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Re Insomnia (No 2) Pty Ltd and Insomnia (No 3) Pty Ltd v the Commissioner of Taxation of the Commonwealth of the Commonwealth of Australia   flag 

[1987] FCA 42
Federal Court of Australia
Australia - Commonwealth
17th February, 1987

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6BA, s260
Federal Court Rules (Cth)
Companies Act 1961 (NSW)
Companies Act 1961 (Vic) s140

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
Curran v FCT [1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 46
Equity Nominees Ltd v Tucker [1967] HCA 22; (1967) 116 CLR 518; 41 ALJR 80 High Court of Australia Australia - Commonwealth 16 Aug 1967 AustLII flag 18
Re Efron's Tie and Knitting Mills Pty Ltd [1931] ArgusLawRp 70; [1931] VicLawRp 48; [1932] VLR 8; (1931) 37 ALR 347 Argus Law Reports Australia - Victoria 28 Sep 1931 AustLII flag 7

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