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Federal Commissioner of Taxation v Munro British Imperial Oil Company Ltd v Federal Commissioner of Taxation

Cited authorities 32 Cited in 143 Precedent Map Related
Vincent
JurisdictionAustralia Federal only
Neutral Citation[1926] HCA 58,1926-0825 HCA A,1925-0409 HCA B
Date1925
CourtHigh Court
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119 cases
1 firm's commentaries
  • Update On Negative Gearing Trusts
    • Australia
    • Mondaq Australia
    • 22 January 2009
    ...ramifications for all parties who lend money to related entities. The ATO relied primarily on an old case authority (FCT v Munro (1926) 38 CLR 153) to support its The facts in Munro were substantially different to those which apply to the NGT structure. It involved a situation where a fathe......
11 books & journal articles
  • Mandatory sentencing for people smuggling: issues of law and policy.
    • Australia
    • Melbourne University Law Review Vol. 36 No. 2, August 2012
    • 1 August 2012
    ...also Colin Howard, Australian Federal Constitutional Law (Lawbook, 3rd ed, 1985) 281. (259) Federal Commissioner of Taxation v Munro (1926) 38 CLR 153, 178-9 (Isaacs J). (260) Leeth v Commonwealth (1992) 174 CLR 455, 470 (Mason CJ, Dawson and McHugh JJ), in the context of finding that a non......
  • Arbitrate this! Enforcing foreign arbitral awards and chapter III of the Constitution.
    • Australia
    • Melbourne University Law Review Vol. 34 No. 2, August 2010
    • 1 August 2010
    ...(97) The British Imperial Oil Co Ltd v Federal Commissioner of Taxation (1925) 35 CLR 422; Federal Commissioner of Taxation v Munro (1926) 38 CLR 153; The Shell Co of Australia LM v Federal Commissioner of Taxation (1930) 44 CLR (98) See Leslie Zines, The High Court and the Constitution (Fe......
  • The Nature of Merits Review: A Bold Vision Realised in the Administrative Appeals Tribunal
    • United Kingdom
    • Federal Law Review No. 41-2, June 2013
    • 1 June 2013
    ...ce into account: see Freeman at 245; text below accompanying notes 99-110, 137–138. 62 The Federal Commissioner of Taxation v Munro (1926) 38 CLR 153, 203. 63 Ibid 203. 64 Ibid 201. 65 Ibid 212. Rich and Duffy JJ did not address the issue, while Knox CJ was in dissent on the issue. 66 (1930......
  • Constitutional Limits on Bills of Rights Introduced by a State or Territory
    • United Kingdom
    • Federal Law Review No. 35-3, September 2007
    • 1 September 2007
    ...Australia v J W Alexander Ltd (1918) 25 CLR 434, 451–3 (Barton J), 463 (Isaacs and Rich JJ); Federal Commissioner of Taxation v Munro (1926) 38 CLR 153, 176 (Isaacs J); Rola Co (Australia) Pty Ltd v Commonwealth (1944) 69 CLR 185, 198–9 (Latham CJ, McTiernan J agreeing); Huddart Parker & Co......
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