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W P Keighery Pty Ltd v FCT   flag 

[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359
High Court of Australia
Australia - Commonwealth
19th December, 1957

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mr Conrad Bruppacher v The Commissioner for Public Employment [2022] FWC 797 Fair Work Commission Australia 10 Jun 2022 AustLII flag
Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426 Federal Court of Australia Australia - Commonwealth 27 Mar 2019 AustLII flag
Managed Investments Ltd [No 9] [2016] QSC 109; (2016) 308 FLR 216; (2016) 112 ACSR 138 Supreme Court of Queensland Australia - Queensland 23 May 2016 AustLII flag
Hancock v Rinehart [2015] NSWSC 646; (2015) 106 ACSR 207 Supreme Court of New South Wales Australia - New South Wales 28 May 2015 AustLII flag
Ltd v Commissioner of Inland Revenue [2014] NZHC 2140 High Court of New Zealand New Zealand 5 Sep 2014 NZLII flag
Driver Group Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2013] VCAT 1151 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Jul 2013 AustLII flag
Commissioner of Taxation v BHP Billiton Ltd [2011] HCA 17; (2011) 244 CLR 325; (2011) 277 ALR 224; [2011] ATC 20-264; (2011) 79 ATR 1; (2011) 85 ALJR 638 High Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v BHP Billiton Ltd [2010] HCATrans 320 High Court of Australia Australia - Commonwealth 7 Dec 2010 AustLII flag
United Energy Distribution Pty Ltd v Alinta Asset Management Pty Ltd [2009] VSC 19 Supreme Court of Victoria Australia - Victoria 10 Feb 2009 AustLII flag
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue [2007] WASC 155; 69 ATR 771 Supreme Court of Western Australia Australia - Western Australia 24 Jul 2007 AustLII flag
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag
Commissioner of Taxation v Linter Textiles Australia Ltd (Inliquidation) [2004] HCATrans 255 High Court of Australia Australia - Commonwealth 3 Aug 2004 AustLII flag
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag
Yick Fung Estates Ltd v the Commissioner of Inland Revenue [1999] HKCA 533; [2000] 1 HKC 588; [2000] 1 HKLRD 381 Hong Kong Court of Appeal Hong Kong 3 Dec 1999 HKLII flag
Panton and Commissioner of Taxation [1999] AATA 833; 43 ATR 1172 Administrative Appeals Tribunal Australia 9 Nov 1999 AustLII flag
"Solving the mystery of tax avoidance: a comparative study of general anti avoidance rules" [1999] UNSWLawTD 3 Orow, Nabil, F Australia circa 1999 AustLII flag
Kavalee v Burbidge; Hyland v Burbidge [1998] NSWSC 111; (1998) 43 NSWLR 422 Supreme Court of New South Wales Australia - New South Wales 22 Apr 1998 AustLII flag
Canwest Global Communications Corporation v Australian Broadcasting Authority [1998] FCA 115 Federal Court of Australia Australia - Commonwealth 27 Feb 1998 AustLII flag
Australian Breeders Co-operative Society Ltd v Jones [1997] FCA 1405; (1997) 150 ALR 488; (1997) 26 ACSR 26; (1997) 16 ACLC 100; (1997) 26 ASCR 26 Federal Court of Australia Australia - Commonwealth 12 Dec 1997 AustLII flag
Canwest Global Communications Corporation v Australian Broadcasting Authority [1997] FCA 731 Federal Court of Australia Australia - Commonwealth 8 Aug 1997 AustLII flag
Canwest Global Communications Corporation v the Treasurer of the Commonwealth of Australia; Donholken Pty Ltd v the Treasurer of the Commonwealth of Australia; Selli Pty Ltd v the Treasurer of the Commonwealth of Australia [1997] FCA 730 Federal Court of Australia Australia - Commonwealth 8 Aug 1997 AustLII flag
Griffith Morgan Jones v Mortgage Acceptance Nominees Ltd [1995] FCA 1654 Federal Court of Australia Australia - Commonwealth 10 Nov 1995 AustLII flag
Hyland v Burbidge [1995] NSWSC 90 Supreme Court of New South Wales Australia - New South Wales 19 Oct 1995 AustLII flag
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation [1993] FCA 276; (1993) 25 ATR 344 Federal Court of Australia Australia - Commonwealth 7 Jun 1993 AustLII flag
Securities Transfer Act 1991 - NZSE Faster Proposal [1991] NZSecCom 4 New Zealand 24 Dec 1991 NZLII flag
