Robertson v FCT 28

[1937] HCA 32; (1937) 57 CLR 147; [1937] ALR 410; (1937) 1 AITR 152; 4 ATD 355

High Court of Australia

Australia - Commonwealth

26th July, 1937

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
AB and CD	[2024] WASAT 6	State Administrative Tribunal of Western Australia	Australia - Western Australia	14 Feb 2024	AustLII	4
Laufer v Gear	[2021] WASCA 2	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	12 Jan 2021	AustLII	4
NTJ v NTJ (Human Rights)	[2020] VCAT 547	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 May 2020	AustLII	8
Hailey & Carola	[2019] FamCA 784	Family Court of Australia	Australia	24 Oct 2019	AustLII
Taylor v Commissioner of Police	[2017] QDC 23	District Court of Queensland	Australia - Queensland	15 Feb 2017	AustLII	2
Michael Wilson & Partners v Slater	[2014] FCCA 2871	Federal Circuit Court of Australia	Australia	19 Dec 2014	AustLII	5
Re Dempsey and FCT	[2014] AATA 335; [2014] ATC 10-363; (2014) 98 ATR 698	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII	19
Swannell and Building Services Board	[2014] WASAT 53	State Administrative Tribunal of Western Australia	Australia - Western Australia	7 May 2014	AustLII
Knell v Travel Compensation Fund	[2011] SADC 183	District Court of South Australia	Australia - South Australia	5 Dec 2011	AustLII
Development Assessment Commission v Lawry	[2011] SASC 14; (2011) 109 SASR 105	Supreme Court of South Australia	Australia - South Australia	16 Feb 2011	AustLII	2
Taxpayer and Commissioner of Taxation	[2006] AATA 598; (2006) 91 ALD 242; 63 ATR 1019	Administrative Appeals Tribunal	Australia	5 Jul 2006	AustLII	4
R v Jackson	[2005] SASC 472; (2005) 93 SASR 373	Supreme Court of South Australia	Australia - South Australia	13 Dec 2005	AustLII	6
Mathai v Kwee	[2005] FCA 932	Federal Court of Australia	Australia - Commonwealth	19 Jul 2005	AustLII	23
Shand and Commissioner of Taxation	[2003] AATA 279; 52 ATR 1088	Administrative Appeals Tribunal	Australia	26 Mar 2003	AustLII	2
Kintella Pty Ltd v Scotte	[1999] ACTSC 100	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	7 Oct 1999	AustLII	5
QT97/88; QT97/301 and Commissioner of Taxation	[1998] AATA 17; 37 ATR 1263	Administrative Appeals Tribunal	Australia	22 Jan 1998	AustLII
Raymond Marshall Woodhead (Applicant Husband) and Leslie Joanne Woodhead (Respondent Wife)	[1997] FamCA 42	Family Court of Australia	Australia	22 Sep 1997	AustLII
Re Kenneth Dudley Taylor v Natwest Australia Bank Ltd	[1992] FCA 505	Federal Court of Australia	Australia - Commonwealth	16 Oct 1992	AustLII	1
Re Taylor; Ex parte Natwest Australia Bank Ltd	[1992] FCA 296; (1992) 37 FCR 194	Federal Court of Australia	Australia - Commonwealth	24 Jun 1992	AustLII	77
Hoover (Australia) Pty Ltd v Email Ltd	[1991] FCA 646; (1991) 104 ALR 369; [1991] ATPR (Digest) 53; (1991) 13 ATPR 41-149	Federal Court of Australia	Australia - Commonwealth	19 Dec 1991	AustLII	19
Minister for Immigration and Ethnic Affairs v Pochi	[1980] FCA 85; (1980) 44 FLR 41; (1980) 31 ALR 666; 1A IPR 708; (1980) 4 ALD 139	Federal Court of Australia	Australia - Commonwealth	31 Jul 1980	AustLII	540
Emanuel v FCT	[1968] HCA 57; 118 CLR 292; [1969] ALR 206; 42 ALJR 220; 15 ATD 113	High Court of Australia	Australia - Commonwealth	10 Sep 1968	AustLII
Mobil Oil Australia Pty Ltd v FCT	[1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133	High Court of Australia	Australia - Commonwealth	15 Oct 1963	AustLII	507
FCT v French	[1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76	High Court of Australia	Australia - Commonwealth	18 Nov 1957	AustLII	42
FCT v Sagar	[1946] HCA 6; (1946) 71 CLR 421	High Court of Australia	Australia - Commonwealth	9 Apr 1946	AustLII	28
Gregory v Commissioner v Taxation	[1937] ArgusLawRp 89; (1937) 43 ALR 620	Argus Law Reports	Australia	7 Oct 1937	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †	Citation Index
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes"	(1998) 10 Bond Law Review 118	Clark, Braedon	Australia	circa 1998	AustLII
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'"	(1997) 9 Bond Law Review 35	Wills, Michelle	Australia	circa 1997	AustLII	1

