LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Clarke v FCT   flag  58

[2009] HCA 33; (2009) 240 CLR 272; (2009) 258 ALR 623; (2009) 83 ALJR 1044; (2009) 72 ATR 868
High Court of Australia
Australia - Commonwealth
2nd September, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Williams v Commonwealth [2012] HCA 23; (2012) 248 CLR 156; (2012) 288 ALR 410; (2012) 86 ALJR 713 High Court of Australia Australia - Commonwealth 20 Jun 2012 AustLII flag 161
Clubb v Edwards [2019] HCA 11; (2019) 267 CLR 171; (2019) 366 ALR 1; (2019) 93 ALJR 448 High Court of Australia Australia - Commonwealth 10 Apr 2019 AustLII flag 131
Tajjour v New South Wales [2014] HCA 35; (2014) 254 CLR 508; 313 ALR 221; (2014) 241 A Crim R 381; (2014) 88 ALJR 860 High Court of Australia Australia - Commonwealth 8 Oct 2014 AustLII flag 126
Spence v Queensland [2019] HCA 15; (2019) 268 CLR 355; (2019) 367 ALR 587; (2019) 93 ALJR 643 High Court of Australia Australia - Commonwealth 15 May 2019 AustLII flag 59
Chubb Insurance Co of Australia Ltd v Moore [2013] NSWCA 212; (2013) 302 ALR 101 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Jul 2013 AustLII flag 53
United Firefighters Union of Australia v Country Fire Authority [2015] FCAFC 1; (2015) 228 FCR 497; (2015) 228 FLR 497; (2015) 315 ALR 460; (2015) 247 IR 167; (2015) 67 AILR 102-325 Federal Court of Australia Australia - Commonwealth 8 Jan 2015 AustLII flag 37
Herron v HarperCollins Publishers Australia Pty Ltd [2022] FCAFC 68; (2022) 292 FCR 336; (2022) 400 ALR 56 Federal Court of Australia Australia - Commonwealth 29 Apr 2022 AustLII flag 31
United Firefighters Union of Australia v Country Fire Authority [2014] FCA 17; (2014) 218 FCR 210; (2014) 308 ALR 438; (2014) 240 IR 277 Federal Court of Australia Australia - Commonwealth 31 Jan 2014 AustLII flag 28
Fortescue Metals Group Ltd v Commonwealth [2013] HCA 34; (2013) 250 CLR 548; (2013) 300 ALR 26; 89 ATR 1; 87 ALJR 935 High Court of Australia Australia - Commonwealth 7 Aug 2013 AustLII flag 28
Construction, Forestry, Mining and Energy Union v Victoria [2013] FCA 445; (2013) 302 ALR 1 Federal Court of Australia Australia - Commonwealth 17 May 2013 AustLII flag 21
Jones v Commonwealth [2023] HCA 34; 415 ALR 46; (2023) 97 ALJR 936 High Court of Australia Australia - Commonwealth 1 Nov 2023 AustLII flag 20
Walsh and Commissioner of Taxation, Re [2012] AATA 451; (2012) 130 ALD 200; (2012) 57 AAR 421 Administrative Appeals Tribunal Australia 18 Jul 2012 AustLII flag 11
Ross on behalf of the Cape York United #1 Claim Group v Queensland (No 24) (Olkola determination) [2024] FCA 740 Federal Court of Australia Australia - Commonwealth 10 Jul 2024 AustLII flag 9
Graham v Minister for Immigration and Border Protection [2018] FCA 1012; (2018) 265 FCR 634 Federal Court of Australia Australia - Commonwealth 6 Jul 2018 AustLII flag 9
Ufu v Cfa [2012] FWA 7155 Fair Work Australia Australia 21 Aug 2012 AustLII flag 8
Albrecht v Commissioner of Taxation [2014] FCAFC 176; (2014) 228 FCR 177; (2014) 315 ALR 231; (2014) 100 ATR 145 Federal Court of Australia Australia - Commonwealth 19 Dec 2014 AustLII flag 4
Save Our Strathbogie Forest Inc v Secretary to the Department of Energy, Environment and Climate Action [2024] FCA 317 Federal Court of Australia Australia - Commonwealth 2 Apr 2024 AustLII flag 3
Zurich Insurance PLC v Koper [2022] NSWCA 128 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Jul 2022 AustLII flag 3
Australian Workers ’ Union of Employees, Queensland v Queensland [2014] FWCFB 5546 Fair Work Commission Australia 13 Aug 2014 AustLII flag 3
Parliamentary Trustee of Parliamentary Contributory Superannuation Fund v FCT [2012] FCA 740; (2012) 203 FCR 146; (2012) 292 ALR 683 Federal Court of Australia Australia - Commonwealth 16 Jul 2012 AustLII flag 3
Wickham v Victoria Legal Aid [2019] FCA 1503 Federal Court of Australia Australia - Commonwealth 13 Sep 2019 AustLII flag 2