Telecom Australia (International) Ltd and Australian Public Sector and Broadcasting Union, Australian Government Employment [1991] CthArbRp 1254; (1991) 11 CAR 472 Commonwealth Arbitration Reports Australia - Commonwealth 29 Nov 1991 AustLII flag
Industrial Relations Commission Decision 1249/1991 [1991] AIRC 1250 Australian Industrial Relations Commission Australia 29 Nov 1991 AustLII flag
Report on enquiry into the voting securities of Air New Zealand Ltd [1991] NZSecCom 5 New Zealand 1 Oct 1991 NZLII flag
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation [1990] FCA 254 Federal Court of Australia Australia - Commonwealth 20 Jul 1990 AustLII flag
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 49 Federal Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag
Daniels v Commissioner of Taxation (Cth) [1989] FCA 335; 20 ATR 1120 Federal Court of Australia Australia - Commonwealth 24 Aug 1989 AustLII flag
QT85/994 and QT85/1022 and Commissiioner of Taxation [1989] AATA 143; 20 ATR 3631 Administrative Appeals Tribunal Australia 13 Jun 1989 AustLII flag
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation [1989] FCA 107 Federal Court of Australia Australia - Commonwealth 10 Apr 1989 AustLII flag
Industrial Relations Commission Decision 191/1989 [1989] AIRC 169 Australian Industrial Relations Commission Australia 22 Mar 1989 AustLII flag
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 284 Federal Court of Australia Australia - Commonwealth 10 Aug 1988 AustLII flag
NT86/642 and Commissioner of Taxation [1988] AATA 49; 19 ATR 3232 Administrative Appeals Tribunal Australia 5 Feb 1988 AustLII flag
QT84/251 and Commissioner of Taxation [1987] AATA 200; 18 ATR 3567 Administrative Appeals Tribunal Australia 22 May 1987 AustLII flag
WT85/77 and Commissioner of Taxation [1987] AATA 148; 18 ATR 3369 Administrative Appeals Tribunal Australia 23 Apr 1987 AustLII flag
Re Taxation Appeals (No 140) [1987] AATA 147 Administrative Appeals Tribunal Australia 23 Apr 1987 AustLII flag
Ashwick (Vic) No 4 Pty Ltd v Comptroller of Stamps (Vic) [1987] VicRp 81; [1987] VR 986; (1987) 11 ACLR 685; 18 ATR 757 Australia - Victoria 6 Mar 1987 AustLII flag
Re A Reference to the Federal Court of Australia by the Australian Broadcasting Tribunal Pursuant to Section 22b of the Broadcasting and Television Act 1942 in relation to applications to the Australian Broadcasting Tribunal of Approval [1987] FCA 6 Federal Court of Australia Australia - Commonwealth 20 Jan 1987 AustLII flag
Equiticorp Industries Ltd v ACI International Ltd [1987] VicRp 44; [1987] VR 485; (1986) 12 ACLR 148; (1987) 5 ACLC 237 Australia - Victoria 18 Dec 1986 AustLII flag
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag
Commissioner of Taxation v Myer Emporium Ltd [1985] FCA 376; 8 FCR 136; 16 ATR 902 Federal Court of Australia Australia - Commonwealth 8 Oct 1985 AustLII flag
Commissioner of Taxation v Pincus [1984] FCA 286; (1984) 3 FCR 512; 15 ATR 1096 Federal Court of Australia Australia - Commonwealth 5 Oct 1984 AustLII flag
Gulland v Commissioner of Taxation [1984] FCA 216; (1984) 3 FCR 354; 55 ALR 65; 15 ATR 892 Federal Court of Australia Australia - Commonwealth 3 Aug 1984 AustLII flag
Cridland v FCT [1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96 High Court of Australia Australia - Commonwealth 30 Nov 1977 AustLII flag
Brambles Holdings Ltd v FCT [1977] HCA 54; (1977) 138 CLR 467; 17 ALR 481; 8 ATR 108; 52 ALJR 63 High Court of Australia Australia - Commonwealth 2 Nov 1977 AustLII flag
Slutzkin v FCT [1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322 High Court of Australia Australia - Commonwealth 25 Feb 1977 AustLII flag
Mullens v FCT [1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag
Hennessey, KM v FCT [1975] SASC 2317 Supreme Court of South Australia Australia - South Australia 24 Jan 1975 AustLII flag
Luceria Investments Pty Ltd v FCT [1975] VicRp 29; [1975] VR 313; (1974) 4 ALR 325; (1974) 23 FLR 334; 5 ATR 3 Australia - Victoria 16 Oct 1974 AustLII flag
