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Mutual Acceptance Co Ltd v FCT   flag  124

[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506
High Court of Australia
Australia - Commonwealth
4th December, 1944

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kheder v Building Commission NSW [2024] NSWCATOD 88 New South Wales Civil and Administrative Tribunal - Occupational Division Australia - New South Wales 28 Jun 2024 AustLII flag
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Australian Manufacturing Workers' Union v Townsville City Council [2021] QIRC 63 Queensland Industrial Relations Commission Australia - Queensland 24 Feb 2021 AustLII flag
Shop, Distributive and Allied Employees Association v [2021] FWC 617 Fair Work Commission Australia 22 Feb 2021 AustLII flag 3
Superannuation Commission v Frame [2020] TASFC 5 Supreme Court of Tasmania Australia - Tasmania 23 Jun 2020 AustLII flag 2
Rus and Comcare (Compensation) [2019] AATA 4089 Administrative Appeals Tribunal Australia 2 Oct 2019 AustLII flag
BGC (Australia) Pty Ltd v MacHali [2019] WASCA 121 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Aug 2019 AustLII flag 1
Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657; (2019) 109 ATR 879 Supreme Court of New South Wales Australia - New South Wales 7 Jun 2019 AustLII flag 25
Rixton v Wantirna Village Services Association Inc [2019] FCCA 312 Federal Circuit Court of Australia Australia 18 Feb 2019 AustLII flag
Creagh v MPR Pty Ltd [2018] VSC 763 Supreme Court of Victoria Australia - Victoria 14 Dec 2018 AustLII flag
Commissioner of State Revenue v The Optical Superstore Pty Ltd [2018] VSC 524 Supreme Court of Victoria Australia - Victoria 21 Sep 2018 AustLII flag 4
HRC Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 820; (2018) 108 ATR 84 Supreme Court of New South Wales Australia - New South Wales 5 Jun 2018 AustLII flag 22
Sam Technology Engineers Pty Ltd v Bernadou [2018] FWCFB 1767; (2018) 275 IR 419 Fair Work Commission Australia 27 Mar 2018 AustLII flag 24
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR TR2018/7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Brisbane Bears – Fitzroy Football Club Ltd v Commissioner of State Revenue [2017] QCA 223; 106 ATR 415 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Oct 2017 AustLII flag 1
Atkins Freight Services Pty Ltd v Fair Work Ombudsman [2017] FCA 1134 Federal Court of Australia Australia - Commonwealth 22 Sep 2017 AustLII flag 13
Blank v Commissioner of Taxation [2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12 High Court of Australia Australia - Commonwealth 9 Nov 2016 AustLII flag 12
FSS Trustee Corporation v Eastaugh [2016] VSC 636 Supreme Court of Victoria Australia - Victoria 4 Nov 2016 AustLII flag 2
Nicholson v Victorian WorkCover Authority [2016] VSCA 146 Supreme Court of Victoria - Court of Appeal Australia - Victoria 24 Jun 2016 AustLII flag 8
Australian Chamber of Commerce and Industry v Australian Council of Trade Unions [2015] FCAFC 131; (2015) 234 FCR 70; (2015) 253 IR 227 Federal Court of Australia Australia - Commonwealth 14 Sep 2015 AustLII flag 3
Andjelko Budimlich v J-Corporation Pty Ltd [2014] WAIRComm 303 Western Australian Industrial Relations Commission Australia - Western Australia 14 Apr 2014 AustLII flag
Australian Nursing and Midwifery Federation v Eastern Health [2013] FCAFC 137 Federal Court of Australia Australia - Commonwealth 22 Nov 2013 AustLII flag 12
Joyce Capewell v Department of Corrective Services [2013] WAIRComm 390 Western Australian Industrial Relations Commission Australia - Western Australia 3 Jul 2013 AustLII flag
