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Deputy FCT v Purcell     46

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Perkins and Perkins (Child support)	[2022] AATA 3066	Administrative Appeals Tribunal	Australia	29 Jun 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR TR2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue	[2007] WASC 155; 69 ATR 771	Supreme Court of Western Australia	Australia - Western Australia	24 Jul 2007	AustLII		5
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
Tuite v Administrative Appeals Tribunal	[1993] FCA 113	Federal Court of Australia	Australia - Commonwealth	25 Mar 1993	AustLII		2
Re Taxation Appeals	[1991] AATA 205; 22 ATR 3437	Administrative Appeals Tribunal	Australia	6 Sep 1991	AustLII
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation	[1990] FCA 254	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation	[1989] FCA 107	Federal Court of Australia	Australia - Commonwealth	10 Apr 1989	AustLII
Re Taxation Appeals (No 140)	[1987] AATA 147	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
WT85/77 and Commissioner of Taxation	[1987] AATA 148; 18 ATR 3369	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
IT 2330 - Income Tax : Income Splitting	[1986] ATOITR IT2330	Australian Taxation Office	Australia - Commonwealth	30 Jun 1986	AustLII
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
Re Commissioner of Taxation of the Commonwealth of Australia v Michael Bernard Galland	[1984] FCA 402	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII
It 2121 - Income Tax: Family Companies and Trusts in Relation To Income From Personal Exertion	[1984] ATOITR IT2121	Australian Taxation Office	Australia - Commonwealth	12 Dec 1984	AustLII
Re Gary Tupicoff v the Commissioner of Taxation	[1984] FCA 353	Federal Court of Australia	Australia - Commonwealth	21 Nov 1984	AustLII
Mullens v FCT	[1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82	High Court of Australia	Australia - Commonwealth	9 Sep 1976	AustLII		52
Hollyock v FCT	[1971] HCA 43; (1971) 125 CLR 647; 45 ALJR 572; 2 ATR 601	High Court of Australia	Australia - Commonwealth	29 Oct 1971	AustLII		19
FCT v Casuarina Pty Ltd	[1971] HCA 78; (1971) 127 CLR 62	High Court of Australia	Australia - Commonwealth	23 Apr 1971	AustLII		1
Hooker-Rex Pty Ltd v FCT	[1970] HCA 23; (1970) 123 CLR 71; 1 ATR 641; 44 ALJR 276	High Court of Australia	Australia - Commonwealth	30 Jul 1970	AustLII		7
Peate v FCT	[1964] HCA 84; (1964) 111 CLR 443	High Court of Australia	Australia - Commonwealth	12 Aug 1964	AustLII		5
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449		Australia - Commonwealth	25 Feb 1964	AustLII		1
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		54
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia - Commonwealth	7 Jul 1958	AustLII		185
FCT v Newton	[1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1	High Court of Australia	Australia - Commonwealth	31 May 1957	AustLII		48
War Assets Pty Ltd v FCT	[1954] HCA 81; 91 CLR 53; 10 ATD 303	High Court of Australia	Australia - Commonwealth	3 Mar 1954	AustLII		18
Bell v FCT	[1953] HCA 99	High Court of Australia	Australia - Commonwealth	8 May 1953	AustLII		3
De Romero v Vera Reid	[1932] ArgusLawRp 116; (1933) 39 ALR 187	Argus Law Reports	Australia	19 Dec 1932	AustLII
Jaques v FCT	[1924] HCA 60	High Court of Australia	Australia - Commonwealth	10 Jun 1924	AustLII		3
Groongal Pastoral Co Ltd v Falkiner	[1923] NSWStRp 74; 24 SR (NSW) 122	Supreme Court of New South Wales	Australia - New South Wales	9 Dec 1923	AustLII		1
Deputy FCT v Purcell	[1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362	High Court of Australia	Australia - Commonwealth	12 Aug 1921	AustLII		46

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC)	[2007] VicJSchol 19	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"New Zealand Lawyers and Overseas Precedent 1874-1973 - Lessons from the Otago District Law Society Library"	(2007) 11 Otago Law Review 469	Finn, Jeremy	New Zealand	circa 2007	NZLII		4
"Part Iva And Tax Reform"	[2005] JlATaxTA 19	Delany, Tom	Australia	circa 2005	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3
"Domesticating Tax Reform: The Family in Australian Tax and Transfer Law"	(1999) 21 Sydney Law Review 453	Stewart, Miranda	Australia	circa 1999	AustLII		5
"Tax Avoidance in Australia: Results and Prospects"	(1994) 22 (3) Federal Law Review 493	Passant, John	Australia	circa 1994	AustLII
"Section 260 Re-Examined: Posing Critical Questions about Tax Avoidance"	(1975-1976) 1 University of New South Wales Law Journal 211	Grbich, Yuri	Australia	circa 1976	AustLII		2
"Legal Avoidance of Taxation and Section 260: Newton v FCT"	(1959) 3 Sydney Law Review 153	Beaumont, B A	Australia	circa 1959	AustLII
"Newton v Commissioner of Taxation (Income Tax)"	(1959) 2 Melbourne University Law Review 110	Vincent, F H	Australia	circa 1959	AustLII
"Legal Avoidance of Taxation: Bell v FCT"	(1953-1955) 1 Sydney Law Review 236	Nettheim, Garth	Australia	circa 1955	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Deputy FCT v Thomas Purcell	[1921] ArgusLawRp 73; (1921) 27 ALR 362	Argus Law Reports	Australia	circa 1921	AustLII		1