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FCT v Brewing Investments Ltd   flag  6

[2000] FCA 920; (2000) 100 FCR 437; 177 ALR 1; 44 ATR 471
Federal Court of Australia
Australia - Commonwealth
10th July, 2000

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v McNeil [2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275 Federal Court of Australia Australia - Commonwealth 8 Aug 2005 AustLII flag 6
Hewitt v Benale Pty Ltd [2002] WADC 22 District Court of Western Australia Australia - Western Australia 13 Feb 2002 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Rethinking commercial confidentiality in the decade of competition policy" [2003] FoIRw 17 (2003) 106 Freedom of Information Review 60 Finn, Chris Australia circa 2003 AustLII flag 1
"Speech - Income and Capital Distinction" (VSC) [2009] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag
"Insolvency: Calling in the Undertakers - Income Tax, CGT, GST and Stamp Duty Aspects" (2007) 10 (2) Journal of Australian Taxation 220 Glover, John Australia circa 2007 AustLII flag
"Reviews of judgments" (2000) 74 (8) Law Institute Journal 89 Croucher, Michael; Hurly, Thomas; Reinhardt, Greg Australia - Victoria circa 2000 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s44, s47, s128D
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Uther [1965] HCA 42; (1965) 112 CLR 630; [1966] ALR 411; (1965) 13 ATD 542; (1965) 39 ALJR 184 High Court of Australia Australia - Commonwealth 12 Aug 1965 AustLII flag 24
Archer Brothers Pty Ltd v FCT [1953] HCA 23; (1952-53) 90 CLR 140; [1953] ALR 748; 10 ATD 192 High Court of Australia Australia - Commonwealth 28 Aug 1953 AustLII flag 22
FCT v W E Fuller Pty Ltd [1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190 High Court of Australia Australia - Commonwealth 3 Sep 1959 AustLII flag 18
Glenville Pastoral Co Pty Ltd (In Liquidation) v Commissioner of Taxation [1963] HCA 36; 109 CLR 199; [1964] ALR 225; 13 ATD 196; 37 ALJR 173; (1963) 9 AITR 118 High Court of Australia Australia - Commonwealth 26 Sep 1963 AustLII flag 17
Parke Davis & Co v Commissioner of Taxation [1959] HCA 15; (1959) 101 CLR 521; [1959] ALR 599; 11 ATD 545; 33 ALJR 83 High Court of Australia Australia - Commonwealth 23 Mar 1959 AustLII flag 11
Commissioner of Taxation v McNeil [2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275 Federal Court of Australia Australia - Commonwealth 8 Aug 2005 AustLII flag 6
Harrowell v FCT [1967] HCA 27; 116 CLR 607; 41 ALJR 123; 14 ATD 472 High Court of Australia Australia - Commonwealth 8 Sep 1967 AustLII flag 6
Hewitt v Benale Pty Ltd [2002] WADC 22 District Court of Western Australia Australia - Western Australia 13 Feb 2002 AustLII flag 3
"Rethinking commercial confidentiality in the decade of competition policy" [2003] FoIRw 17 (2003) 106 Freedom of Information Review 60 Finn, Chris Australia circa 2003 AustLII flag 1
"Speech - Income and Capital Distinction" (VSC) [2009] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag
"Insolvency: Calling in the Undertakers - Income Tax, CGT, GST and Stamp Duty Aspects" (2007) 10 (2) Journal of Australian Taxation 220 Glover, John Australia circa 2007 AustLII flag
"Reviews of judgments" (2000) 74 (8) Law Institute Journal 89 Croucher, Michael; Hurly, Thomas; Reinhardt, Greg Australia - Victoria circa 2000 AustLII flag

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