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Bill Acceptance Corporation Ltd v Commissioner of Taxation   flag 

[1996] FCA 1464
Federal Court of Australia
Australia - Commonwealth
13th May, 1996

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s44
Taxation Administration Act 1953 (Cth) s14ZZ
Rules (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Esso Petroleum Co Ltd v Ministry of Defence [1990] 1 Ch 163; [1990] 1 All ER 163; [1989] 3 WLR 1129 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 7
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
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Heaton v Bell [1970] AC 728 United Kingdom circa 1970 LexisNexis / Westlaw flag 25
Rowdell Pty Ltd v FCT [1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332 High Court of Australia Australia - Commonwealth 10 Dec 1963 AustLII flag 35
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 385
Taylor v Reid [1929] HCA 32; 42 CLR 371 High Court of Australia Australia - Commonwealth 4 Nov 1929 AustLII flag 1
Commissioners of Inland Revenue v Sir John Oakley (1925) 9 Tax Cas 582 United Kingdom circa 1925 flag 4
Commissioners of Inland Revenue v Forrest (1924) 8 Tax Cas 704 United Kingdom circa 1924 flag 1
Peel s (Sir Robert) Settled Estates, In re [1910] UKLawRpCh 4; (1910) 1 Ch 389 Court of Chancery United Kingdom 14 Jan 1910 CommonLII flag 1

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