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George Casimaty v Commissioner of Taxation   flag  1

[1997] FCA 1388
Federal Court of Australia
Australia - Commonwealth
10th December, 1997

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation (Taxation) [2022] AATA 628 Administrative Appeals Tribunal Australia 4 Apr 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s25A
Federal Court Rules (Cth)
Income Tax Act (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Abeles v FCT [1991] ATC 4,756 Australia circa 1991 IntelliConnect flag 1
Alabama Coal, Iron, Land and Colinization Co Ltd v Mylam (1926) 11 Tax Cas 232 United Kingdom circa 1926 flag 12
Bankruptcy (Fox's Estate) v FCT [1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 41
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 76
Commissioner of Taxation v Janmor Nominees Pty Ltd (1987) 15 FCR 348; (1987) 75 ALR 15; (1987) 19 ATR 254 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 16
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
Commissioner of Taxes v British Australian Wool Realization Association [1931] AC 224; 100 LJPC 28; 47 TLR 57 United Kingdom circa 1931 LexisNexis / Westlaw flag 28
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
Crow v Commissioner of Taxation (Cth) (1988) 19 ATR 1565 Australia circa 1988 Legal Online / Westlaw flag 4
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
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
FCT v Williams [1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611 High Court of Australia Australia - Commonwealth 1 Nov 1972 AustLII flag 46
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
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
Hudson's Bay Co v Stevens (1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709 United Kingdom circa 1909 LexisNexis flag 32
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
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
McClelland v FCT [1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 80
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 37
Rand v Alberni Land Co Ltd (1920) 7 Tax Cas 629 United Kingdom circa 1920 flag 13
Roberts v FCT [1981] ATC 4,421 Australia circa 1981 IntelliConnect flag 1
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
Steele v FCT (1997) 97 ATC 4,239 Australia circa 1997 IntelliConnect flag 2
Stevenson v Commissioner of Taxation (1991) 29 FCR 282; (1991) 22 ATR 56 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 23
Turner v Last (1965) 42 Tax Cas 517 United Kingdom circa 1965 flag 5
Ure v FCT (1981) 81 ATC 4,100 Australia circa 1951 IntelliConnect flag 7
White v FCT [1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173 High Court of Australia Australia - Commonwealth 11 Dec 1968 AustLII flag 39
Whitfords Beach Pty Ltd v Commissioner of Taxation (Cth) (1979) 44 FLR 312; 28 ALR 637; 10 ATR 549; 79 ATC 4,648 Australia circa 1979 Legal Online / Westlaw flag 8
8 Atr 452 8 ATR 452 Australia circa 1979 Legal Online / Westlaw flag 33

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