Sonenco (No 87) Pty Ltd v Federal Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation1992-1120 FCA E
Date1992
CourtFederal Court
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2 cases
  • Associated Alloys Pty Ltd v Acn 001 452 106 Pty Ltd (The Associated Alloys Case)
    • Australia
    • High Court
    • 11 May 2000
    ...Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 454–458, 467–469; Sonenco (No 87) Pty Ltd v Commissioner of Taxation (1992) 38 FCR 555 at 591–592. 39Lloyds & Scottish Finance Ltd v Cyril Lord Carpets Sales Ltd decided by the House of Lords in 1979 but reported [1992] BCLC 609......
  • Raftland Pty Ltd v Commissioner of Taxation
    • Australia
    • Full Federal Court (Australia)
    • 31 January 2007
    ...601; (1984) 15 ATR 680 at 685.5; aff’d (1984) 55 ALR 291 at 297; (1984) 15 ATR 1059 at 1065.3 – 1065.6; Sonenco (No 87) Pty Ltd v FCT (1992) 38 FCR 555 at [81] – [84]); which supports a presumption that the transactions were intended to be legally effective: See Martin v Martin (1959) 110 C......

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