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Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation   flag 

[1990] FCA 254
Federal Court of Australia
Australia - Commonwealth
20th July, 1990

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act, 1936 (Cth) s95, s260
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
AGC (Advances) Ltd v FCT [1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105 High Court of Australia Australia - Commonwealth 26 Feb 1975 AustLII flag 93
W P Keighery Pty Ltd v FCT [1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag 93
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
Bell v FCT [1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 75
Franklin's Selfserve Pty Ltd v FCT [1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673 High Court of Australia Australia - Commonwealth 3 Sep 1970 AustLII flag 57
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47
Deputy FCT v Purcell [1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362 High Court of Australia Australia - Commonwealth 12 Aug 1921 AustLII flag 47
FCT v Casuarina Pty Ltd (1971) 127 CLR 62 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 45
Inland Revenue Commissioner (NZ) v Europa Oil (NZ) Ltd [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
FCT v Phillips [1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361 Federal Court of Australia Australia - Commonwealth 8 Aug 1978 AustLII flag 34
Clarke v FCT [1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121 High Court of Australia Australia - Commonwealth 15 Sep 1932 AustLII flag 31
Hooker-Rex Pty Ltd v FCT [1970] HCA 23; (1970) 123 CLR 71; 1 ATR 641; 44 ALJR 276 High Court of Australia Australia - Commonwealth 30 Jul 1970 AustLII flag 7
5 Atr 744 5 ATR 744 Australia circa 1958 Legal Online / Westlaw flag 6
1 Atr 737 1 ATR 737 Australia circa 1958 Legal Online / Westlaw flag 3
[1980] Page 1 [1980] Page 1 United Kingdom circa 1980 flag 2

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