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Brookton Co-operative Society Ltd v Commissioner of Taxation (Cth)   flag  3

[1979] FCA 18; 39 FLR 130; 24 ALR 547; 9 ATR 763
Federal Court of Australia
Australia - Commonwealth
1st May, 1979

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shirley Grace Murray v Henry Graham Reid [1996] TASSC 40 Supreme Court of Tasmania Australia - Tasmania 3 May 1996 AustLII flag
Re Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation [1990] FCA 90 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s44, s98, s103A, s117, s118, s120
Income Tax Assessment Act 1930 (Cth)
Income Tax Assessment Act 1925 (Cth)
Liquor Act (NSW)
Co-operation Act, 1923 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Industrial Equity Ltd v Blackburn [1977] HCA 59; (1977) 137 CLR 567; 17 ALR 575; 52 ALJR 89; 3 ACLR 89 High Court of Australia Australia - Commonwealth 15 Nov 1977 AustLII flag 132
Marra Developments Ltd v BW Rofe Pty Ltd [1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1 Australia - New South Wales circa 1977 LexisNexis AU flag 75
Manzi v Smith [1975] HCA 35; (1975) 132 CLR 671; (1975) 7 ALR 685; (1975) 49 ALJR 376 High Court of Australia Australia - Commonwealth 5 Sep 1975 AustLII flag 71
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Jacob v Commissioner of Taxation (Cth) (1971) 45 ALJR 568; 2 ATR 608 Australia circa 1971 Legal Online / Westlaw flag 14
Potel v Inland Revenue Commissioners [1971] 2 All ER 504; (1970) 46 Tax Cas 658 United Kingdom circa 1971 LexisNexis flag 16
FCT v Cappid Pty Ltd [1970] HCA 41; (1971) 127 CLR 140; 44 ALJR 437; 2 ATR 71 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 19
Renmark Fruitgrowers Co-operated Ltd v FCT [1969] HCA 56; 121 CLR 501; (1969) 1 ATR 385; 43 ALJR 454 High Court of Australia Australia - Commonwealth 17 Nov 1969 AustLII flag 11
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
Re Associated Electronic Services Pty Ltd [1965] Qd R 36 Australia - Queensland circa 1965 LexisNexis AU flag 10
Inland Revenue Commissioner (NZ) v Taylor (1964) 9 AITR 374 Australia circa 1964 flag 4
Farmers' & Graziers' Co-operative Grain Insurance and Agency Co Ltd v FCT (1959) 12 ATD 29 Australia circa 1959 flag 1
A & S Ruffy Pty Ltd v FCT [1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60 High Court of Australia Australia - Commonwealth 30 Apr 1958 AustLII flag 27
Joseph v Campbell (Liquidator of the London Furnishing Co Ltd (In Liq)) [1933] HCA 34; (1933) 50 CLR 317 High Court of Australia Australia - Commonwealth 14 Aug 1933 AustLII flag 13
Commissioners of Inland Revenue v Doncaster (1924) 8 Tax Cas 623 United Kingdom circa 1924 flag 6
Webb v FCT [1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284 Argus Law Reports Australia - Commonwealth 22 Jun 1922 AustLII flag 46
Thairlwall v the Great Northern Railway Co [1910] UKLawRpKQB 112; [1910] 2 KB 509 United Kingdom 22 Jun 1910 CommonLII flag 14
Co and Schmidt (1901) 85 LT 22 United Kingdom circa 1901 flag 12
Severn and Wye and Severn Bridge Railway Co, In re [1896] UKLawRpCh 39; [1896] 1 Ch 559 Court of Chancery United Kingdom 9 Mar 1896 CommonLII flag 18
Governments Stock Investment Co, In re [1891] UKLawRpCh 39; [1891] 1 Ch 649 Court of Chancery United Kingdom 5 Mar 1891 CommonLII flag 9
Lee v Neuchatel Asphalte Co [1889] UKLawRpCh 24; 41 Ch D 1 Court of Chancery United Kingdom 9 Feb 1889 CommonLII flag 34
In re Paraguassu Steam Tramroad Co (Ferrao's Case) [1874] UKLawRpCh 30; (1874) 9 LRCh App 355 United Kingdom 25 Feb 1874 CommonLII flag 6
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case) [1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407 Court of Chancery United Kingdom 25 Jan 1873 CommonLII flag 107
Eyles v Ellis [1827] EngR 409; 130 ER 710; (1827) 4 Bing 112 Court of Common Pleas United Kingdom circa 1827 CommonLII flag 11

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