Bridge and Commissioner of Taxation [2012] AATA 453 Administrative Appeals Tribunal Australia 18 Jul 2012 AustLII flag 2
McLindon v Electoral Commission of Queensland [2012] QCA 48 Supreme Court of Queensland - Court of Appeal Australia - Queensland 14 Mar 2012 AustLII flag 2
Brown v Queensland [2020] FCA 1614 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 1
Urigwe v TAFE NSW, Sydney Institute [2014] FWC 9168 Fair Work Commission Australia 18 Dec 2014 AustLII flag 1
Lee v Commonwealth of Australia [2014] FCA 432; (2014) 220 FCR 300 Federal Court of Australia Australia - Commonwealth 2 May 2014 AustLII flag 1
Australian Workers' Union of Employees, Queensland v Queensland (Department of Communities, Child Safety and Disability Services) [2014] FWC 1979 Fair Work Commission Australia 25 Mar 2014 AustLII flag 1
Albrecht v Commissioner of Taxation [2013] FCA 1248 Federal Court of Australia Australia - Commonwealth 22 Nov 2013 AustLII flag 1
Parliamentary Trustee of Parliamentary Contribution Superannuation Fund v Commissioner of Taxation [2013] FCAFC 127; (2013) 216 FCR 329; (2013) 305 ALR 397; (2013) 96 ATR 334 Federal Court of Australia Australia - Commonwealth 14 Nov 2013 AustLII flag 1
Wilson and Commissioner of Taxation, Re [2012] AATA 452; (2012) 130 ALD 229 Administrative Appeals Tribunal Australia 18 Jul 2012 AustLII flag 1
Transcript of Proceedings, Williams v Commonwealth [2011] HCATrans 200 High Court of Australia Australia - Commonwealth 11 Aug 2011 AustLII flag 1
Shire of Ravensthorpe v John Patrick Galea [2009] WAIRComm 1149 Western Australian Industrial Relations Commission Australia - Western Australia 2 Nov 2009 AustLII flag 1
Deripaska v Minister for Foreign Affairs [2025] FCAFC 36 Federal Court of Australia Australia - Commonwealth 27 Mar 2025 AustLII flag
HJ (a pseudonym) v IBAC [2022] VSCA 282 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2022 AustLII flag
Rogers and Commissioner of Taxation (Taxation) [2021] AATA 4478 Administrative Appeals Tribunal Australia 1 Dec 2021 AustLII flag
Young and Commissioner of Taxation [2013] AATA 347 Administrative Appeals Tribunal Australia 28 May 2013 AustLII flag
Fortescue Metals Group Ltd v The Commonwealth of Australia [2013] HCATrans 42 High Court of Australia Australia - Commonwealth 7 Mar 2013 AustLII flag
Fortescue Metals Group Ltd v The Commonwealth of Australia [2013] HCATrans 41 High Court of Australia Australia - Commonwealth 6 Mar 2013 AustLII flag
"Table of Cases" [2013] ELECD 72 Edited Legal Collections Data Australia circa 2013 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Attributes and Attribution of State Courts-Federalism and the Kable Principle" (2012) 40 Federal Law Review 31 Lim, Brendan Australia circa 2012 AustLII flag 10
"Defining the Limits of Section 117 of the Constitution: the Need for a Theory of the Role of States" (2021) 44 University of New South Wales Law Journal 786 Reynolds, Daniel Australia circa 2021 AustLII flag 4
"The 2017 Winterton Lecture Sir Owen Dixon Today" (2018) 43 University of Western Australia Law Review 30 Gummow, William Australia - Western Australia circa 2018 AustLII flag 3
"Interpreting the Constitution - Words, History and Change" (2014) 40 Monash University Law Review 29 French, Robert Australia circa 2014 AustLII flag 3
"Reimagining Fiscal Federalism: Section 96 as a Transitional Provision" (2014) 33 University of Queensland Law Journal 221 Crowe, Jonathan; Stephenson Australia circa 2014 AustLII flag 2
"Pape's Case: What Does It Say About Standing as an Attribute of 'access to Justice'?" (2010) 22 (3) Bond Law Review 16 Johnston, Peter Australia circa 2010 AustLII flag 2
"The Narrative Model of Constitutional Implications: a Defence of Roach v Electoral Commissioner" (2019) 42 University of New South Wales Law Journal 91 Crowe, Jonathan Australia circa 2019 AustLII flag 1
