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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
Bolton Partners v Lambert [1889] UKLawRpCh 48; (1889) 41 Ch D 295 Court of Chancery United Kingdom 18 Mar 1889 CommonLII flag 55
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
Dan v Barclays Australia Ltd (1983) 46 ALR 437; (1983) 57 ALJR 442 Australia circa 1983 LexisNexis AU flag 37
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
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
Keighley, Maxsted & Co v Durant [1901] UKLawRpAC 21; [1901] AC 240; [1900-3] All ER 40 United Kingdom 20 May 1901 CommonLII flag 103
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
Morris v Baron & Co [1918] AC 1; [1917] WN 297 United Kingdom circa 1918 LexisNexis / Westlaw flag 177
Muller & Co's Margarine Ltd v Inland Revenue Comrs [1899] UKLawRpKQB 212; [1900] 1 QB 310 United Kingdom 9 Dec 1899 CommonLII flag 10
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

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