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MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd   flag  6

[1997] FCA 363
Federal Court of Australia
Australia - Commonwealth
16th May, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program [2010] ATOCR CR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program [2010] ATOCR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR 92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR CR2007/92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR TR2006/3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag

Legislation Cited

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

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Reuter v FCT (1993) 111 ALR 716; 24 ATR 527 Australia circa 1993 LexisNexis AU flag 33
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
Stapleton v Commissioner of Taxation (Cth) (1989) 88 ALR 606; (1989) 20 ATR 996 Australia circa 1989 LexisNexis AU flag 12
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
W Thomas & Co Pty Ltd v FCT [1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78 High Court of Australia Australia - Commonwealth 3 Nov 1965 AustLII flag 61
Austin Distributors Pty Ltd v FCT (1964) 13 ATD 429 Australia circa 1964 flag 21
FCT v Levy [1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301 High Court of Australia Australia - Commonwealth 8 Nov 1961 AustLII flag 25
Dickenson v FCT [1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 49
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
Foster v FCT [1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 69
Higgs (Inspector of Taxes) v Oliver [1951] Ch 899 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 7
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 42
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84

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