Legislation Cited

Legislation Name	Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Lysaght v IRC	[1928] UKHL TC_13_511; [1927] 2 KB 55	House of Lords	United Kingdom	9 Mar 1928	BAILII	3
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII	415
Foulsham v Pickles	[1925] UKHL TC_9_261; [1925] AC 458; 9 Tax Cas 261	House of Lords	United Kingdom	19 Feb 1925	BAILII	13
Berry v Farrow	[1913] UKLawRpKQB 209; (1914) 1 KB 632		United Kingdom	4 Dec 1913	CommonLII	4
Pickles v Foster (Surveyor of Taxes)	[1912] UKLawRpKQB 164; (1913) 1 KB 174; 6 Tax Cas 131		United Kingdom	6 Dec 1912	CommonLII	2
Colquhoun v Brooks	[1889] UKLawRpAC 43; [1888] UKLawRpKQB 81; (1889) 14 AC 493; (1888) 21 QBD 52	Queen's Bench	United Kingdom	30 Apr 1888	CommonLII	118
Bennet v Marshall	(1937) 3 All ER 208		United Kingdom	circa 1937	LexisNexis	1
Barson v Airey	(1925) 10 Tax Cas 609; 42 TLR 145		United Kingdom	circa 1925	LexisNexis	1
McKenna v Eaton-Turner	[1936] 1 KB 1; [1937] AC 162; 20 Tax Cas 566		United Kingdom	24 Jun 1936	LexisNexis / Westlaw	3
McKenna v Eaton-Turner1(1936)	1 KB 1		United Kingdom	circa 1936	LexisNexis / Westlaw	45
Kneen v Martin	[1935] 1 KB 499; 19 Tax Cas 33		United Kingdom	circa 1935	LexisNexis / Westlaw	2
Inland Revenue Commissioners v Lysaght	[1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385		United Kingdom	circa 1928	LexisNexis / Westlaw	376
(1922) 2 AC 1; 8 Tax Cas 231	(1922) 2 AC 1; 8 Tax Cas 231		United Kingdom	circa 1922	LexisNexis / Westlaw	19
Colquhoun v Brooks4(1889)	14 AC 493		United Kingdom	circa 1889	LexisNexis / Westlaw	26
1 KB 174; 6 Tax Cas 131	1 KB 174; 6 Tax Cas 131		United Kingdom	circa 1928	LexisNexis / Westlaw	5
2 KB 55	2 KB 55		United Kingdom	circa 1928	LexisNexis / Westlaw	2
(1934) 18 Tax Cas 148	(1934) 18 Tax Cas 148		United Kingdom	circa 1934		1
Watson v Rowles	95 LJKB 959	King's Bench	United Kingdom	circa 1928		1
Watson v Rowles	(1926) 11 Tax Cas 171		United Kingdom	circa 1926		2
Proctor v Ryall	(1928) 14 Tax Cas 204		United Kingdom	circa 1928		1
Cooper v Cadwalader	(1904) 5 Tax Cas 101		United Kingdom	circa 1904		25

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