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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
"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
"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
"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
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
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
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
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 Blakely [1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 36
Commissioner of Taxation (NSW) v Stevenson [1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415 High Court of Australia Australia - Commonwealth 14 Dec 1937 AustLII flag 37
"Speech - Income and Capital Distinction" (VSC) [2009] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag
"Reviews of judgments" (2000) 74 (8) Law Institute Journal 89 Croucher, Michael; Hurly, Thomas; Reinhardt, Greg Australia - Victoria circa 2000 AustLII flag
Hewitt v Benale Pty Ltd [2002] WADC 22 District Court of Western Australia Australia - Western Australia 13 Feb 2002 AustLII flag 3
Hill v Permanent Trustee Co of New South Wales Ltd [1930] AC 720 United Kingdom circa 1930 LexisNexis / Westlaw flag 35
Inland Revenue Commissioners v Burrell (1924) 2 KB 52 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag 56

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