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Comptroller of Stamps v Ashwick (Vic)   flag  13

[1987] HCA 60; (1987) 163 CLR 640; (1987) 76 ALR 161; (1987) 62 ALJR 22
High Court of Australia
Australia - Commonwealth
10th December, 1987

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GTW Investments (Aust) Pty Ltd v Pacreef Investments Pty Ltd [2023] VSCA 291 Supreme Court of Victoria - Court of Appeal Australia - Victoria 7 Dec 2023 AustLII flag 1
Beck v Weinstock [2013] HCA 15; (2013) 251 CLR 425; (2013) 297 ALR 21; 87 ALJR 570; (2013) 93 ACSR 251 High Court of Australia Australia - Commonwealth 1 May 2013 AustLII flag 18
Consolidated Media Holdings Ltd v Commissioner of Taxation [2012] FCAFC 36; (2012) 201 FCR 470; [2012] ATC 20-308; (2012) 83 ATR 793; (2012) 87 ACSR 512 Federal Court of Australia Australia - Commonwealth 20 Mar 2012 AustLII flag 8
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
Proudfoot and Commissioner of Taxation [2004] AATA 823; 56 ATR 1230 Administrative Appeals Tribunal Australia 6 Aug 2004 AustLII flag 2
Secretary, Dept of Treasury and Finance v Kelly [2001] VSCA 246; (2001) 4 VR 595; (2001) 18 VAR 427 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Dec 2001 AustLII flag 93
Crambrook Nominees Pty Ltd v Commissioner of Taxes [2000] NTSC 86 Supreme Court of the Northern Territory Australia - Northern Territory 13 Oct 2000 AustLII flag 1
State Authorities Superannuation Board v Commissioner of State Taxation for Western Australia [1996] HCA 32; (1996) 189 CLR 253; (1996) 140 ALR 129; (1996) 19 Leg Rep 21; (1996) 34 ATR 531; (1996) 71 ALJR 56 High Court of Australia Australia - Commonwealth 21 Nov 1996 AustLII flag 72
Hawley Partners Pty Ltd v Commissioner of Stamp Duties [1996] QCA 270 Supreme Court of Queensland - Court of Appeal Australia - Queensland 20 Aug 1996 AustLII flag 3
Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation [1992] FCA 560; (1992) 38 FCR 555; 111 ALR 131; 24 ATR 375 Federal Court of Australia Australia - Commonwealth 20 Nov 1992 AustLII flag 6

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Addressing 'Loss of Identity' in the Joint Judgment: Searching for 'The Individual Judge' in the Joint Judgments of the Mason Court" (2017) 40 University of New South Wales Law Journal 670 Partovi, Andisheh; Smyth, Russell; Zukerman, Ingrid; Valente, Joseph Australia circa 2017 AustLII flag 2
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 2
"Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes, The" (1996) 19 University of New South Wales Law Journal 162 Allerdice, Robert C Australia circa 1996 AustLII flag 7

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Stamps Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ingram v Inland Revenue Commissioners [1986] Ch 585; [1986] 2 WLR 598 Court of Chancery United Kingdom circa 1986 LexisNexis / Westlaw flag 9
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth) [1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059 Federal Court of Australia Australia - Commonwealth 30 Oct 1984 AustLII flag 24
Bayford Wholesale Pty Ltd v FCT [1984] FCA 222; (1984) 2 FCR 427; 55 ALR 189; 15 ATR 1026 Federal Court of Australia Australia - Commonwealth 10 Aug 1984 AustLII flag 4
Alloyweld Pty Ltd v Commissioner of Taxation (Cth) (1984) 69 FLR 274; 53 ALR 459; (1984) 15 ATR 614 Australia circa 1984 Legal Online / Westlaw flag 5
FCT v Walker (1984) 2 FCR 283; 15 ATR 847 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 16
Supreme Court of Canada: Stubart Investments Ltd v R (1984) 15 ATR 942 Australia circa 1984 Legal Online / Westlaw flag 1
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 347
W M Cory and Son Ltd v Inland Revenue Commissioners [1965] AC 1088; (1964) 3 All ER 66 United Kingdom circa 1965 LexisNexis / Westlaw flag 26
Oughtred v Inland Revenue Commissioners [1959] UKHL 3; [1960] AC 206; [1959] 3 All ER 623 House of Lords United Kingdom 4 Nov 1959 BAILII flag 55
Inland Revenue Commissioners v Universal Grinding Wheel Co Ltd [1955] AC 807 United Kingdom circa 1955 LexisNexis / Westlaw flag 3
Serpell and Co Ltd [1944] Ch 233 Court of Chancery United Kingdom circa 1944 LexisNexis / Westlaw flag 2
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Trevor v Whitworth [1887] UKLawRpAC 26; (1887) 12 AC 409 United Kingdom 11 Jul 1887 CommonLII flag 99

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