Henry Jones (Ixl) Ltd v Federal Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation1991-0816 FCA B
Date1991
CourtFederal Court
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10 cases
  • Rotherwood Pty Ltd v Federal Commissioner of Taxation
    • Australia
    • Federal Court
    • Invalid date
  • Commissioners of Inland Revenue v John Lewis Properties Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 20 December 2002
    ...High Court of Australia (Mason ACJ, Wilson, Brennan, Deane and Dawson JJ), and Henry Jones (IXL) Ltd v Federal Commissioner of Taxation (1991) 102 ALR 1, a decision of the Federal Court of Australia on appeal from Sweeney J. In the former case, the issue was whether the sale of future inter......
  • Commissioner for Inland Revenue v Cactus Investments (Pty) Ltd
    • South Africa
    • Invalid date
    ...Eyre v Higgins 1949 (4) SA 803 (C): dictum at 804 applied C Federal Commissioner of Taxes v Australian Guarantee Corporation Ltd 15 ATR 982 (FCA): referred Federal Commissioner of Taxes v Gwynvill Properties (Pty) Ltd (1986) 17 ATR 844 (FCA): referred to Federal Commissioner of Taxes v Ilbe......
  • Commissioner for Inland Revenue v Cactus Investments (Pty) Ltd
    • South Africa
    • Transvaal Provincial Division
    • 5 July 1996
    ...that the profit is received immediately and not over the period of the loan.' And in Henry Jones Ltd v Federal Commissioner of Taxes (1992) 22 ATR 328 in the Federal Court of Australia B (General Division) Hill J 'Notwithstanding some doubt, I think Myer must be taken as establishing that, ......
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