Chun v Comcare [2013] FCA 11; (2013) 209 FCR 399; (2013) 133 ALD 311 Federal Court of Australia Australia - Commonwealth 18 Jan 2013 AustLII flag 4
Penrowse Pty Ltd and FCT [2013] AATA 10 Administrative Appeals Tribunal Australia 11 Jan 2013 AustLII flag 1
Visscher v Teekay Shipping (Australia) Pty Ltd (No 4) [2012] FCA 1247; (2012) 297 ALR 674 Federal Court of Australia Australia - Commonwealth 9 Nov 2012 AustLII flag 8
WorkCover Queensland v Q-COMP & Allied Express Transport Pty Ltd [2010] QMC 8 Magistrates Court of Queensland Australia - Queensland 7 Jul 2010 AustLII flag
Williams and Secretary, Department of Education, Employment and Workplace Relations [2010] AATA 354 Administrative Appeals Tribunal Australia 13 May 2010 AustLII flag 3
TR 2010/6 - Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement [2010] ATOTR TR2010/6 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/6 - Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement [2010] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2009] ATOSGR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2009] ATOSGR SGR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SGR 2008/D2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2008] ATODSGR SGR2008/D2 Australian Taxation Office Australia - Commonwealth 5 Nov 2008 AustLII flag
Saitz v Northern Territory of Australia [2008] NTMC 14 Northern Territory Magistrate's Court Australia - Northern Territory 25 Feb 2008 AustLII flag
Re Taxpayer and FCT [2008] AATA 64; 69 ATR 329; [2008] ATC 1-000 Administrative Appeals Tribunal Australia 24 Jan 2008 AustLII flag 2
Secretary, Department of Employment and Workplace Relations v Richards [2007] FCA 1710; (2007) 98 ALD 310 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 12
D07-08\039 [2007] SCTA 104 Superannuation Complaints Tribunal of Australia Decisions Australia 19 Sep 2007 AustLII flag
HWE Contracting Pty Ltd v Young; Newmont v Kastelein [2007] NTSCFC 42 Supreme Court of the Northern Territory - Full Court Australia - Northern Territory 27 Aug 2007 AustLII flag
HWE Contracting Pty Ltd v Young [2007] NTSC 42; (2007) 153 NTR 77; (2007) 20 NTLR 83 Supreme Court of the Northern Territory Australia - Northern Territory 27 Aug 2007 AustLII flag 10
Young v Henry Walker Eltin Contracting Pty Ltd (In Administration) [2006] NTMC 63 Northern Territory Magistrate's Court Australia - Northern Territory 3 Aug 2006 AustLII flag 1
L v D & C Snare Pty Ltd [2005] TASWRCT 29 Workers Rehabilitation and Compensation Tribunal of Tasmania Australia - Tasmania 19 Aug 2005 AustLII flag
L v Brian & Ryan Tuckett (T/A Newlands Farming) [2005] TASWRCT 25 Workers Rehabilitation and Compensation Tribunal of Tasmania Australia - Tasmania 12 Jul 2005 AustLII flag 1
Baldwin and Commissioner of Taxation [2005] AATA 44; 58 ATR 1245 Administrative Appeals Tribunal Australia 19 Jan 2005 AustLII flag 1
Australian Nursing Federation, Industrial Union of Workers Perth v The Minister for Health and South West Area Health Service [2004] WAIRComm 12373 Western Australian Industrial Relations Commission Australia - Western Australia 12 Aug 2004 AustLII flag 1
Solution 6 Holdings Ltd v Industrial Relations Commission of New South Wales [2004] NSWCA 200; (2004) 208 ALR 328; (2004) 60 NSWLR 558; (2004) 137 IR 123 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Jul 2004 AustLII flag 142
Victims Compensation Fund Corporation v GM [2004] NSWCA 185; 60 NSWLR 310; 148 A Crim R 301 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Jun 2004 AustLII flag 13
