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Re Dymond   flag  41

[1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48
High Court of Australia
Australia - Commonwealth
27th April, 1959

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
DCT v Palmer [2019] VCC 1401 County Court of Victoria Australia - Victoria 3 Sep 2019 AustLII flag 4
Hunter & Child Support Registrar [2017] FamCAFC 259; (2017) 326 FLR 318 Family Court of Australia Australia 30 Nov 2017 AustLII flag 8
Forsyth v Deputy Commissioner of Taxation [2006] HCATrans 633 High Court of Australia Australia - Commonwealth 14 Nov 2006 AustLII flag
Deputy Commissioner of Taxation for the Commonwealth of Australia v Robinswood Pty Ltd [2005] WASC 67 Supreme Court of Western Australia Australia - Western Australia 29 Apr 2005 AustLII flag 3
Queensland Trading and Holding Co Ltd v FCT [2005] FCA 418; 87 ALD 212; 59 ATR 118 Federal Court of Australia Australia - Commonwealth 19 Apr 2005 AustLII flag
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
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297 Supreme Court of Western Australia Australia - Western Australia 14 Sep 2004 AustLII flag 4
Permanent Trustee Australia Ltd v Commissioner of State Revenue [2004] HCATrans 43 High Court of Australia Australia - Commonwealth 4 Mar 2004 AustLII flag
Rich v Australian Securities and Investments Commission [2003] NSWCA 342; (2003) 203 ALR 671; 183 FLR 361; 22 ACLC 286; 48 ACSR 6 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Nov 2003 AustLII flag 40
O'Meara v FCT [2003] FCA 217; 128 FCR 376; 52 ATR 437 Federal Court of Australia Australia - Commonwealth 25 Mar 2003 AustLII flag 4
Liaver v Errington [2003] QCA 5 Supreme Court of Queensland - Court of Appeal Australia - Queensland 31 Jan 2003 AustLII flag 2
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 138
Luton v Lessels C40/1995 [2001] HCATrans 495 High Court of Australia Australia - Commonwealth 11 Oct 2001 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
CC (New South Wales) Pty Ltd (in liquidation) v Commissioner of Taxation [1997] FCA 23 Federal Court of Australia Australia - Commonwealth 3 Feb 1997 AustLII flag
Revlon Manufacturing Ltd v Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1751 Federal Court of Australia Australia - Commonwealth 14 Dec 1995 AustLII flag
Ronald Owen v Deputy Commissioner of Taxation [1995] FCA 1645 Federal Court of Australia Australia - Commonwealth 7 Nov 1995 AustLII flag
Re Vera Kavich v Official Trustee In Bankruptcy and Deputy Commissioner of Taxation [1995] FCA 1350 Federal Court of Australia Australia - Commonwealth 30 Jun 1995 AustLII flag
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Commissioner of Taxation v Government Insurance Office of New South Wales [1993] FCA 464; (1993) 45 FCR 284; (1993) 117 ALR 61; (1993) 26 ATR 544 Federal Court of Australia Australia - Commonwealth 20 Sep 1993 AustLII flag 20
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
Re Deputy Commissioner of Taxation v Government Insurance Office of New South Wales and Hussein Daoui [1992] FCA 287 Federal Court of Australia Australia - Commonwealth 19 Jun 1992 AustLII flag
Mutual Pools & Staff Pty Ltd v FCT [1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 40
NT87/3885-3887 and NT87/3891-93 and Commissioner of Taxation [1989] AATA 224 Administrative Appeals Tribunal Australia 20 Oct 1989 AustLII flag
Re John Beresford Healey v Commissioner of Taxation [1989] FCA 33 Federal Court of Australia Australia - Commonwealth 27 Feb 1989 AustLII flag
NT87/1442 and Commissioner of Taxation [1988] AATA 14; (1988) 19 ATR 3173 Administrative Appeals Tribunal Australia 15 Jan 1988 AustLII flag 3
VT84/21, VT84/22 and Commissioner of Taxation [1987] AATA 476; 19 ATR 3060 Administrative Appeals Tribunal Australia 21 Dec 1987 AustLII flag
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
Re Taxation Appeals (No 2) Aat [1986] AATA 237 Administrative Appeals Tribunal Australia 25 Aug 1986 AustLII flag
Re ARM Constructions Pty Ltd; E & M Ghosn Pty Ltd; E & M Ghosn (Developments) Pty Ltd and E & M Ghosn (Builders) Pty Ltd v Deputy Commissioner of Taxation [1986] FCA 97 Federal Court of Australia Australia - Commonwealth 3 Apr 1986 AustLII flag
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 137

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Commonwealth's Taxing Power and Its Limits - Are We There Yet?" [2013] MelbULawRw 7 Gordon, Michelle Australia circa 2013 AustLII flag
"The Constitution of Western Australia - Controversial Aspects of Money and Financial Arrangements, Parliamentary Control of Revenue, Relations between the Houses and Funding Disputes" (2012) 36 (2) University of Western Australia Law Review 114 Johnston, Peter Australia - Western Australia circa 2012 AustLII flag
"The Commonwealth's Taxing Power and Its Limits - Are We There Yet?" (2013) 36 Melbourne University Law Review 1038 Gordon, Michelle Australia circa 2013 AustLII flag
"On the Use of Classical Allusions in Judgment Writing" (2008) 31 University of New South Wales Law Journal 56 Elms, Elwyn Australia circa 2008 AustLII flag 1
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate" (2008) 11 Journal of Australian Taxation 1 Hyde, Nina Australia circa 2008 AustLII flag
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate" [2008] JlATax 4 Hyde, Nina Australia circa 2008 AustLII flag
"The First Paragraph of Section 55" (2005) 33 (3) Federal Law Review 569 Sharp , P G Australia circa 2005 AustLII flag
"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
"Freedom of Interstate Trade and Judicial Discretion: Freightlines & Construction Holding Ltd v New South Wales" (1969) 6 Sydney Law Review 268 Wee, K S Australia circa 1969 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Moore v The Commonwealth [1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283 High Court of Australia Australia - Commonwealth 22 Mar 1951 AustLII flag 34
Cadbury-Fry-Pascall Pty Ltd v FCT [1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471 High Court of Australia Australia - Commonwealth 10 Nov 1944 AustLII flag 47
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
FCT v Trautwein [1936] HCA 48; (1936) 56 CLR 211; (1936) 4 ATD 92 High Court of Australia Australia - Commonwealth circa 1936 AustLII flag 27
Jolly v FCT [1935] HCA 21; (1935) 53 CLR 206; [1935] ALR 211; 3 ATD 162 High Court of Australia Australia - Commonwealth 30 Apr 1935 AustLII flag 49
Richardson v FCT [1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19 High Court of Australia Australia - Commonwealth 8 Aug 1932 AustLII flag 80
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Commonwealth v Melbourne Harbour Trust Commissioners [1922] HCA 31; (1922) 31 CLR 1; 28 ALR 325 High Court of Australia Australia - Commonwealth 26 Jun 1922 AustLII flag 29
Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242 High Court of Australia Australia - Commonwealth 31 May 1911 AustLII flag 115

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