Silk (decd), Re; Equity Trustees Executors & Agency Co Ltd v Commissioners of Probate Duties [1975] VicRp 24; [1975] VR 229 Australia - Victoria 11 Oct 1974 AustLII flag
FCT v Ellers Motor Sales Pty Ltd [1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45 High Court of Australia Australia - Commonwealth 29 Feb 1972 AustLII flag
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag
FCT v Casuarina Pty Ltd [1971] HCA 78; (1971) 127 CLR 62 High Court of Australia Australia - Commonwealth 23 Apr 1971 AustLII flag
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd [1970] UKPC 25; [1971] NZLR 641; [1970] TR 261 Privy Council New Zealand 21 Oct 1970 BAILII flag
Hooker-Rex Pty Ltd v FCT [1970] HCA 23; (1970) 123 CLR 71; 1 ATR 641; 44 ALJR 276 High Court of Australia Australia - Commonwealth 30 Jul 1970 AustLII flag
Ellers Motor Sales Pty Ltd v FCT [1969] HCA 60; (1969) 121 CLR 665; (1969) 44 ALJR 1; 1 ATR 560 High Court of Australia Australia - Commonwealth 8 Dec 1969 AustLII flag
Mendes v Commissioner of Probate Duties (Vic) [1967] HCA 23; (1967) 122 CLR 152; [1967] ALR 649; 41 ALJR 108 High Court of Australia Australia - Commonwealth 16 Aug 1967 AustLII flag
Mendes (decd), Re; Mendes v Commissioner of Probate Duties [1967] VicRp 44; [1967] VR 392 Australia - Victoria 19 Dec 1966 AustLII flag
Adamson v Noall [1967] VicRp 14; [1967] VR 105 Australia - Victoria 2 Aug 1966 AustLII flag
Associated Beauty Aids Pty Ltd v FCT [1965] HCA 20; (1965) 113 CLR 662; [1966] ALR 104; 13 ATD 506; 39 ALJR 20 High Court of Australia Australia - Commonwealth 30 Apr 1965 AustLII flag
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag
Adelaide Stevedoring Co Ltd v FCT [1963] HCA 20; (1963) 109 CLR 309; [1963] ALR 898; 13 ATD 10; 37 ALJR 47 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag
Adelaide Stevedoring Co Ltd v FCT [1961] HCA 68; (1961) 106 CLR 658; [1962] ALR 393; 35 ALJR 305 High Court of Australia Australia - Commonwealth 14 Nov 1961 AustLII flag
Hobart, Lord Mayor, Aldermen & Citizens of the City of v Schofield [1961] TASStRp 4; (1961) 9 LGRA 25; [1961] Tas SR 25 Australia - Tasmania 15 Mar 1961 AustLII flag
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia - Commonwealth 7 Jul 1958 AustLII flag
FCT v Sidney Williams (Holdings) Ltd [1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 7 AITR 126; 11 ATD 368; 32 ALJR 123 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Protecting the revenue - Some common international issues" (FCA) [2017] FedJSchol 16 Pagone, Justice Australia circa 2017 AustLII flag
"Australian tax avoidance cases - A comparative approach" (FCA) [2017] FedJSchol 9 Pagone, Justice Australia circa 2017 AustLII flag
"The UK general anti abuse rule: Lessons for Australia?" (2016) 14 (3) E-Journal of Tax Research 624 Kujinga, Benjamin Australia circa 2016 AustLII flag
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Speech - Division 165: A Sleeping Beauty?" (VSC) [2012] VicJSchol 4 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Exploring the Balance Between the Taxpayer's Need for Certainty and the Government's Need to Prevent Tax Avoidance" (2012) 14 Journal of Australian Taxation 1 Atkinson, Chris Australia circa 2012 AustLII flag
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13 (2012) 11 (2) Canberra Law Review 117 Huang, Louisa Australia circa 2012 AustLII flag
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165" (2010) 8 E-Journal of Tax Research 64 Keating, Mark Australia circa 2010 AustLII flag
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC) [2007] VicJSchol 19 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag
"The Interpretation of Taxation Legislation by the Courts - A Reflection on the Views of Justice Graham Hill" [2006] RevenueLawJl 4 Tretola, John Australia circa 2006 AustLII flag
"Avoiding tax avoidance: the primacy of Part IVA" (FCA) [2004] FedJSchol 11 Sackville, Justice Ronald Australia circa 2004 AustLII flag
"New Modalities in Tax Decision-Making: Applying European experience to Australia" (2004) 2 E-Journal of Tax Research 125 Grbich, Yuri Australia circa 2004 AustLII flag
