supreme Court of New South Wales	Australia - New South Wales	31 Mar 2017	AustLII		6
D Marks Partnership (by its General Partner Quintaste Pty Ltd) v Commissioner of Taxation	[2016] FCAFC 86; (2016) 245 FCR 247; (2016) 338 ALR 25; (2016) 103 ATR 439; (2016) 153 ALD 1	Federal Court of Australia	Australia - Commonwealth	22 Jun 2016	AustLII		3
Supplier Share Offer	[2015] ATOCR CR2015/47	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/43 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares 3	[2015] ATOCR CR2015/43	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Supplier Share Offer	[2015] ATOCR 47	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/43 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares 3	[2015] ATOCR 43	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2014/83 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares	[2014] ATOCR CR2014/83	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/40 - Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Ltd	[2014] ATOCR CR2014/40	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/83 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares	[2014] ATOCR 83	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/40 - Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Ltd	[2014] ATOCR 40	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2013/93 - Income tax: National Australia Bank Ltd - issue of convertible preference shares II	[2013] ATOCR CR2013/93	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/18 - Income tax: National Australia Bank Ltd - issue of convertible preference shares	[2013] ATOCR CR2013/18	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/93 - Income tax: National Australia Bank Ltd - issue of convertible preference shares II	[2013] ATOCR 93	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/18 - Income tax: National Australia Bank Ltd - issue of convertible preference shares	[2013] ATOCR 18	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Belfield v Belfield	[2012] NSWCA 416; (2012) 16 BPR 31,177; (2012) 83 NSWLR 189	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	13 Dec 2012	AustLII		3
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available	[2012] ATOTR TR2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available	[2012] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/112 - Income tax: issue of CPS2 by Suncorp Group Ltd	[2012] ATOCR CR2012/112	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/111 - Income tax: Bank of Queensland - issue of convertible preference shares	[2012] ATOCR CR2012/111	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/98 - Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS)	[2012] ATOCR CR2012/98	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/96 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares (CPS)	[2012] ATOCR CR2012/96	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/32 - Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS)	[2012] ATOCR CR2012/32	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares	[2012] ATOCR CR2012/25	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/112 - Income tax: issue of CPS2 by Suncorp Group Ltd	[2012] ATOCR 112	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/111 - Income tax: Bank of Queensland - issue of convertible preference shares	[2012] ATOCR 111	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/98 - Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS)	[2012] ATOCR 98	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/96 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares (CPS)	[2012] ATOCR 96	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/32 - Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS)	[2012] ATOCR 32	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares	[2012] ATOCR 25	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2011/84 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares (CPS3)	[2011] ATOCR CR2011/84	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/84 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares (CPS3)	[2011] ATOCR 84	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Begg v Commissioner of Inland Revenue	[2009] NZCA 160; [2009] 3 NZLR 353; (2009) 24 NZTC 23,473	Court of Appeal of New Zealand	New Zealand	30 Apr 2009	NZLII		3
CR 2009/70 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares (CPS 2)	[2009] ATOCR CR2009/70	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/39 - Income tax: scrip for scrip: acquisition of Ingena Group Ltd by UXC Professional Solutions Pty Ltd	[2009] ATOCR CR2009/39	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/19 - Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II	[2009] ATOCR CR2009/19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/70 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares (CPS 2)	[2009] ATOCR 70	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/39 - Income tax: scrip for scrip: acquisition of Ingena Group Ltd by UXC Professional Solutions Pty Ltd	[2009] ATOCR 39	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/19 - Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II	[2009] ATOCR 19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
