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Kiwi Brands Pty Ltd v Commissioner of Taxation (Cth)   flag 

[1997] FCA 941
Federal Court of Australia
Australia - Commonwealth
12th September, 1997

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)
Act (Cth) s32, s106

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
MIEA v Guo [1997] HCA 22; (1997) 144 ALR 567; (1997) 71 ALJR 743; (1997) 9 Leg Rep 2; [1997] CA 22; (1997) 48 ALD 481; (1997) 191 CLR 559 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 8863
Perri v Coolangatta Investments Pty Ltd [1982] HCA 29; (1982) 149 CLR 537; (1982) 41 ALR 441; (1982) 56 ALJR 445; [1982] ANZ Conv R 444 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 491
Tallerman & Co Pty Ltd v Nathan's Merchandise (Victoria) Pty Ltd [1957] HCA 10; (1957) 98 CLR 93; [1957] ALR 1198 High Court of Australia Australia - Commonwealth 18 Feb 1957 AustLII flag 280
Morris v Baron & Co [1918] AC 1; [1917] WN 297 United Kingdom circa 1918 LexisNexis / Westlaw flag 177
British and Beningtons Ltd v North Western Cachar Tea Co Ltd [1923] AC 48; [1922] All ER 224 United Kingdom circa 1923 LexisNexis / Westlaw flag 137
Keighley, Maxsted & Co v Durant [1901] UKLawRpAC 21; [1901] AC 240; [1900-3] All ER 40 United Kingdom 20 May 1901 CommonLII flag 103
Davison v Vickery ’ s Motors Ltd (in liq) [1925] HCA 47; (1925) 37 CLR 1; 31 ALR 465 High Court of Australia Australia - Commonwealth 27 Nov 1925 AustLII flag 80
Bolton Partners v Lambert [1889] UKLawRpCh 48; (1889) 41 Ch D 295 Court of Chancery United Kingdom 18 Mar 1889 CommonLII flag 55
Dan v Barclays Australia Ltd (1983) 46 ALR 437; (1983) 57 ALJR 442 Australia circa 1983 LexisNexis AU flag 37
Elmslie v FCT [1993] FCA 549; (1993) 46 FCR 576; 118 ALR 357; 26 ATR 611 Federal Court of Australia Australia - Commonwealth 19 Nov 1993 AustLII flag 34
Muller & Co's Margarine Ltd v Inland Revenue Comrs [1899] UKLawRpKQB 212; [1900] 1 QB 310 United Kingdom 9 Dec 1899 CommonLII flag 10

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