Stewart Michael Shields v WMC Resources Ltd [2004] WAIRComm 11318 Western Australian Industrial Relations Commission Australia - Western Australia 27 Apr 2004 AustLII flag
Sanbeal Pty Ltd v Belven Enterprises Pty Ltd [2004] WADC 54 District Court of Western Australia Australia - Western Australia 1 Apr 2004 AustLII flag
Hastings Deering (Australia) Ltd v Smith [2004] NTSC 2; (2004) 179 FLR 215; (2004) 14 NTLR 155 Supreme Court of the Northern Territory Australia - Northern Territory 22 Jan 2004 AustLII flag 6
Murwangi Community Aboriginal Corporation v Carroll [2002] NTCA 9; (2002) 171 FLR 116; (2002) 12 NTLR 121 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 16 Oct 2002 AustLII flag 21
Giddins v Turner Valuers Pty Ltd [2002] QIRComm 50; 169 QGIG 295 Queensland Industrial Relations Commission Australia - Queensland 25 Mar 2002 AustLII flag
TR 2002/21 - Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders [2002] ATOTR 21 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/21 - Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders [2002] ATOTR TR2002/21 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Falcote Pty Ltd (t/as Grove Body Works) v Commissioner of Taxation (Cth) [2001] AATA 924; 48 ATR 1154 Administrative Appeals Tribunal Australia 8 Nov 2001 AustLII flag
Murwangi Community Aboriginal Corporation v Carroll [2001] NTSC 85; 166 FLR 247 Supreme Court of the Northern Territory Australia - Northern Territory 5 Oct 2001 AustLII flag 5
O ’ Connor v The Electroboard Administration Pty Ltd [2001] QIC 53; (2001) 168 QGIG 90 Queensland Industrial Court Australia - Queensland 20 Sep 2001 AustLII flag 23
Australian Liquor, Hospitality & Miscellaneous Workers Union v Rural Ambulance Victoria [2000] FCA 1001 Federal Court of Australia Australia - Commonwealth 16 Jun 2000 AustLII flag
Patrick John Glynn - and - Chief Executive Officer, Office of Energy [2000] WAIRComm 11 Western Australian Industrial Relations Commission Australia - Western Australia 27 Jan 2000 AustLII flag
Palumpa Station Pty Ltd v Fox [1999] NTSC 144; (1999) 132 NTR 1; (1999) 154 FLR 282 Supreme Court of the Northern Territory Australia - Northern Territory 20 Dec 1999 AustLII flag 11
Taxpayer and Commissioner of Taxation [1999] AATA 1026; 43 ATR 1282 Administrative Appeals Tribunal Australia 9 Dec 1999 AustLII flag 1
Fox and Commissioner for Superannuation [1999] AATA 924; 58 ALD 713 Administrative Appeals Tribunal Australia 8 Dec 1999 AustLII flag
Parker v Hill [1999] WADC 59 District Court of Western Australia Australia - Western Australia 20 Sep 1999 AustLII flag
Colour Craft Painting Service v Nightingale [1999] WASCA 167 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 10 Sep 1999 AustLII flag 2
Dunne and Commissioner of Taxation [1999] AATA 404; 42 ATR 1084 Administrative Appeals Tribunal Australia 10 Jun 1999 AustLII flag
Re Corrections Health Services Nurses ’ Award [1999] NSWIRComm 123; (1999) 90 IR 235 New South Wales Industrial Relations Commission Australia - New South Wales 30 Mar 1999 AustLII flag 33
Radair Pty Ltd v Commissioner of Pay-Roll Tax [1998] QSC 232 Supreme Court of Queensland Australia - Queensland 30 Oct 1998 AustLII flag
Ors v John Keith Bedford [1998] WASC 124 Supreme Court of Western Australia Australia - Western Australia 28 Apr 1998 AustLII flag
Western Australian Branch v Leighton Contractors Pty Ltd [1998] WAIRComm 86 Western Australian Industrial Relations Commission Australia - Western Australia 23 Apr 1998 AustLII flag
Commissioner of Taxation v Prestige Motors Pty Ltd [1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568 Federal Court of Australia Australia - Commonwealth 18 Mar 1998 AustLII flag 19