FFWX v Commissioner of Taxation	[2009] AATA 657; [2009] ATC 1-014	Administrative Appeals Tribunal	Australia	1 Sep 2009	AustLII		1
National Mutual Life Association of Australasia Ltd v FCT	[2008] FCA 1871; (2008) 74 ATR 173; [2008] ATC 20-077; 69 ACSR 250	Federal Court of Australia	Australia - Commonwealth	10 Dec 2008	AustLII		3
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
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
CR 2008/79 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares	[2008] ATOCR CR2008/79	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/56 - Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities	[2008] ATOCR CR2008/56	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/30 - Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities	[2008] ATOCR CR2008/30	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/26 - Income tax: capital gains: Converting Preference Shares: St George Bank Ltd	[2008] ATOCR CR2008/26	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/79 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares	[2008] ATOCR 79	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/56 - Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities	[2008] ATOCR 56	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/30 - Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities	[2008] ATOCR 30	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/26 - Income tax: capital gains: Converting Preference Shares: St George Bank Ltd	[2008] ATOCR 26	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue	[2007] VSC 451; (2007) 19 VR 111	Supreme Court of Victoria	Australia - Victoria	20 Nov 2007	AustLII		11
Plzen Pty Ltd v P & O Wharf Management Pty Ltd	[2007] VSC 318	Supreme Court of Victoria	Australia - Victoria	5 Sep 2007	AustLII		17
CR 2007/114 - Income tax: scrip for scrip: acquisition of Coles Group Ltd by Wesfarmers Ltd	[2007] ATOCR CR2007/114	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/3 - Income tax: capital gains: mandatorily converting preference shares: StGeorge Bank Ltd	[2007] ATOCR CR2007/3	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/114 - Income tax: scrip for scrip: acquisition of Coles Group Ltd by Wesfarmers Ltd	[2007] ATOCR 114	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/3 - Income tax: capital gains: mandatorily converting preference shares: StGeorge Bank Ltd	[2007] ATOCR 3	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Commonwealth Managed Investments Ltd v Commissioner of State Revenue	[2006] WASAT 125; 63 ATR 139	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 May 2006	AustLII
Duff v Blinco (No 2)	[2006] QCA 497; [2007] 1 Qd R 407	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	1 Dec 2006	AustLII		6
FCT v McNeil	[2006] HCATrans 300	Transcript of Proceedings	Australia - Commonwealth	14 Jun 2006	AustLII		2
Custodio v Pinto	[2006] FamCA 941; [2006] FLC 93-279	Family Court of Australia	Australia	1 Sep 2006	AustLII		24
Puglia v Basol	[2005] NSWSC 1271	Supreme Court of New South Wales	Australia - New South Wales	7 Dec 2005	AustLII		8
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR TR2005/13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Full Board of the Guardianship and Administration Board, Re	[2003] WASCA 268; (2003) 27 WAR 475	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	13 Nov 2003	AustLII		76
El-Ansary v El-Raghy	[2002] WASC 51	Supreme Court of Western Australia	Australia - Western Australia	25 Mar 2002	AustLII		1
Johnson v Staniforth	[2001] WASC 331	Supreme Court of Western Australia	Australia - Western Australia	10 Dec 2001	AustLII		2
McMillan Properties Pty Ltd v WC Penfold Ltd	[2001] NSWSC 1173; (2001) 40 ACSR 319	Supreme Court of New South Wales	Australia - New South Wales	11 Dec 2001	AustLII		4
Ferrall v Blyton	[2000] FamCA 1442; [2000] FLC 93-054; (2000) 27 Fam LR 178	Family Court of Australia	Australia	17 Nov 2000	AustLII		65
Tallglen Pty Ltd v Optus Communications Pty Ltd Matter	[1998] NSWSC 421	Supreme Court of New South Wales	Australia - New South Wales	14 Aug 1998	AustLII
Health & Life Care Ltd (in Liquidation) v Price Waterhouse	[1997] SASC 6240	Supreme Court of South Australia	Australia - South Australia	7 Sep 1997	AustLII
Beach Petroleum Nl v Abbott Tout Russell Kennedy Matter	[1997] NSWSC 655	Supreme Court of New South Wales	Australia - New South Wales	17 Dec 1997	AustLII