"Sharing Water From Transboundary Rivers in Australia - an Interstate Common Law?" (2015) 39 Melbourne University Law Review 263 Webster, Adam Australia circa 2015 AustLII flag 1
"Can Parliament Deprive the High Court of Jurisdiction with respect to Matters Arising under the Constitution or Involving its Interpretation?" (2020) 41 Adelaide Law Review 87 Size, Robert Australia circa 2020 AustLII flag
"The Federal Principle" [2018] UMelbLRS 10 Crommelin, M Australia circa 2018 AustLII flag
"Australian Constitutionalism between Subsidiarity and Federalism" (2016) 42 Monash University Law Review 383 Gussen, Benjamen Franklen Australia circa 2016 AustLII flag
"Achieving Fairness in the Allocation of Public Funding in Referendum Campaigns" (2016) 37 Adelaide Law Review 13 Kildea, Paul Australia circa 2016 AustLII flag
"Peter Johnston's Contribution to Public Law in Western Australia " (2015) 39 (2) University of Western Australia Law Review 11 French, Robert Australia - Western Australia circa 2015 AustLII flag
"Homelessness Legislation for Australia: a Missed Opportunity" (2014) 37 University of New South Wales Law Journal 820 Walsh, Tamara Australia circa 2014 AustLII flag
"Fortescue Metals Group Ltd v Commonwealth: The mining tax, discrimination and federalism (Case Note)" [2014] UNSWLRS 35 Lynch, Andrew Australia circa 2014 AustLII flag
"Heresy in the High Court? Federalism as a Constraint on Commonwealth Power" [2013] UNSWLRS 55 Hume, David; Lynch, Andrew; Williams, George Australia circa 2013 AustLII flag
"Table of Cases" [2013] ELECD 72 Edited Legal Collections Data Australia circa 2013 AustLII flag
"State Immunity from Commonwealth Legislation: Assessing Its Development and the Roles of Sections 106 and 107 of the Commonwealth Constitution" (2012) 36 (2) University of Western Australia Law Review 252 Sharpe, Adam Australia - Western Australia circa 2012 AustLII flag
"A Federal Human Rights - What Implications for the State and Territories?" (2010) 33 University of New South Wales Law Journal 110 Gleeson, Justin Australia circa 2010 AustLII flag
"Rethinking the Federal Balance: How Federal Theory Supports States' Rights" [2010] WAJurist 2 Evans, Michelle Australia circa 2010 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act 1936 (Cth)
Contributions Tax Imposition Act 1997 (Cth)
Contributions Tax (Members of Constitutionally Protected Superannuation Funds) (Cth) s5, s8, s9, s10, s11, s15, s21, s38
Superannuation Contributions Tax (Members of Constitutionally Protected (Cth)
Superannuation Contributions Tax (Members of Constitutionally Protected (Cth) s4
Superannuation Guarantee (Administration) Act 1992 (Cth) s12, s16
Taxation Administration Act 1953 (Cth) s14ZZ
Banking Act 1945 (Cth)
Pay-roll Tax Act 1941 (Cth)
Industrial Relations Act (NSW) s7, s9, s10, s15, s25, s29, s30, s31, s41, s107, s108, s111, s123, s124
Parliamentary Remuneration (SA) s3, s4, s6
Parliamentary Superannuation Act 1974 (SA) s21
Police Superannuation Act 1990 (SA)
Superannuation Act (SA)
Superannuation Measures) Act 2004 (SA)
Superannuation Act 1994 (SA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
"The Narrative Model of Constitutional Implications: a Defence of Roach v Electoral Commissioner" (2019) 42 University of New South Wales Law Journal 91 Crowe, Jonathan Australia circa 2019 AustLII flag 1
"Sharing Water From Transboundary Rivers in Australia - an Interstate Common Law?" (2015) 39 Melbourne University Law Review 263 Webster, Adam Australia circa 2015 AustLII flag 1
Urigwe v TAFE NSW, Sydney Institute [2014] FWC 9168 Fair Work Commission Australia 18 Dec 2014 AustLII flag 1
Lee v Commonwealth of Australia [2014] FCA 432; (2014) 220 FCR 300 Federal Court of Australia Australia - Commonwealth 2 May 2014 AustLII flag 1
Australian Workers' Union of Employees, Queensland v Queensland (Department of Communities, Child Safety and Disability Services) [2014] FWC 1979 Fair Work Commission Australia 25 Mar 2014 AustLII flag 1
