LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Hepples v FCT    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Johnston v Carroll (Commissioner of the Queensland Police Service); Witthahn v Wakefield (Chief Executive of Hospital and Health Services and Director General of Queensland Health); Sutton v Carroll (Commissioner of the Queensland Police Service)	[2024] QSC 2; (2024) 329 IR 365	Supreme Court of Queensland	Australia - Queensland	4 Mar 2024	AustLII
Saipan Holdings Pty Ltd v City Gym Sydney Pty Ltd	[2023] NSWCA 55	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	31 Mar 2023	AustLII
CEG Direct Securities Pty Ltd v Shining Pty Ltd (No 2)	[2020] NSWSC 1213; (2020) 19 BPR 40,671	Supreme Court of New South Wales	Australia - New South Wales	9 Sep 2020	AustLII
Skene v WorkPac Pty Ltd (No 2)	[2017] FCCA 525	Federal Circuit Court of Australia	Australia	20 Mar 2017	AustLII
Roden v Bandora Holdings Pty Ltd	[2015] NSWLEC 191; (2015) 213 LGERA 103	Land and Environment Court of New South Wales	Australia - New South Wales	7 Dec 2015	AustLII
Perry v Attorney General of the Northern Territory	[2014] NTSC 17	Supreme Court of the Northern Territory	Australia - Northern Territory	19 May 2014	AustLII
Melanie Millington v Traders International Pty Ltd	[2014] FWCFB 888	Fair Work Commission	Australia	23 Apr 2014	AustLII
Transport Workers' Union of Australia v Coles Supermarkets Australia Pty Ltd	[2014] FCCA 4; (2014) 284 FLR 238	Federal Circuit Court of Australia	Australia	28 Feb 2014	AustLII
GPT Vicroads Class C Trust))	[2012] VSC 364	Supreme Court of Victoria	Australia - Victoria	28 Aug 2012	AustLII
Philip Morris Ltd and Dept of Health and Ageing, Re	[2011] AATA 215; (2011) 120 ALD 643; (2011) 54 AAR 390	Administrative Appeals Tribunal	Australia	30 Mar 2011	AustLII
Travelex Ltd v Commissioner of Taxation	[2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII
Yazgi v Permanent Custodians Ltd	[2007] NSWCA 240; 13 BPR 24,567; [2007] NSW Conv R 56-195; [2007] ANZ Conv R 566	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	12 Sep 2007	AustLII
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII
Peldan v Anderson	[2006] HCA 48; 227 CLR 471; 229 ALR 432; (2006) 80 ALJR 1588	High Court of Australia	Australia - Commonwealth	4 Oct 2006	AustLII
Cranbrook School v Woollahra Municipal Council	[2006] NSWCA 155; (2006) 66 NSWLR 379; (2006) 146 LGERA 313	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Jun 2006	AustLII
Ballina Shire Council v Jacobson	[2006] NSWLEC 135; (2006) 146 LGERA 156	Land and Environment Court of New South Wales	Australia - New South Wales	29 Mar 2006	AustLII
Australian Nursing Federation v Alcheringa Hostel Inc	[2004] FCA 375; (2004) 136 FCR 530; (2004) 138 IR 122; (2004) 54 AILR 100-204	Federal Court of Australia	Australia - Commonwealth	6 Apr 2004	AustLII
TR 2004/18 - Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997	[2004] ATOTR TR2004/18	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/18 - Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997	[2004] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Subrahmanyam and Commissioner of Taxation	[2002] AATA 1298; 51 ATR 1173	Administrative Appeals Tribunal	Australia	13 Dec 2002	AustLII
Camilleri v Steel Foundations Ltd	[2002] QSC 397; [2003] AIPC 91-837	Supreme Court of Queensland	Australia - Queensland	4 Dec 2002	AustLII
R v Tkacz	[2001] WASCA 391; (2001) 25 WAR 77	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 Dec 2001	AustLII
Chin v The Minister for Education of Western Australia	[2000] WASC 304	Supreme Court of Western Australia	Australia - Western Australia	15 Dec 2000	AustLII
Callaghan v Secretary to the Department of Family and Community Services	[2000] AATA 907; (2000) 32 AAR 41; (2000) 4 (6) SSR 75	Administrative Appeals Tribunal	Australia	13 Oct 2000	AustLII
B and B	[1999] FamCA 1142; [2000] FLC 93-002	Family Court of Australia	Australia	3 Sep 1999	AustLII
Construction, Forestry, Mining and Energy Union v Australian Industrial Relations Commission	[1999] FCA 847; (1999) 93 FCR 317; (1999) 164 ALR 73; (1999) 96 IR 156	Federal Court of Australia	Australia - Commonwealth	25 Jun 1999	AustLII
