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Moore v The Commonwealth   flag  34

[1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283
High Court of Australia
Australia - Commonwealth
22nd March, 1951

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Eley and Tax Practitioners Board (Taxation) [2020] AATA 3192 Administrative Appeals Tribunal Australia 27 Aug 2020 AustLII flag 3
DCT v Palmer [2019] VCC 1401 County Court of Victoria Australia - Victoria 3 Sep 2019 AustLII flag 4
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation [2018] FCA 2041 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag 1
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCAFC 164 Federal Court of Australia Australia - Commonwealth 13 Oct 2017 AustLII flag 1
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2015] FCA 1381 Federal Court of Australia Australia - Commonwealth 4 Dec 2015 AustLII flag 2
FCT v Resource Capital Fund IV LP [2013] FCAFC 118; (2013) 215 FCR 1; (2013) 95 ATR 816 Federal Court of Australia Australia - Commonwealth 22 Oct 2013 AustLII flag 4
"Systems of securities regulation, Volume 3" [1975] UNSWLawTD 3 Geddes, David Australia circa 1975 AustLII flag
"Systems of securities regulation, Volume 4" [1975] UNSWLawTD 4 Geddes, David Australia circa 1975 AustLII flag
Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCATrans 78 High Court of Australia Australia - Commonwealth 30 Mar 2011 AustLII flag
Pape v FCT [2009] HCA 23; (2009) 238 CLR 1; (2009) 257 ALR 1; (2009) 83 ALJR 765; (2009) 72 ATR 580; [2009] ATC 20-116 High Court of Australia Australia - Commonwealth 7 Jul 2009 AustLII flag 235
Pape v The Commissioner of Taxation [2009] HCATrans 60 High Court of Australia Australia - Commonwealth 31 Mar 2009 AustLII flag 1
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880 High Court of Australia Australia - Commonwealth 3 Sep 2008 AustLII flag 238
Luton v Lessels [2002] HCA 13; (2002) 210 CLR 333; (2002) 187 ALR 529; [2002] FLC 98-015; (2002) 76 ALJR 635; (2002) 23 Leg Rep 2; 28 Fam LR 398; 49 ATR 471 High Court of Australia Australia - Commonwealth 11 Apr 2002 AustLII flag 139
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 210
Health Insurance Commission v Peverill [1994] HCA 8; (1994) 179 CLR 226; (1994) 119 ALR 675; (1994) 68 ALJR 251 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 123
Northern Suburbs General Cemetery Reserve Trust v Commonwealth [1993] HCA 12; (1993) 176 CLR 555 High Court of Australia Australia - Commonwealth 11 Mar 1993 AustLII flag 78
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
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 139
Trade Practices Commission v Tooth & Co Ltd [1979] HCA 47; 142 CLR 397; 26 ALR 185; 53 ALJR 696 High Court of Australia Australia - Commonwealth 28 Sep 1979 AustLII flag 114
Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15 High Court of Australia Australia - Commonwealth 4 May 1962 AustLII flag 53
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 41
Commissioner of Taxation v Clyne [1958] HCA 10; (1958) 100 CLR 246; [1958] ALR 474; 11 ATD 428; 32 ALJR 132 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 55
"The Australian Constitution - Applicability of Section 55(1) to Non-Revenue Legislation" [1957] Res Jud 79 Jones, F L Australia circa 1957 AustLII flag
PMI Group, Inc v QBE Holdings (AAP) Pty Ltd [2016] NSWSC 673 Supreme Court of New South Wales Australia - New South Wales 31 May 2016 AustLII flag
Chief Executive Officer of Customs v Tony Longo Pty Ltd [2001] NSWCA 147; 184 ALR 355; 161 FLR 156; (2001) 52 NSWLR 458 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 May 2001 AustLII flag 28
DPP v Phillip Wayne Rogers [1993] SASC 4150; 114 FLR 354; (1993) 26 ATR 485 Supreme Court of South Australia Australia - South Australia 6 Sep 1993 AustLII flag
Bruce Drummond Woodhams v Deputy Commissioner of Taxation of the Commonwealth of Australia [1997] VSC 59 Supreme Court of Victoria Australia - Victoria 14 Nov 1997 AustLII flag
Deputy Commissioner of Taxation v o'Donoghue [2022] WASC 153 Supreme Court of Western Australia Australia - Western Australia 12 May 2022 AustLII flag 1
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2005] WASCA 71; (2005) 59 ATR 5 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Apr 2005 AustLII flag 11

