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Re Commissioner of Taxation of the Commonwealth of Australia v Alexander John Toms   flag 

[1989] FCA 117
Federal Court of Australia
Australia - Commonwealth
14th April, 1989

Legislation Cited

s51, s54
Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taylor v Provan [1975] AC 194; 49 Tax Cas 579 United Kingdom circa 1975 LexisNexis / Westlaw flag 44
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
Lodge v FCT [1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575 High Court of Australia Australia - Commonwealth 16 Oct 1972 AustLII flag 108
Quarries Ltd v FCT [1961] HCA 69; (1961) 106 CLR 310; [1962] ALR 160; (1961) 8 AITR 383; 12 ATD 256; 35 ALJR 310 High Court of Australia Australia - Commonwealth 14 Nov 1961 AustLII flag 28
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Sanderson (Inspector of Taxes) v Durbidge 36 Tax Cas 239; [1955] 1 WLR 1087 United Kingdom circa 1955 LexisNexis / Westlaw flag 4
Nolder v Walters (1930) 15 Tax Cas 380; (1930) 46 TLR 397 United Kingdom circa 1930 LexisNexis flag 22
Handley v FCT [1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644 High Court of Australia Australia - Commonwealth 1 Aug 1928 AustLII flag 115

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