FCT v Lutovi Investments Pty Ltd 4

[1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689

Federal Court of Australia

Australia - Commonwealth

7th July, 1978

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Re Saab-Scania Australia Pty Ltd and Saab-Scania Imports Pty Ltd and Collector of Customs	[1990] AATA 24	Administrative Appeals Tribunal	Australia	12 Feb 1990	AustLII
Trade Practices Commission v Nicholas Enterprises Pty Ltd (No 2)	[1979] FCA 51; 26 ALR 609; (1979) 40 FLR 83; (1979) 2 ATPR 40-126	Federal Court of Australia	Australia - Commonwealth	7 Sep 1979	AustLII	65
FCT v Cooper Brookes (Wollongong) Pty Ltd	[1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128	Federal Court of Australia	Australia - Commonwealth	15 Aug 1979	AustLII	18
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII	81

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s44, s260
Companies Act, 1971 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
FCT v Students World (Aust) Pty Ltd	[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298	High Court of Australia	Australia - Commonwealth	22 Feb 1978	AustLII	30
K Porter & Co Pty Ltd v FCT	(1977) 19 ALR 510; 8 ATR 88; (1977) 52 ALJR 41		Australia	circa 1977	LexisNexis AU	6
Lutovi Investments Pty Ltd v Commissioner of Taxation (Cth)	(1977) 14 ALR 386; 7 ATR 336		Australia	circa 1977	LexisNexis AU	2
Curran v FCT	[1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII	46
FCT v K Porter & Co Pty Ltd	(1974) 2 ALR 530; (1974) 22 FLR 344; 4 ATR 298; [1974] 1 NSWLR 536		Australia - New South Wales	circa 1974	LexisNexis AU	12
Tesco Supermarkets Ltd v Nattrass	[1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166	House of Lords	United Kingdom	31 Mar 1971	BAILII	601
Peate v FCT	[1966] UKPCHCA 1; (1966) 116 CLR 38	Privy Council	Australia	17 May 1966	AustLII	17
Schweppes Ltd v Registrar of Restrictive Trading Agreements	1965 1 WLR 157		United Kingdom	circa 1965	LexisNexis / Westlaw	3
Re Association of Crane Makers' Agreement	(1965) 1 WLR 917		United Kingdom	circa 1965	LexisNexis / Westlaw	2
Peate v FCT	(1964) 111 CLR 443		Australia - Commonwealth	circa 1964	Legal Online / Westlaw	73
British Basic Slag Ltd v Registrar of Restrictive Trading Agreements	[1963] 2 All ER 807; [1963] 1 WLR 727		United Kingdom	circa 1963	LexisNexis	73
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII	55
Crossland v Hawkins	[1961] Ch 537	Court of Chancery	United Kingdom	circa 1961	LexisNexis / Westlaw	6
Re Steed's Will Trusts Lord Evershed MR	[1960] Ch 407	Court of Chancery	United Kingdom	circa 1960	LexisNexis / Westlaw	30
Williams v Hursey	[1959] HCA 51; (1959) 103 CLR 30; [1959] ALR 1383; (1959) 33 ALJR 269	High Court of Australia	Australia - Commonwealth	16 Sep 1959	AustLII	314
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII	185
FCT v Newton	(1957) 96 CLR 578		Australia - Commonwealth	circa 1957	Legal Online / Westlaw	11
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	180
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII	75
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII	178
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII	756
O ’ Brien v Dawson	[1942] HCA 8; (1942) 66 CLR 18	High Court of Australia	Australia - Commonwealth	7 May 1942	AustLII	139
O'Brien v Dawson	[1941] NSWStRp 39; (1941) 41 SR (NSW) 295; 58 WN (NSW) 206	Supreme Court of New South Wales	Australia - New South Wales	29 Sep 1941	AustLII	31
G Scammell & Nephew Ltd v Hurley	[1929] 1 KB 419		United Kingdom	circa 1929	LexisNexis / Westlaw	28
George Greenwood Tetley and Henry William Ripley v William Taylor	[1853] EngR 8; 118 ER 530; (1853) 1 E & B 521	Queen's Bench	United Kingdom	circa 1853	CommonLII	1

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