"Scheme New Zealand or an Example of the Operation of Div 165" (2003) 1 (2) E-Journal of Tax Research 147 Hill, Graham Australia circa 2003 AustLII flag
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Pagone, G T Australia circa 2003 AustLII flag
"GST Anti-Avoidance - Division 165" (1999) 2 (5) Journal of Australian Taxation 295 Hill, Graham Australia circa 1999 AustLII flag
"The Judiciary and its Role in the Tax Reform Process" (1999) 2 (2) Journal of Australian Taxation 66 Hill, Graham Australia circa 1999 AustLII flag
"Solving the mystery of tax avoidance: a comparative study of general anti avoidance rules" [1999] UNSWLawTD 3 Orow, Nabil, F Australia circa 1999 AustLII flag
"Stamp Duty Rewrite - Land-Rich Provisions" (1996) 19 University of New South Wales Law Journal 94 Giannone, Richard Australia circa 1996 AustLII flag
"Reports/Reviews" [1994] JlLawInfoSci 22 Editors Australia circa 1994 AustLII flag
"What is Control?" [1987] CommsLawB 17 (1987) 7 (03/4) Communications Law Bulletin 27 Malcom, David K Australia circa 1987 AustLII flag
"Estate Plans and Arrangements to Avoid Income Tax" [1978] VUWLawRw 15 Bassett, J G New Zealand circa 1978 NZLII flag
"Judicial Legislation and the Rationalisation of Section 26 of the Income Tax Assesment Act 1936" (1977) 8 (3) Federal Law Review 319 Sappideen, Razeen Australia circa 1977 AustLII flag
"Avoidance of Taxation: Section 260 of the Income Tax Assessment Act" (1973-1974) 9 Melbourne University Law Review 95 Dalton, Denis F Australia circa 1974 AustLII flag
A Commentary on Section 260 of the Income Tax and Social Service Contribution Assessment Act 1936-1965 (1964-1965) 1 (2) Federal Law Review 292 Federal Law Review Australia circa 1965 AustLII flag
"Statutory Expropriation of the Minority Shareholder" (1962) 4 Sydney Law Review 87 Thompson, R S Australia circa 1962 AustLII flag
"Newton v Commissioner of Taxation (Income Tax)" (1959) 2 Melbourne University Law Review 110 Vincent, F H Australia circa 1959 AustLII flag
"Brudno, Taxation in Australia" (1959) 3 Sydney Law Review 184 Parsons, Ross Australia circa 1959 AustLII flag

Legislation Cited

Legislation Name Provision
Act (Cth) s6, s103, s105, s109, s149
Income Tax Assessment Act 1936 (Cth) s103
Income Tax Assessment Act 1934 (Cth)
Income Tax Assessment Act 1918 (Cth)
Income Tax Assessment Act 1948 (Cth)
Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment (Cth)
Companies Act 1936 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
S Berendsen Ltd v Inland Revenue Commissioners [1958] Ch 1; [1957] 2 All ER 612; (1957) 3 WLR 164 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag
FCT v Sidney Williams (Holdings) Ltd [1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 7 AITR 126; 11 ATD 368; 32 ALJR 123 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag
FCT v Newton [1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1 High Court of Australia Australia - Commonwealth 31 May 1957 AustLII flag
Ngurli Ltd v McCann [1953] HCA 39; (1953) 90 CLR 425; (1953) 27 ALJR 349 High Court of Australia Australia - Commonwealth 3 Jul 1953 AustLII flag
Bell v FCT [1952] HCA 34; (1953) 87 CLR 548 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag
FCT v West Australian Tanners and Fellmongers Ltd [1945] HCA 21; (1945) 70 CLR 623; [1945] ALR 354; 8 ATD 25 High Court of Australia Australia - Commonwealth 14 Sep 1945 AustLII flag
British American Tobacco Co v Inland Revenue Commissioners [1943] AC 335; [1943] 1 All ER 13 United Kingdom circa 1943 LexisNexis / Westlaw flag
Adelaide Motors Ltd v FCT [1942] HCA 25; (1942) 66 CLR 436; [1942] ALR 305; 7 ATD 147 High Court of Australia Australia - Commonwealth 20 Oct 1942 AustLII flag
Himley Estates Ltd v Commissioner of Inland Revenue (1933) 1 KB 472; (1932) 17 Tax Cas 367 United Kingdom circa 1933 LexisNexis / Westlaw flag
BW Noble Ltd v Commissioners of Inland Revenue (1926) 12 Tax Cas 911 United Kingdom circa 1926 flag

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