Application of Perpetual Trustee Co Ltd	[1997] NSWSC 152	Supreme Court of New South Wales	Australia - New South Wales	21 Apr 1997	AustLII
David George Milburn v Pivot Ltd	[1997] FCA 1039	Federal Court of Australia	Australia - Commonwealth	8 Oct 1997	AustLII
Optus Mobile Pty Ltd v Council of the City of Gold Coast	[1996] QSC 211	Supreme Court of Queensland	Australia - Queensland	1 Nov 1996	AustLII
Australian Securities Commission v John Burns; Geoffrey Bernard White; John Spinks; Alan John Wells; Travers William Duncan; Frank Stratton Mcalary and Geoffrey Charles Clarke	[1994] FCA 1191	Federal Court of Australia	Australia - Commonwealth	7 Jul 1994	AustLII
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203; (1991) 99 ALR 295; 21 ATR 1320	Federal Court of Australia	Australia - Commonwealth	15 Mar 1991	AustLII		95
Re Allina Pty Ltd v Commissioner of Taxation	[1990] FCA 261	Federal Court of Australia	Australia - Commonwealth	30 Jul 1990	AustLII
It 2609 - Income Tax: Employee Share Acquisition Schemes	[1990] ATOITR IT2609	Australian Taxation Office	Australia - Commonwealth	4 Oct 1990	AustLII
Cases Nos VT 86/3422-3425	[1989] AATA 504; 20 ATR 3859	Administrative Appeals Tribunal	Australia	31 Jul 1989	AustLII
Re Giovanni and Grazia Follone & Secretary to the Department of Social Security	[1987] AATA 99	Administrative Appeals Tribunal	Australia	19 Mar 1987	AustLII		2
FCT v St Helens Farm (ACT) Pty Ltd	[1981] HCA 4; (1981) 146 CLR 336	High Court of Australia	Australia - Commonwealth	10 Feb 1981	AustLII		180
Grant v FCT	[1976] HCA 64; (1976) 135 CLR 632; (1976) 7 ATR 1; 51 ALJR 228; [1976] AEGR 66	High Court of Australia	Australia - Commonwealth	26 Nov 1976	AustLII		4
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

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
- The Testator's Family Maintenance and Guardianship of Infants Act 1916	[1977] NSWLRC 28	New South Wales Law Reform Commission	Australia - New South Wales	circa 1977	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Yearning for Earnout Certainty"	[2008] UNSWLRS 18	Evans, Chris	Australia	circa 2008	AustLII
"The Ongoing Saga of the 'Terrible Twins': Observations on Hepples v FCT"	[1991] RevenueLawJl 6	Cassidy, Julie	Australia	circa 1991	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Mendes v Commissioner of Probate Duties (Vic)	[1967] HCA 23; (1967) 122 CLR 152; [1967] ALR 649; 41 ALJR 108	High Court of Australia	Australia - Commonwealth	16 Aug 1967	AustLII		41
McGain v FCT	[1966] HCA 34; (1966) 116 CLR 172; [1966] ALR 1017; 14 ATD 190; 40 ALJR 74	High Court of Australia	Australia - Commonwealth	20 May 1966	AustLII		19
Gorton v FCT	[1965] HCA 1; (1965) 113 CLR 604; 1 ATR 65; 13 ATD 458; 38 ALJR 353	High Court of Australia	Australia - Commonwealth	16 Dec 1965	AustLII		38
Abbott v Philbin	(1960) 39 Tax Cas 82; [1959] 1 WLR 667		United Kingdom	circa 1959	LexisNexis / Westlaw		12
Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW)	[1958] HCA 22; (1958) 100 CLR 392; [1958] ALR 561	High Court of Australia	Australia - Commonwealth	9 May 1958	AustLII		53
Ngurli Ltd v McCann	[1953] HCA 39; (1953) 90 CLR 425; (1953) 27 ALJR 349	High Court of Australia	Australia - Commonwealth	3 Jul 1953	AustLII		179
Birks v FCT	(1953) 10 ATD 266		Australia	circa 1953			8
Central Piggery Co Ltd v McNicoll & Hurst	[1949] HCA 19; (1949) 78 CLR 594	High Court of Australia	Australia - Commonwealth	23 Jun 1949	AustLII		20
Grimwade v FCT	[1949] HCA 9; (1949) 78 CLR 199; [1949] ALR 403; 8 ATD 441	High Court of Australia	Australia - Commonwealth	28 Jul 1949	AustLII		33
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		177
Gold Coast Selection Trusts Ltd v Humphrey	(1948) 30 Tax Cas 209		United Kingdom	circa 1948			5
Fadden v FCT	[1945] HCA 8; (1945) 70 CLR 555; [1945] ALR 225; 7 ATD 533	High Court of Australia	Australia - Commonwealth	19 Jun 1945	AustLII		15
Re VGM Holdings Ltd	[1942] Ch 235; [1942] 1 All ER 224	Court of Chancery	United Kingdom	circa 1942	LexisNexis / Westlaw		48
Lowry v Consolidated African Selection Trust Ltd	[1940] AC 648; [1940] 2 All ER 545; 56 TLR 735		United Kingdom	circa 1940	LexisNexis / Westlaw		18
Anderson v Commissioner of Taxes (Vic)	[1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313	High Court of Australia	Australia - Commonwealth	31 May 1937	AustLII		49
Weight v Salmon	[1935] UKHL TC_19_174; (1935) 19 Tax Cas 174; (1935) 51 TLR 333	House of Lords	United Kingdom	4 Mar 1935	BAILII		15
Macaura v Northern Assurance Co Ltd	[1925] AC 619; [1925] All ER 51; 133 LT 152; 94 LJPC 154		United Kingdom	circa 1925	LexisNexis / Westlaw		214
Bradbury v English Sewing Cotton Co Ltd	[1923] AC 744; 8 Tax Cas 481		United Kingdom	circa 1923	LexisNexis / Westlaw		17
Hilder v Dexter	[1902] UKLawRpAC 40; [1902] AC 474		United Kingdom	5 Aug 1902	CommonLII		65
Murphy v Australian Machinery & Investment Co Ltd	30 Tax Cas 244		United Kingdom				7