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Taxation, Commissioner of (Cth) v Mullins   flag  2

[1981] FCA 187; (1981) 38 ALR 685; 56 FLR 256; 12 ATR 523
Federal Court of Australia
Australia - Commonwealth
25th November, 1981

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Joseph James Pearce As the Nominated Person of the Representative Class of Vendor Shareholders of Sayani Pty Ltd v the Commissioner of Taxation [1988] FCA 458 Federal Court of Australia Australia - Commonwealth 22 Dec 1988 AustLII flag 1
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act, 1936 (Cth)
Act (Cth) s54, s59
Companies Act 1961 (Vic) s26, s54, s59, s76

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Hughes v Parker [1841] EngR 563; 151 ER 1028; (1841) 8 M & W 244 Court of Exchequer United Kingdom circa 1841 CommonLII flag 6
Re Joseph James Pearce As the Nominated Person of the Representative Class of Vendor Shareholders of Sayani Pty Ltd v the Commissioner of Taxation [1988] FCA 458 Federal Court of Australia Australia - Commonwealth 22 Dec 1988 AustLII flag 1
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 flag 5
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 25
FCT v McClelland [1969] HCA 72; 118 CLR 353; 41 ALJR 227; 14 ATD 529 High Court of Australia Australia - Commonwealth 28 Feb 1969 AustLII flag 25
Ferling v FCT [1966] HCA 85; 115 CLR 603; [1966] ALR 294; 14 ATD 66; 39 ALJR 211 High Court of Australia Australia - Commonwealth 28 Nov 1966 AustLII flag 11
Henty House Pty Ltd (In Voluntary Liquidation) v FCT [1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 36
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag
Price, Re; Union Trustee Co of Australia Ltd v McCorrie [No 1] [1941] St RQd 192 Australia - Queensland circa 1941 flag 2
Income Tax Commissioners v Pemsel [1981] AC 531 United Kingdom circa 1981 LexisNexis / Westlaw flag 4
Cane v Sinclair 10 VLR 60 Australia - Victoria circa 1941 flag 1

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