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Bargwanna (Trustee) v Commissioner of Taxation 3

[2010] FCAFC 126; (2010) 191 FCR 184

Federal Court of Australia

Australia - Commonwealth

8th October, 2010

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bargwanna v Commissioner of Taxation (No 3)	[2011] FCAFC 18	Federal Court of Australia	Australia - Commonwealth	17 Feb 2011	AustLII		1
Commissioner of Taxation v Bargwanna	[2012] HCA 11; (2012) 244 CLR 655; (2012) 286 ALR 206; (2012) 82 ATR 273; (2012) 86 ALJR 406; [2012] ATC 20-312	High Court of Australia	Australia - Commonwealth	29 Mar 2012	AustLII		28

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Charity Accumulation: Interrogating the Conventional View on Tax Restraints"	(2015) 37 Sydney Law Review 541	Murray, Ian	Australia	circa 2015	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s5, s44, s50
Income Tax Assessment Act 1997 (Cth)	s1.1, s5.5, s6.5, s10.5, s11.5, s15.5
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bray v FCT	[1978] HCA 18; (1978) 140 CLR 560	High Court of Australia	Australia - Commonwealth	19 May 1978	AustLII		10
Commissioner of Taxation v Bargwanna	[2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107	Federal Court of Australia	Australia - Commonwealth	12 Jun 2009	AustLII		15
Commissioner of Taxation v Word Investments Ltd	[2006] FCA 1414	Federal Court of Australia	Australia - Commonwealth	3 Nov 2006	AustLII		4
Compton v FCT	[1966] HCA 1; (1966) 116 CLR 233; (1966) 40 ALJR 366; 14 ATD 295; (1966) 10 AITR 282	High Court of Australia	Australia - Commonwealth	30 Nov 1966	AustLII		25
Driclad Pty Ltd v FCT	[1968] HCA 91; (1968) 121 CLR 45; 14 ATD 302; 40 ALJR 285	High Court of Australia	Australia - Commonwealth	21 Jun 1968	AustLII		155
FCT v Word Investments Ltd	[2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII		95
Inland Revenue Commissioners v Helen Slater Charitable Trust Ltd	[1981] Ch 79	Court of Chancery	United Kingdom	circa 1981	LexisNexis / Westlaw		3
Ngurli Ltd v McCann	[1953] HCA 39; (1953) 90 CLR 425; (1953) 27 ALJR 349	High Court of Australia	Australia - Commonwealth	3 Jul 1953	AustLII		179
Pemsel ’ s Case	[1891] UKHL 1; [1891] AC 531	House of Lords	United Kingdom	20 Jul 1891	BAILII		25

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