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Commissioner of Taxes (Vic) v Phillips     42

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Esso Australia Resources Pty Ltd	[2024] FCAFC 151	Federal Court of Australia	Australia - Commonwealth	22 Nov 2024	AustLII
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2024] FCA 87	Federal Court of Australia	Australia - Commonwealth	16 Feb 2024	AustLII		2
Guttikonda and Sheth and Commissioner of Taxation (Taxation)	[2022] AATA 1325	Administrative Appeals Tribunal	Australia	20 May 2022	AustLII
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		2
JSJG and Commissioner of Taxation (Taxation)	[2019] AATA 336	Administrative Appeals Tribunal	Australia	7 Mar 2019	AustLII		1
SRP (Hong Kong) Ltd v Fiji Revenue and Customs Authority	[2015] FJHC 470	High Court of Fiji	Fiji	24 Jun 2015	PacLII
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII		24
Tomasetti v Brailey	[2011] NSWSC 1446	Supreme Court of New South Wales	Australia - New South Wales	17 Nov 2011	AustLII		7
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		83
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
Lopez v Deputy Commissioner of Taxation	[2004] FCA 756	Federal Court of Australia	Australia - Commonwealth	16 Jun 2004	AustLII		2
Coward and Commissioner of Taxation	[1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83	Administrative Appeals Tribunal	Australia	9 Mar 1999	AustLII		9
Allman and Commissioner of Taxation	[1998] AATA 451; (1998) 39 ATR 1081	Administrative Appeals Tribunal	Australia	24 Jun 1998	AustLII		3
MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd	[1997] FCA 363	Federal Court of Australia	Australia - Commonwealth	16 May 1997	AustLII		6
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
Commissioner of Taxation v Northumberland Development Co Pty Ltd	[1995] FCA 1438	Federal Court of Australia	Australia - Commonwealth	8 Aug 1995	AustLII
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth)	[1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395	Federal Court of Australia	Australia - Commonwealth	26 Oct 1994	AustLII		5
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
Egmont Co-Operative Dairies Ltd v Comissioner of Inland Revenue HC Auckland M1029/92	[1993] NZHC 1733; 18 TRNZ 344; (1994) 16 NZTC 11,006	High Court of New Zealand	New Zealand	15 Nov 1993	NZLII		1
Tuite v Administrative Appeals Tribunal	[1993] FCA 113	Federal Court of Australia	Australia - Commonwealth	25 Mar 1993	AustLII		2
Re Taxation Appeals	[1992] AATA 55; (1992) 23 ATR 1057	Administrative Appeals Tribunal	Australia	18 Feb 1992	AustLII		3
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 377	Federal Court of Australia	Australia - Commonwealth	16 Aug 1991	AustLII
Re Taxation Appeals	[1991] AATA 125; 22 ATR 3184	Administrative Appeals Tribunal	Australia	16 May 1991	AustLII
Re Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 486	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII		1
Re Taxation Appeals	[1990] AATA 150	Administrative Appeals Tribunal	Australia	14 Jun 1990	AustLII
WT87/574 and WT86/3892 and Commissioner of Taxation	[1988] AATA 338; 20 ATR 3127	Administrative Appeals Tribunal	Australia	25 Nov 1988	AustLII
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		341
Commissioner of Taxation v Myer Emporium Ltd	[1985] FCA 376; 8 FCR 136; 16 ATR 902	Federal Court of Australia	Australia - Commonwealth	8 Oct 1985	AustLII		1
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
FCT v Harris	[1980] FCA 60; 30 ALR 10; (1980) 43 FLR 36; (1980) 10 ATR 869	Federal Court of Australia	Australia - Commonwealth	2 Jun 1980	AustLII		64
Tinkler v FCT	[1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408	Federal Court of Australia	Australia - Commonwealth	14 Dec 1979	AustLII		65
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		5
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		58
Bennett v FCT	[1947] HCA 25; (1947) 75 CLR 480; 8 ATD 265	High Court of Australia	Australia - Commonwealth	12 Aug 1947	AustLII		13

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi"	[2007] RevenueLawJl 1	Cassidy, Julie; Sykes, Andrew	Australia	circa 2007	AustLII
"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		1
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		85
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII		41
Burmah Steam Ship Co v Commissioners of Inland Revenue	(1930) 16 Tax Cas 67; [1931] SC 156		United Kingdom - Scotland	circa 1931			29
Short Bros Ltd v Commissioners of Inland Revenue	(1927) 12 Tax Cas 955; 136 LT 689		United Kingdom	circa 1927			18
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190