Federal Commissioner of Taxation v Hunter Douglas Ltd

JurisdictionAustralia Federal only
Neutral Citation1983-0923 FCA A
Year1983
Date1983
CourtFederal Court

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5 cases
  • BFC v Comptroller of Income Tax
    • Singapore
    • High Court (Singapore)
    • 9 September 2013
    ...of Taxation v Energy Resources of Australia Ltd (1996) 185 CLR 66 (refd) Federal Commissioner of Taxation v Hunter Douglas Ltd (1983) 50 ALR 97 (folld) Federal Commissioner of Taxation v James Flood Pty Ltd (1953) 88 CLR 492 (refd) JD Ltd v Comptroller of Income Tax [2006] 1 SLR (R) 484; [2......
  • BFC v Comptroller of Income Tax
    • Singapore
    • Court of Appeal (Singapore)
    • 25 July 2014
    ...Comptroller of Income Tax v IA [2006] 4 SLR (R) 161; [2006] 4 SLR 161 (refd) Federal Commissioner of Taxation v Hunter Douglas Ltd (1983) 50 ALR 97 (refd) MNO v The Comptroller of Income Tax [1961] MLJ 223 (refd) PP v Ng Guan Hup [2009] 4 SLR (R) 314; [2009] 4 SLR 314 (refd) Regent Oil Co L......
  • BFC v Comptroller of Income Tax
    • Singapore
    • High Court (Singapore)
    • 9 September 2013
    ...bond proceeds were put are not conclusive of the purpose of the bond issues: see Federal Commissioner of Taxation v Hunter Douglas Ltd (1983) 50 ALR 97 (“Hunter Douglas”). Put simply, the true focus of the Court’s enquiry remains the purpose of the borrowing as opposed to the use of the bor......
  • Barlow Industries Pty Ltd v Chief Collector of Taxes [1987] PNGLR 384
    • Papua New Guinea
    • National Court
    • 18 December 1987
    ...86 DTC 1344, Radio Pictures Ltd v Inland Revenue Commissioners (1938) 22 TC 106, Taxation, Commissioner of (Cth) v Hunter Douglas Ltd (1983) 50 ALR 97; 14 ATR 629; 83 ATC 4562, Thiess Toyota Pty Ltd v Commissioner of Taxation (Cth) [1978] 1 NSWLR 723; 23 ALR 89; 9 ATR 11; 78 ATC 4463 and Th......
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