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Commissioner of Taxation v Merv Brown Pty Ltd 2

[1985] FCA 50; 7 FCR 1; 16 ATR 218

Federal Court of Australia

Australia - Commonwealth

28th February, 1985

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
N94/04946	[1996] RRTA 1325	Refugee Review Tribunal	Australia	30 May 1996	AustLII
It 2163 - Income Tax: Purchase and Sale of Import Quota	[1985] ATOITR IT2163	Australian Taxation Office	Australia - Commonwealth	31 May 1985	AustLII

Legislation Cited

Legislation Name	Provision
Customs Act 1901 (Cth)
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		129
Austrotel Corporation Pty Ltd v Commissioner of Taxation	(1976) 51 ALJR 51		Australia	circa 1976			1
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		304
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII		84
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			192

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