FCT v Students World (Aust) Pty Ltd 30

[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298

High Court of Australia

Australia - Commonwealth

22nd February, 1978

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation)	[2023] AATA 3005	Administrative Appeals Tribunal	Australia	20 Sep 2023	AustLII	1
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII	23
Rathchime Pty Ltd v Willat; Willat v Rathchime	[2016] NSWCATCD 74	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	9 Sep 2016	AustLII	1
Dimitropoulos v Capitol Constructions Pty Ltd; Capitol Constructions Pty Ltd v Dimitropoulos	[2016] NSWCATCD 61	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	29 Jun 2016	AustLII	2
FCT v Starr	[2007] FCAFC 204; (2007) 164 FCR 436; (2007) 245 ALR 336; (2007) 67 ATR 923	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII	20
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue	[2007] WASC 155; 69 ATR 771	Supreme Court of Western Australia	Australia - Western Australia	24 Jul 2007	AustLII	5
Telstra Corporation Ltd v Chief Commissioner of State Revenue (RD)	[2005] NSWADTAP 28; 59 ATR 722	Administrative Decisions Tribunal	Australia - New South Wales	17 Jun 2005	AustLII	1
Commissioner of Taxation v Linter Textiles Australia Ltd	[2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913	High Court of Australia	Australia - Commonwealth	26 Apr 2005	AustLII	119
Tourism Holdings Australia Pty Ltd v Commissioner of Taxation	[2005] NTCA 3; (2005) 15 NTLR 80; 59 ATR 145	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	15 Apr 2005	AustLII	15
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
Weekes and Crime Stoppers Queensland Ltd	[2002] QICmr 1	Queensland Information Commissioner	Australia - Queensland	26 Jun 2002	AustLII
Re Muirfield International Group Pty Ltd and Australian Trade Commission	[2002] AATA 506; 70 ALD 373; 35 AAR 236	Administrative Appeals Tribunal	Australia	25 Jun 2002	AustLII	3
Feez Ruthning v Commissioner of Pay-Roll Tax	[2001] QSC 303; (2001) 48 ATR 137	Supreme Court of Queensland	Australia - Queensland	20 Aug 2001	AustLII	4
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
Chief Commissioner of Stamp Duties v Ispt Pty Ltd Matter	[1998] NSWSC 783	Supreme Court of New South Wales	Australia - New South Wales	23 Dec 1998	AustLII
Veghelyi v The Law Society of New South Wales	[1995] NSWCA 483	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 Oct 1995	AustLII	11
MMI Workers Compensation (NSW) Ltd v Kennedy	[1993] NSWCC 26; (1993) 9 NSWCCR 482	Compensation Court of New South Wales	Australia - New South Wales	17 Sep 1993	AustLII	22
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII	74
Re Reginald Sidney Fletcher v Commissioner of Taxation	[1992] FCA 454	Federal Court of Australia	Australia - Commonwealth	14 Sep 1992	AustLII
Re Walter Giorgetti Ex Parte: Australia and New Zealand Banking Group Ltd	[1992] FCA 156	Federal Court of Australia	Australia - Commonwealth	13 Apr 1992	AustLII
Re Crowl, DM v Ex parte Kleinwort Benson Australia Ltd	[1988] FCA 57	Federal Court of Australia	Australia - Commonwealth	10 Mar 1988	AustLII	1
Re Trade Practices Commission v TNT Management Pty Ltd; Brambles Holdings Ltd; Mayne Nickless Ltd; Youngs Transport Pty Ltd; Ansett Transport Industries (Operations) Pty Ltd; Express Freight Pty Ltd; Associated Steamships	[1985] FCA 23	Federal Court of Australia	Australia - Commonwealth	12 Feb 1985	AustLII
Stamps, Comptroller of (Vic) v Hutchins	[1985] VicRp 61; [1985] VR 599; 16 ATR 5		Australia - Victoria	8 Oct 1984	AustLII	6
Trade Practices Commission v Email Ltd	[1980] FCA 86; (1980) 31 ALR 53; (1980) 43 FLR 383; [1980] TPRS 31343; [1980] ATPR 4540-172	Federal Court of Australia	Australia - Commonwealth	4 Aug 1980	AustLII	68
Trade Practices Commission v Nicholas Enterprises Pty Ltd (No 2)	[1979] FCA 51; 26 ALR 609; (1979) 40 FLR 83; (1979) 2 ATPR 40-126	Federal Court of Australia	Australia - Commonwealth	7 Sep 1979	AustLII	65
FCT v Cooper Brookes (Wollongong) Pty Ltd	[1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128	Federal Court of Australia	Australia - Commonwealth	15 Aug 1979	AustLII	18
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII	79
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Trade Practices Commission v CSBP & (and) Farmers Ltd "	(1979-1980) 3 University of New South Wales Law Journal 329	Burke, Mary	Australia	circa 1980	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Companies Act, 1961 (NSW)	s182

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
K Porter & Co Pty Ltd v FCT	(1977) 19 ALR 510; 8 ATR 88; (1977) 52 ALJR 41		Australia	circa 1977	LexisNexis AU	6
IRC v Joiner	(1975) 3 All ER 1050		United Kingdom	circa 1975	LexisNexis	7
Inland Revenue Commissioners v Joiner	[1975] 1 WLR 1701; 50 Tax Cas 449		United Kingdom	circa 1975	LexisNexis / Westlaw	25
FCT v K Porter & Co Pty Ltd	(1974) 2 ALR 530; (1974) 22 FLR 344; 4 ATR 298; [1974] 1 NSWLR 536		Australia - New South Wales	circa 1974	LexisNexis AU	12
FCT v Brian Hatch Timber Co (Sales) Pty Ltd	[1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287	High Court of Australia	Australia - Commonwealth	7 Jan 1972	AustLII	91
Greenberg v Inland Revenue Commissioners	[1972] AC 109		United Kingdom	circa 1972	LexisNexis / Westlaw	19
Moruben Gardens Pty Ltd v FCT	(1972) 3 ATR 225; (1972) 46 ALJR 559; 72 ATC 4,147		Australia	circa 1972	Legal Online / Westlaw	8
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	57
Commissioner of Taxation v Finn	[1960] HCA 69; (1960) 103 CLR 165; [1961] ALR 287; 12 ATD 249; 34 ALJR 264	High Court of Australia	Australia - Commonwealth	13 Sep 1960	AustLII	25
Students World (Aust) Pty Ltd v Commissioner of Taxation (Cth)	9 ALR 333; 6 ATR 163		Australia		LexisNexis AU	1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback