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O'Mara v Harris   flag  59

77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48
Australia - Commonwealth
8th September, 1948

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CR 2018/1 - Income tax: Bendigo and Adelaide Bank Ltd - Converting Preference Shares 4 [2018] ATOCR 1 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
CR 2018/1 - Income tax: Bendigo and Adelaide Bank Ltd - Converting Preference Shares 4 [2018] ATOCR CR2018/1 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Supplier Share Offer [2015] ATOCR CR2015/47 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/43 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares 3 [2015] ATOCR CR2015/43 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/43 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares 3 [2015] ATOCR 43 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Supplier Share Offer [2015] ATOCR 47 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Gallo v Department of Environment and Resource Management (No 2) [2014] QLAC 11 Land Appeal Court of Queensland Australia - Queensland 18 Dec 2014 AustLII flag 7
CR 2014/40 - Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Ltd [2014] ATOCR CR2014/40 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/83 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares [2014] ATOCR 83 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/40 - Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Ltd [2014] ATOCR 40 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/83 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares [2014] ATOCR CR2014/83 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2013/93 - Income tax: National Australia Bank Ltd - issue of convertible preference shares II [2013] ATOCR CR2013/93 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/18 - Income tax: National Australia Bank Ltd - issue of convertible preference shares [2013] ATOCR CR2013/18 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/93 - Income tax: National Australia Bank Ltd - issue of convertible preference shares II [2013] ATOCR 93 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/18 - Income tax: National Australia Bank Ltd - issue of convertible preference shares [2013] ATOCR 18 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2012/111 - Income tax: Bank of Queensland - issue of convertible preference shares [2012] ATOCR CR2012/111 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares [2012] ATOCR 25 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/32 - Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS) [2012] ATOCR 32 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/96 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares (CPS) [2012] ATOCR 96 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/98 - Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS) [2012] ATOCR 98 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/111 - Income tax: Bank of Queensland - issue of convertible preference shares [2012] ATOCR 111 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/112 - Income tax: issue of CPS2 by Suncorp Group Ltd [2012] ATOCR 112 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares [2012] ATOCR CR2012/25 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/32 - Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS) [2012] ATOCR CR2012/32 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/96 - Income tax: Bendigo and Adelaide Bank Ltd - allotment of convertible preference shares (CPS) [2012] ATOCR CR2012/96 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/98 - Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS) [2012] ATOCR CR2012/98 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/112 - Income tax: issue of CPS2 by Suncorp Group Ltd [2012] ATOCR CR2012/112 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available [2012] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available [2012] ATOTR TR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2011/84 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares (CPS3) [2011] ATOCR 84 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/84 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares (CPS3) [2011] ATOCR CR2011/84 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2009/70 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares (CPS 2) [2009] ATOCR 70 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/70 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares (CPS 2) [2009] ATOCR CR2009/70 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/19 - Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II [2009] ATOCR 19 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/19 - Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II [2009] ATOCR CR2009/19 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2008/26 - Income tax: capital gains: Converting Preference Shares: St George Bank Ltd [2008] ATOCR 26 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/79 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares [2008] ATOCR CR2008/79 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/26 - Income tax: capital gains: Converting Preference Shares: St George Bank Ltd [2008] ATOCR CR2008/26 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/79 - Income tax: Australia and New Zealand Banking Group Ltd - allotment of convertible preference shares [2008] ATOCR 79 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/56 - Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities [2008] ATOCR 56 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR TR2008/5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/30 - Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities [2008] ATOCR 30 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/30 - Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities [2008] ATOCR CR2008/30 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/56 - Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities [2008] ATOCR CR2008/56 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2007/3 - Income tax: capital gains: mandatorily converting preference shares: StGeorge Bank Ltd [2007] ATOCR CR2007/3 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/114 - Income tax: scrip for scrip: acquisition of Coles Group Ltd by Wesfarmers Ltd [2007] ATOCR CR2007/114 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/114 - Income tax: scrip for scrip: acquisition of Coles Group Ltd by Wesfarmers Ltd [2007] ATOCR 114 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/3 - Income tax: capital gains: mandatorily converting preference shares: StGeorge Bank Ltd [2007] ATOCR 3 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR TR2005/13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Gimson v Victorian Workcover Authority [1995] VicRp 14; [1995] 1 VR 209 Australia - Victoria 13 Apr 1994 AustLII flag 32
R v Melbourne Justices, Ex parte Warburton Franki (No 2) [1958] VicRp 40; [1958] VR 254; [1958] ALR 599 Australia - Victoria 17 Feb 1958 AustLII flag
Thompson v Easterbrook [1951] HCA 32; (1951) 83 CLR 467; [1951] ALR 535 High Court of Australia Australia - Commonwealth 14 Jun 1951 AustLII flag 24
To Soo Hing v Patty [1950] HCA 24; (1950) 81 CLR 132 High Court of Australia Australia - Commonwealth 23 Jun 1950 AustLII flag 4
Dalby v Gazzard [1949] HCA 36; 78 CLR 375; [1949] ALR 773 High Court of Australia Australia - Commonwealth 18 Aug 1949 AustLII flag 2
O'Mara v Harris 77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48 Australia - Commonwealth 8 Sep 1948 AustLII flag 59

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Defaulting Director/Guarantors - Recovering Money from Co Officers for Creditors" (1985-1986) 10 Adelaide Law Review 492 Corkery, J F Australia circa 1986 AustLII flag
"The Taxation of Interest-Free Intra-Family Loans" [1978] VUWLawRw 18 Carroll, P J New Zealand circa 1978 NZLII flag
"Aspects of the Preference Share as a Tool of Estate Planning" [1978] VUWLawRw 19 Willis, J M D New Zealand circa 1978 NZLII flag

Legislation Cited

Legislation Name Provision
Judiciary Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
O'Mara v Harris [1948] HCA 18; (1948) 77 CLR 490 High Court of Australia Australia - Commonwealth circa 1948 AustLII flag 1

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