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Metropolitan Gas Co v FCT   flag  31

[1932] HCA 58; (1932) 47 CLR 621; 39 ALR 60; 2 ATD 178
High Court of Australia
Australia - Commonwealth
28th November, 1932

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bertram v Naudi (No 2) [2024] FCA 1239 Federal Court of Australia Australia - Commonwealth 25 Oct 2024 AustLII flag 1
VTBL and Commissioner of Taxation (Taxation) [2023] AATA 168 Administrative Appeals Tribunal Australia 13 Feb 2023 AustLII flag 2
Commissioner of Taxation v Addy [2020] FCAFC 135; 280 FCR 46; 382 ALR 68 Federal Court of Australia Australia - Commonwealth 6 Aug 2020 AustLII flag 20
Marks v Commissioner for ACT Revenue [2018] ACAT 84 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 29 Aug 2018 AustLII flag 3
Minister for Immigration and Border Protection v SZVFW [2018] HCA 30; (2018) 264 CLR 541; (2018) 357 ALR 408; (2018) 92 ALJR 713; (2018) 163 ALD 1; (2018) 75 AAR 434 High Court of Australia Australia - Commonwealth 8 Aug 2018 AustLII flag 1427
Sheahan v Thompson (No 2) [2015] NSWSC 871 Supreme Court of New South Wales Australia - New South Wales 2 Jul 2015 AustLII flag 4
Re Vestas - Australian Wind Technology Pty Ltd and Chief Executive Officer of Customs [2013] AATA 721; 137 ALD 586; (2013) 61 AAR 240 Administrative Appeals Tribunal Australia 8 Oct 2013 AustLII flag 4
TR 2010/1 - Income tax: superannuation contributions [2010] ATOTR TR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/1 - Income tax: superannuation contributions [2010] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Cameron Brae Pty Ltd v FCT [2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178 Federal Court of Australia Australia - Commonwealth 21 Aug 2007 AustLII flag 29
Mulleneux v Brennan [2002] WASC 43 Supreme Court of Western Australia Australia - Western Australia 18 Mar 2002 AustLII flag 1
Knudsen v Kara Kar Holdings Pty Ltd [2000] NSWSC 715 Supreme Court of New South Wales Australia - New South Wales 21 Jul 2000 AustLII flag 6
Australian Petroleum Nominees Pty Ltd v the Members of the Superannuation Complaints Tribunal and Robert James Harmer [1997] FCA 1466 Federal Court of Australia Australia - Commonwealth 12 Nov 1997 AustLII flag
Commissioner of Taxation v Unilever Australia Securities Ltd [1995] FCA 1086 Federal Court of Australia Australia - Commonwealth 24 Feb 1995 AustLII flag
Re Alan Bond Ex Parte: Robert Eastaugh Ramsay v Delores Jean Caboche; Peter Nommel Gleeson; John, Craig, Susanne, Jody, Eileen and Alan Bond [1992] FCA 574 Federal Court of Australia Australia - Commonwealth 30 Nov 1992 AustLII flag
Re Bayton Cleaning Co Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 524; 21 ATR 1206 Federal Court of Australia Australia - Commonwealth 21 Dec 1990 AustLII flag 1
FCT v McCabe [1990] FCA 389; (1990) 26 FCR 431; (1990) 21 ALD 740; (1990) 21 ATR 992; 12 AAR 447 Federal Court of Australia Australia - Commonwealth 12 Oct 1990 AustLII flag 41
QT87/860-863, QT87/2060,QT87/2061 and Commissioner of Taxation [1990] AATA 566; 21 ATR 3488 Administrative Appeals Tribunal Australia 19 Jul 1990 AustLII flag
Re Taxation Appeals [1990] AATA 9; (1990) 21 ATR 3212 Administrative Appeals Tribunal Australia 25 Jan 1990 AustLII flag 1
Imlach v Daley [1985] FCA 132; (1985) 7 FCR 457 Federal Court of Australia Australia - Commonwealth 23 Apr 1985 AustLII flag 54
FCT v Brian Hatch Timber Co (Sales) Pty Ltd [1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287 High Court of Australia Australia - Commonwealth 7 Jan 1972 AustLII flag 92
Driclad Pty Ltd v FCT [1968] HCA 91; (1968) 121 CLR 45; 14 ATD 302; 40 ALJR 285 High Court of Australia Australia - Commonwealth 21 Jun 1968 AustLII flag 159
Compton v FCT [1966] HCA 1; (1966) 116 CLR 233; (1966) 40 ALJR 366; 14 ATD 295; (1966) 10 AITR 282 High Court of Australia Australia - Commonwealth 30 Nov 1966 AustLII flag 25
Australasian Jam Co Pty Ltd v FCT [1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 87
MacCormick v Commissioner of Taxation [1945] ArgusLawRp 35; (1945) 51 ALR 237 Argus Law Reports Australia 27 Jun 1945 AustLII flag
R v Connell; Ex parte Hetton Bellbird Collieries Ltd [1944] HCA 42; (1944) 69 CLR 407; 18 ALJR 205 High Court of Australia Australia - Commonwealth 3 Oct 1944 AustLII flag 480
R v Carter; Ex parte Kisch [1934] HCA 50; (1934) 52 CLR 221; [1935] ALR 125 High Court of Australia Australia - Commonwealth 16 Nov 1934 AustLII flag 55
Metropolitan Gas Co v FCT [1932] HCA 58; (1932) 47 CLR 621; 39 ALR 60; 2 ATD 178 High Court of Australia Australia - Commonwealth 28 Nov 1932 AustLII flag 31

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to Reconsider Futuris" (2019) 43 Melbourne University Law Review 44 Azzi, John Australia circa 2019 AustLII flag 1
"Rationality and Judicial Review of Administrative Action" (2000) 24 Melbourne University Law Review 543 Airo-Farulla, Geoff Australia circa 2000 AustLII flag 18
"Trusts, Contracts and Covenants" (1995) 14 University of Tasmania Law Review 143 Dwyer, Bryan M Australia - Tasmania circa 1995 AustLII flag
"Control of the Commissioner's Discretionary Power under the Income Tax Assessment Act 1936-1974 (Cth), The" (1977-1978) 13 University of Western Australia Law Review 135 Sappideen, T R Australia - Western Australia circa 1978 AustLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Metropolitan Gas Co v Commissioner of Taxation; R v Commissioner of Taxation; Ex parte Metropolitan Gas Co [1932] ArgusLawRp 104; (1933) 39 ALR 60 Argus Law Reports Australia circa 1933 AustLII flag 1

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