Hartman-Smith v Invenio Pty Ltd - 133/98 M Print P8682 [1998] AIRC 129 Australian Industrial Relations Commission Australia 6 Feb 1998 AustLII flag
Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union of Workers, Western Australian Branch v Leighton Contractors Pty Ltd [1997] WAIRComm 294 Western Australian Industrial Relations Commission Australia - Western Australia 22 Dec 1997 AustLII flag
Australian Liquor, Hospitality and Miscellaneous Workers' Union, Miscellaneous Workers' Division, Western Australian Branch v Australian Federation of Totally and Permanently Incapacitated Ex-Service Men and Women Ltd, Western Australian Branch Incorporated [1997] WAIRComm 139 Western Australian Industrial Relations Commission Australia - Western Australia 9 Jul 1997 AustLII flag
Secretary, Department of Social Security v Nigel Davies [1997] FCA 1024 Federal Court of Australia Australia - Commonwealth 25 Jun 1997 AustLII flag 2
VT96/195-196 and Commissioner of Taxation [1997] AATA 754; 35 ATR 1266 Administrative Appeals Tribunal Australia 1 May 1997 AustLII flag
Dewhirst and Secretary, Department of Social Security [1997] AATA 694 Administrative Appeals Tribunal Australia 21 Mar 1997 AustLII flag
Edith Fisher v The Totalisator Agency Board [1997] WAIRComm 17 Western Australian Industrial Relations Commission Australia - Western Australia 30 Jan 1997 AustLII flag
Peter Ian Hills v Retirement Benefits Fund Board; Her Majesty'S Attorney-General of Tasmania, Intervener [1996] TASSC 128 Supreme Court of Tasmania Australia - Tasmania 1 Nov 1996 AustLII flag 1
1410/96 Print N5968 [1996] AIRC 1916 Australian Industrial Relations Commission Australia 25 Oct 1996 AustLII flag
Gurran v Tarbook Pty Ltd [1996] IRCA 453 Industrial Relations Court of Australia Australia 13 Sep 1996 AustLII flag 1
568/96 Print N1729 [1996] AIRC 712 Australian Industrial Relations Commission Australia 17 May 1996 AustLII flag
Industrial Relations Commission Decision 568/1996 [1996] AIRC 687 Australian Industrial Relations Commission Australia 17 May 1996 AustLII flag
Alliance Strata Management Pty Ltd v Frank Caputo [1996] NSWIRComm 26 New South Wales Industrial Relations Commission Australia - New South Wales 27 Feb 1996 AustLII flag
James Andrew John Nixon v Ord Minnett Ltd Acn 002 733 048 [1996] IRCA 35 Industrial Relations Court of Australia Australia 6 Feb 1996 AustLII flag
IAN JAMES TRANTER COUNCIL OF THE SHIRE OF WENTWORTH JUDGE: Marshall J PLACE: Melbourne DATE: 2 November 1995 CORRIGENDUM Please insert the following paragraph at the beginning of page 9 immediately under the heading "REMEDY":- "There [1995] IRCA 610 Industrial Relations Court of Australia Australia 2 Nov 1995 AustLII flag
Wolfer v Computer Associates Pty Ltd [1995] IRCA 185 Industrial Relations Court of Australia Australia 12 Apr 1995 AustLII flag 1
Brown v Listaglen Pty Ltd [1994] IRCA 158 Industrial Relations Court of Australia Australia 21 Dec 1994 AustLII flag 1
Newcastle Club Ltd v Commissioner of Taxation [1994] FCA 1334 Federal Court of Australia Australia - Commonwealth 15 Sep 1994 AustLII flag
Accident Rehabilitation & Compensation Insurance Corporation v Lewis HC Auckland HC149/93 [1994] NZHC 1202; (1994) 16 NZTC 11,234 High Court of New Zealand New Zealand 13 Apr 1994 NZLII flag 3
Garlan Henry Bryan, Peter Frederick Dixon, Stephen Peter Estcourt, Andrew Peter Hemming, Michael Rodney Hill, Ian Roger Matterson, Sam Frederick Mollard, John Paul Morris, Arnold George Shott, Zygmunt Szramka, Peter Henric Wilson and Philip John Arnett Wri [1994] TASSC 34 Supreme Court of Tasmania Australia - Tasmania 30 Mar 1994 AustLII flag