Sutherland v Brien	[1999] NSWSC 155; (1999) 149 FLR 321	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 1999	AustLII
South Burdekin Water Board and CEO of Customs	[1999] AATA 74	Administrative Appeals Tribunal	Australia	10 Feb 1999	AustLII
"Solving the mystery of tax avoidance: a comparative study of general anti avoidance rules"	[1999] UNSWLawTD 3	Orow, Nabil, F	Australia	circa 1999	AustLII
Construction, Forestry, Mining And Energy Union v Comalco Aluminium Ltd	[1998] FCA 1536; (1998) 90 FCR 81	Federal Court of Australia	Australia - Commonwealth	15 Dec 1998	AustLII
Wenkart v Abigano	[1998] FCA 1035	Federal Court of Australia	Australia - Commonwealth	28 Aug 1998	AustLII
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII
Re Ronald David Silverstein; Ex Parte: Evenage Pty Ltd	[1998] FCA 322	Federal Court of Australia	Australia - Commonwealth	13 Mar 1998	AustLII
Urica Library Systems BV v Sanderson Computers Pty Ltd	[1997] NSWCA 326	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	2 Oct 1997	AustLII
Urica Library System BV v Sanderson Computers Pty Ltd	[1997] NSWSC 454	Supreme Court of New South Wales	Australia - New South Wales	2 Oct 1997	AustLII
Vicmint Partners Pty Ltd and Chief Executive Officer of Customs	[1997] AATA 342	Administrative Appeals Tribunal	Australia	19 Sep 1997	AustLII
Peter and Wendy Boyd and Chief Executive Officer of Customs	[1997] AATA 305	Administrative Appeals Tribunal	Australia	26 Aug 1997	AustLII
Byron v Southern Star Group Pty Ltd	[1997] FCA 275	Federal Court of Australia	Australia - Commonwealth	10 Mar 1997	AustLII
Stevenson and Inspector General in Bankruptcy	[1996] AATA 880	Administrative Appeals Tribunal	Australia	7 Nov 1996	AustLII
Suncoast Milk Pty Ltd v The Commissioner of Stamp Duties	[1996] QCA 343	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Sep 1996	AustLII
MSD Construction Pty Ltd and Chief Executive Officer of Customs	[1996] AATA 814	Administrative Appeals Tribunal	Australia	11 Sep 1996	AustLII
Queensland Railways and Regional Director of Customs (Queensland)	[1996] AATA 239	Administrative Appeals Tribunal	Australia	25 Jul 1996	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1640	Federal Court of Australia	Australia - Commonwealth	24 Jul 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR TR96/23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Commissioner of Taxation v Unilever Australia Securities Ltd	[1995] FCA 1086	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR 35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR TR95/3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR TR95/35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
Naval Military & Airforce Club of South Australia (Inc) v FCT	[1994] FCA 1123; (1994) 51 FCR 154; (1994) 122 ALR 201; (1994) 83 LGERA 332; (1994) 28 ATR 161; (1994) 32 ALD 385	Federal Court of Australia	Australia - Commonwealth	27 May 1994	AustLII
Louis Raymond Paykel v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 995	Federal Court of Australia	Australia - Commonwealth	30 Mar 1994	AustLII
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares	[1994] ATOTR TR94/30	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares	[1994] ATOTR 30	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Fuller v Beach Petroleum NL	[1993] FCA 453; (1993) 117 ALR 235; (1993) 43 FCR 60	Federal Court of Australia	Australia - Commonwealth	14 Sep 1993	AustLII
Re Willem Bertus Reuter v the Commissioner of Taxation	[1993] FCA 18	Federal Court of Australia	Australia - Commonwealth	4 Feb 1993	AustLII
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203	Federal Court of Australia	Australia - Commonwealth	15 Mar 1991	AustLII
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203	Federal Court of Australia	Australia	15 Mar 1991	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII
"Solving the mystery of tax avoidance: a comparative study of general anti avoidance rules"	[1999] UNSWLawTD 3	Orow, Nabil, F	Australia	circa 1999	AustLII
"Hepples v FCT"	(1991-1992) 18 Melbourne University Law Review 699	Brash, Nicholas	Australia	circa 1992	AustLII
"The Ongoing Saga of the 'Terrible Twins': Observations on Hepples v FCT"	[1991] RevenueLawJl 6	Cassidy, Julie	Australia	circa 1991	AustLII