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Re Coles Myer Finance Ltd v Commissioner of Taxation of the Commonwealth of Australia   flag 

[1991] FCA 10
Federal Court of Australia
Australia - Commonwealth
5th February, 1991

Legislation Cited

Legislation Name Provision
Bills of Exchange Act 1909 (Cth) s33, s89, s95
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)
Insolvency Act 1890 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Fenton; Ex parte Fenton Textile Association Ltd [1931] 1 Ch 85; [1930] All ER 15 Court of Chancery United Kingdom circa 1931 LexisNexis / Westlaw flag 21
Re Mitchell; Freelove v Mitchell [1912] UKLawRpCh 138; [1913] 1 Ch 201; [1911-13] All ER 187 Court of Chancery United Kingdom 4 Dec 1912 CommonLII flag 6
Ascherson v Tredegar Dry Dock and Wharf Co [1909] UKLawRpCh 91; [1909] 2 Ch 401; 78 LJCh 697; 101 LT 519; 16 Mans 318 Court of Chancery United Kingdom 8 Jul 1909 CommonLII flag 23
Coles Myer Finance Ltd v Commissioner of Taxation 28 FCR 7; 98 ALR 411; (1991) 21 ATR 1185 Federal Court of Australia Australia circa 1909 Legal Online / Westlaw flag 4
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
K D Morris & Sons Pty Ltd (In Liq) v Bank of Queensland Ltd [1980] HCA 20; (1980) 146 CLR 165 High Court of Australia Australia - Commonwealth 24 Jul 1980 AustLII flag 26
Wren v Mahony [1972] HCA 5; (1972) 126 CLR 212; [1972] ALR 307; 46 ALJR 163 High Court of Australia Australia - Commonwealth 1 Feb 1972 AustLII flag 528
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Emu Bay Railway Co Ltd v FCT [1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455 High Court of Australia Australia - Commonwealth 6 Nov 1944 AustLII flag 45
Commissioner of Taxation (NSW) v Ash [1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 28
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Rankin v Palmer [1912] HCA 95; (1912) 16 CLR 285 High Court of Australia Australia - Commonwealth 12 Dec 1912 AustLII flag 27
David v Malouf [1908] HCA 35; 5 CLR 749; 14 ALR 297 High Court of Australia Australia - Commonwealth 12 Jun 1908 AustLII flag 6
4 Taxation 21 4 Taxation 21 Pakistan circa 1908 flag 1
Oriental Commercial bank, ex p European Bank [1871] UKLawRpCh 135; (1871) LR 7 LRCh App 99 United Kingdom 24 Nov 1871 CommonLII flag 25
Commonwealth Aluminium Corporation Ltd v FCT (1977) 32 FLR 210; (1977) 7 ATR 376 Australia circa 1977 Legal Online / Westlaw flag 37
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52

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