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
TW Morris & Son Pty Ltd v Accident Compensation Commission [1994] VicRp 6; [1994] 1 VR 98; (1993) 26 ATR 23 Australia - Victoria 10 Jun 1993 AustLII flag 3
Re Tubemakers of Australia Ltd v Commissioner of Taxation [1993] FCA 175; (1993) 25 ATR 183 Federal Court of Australia Australia - Commonwealth 21 Apr 1993 AustLII flag 10
Re Secretary To the Department of Social Security and Alexandra Elizabeth Adams [1990] AATA 307; 21 ALD 637 Administrative Appeals Tribunal Australia 13 Dec 1990 AustLII flag 1
Re Peter Roland Mclennan and Commissioner of Superannuation [1990] AATA 301; (1990) 12 AAR 586; 22 ALD 607 Administrative Appeals Tribunal Australia 7 Dec 1990 AustLII flag 7
It 2614 - Income Tax and Fringe Benefits Tax: Employee Expenses Incurred on Relocation of Employment [1990] ATOITR IT2614 Australian Taxation Office Australia - Commonwealth 27 Sep 1990 AustLII flag
FCT v Ranson [1989] FCA 491; (1989) 25 FCR 57; (1989) 90 ALR 533; (1989) 20 ATR 1652 Federal Court of Australia Australia - Commonwealth 1 Dec 1989 AustLII flag 50
Re Amalia Kelleners v Secretary To the Department of Social Security [1988] FCA 397 Federal Court of Australia Australia - Commonwealth 15 Nov 1988 AustLII flag 1
NT86/10044-47 and Commissioner of Taxation [1988] AATA 79; (1988) 19 ATR 3413 Administrative Appeals Tribunal Australia 8 Mar 1988 AustLII flag 2
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 110
Case 3 [1986] AATA 303; (1986) 17 ATR 1187 Administrative Appeals Tribunal Australia 13 Oct 1986 AustLII flag 2
Re Kevin William Marsh and Secretary To the Department of Social Security [1986] FCA 252 Federal Court of Australia Australia - Commonwealth 25 Jul 1986 AustLII flag
Pay-roll Tax, Commissioner of (Vic) v Reserve Bank of Australia [1987] VicRp 19; [1987] VR 241; (1986) 66 ALR 677; (1986) 17 ATR 678 Australia - Victoria 20 May 1986 AustLII flag 12
Re Peter Leopold Clyne Ex Parte: the Deputy Commissioner of Taxation NSW [1985] FCA 285 Federal Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag
Payne and Secretary, Department of Social Security [1985] AATA 467 Administrative Appeals Tribunal Australia 14 Jun 1985 AustLII flag
Re Stanislaw Kolodziej and Secretary To the Department of Social Security [1985] AATA 134 Administrative Appeals Tribunal Australia 6 Jun 1985 AustLII flag
Re Bedrick Frederich Teller and the Secretary To the Department of Social Security [1985] AATA 81 Administrative Appeals Tribunal Australia 16 Apr 1985 AustLII flag
Re Edwarda Artwinska and Secretary To the Department of Social Security [1985] AATA 44 Administrative Appeals Tribunal Australia 5 Mar 1985 AustLII flag
Re D A Nicol v Crest International Hotel (Brisbane) Pty Ltd Qld Q7, 8 and 9 of 1983 Industrial Law [1983] FCA 271 Federal Court of Australia Australia - Commonwealth 21 Oct 1983 AustLII flag
Commissioner for Superannuation v Carpenter [1983] FCA 148; (1983) 48 ALR 230; (1983) 77 FLR 224 Federal Court of Australia Australia - Commonwealth 21 Jul 1983 AustLII flag 17
Parkes Rural Distributions Pty Ltd v Glasson [1983] FCA 152; [1983] FCR 388; (1983) 48 ALR 601; (1983) 77 FLR 195 Federal Court of Australia Australia - Commonwealth 21 Jul 1983 AustLII flag 7
Sixton v Commissioner of Inland Revenue HC Auckland M52/81 [1982] NZHC 516; 5 TRNZ 844; (1982) 5 NZTC 61,285 High Court of New Zealand New Zealand 27 Oct 1982 NZLII flag 3
Australian Broadcasting Tribunal v Bond [1980] HCA 33; 170 CLR 380 High Court of Australia Australia - Commonwealth 2 Sep 1980 AustLII flag 10
