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Deputy Commissioner of Taxation v Cumins   flag  3

[2003] WASC 3; 51 ATR 620
Supreme Court of Western Australia
Australia - Western Australia
10th January, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commissioner of Taxation v Cumins [2008] FCA 353; (2008) 101 ALD 78; (2008) 70 ATR 855 Federal Court of Australia Australia - Commonwealth 17 Mar 2008 AustLII flag 45
Ozone Manufacturing Pty Ltd v Deputy Commissioner of Taxation [2006] SASC 91; (2006) 94 SASR 269; (2006) 198 FLR 329; (2006) 62 ATR 142 Supreme Court of South Australia Australia - South Australia 31 Mar 2006 AustLII flag 56
Deputy Commissioner of Taxation for the Commonwealth of Australia v Cumins [No 3] [2008] WASC 87 Supreme Court of Western Australia Australia - Western Australia 15 May 2008 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s175, s177F
Taxation Administration Act 1953 (Cth) s10, s14ZZM, s14ZZR

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Cole v Cunningham (1983) 81 FLR 158; 49 ALR 123 Australia circa 1983 Legal Online / Westlaw flag 8
Clyne v Deputy Commissioner of Taxation (1982) 43 ALR 342; (1982) 56 ALJR 857; (1982) 13 ATR 481 Australia circa 1982 LexisNexis AU flag 55
AGC (Investments) Ltd v FCT 21 ATR 1379 Australia circa 1982 Legal Online / Westlaw flag 13
Deputy Commissioner of Taxation v Mackey 64 FLR 432; (1982) 45 ALR 284; (1982) 13 ATR 547 Australia circa 1982 Legal Online / Westlaw flag 53
Commissioner of Taxation v Cumins [2008] FCA 353; (2008) 101 ALD 78; (2008) 70 ATR 855 Federal Court of Australia Australia - Commonwealth 17 Mar 2008 AustLII flag 45
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 26
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
Elias v Commissioner of Taxation [2002] FCA 1132; (2002) 199 ALR 246; 51 ATR 1 Federal Court of Australia Australia - Commonwealth 13 Sep 2002 AustLII flag 10
Howland-Rose v Commissioner of Taxation [2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206 Federal Court of Australia Australia - Commonwealth circa 2002 AustLII flag 30
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 344
Minister for Immigration and Ethnic Affairs v Teoh [1995] HCA 20; (1995) 183 CLR 273; (1995) 128 ALR 353; (1995) 69 ALJR 423; (1995) 39 ALD 206; [1995] EOC 92-696; [1996] 1 CHRLD 67; (1995) 7 Leg Rep 18 High Court of Australia Australia - Commonwealth 7 Apr 1995 AustLII flag 1853
Sunrise Auto Ltd v Commissioner of Taxation [1995] FCA 969; (1995) 61 FCR 446; (1995) 133 ALR 274; 32 ATR 347 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 32
Consolidated Press Holding Ltd v Commissioner of Taxation [1994] FCA 1367; (1995) 57 FCR 348; 129 ALR 443; (1994) 14 ACSR 642; (1995) 30 ATR 390; 35 ALD 493 Federal Court of Australia Australia - Commonwealth 28 Sep 1994 AustLII flag 35
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 60
Webster v Lampard [1993] HCA 57; (1993) 177 CLR 598; (1993) 116 ALR 545; (1993) 67 ALJR 886; [1993] Aust Torts Reports 62,435 High Court of Australia Australia - Commonwealth 14 Oct 1993 AustLII flag 944
Walton v Gardiner (1993) 177 CLR 378 Australia - Commonwealth circa 1993 Legal Online / Westlaw flag 1612
Re Wade Ewart Cox v Lawrence George O'Donnell and David Glen Rossi [1992] FCA 26; (1992) 34 FCR 42; (1992) 106 ALR 145; (1992) 26 ALD 733 Federal Court of Australia Australia - Commonwealth 5 Feb 1992 AustLII flag 7
Whim Creek Consolidated NL v Colgan [1991] FCA 467; (1991) 31 FCR 469; (1991) 103 ALR 204; (1992) 25 ALD 213 Federal Court of Australia Australia - Commonwealth 7 Oct 1991 AustLII flag 38
Haoucher v Minister for Immigration and Ethnic Affairs [1990] HCA 22; (1990) 169 CLR 648; 93 ALR 51; (1990) 64 ALJR 357; 11 AAR 508; 19 ALD 577 High Court of Australia Australia - Commonwealth 7 Jun 1990 AustLII flag 358
Attorney-General (NSW) v Quin [1990] HCA 21; (1990) 170 CLR 1; (1990) 93 ALR 1; (1990) 64 ALJR 327; (1990) 33 IR 263; 18 ALD 77; (1990) 33 IPR 263 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 2013
Commonwealth v Verwayen (1990) 170 CLR 394 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 2029
Century Metals and Mining NL v Yeomans [1989] FCA 273; (1989) 40 FCR 564; (1989) 100 ALR 383; (1989) 22 ALD 730 Federal Court of Australia Australia - Commonwealth 25 Jul 1989 AustLII flag 74
Waltons Stores (Interstate) Ltd v Maher [1988] HCA 7; (1988) 164 CLR 387; (1988) 76 ALR 513; (1988) 62 ALJR 110; [1988] ANZ Conv R 98 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 1904
Fancourt v Mercantile Credits Ltd [1983] HCA 25; 48 ALR 1 High Court of Australia Australia - Commonwealth 11 Aug 1983 AustLII flag 1250
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 349
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Robbins v FCT [1974] HCA 58; (1973) 129 CLR 332; 1 ALR 13; (1974) 48 ALJR 367; 4 ATR 3 High Court of Australia Australia - Commonwealth 4 Sep 1974 AustLII flag 15
Theseus Exploration NL v Foyster [1972] HCA 41; (1972) 126 CLR 507; [1972-73] ALR 839; 46 ALJR 448 High Court of Australia Australia - Commonwealth 28 Jul 1972 AustLII flag 168
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 178
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 206
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 201
Ozone Manufacturing Pty Ltd v Deputy Commissioner of Taxation [2006] SASC 91; (2006) 94 SASR 269; (2006) 198 FLR 329; (2006) 62 ATR 142 Supreme Court of South Australia Australia - South Australia 31 Mar 2006 AustLII flag 56
Deputy Commissioner of Taxation for the Commonwealth of Australia v Cumins [No 3] [2008] WASC 87 Supreme Court of Western Australia Australia - Western Australia 15 May 2008 AustLII flag 2
Deputy Commissioner of Taxation v Saunders [2001] WASC 48; 46 ATR 334 Supreme Court of Western Australia Australia - Western Australia 23 Feb 2001 AustLII flag 4
Taxation, Deputy Commissioner of v Australian Machinery & Investment Co [1945] WALawRp 8; (1945) 8 ATD 133; (1945) 3 AITR 236; (1945) 47 WALR 9; (1945) 20 ALJR 326 Australia - Western Australia 27 Jun 1945 AustLII flag 28
Attorney General of Hong Kong v Ng Yuen Shiu [1983] 2 AC 629 United Kingdom circa 1983 LexisNexis / Westlaw flag 307
Wilson v Wallani [1880] UKLawRpExch 8; 5 Ex D 155; 49 LJQB 437 Court of Exchequer United Kingdom 2 Mar 1880 CommonLII flag 9

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