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Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation   flag 

[1996] FCA 1690
Federal Court of Australia
Australia - Commonwealth
9th August, 1996

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth) s6, s95
Succession Act 1981 (Qld)
Rules (Qld)

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
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
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
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
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 227
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
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
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
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq) [1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 58
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
FCT v Green [1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142 High Court of Australia Australia - Commonwealth 21 Jun 1950 AustLII flag 49
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
Ward and Co Ltd v Commr of Taxes (NZ) [1923] AC 145 United Kingdom circa 1923 LexisNexis / Westlaw flag 47
Public Trustee v Commissioner of Taxes NZCA [1938] NZGazLawRp 66; [1938] NZLR 436; (1938) 38 GLR 281; (1938) 1 NZLRLC 427 New Zealand Gazette Law Reports New Zealand 17 Jun 1938 NZLII flag 8
Williams v Commissioner of Inland Revenue HC Gisborne M47/85 [1988] NZHC 2419; (1988) 12 TRNZ 16; (1988) 10 NZTC 5,078 High Court of New Zealand New Zealand 25 May 1988 NZLII flag 3
Yeung v FCT [1988] ATC 4,193 Australia circa 1988 IntelliConnect flag 1
FCT v Total Holdings (Australia) Pty Ltd [1979] ATC 4,279 Australia circa 1979 IntelliConnect flag 1

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