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Ejecting the Blank Tape Levy: Australian Tape Manufacturers Association Ltd v Commonwealth of Australia" (1994) 16 Sydney Law Review 537 Challis, Darren Australia circa 1994 AustLII flag 2
"Systems of securities regulation, Volume 3" [1975] UNSWLawTD 3 Geddes, David Australia circa 1975 AustLII flag
"Systems of securities regulation, Volume 4" [1975] UNSWLawTD 4 Geddes, David Australia circa 1975 AustLII flag
"The Australian Constitution - Applicability of Section 55(1) to Non-Revenue Legislation" [1957] Res Jud 79 Jones, F L Australia circa 1957 AustLII flag
"Constitutional Implications (I): Nature, Legitimacy, Classification, Examples" (2000) 24 Melbourne University Law Review 645 Kirk, Jeremy Australia circa 2000 AustLII flag 18
"Tax or Penalty? - the Latest Sequel" (1999) 2 (6) Journal of Australian Taxation 391 Morabito, Vince Australia circa 1999 AustLII flag
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
"The First Paragraph of Section 55" (2005) 33 (3) Federal Law Review 569 Sharp , P G Australia circa 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act (Cth)
Income Tax Assessment Act (Cth)
Banking Act 1945 (Cth)
Income Tax and Social Services Contribution Act 1950 (Cth)
Wool Sales Deduction (Administration) Act 1950 (Cth)
Wool Sales Deduction Act (No. 2) 1950 (Cth)
Wool Sales Deduction Act (No. 1) 1950 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"Tax or Penalty? - the Latest Sequel" (1999) 2 (6) Journal of Australian Taxation 391 Morabito, Vince Australia circa 1999 AustLII flag
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
Attorney-General (Cth) v Colonial Sugar Refining Co Ltd [1913] UKPCHCA 4; (1913) 17 CLR 644 Privy Council Australia - Commonwealth 17 Dec 1913 AustLII flag 44
"The First Paragraph of Section 55" (2005) 33 (3) Federal Law Review 569 Sharp , P G Australia circa 2005 AustLII flag
PMI Group, Inc v QBE Holdings (AAP) Pty Ltd [2016] NSWSC 673 Supreme Court of New South Wales Australia - New South Wales 31 May 2016 AustLII flag
Chief Executive Officer of Customs v Tony Longo Pty Ltd [2001] NSWCA 147; 184 ALR 355; 161 FLR 156; (2001) 52 NSWLR 458 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 May 2001 AustLII flag 28
DPP v Phillip Wayne Rogers [1993] SASC 4150; 114 FLR 354; (1993) 26 ATR 485 Supreme Court of South Australia Australia - South Australia 6 Sep 1993 AustLII flag
Bruce Drummond Woodhams v Deputy Commissioner of Taxation of the Commonwealth of Australia [1997] VSC 59 Supreme Court of Victoria Australia - Victoria 14 Nov 1997 AustLII flag
Deputy Commissioner of Taxation v o'Donoghue [2022] WASC 153 Supreme Court of Western Australia Australia - Western Australia 12 May 2022 AustLII flag 1
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2005] WASCA 71; (2005) 59 ATR 5 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Apr 2005 AustLII flag 11
Attorney-General for Australia v Colonial Sugar Refining Co [1913] UKLawRpAC 60; [1914] AC 237 United Kingdom 17 Dec 1913 CommonLII flag 52

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