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 192
Randwick Municipal Council v Rutledge [1959] HCA 63; (1959) 102 CLR 54; [1960] ALR 66; (1959) 33 ALJR 367; (1959) 5 LGRA 127 High Court of Australia Australia - Commonwealth 30 Nov 1959 AustLII flag 208
W A Flick & Co Pty Ltd v FCT [1959] HCA 46; (1959) 103 CLR 334; [1959] ALR 1275; 12 ATD 98; 33 ALJR 186 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 10
Connally v Victorian Railway Commissioners [1957] VicRp 62; [1957] VR 466; [1957] ALR 1097 Australia - Victoria 8 Jun 1956 AustLII flag 24
Neale v Atlas Products (Vic) Pty Ltd [1955] HCA 18; (1955) 94 CLR 419; [1955] ALR 426; 10 ATD 460 High Court of Australia Australia - Commonwealth 1 Apr 1955 AustLII flag 81
FCT v York Motors Pty Ltd [1946] HCA 64; 73 CLR 459; 8 ATD 169 High Court of Australia Australia - Commonwealth 17 Dec 1946 AustLII flag 11
Arthur Yates and Co Pty Ltd v The Vegetable Seeds Committee [1945] ArgusLawRp 82; (1945) 51 ALR 474 Argus Law Reports Australia 21 Nov 1945 AustLII flag
Penton v Calwell [1945] ArgusLawRp 40; (1945) 51 ALR 262 Argus Law Reports Australia 3 Aug 1945 AustLII flag
Queensland Stations Pty Ltd v FCT [1945] HCA 13; (1945) 70 CLR 539; [1945] ALR 273; (1945) 8 ATD 30 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 240

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Section 48 of the Constitution of Australia [1999] MurUEJL 19 Murdoch University Electronic Journal of Law Australia circa 1999 AustLII flag
"Joshua Williams Memorial Essay 1983: Fringe Benefits: The Definition of "Allowances" in Section 65(2)(b) of the Income Tax Act 1976" (1984) 5 Otago Law Review 690 Elliffe, Craig M New Zealand circa 1984 NZLII flag

Legislation Cited

Legislation Name Provision
Pay-roll Tax Act 1941 (Cth)
Pay-roll Tax Assessment Act 1941 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jones v Amalgamated Anthracite Collieries Ltd [1944] AC 14 United Kingdom circa 1944 LexisNexis / Westlaw flag 9
Heaney v BA Collieries Ltd (1944) 171 LT 163 United Kingdom circa 1944 flag 6
M'Mahon v David Lawson Ltd [1944] AC 32; [1944] 1 All ER 36 United Kingdom circa 1944 LexisNexis / Westlaw flag 5
Collins v Collins [1943] P 106 circa 1943 2
Ritz Cleaners Ltd v West Middlesex Assessment Committee (1937) 2 KB 642 United Kingdom circa 1937 LexisNexis / Westlaw flag 4
Woodhouse v Turnerizing Roofing Co (1933) 26 BWCC 326 United Kingdom circa 1933 LexisNexis flag 2
Girls' Public Day School Trust v Ereaut [1931] AC 12 United Kingdom circa 1931 LexisNexis / Westlaw flag 27
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Binding v Great Yarmouth Port and Haven Commissioners (1923) 128 LT 743 United Kingdom circa 1923 flag 1
Currie v Commissioners of Inland Revenue [1921] 2 KB 332 United Kingdom circa 1921 LexisNexis / Westlaw flag 38
Jones v International Anthracite Collieries Co (1919) 1 KB 156 United Kingdom circa 1919 LexisNexis / Westlaw flag 9
Farmer v Cotton's Trustees [1915] UKHL TC_6_590; [1915] AC 922; 6 Tax Cas 590 House of Lords United Kingdom 8 Jun 1915 BAILII flag 68
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
Midland Railway Co v Sharpe [1904] UKLawRpAC 31; [1904] AC 349 United Kingdom 17 May 1904 CommonLII flag 31
Abram Coal Co v Southern [1903] UKLawRpAC 29; [1903] AC 306 United Kingdom 29 Jun 1903 CommonLII flag 39
Tergeste [1902] UKLawRpPro 36; [1903] P 26 United Kingdom 1 Dec 1902 CommonLII flag 12
Burgess v Clark [1884] UKLawRpKQB 186; 14 QBD 735 United Kingdom 27 Oct 1884 CommonLII flag 8
Fergusson v Noble 7 Tax Cas 176 United Kingdom circa 1903 flag 3

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