Albrecht v Commissioner of Taxation [2013] FCA 1248 Federal Court of Australia Australia - Commonwealth 22 Nov 2013 AustLII flag 1
Parliamentary Trustee of Parliamentary Contribution Superannuation Fund v Commissioner of Taxation [2013] FCAFC 127; (2013) 216 FCR 329; (2013) 305 ALR 397; (2013) 96 ATR 334 Federal Court of Australia Australia - Commonwealth 14 Nov 2013 AustLII flag 1
Wilson and Commissioner of Taxation, Re [2012] AATA 452; (2012) 130 ALD 229 Administrative Appeals Tribunal Australia 18 Jul 2012 AustLII flag 1
Transcript of Proceedings, Williams v Commonwealth [2011] HCATrans 200 High Court of Australia Australia - Commonwealth 11 Aug 2011 AustLII flag 1
Shire of Ravensthorpe v John Patrick Galea [2009] WAIRComm 1149 Western Australian Industrial Relations Commission Australia - Western Australia 2 Nov 2009 AustLII flag 1
Clarke v Commissioner of Taxation [2008] HCATrans 375 High Court of Australia Australia - Commonwealth 13 Nov 2008 AustLII flag 1
Deripaska v Minister for Foreign Affairs [2025] FCAFC 36 Federal Court of Australia Australia - Commonwealth 27 Mar 2025 AustLII flag
HJ (a pseudonym) v IBAC [2022] VSCA 282 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2022 AustLII flag
Rogers and Commissioner of Taxation (Taxation) [2021] AATA 4478 Administrative Appeals Tribunal Australia 1 Dec 2021 AustLII flag
"Can Parliament Deprive the High Court of Jurisdiction with respect to Matters Arising under the Constitution or Involving its Interpretation?" (2020) 41 Adelaide Law Review 87 Size, Robert Australia circa 2020 AustLII flag
"The Federal Principle" [2018] UMelbLRS 10 Crommelin, M Australia circa 2018 AustLII flag
"Australian Constitutionalism between Subsidiarity and Federalism" (2016) 42 Monash University Law Review 383 Gussen, Benjamen Franklen Australia circa 2016 AustLII flag
"Achieving Fairness in the Allocation of Public Funding in Referendum Campaigns" (2016) 37 Adelaide Law Review 13 Kildea, Paul Australia circa 2016 AustLII flag
"Peter Johnston's Contribution to Public Law in Western Australia " (2015) 39 (2) University of Western Australia Law Review 11 French, Robert Australia - Western Australia circa 2015 AustLII flag
"Homelessness Legislation for Australia: a Missed Opportunity" (2014) 37 University of New South Wales Law Journal 820 Walsh, Tamara Australia circa 2014 AustLII flag
"Fortescue Metals Group Ltd v Commonwealth: The mining tax, discrimination and federalism (Case Note)" [2014] UNSWLRS 35 Lynch, Andrew Australia circa 2014 AustLII flag
Young and Commissioner of Taxation [2013] AATA 347 Administrative Appeals Tribunal Australia 28 May 2013 AustLII flag
Fortescue Metals Group Ltd v The Commonwealth of Australia [2013] HCATrans 42 High Court of Australia Australia - Commonwealth 7 Mar 2013 AustLII flag
Fortescue Metals Group Ltd v The Commonwealth of Australia [2013] HCATrans 41 High Court of Australia Australia - Commonwealth 6 Mar 2013 AustLII flag
"Table of Cases" [2013] ELECD 72 Edited Legal Collections Data Australia circa 2013 AustLII flag
"Heresy in the High Court? Federalism as a Constraint on Commonwealth Power" [2013] UNSWLRS 55 Hume, David; Lynch, Andrew; Williams, George Australia circa 2013 AustLII flag
"State Immunity from Commonwealth Legislation: Assessing Its Development and the Roles of Sections 106 and 107 of the Commonwealth Constitution" (2012) 36 (2) University of Western Australia Law Review 252 Sharpe, Adam Australia - Western Australia circa 2012 AustLII flag
"A Federal Human Rights - What Implications for the State and Territories?" (2010) 33 University of New South Wales Law Journal 110 Gleeson, Justin Australia circa 2010 AustLII flag
"Rethinking the Federal Balance: How Federal Theory Supports States' Rights" [2010] WAJurist 2 Evans, Michelle Australia circa 2010 AustLII flag

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback