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Box v Commissioner of Taxation   flag  48

[1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71
High Court of Australia
Australia - Commonwealth
17th November, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
AHG WA (2015) Pty Ltd v Mercedes-Benz Australia/Pacific Pty Ltd [2023] FCA 1022 Federal Court of Australia Australia - Commonwealth 30 Aug 2023 AustLII flag 6
Belflora Pty Ltd v Vinflora Pty Ltd [2021] NSWCA 178; (2021) 106 NSWLR 67 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Aug 2021 AustLII flag 10
Seeley International Pty Ltd v Millennium Electronics Pty Ltd (in liq) (No 2) [2020] SASC 211 Supreme Court of South Australia Australia - South Australia 30 Oct 2020 AustLII flag 4
Belflora Pty Ltd v Vinflora Pty Ltd [2020] NSWSC 1229 Supreme Court of New South Wales Australia - New South Wales 11 Sep 2020 AustLII flag 4
Yuan v o'Neill [2020] SASC 49 Supreme Court of South Australia Australia - South Australia 9 Apr 2020 AustLII flag 2
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
Kraft Foods Group Brands LLC v Bega Cheese Ltd (No 8) [2019] FCA 593; (2019) 370 ALR 371 Federal Court of Australia Australia - Commonwealth 1 May 2019 AustLII flag 8
Commissioner of State Revenue (WA) v Placer Dome Inc [2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65 High Court of Australia Australia - Commonwealth 5 Dec 2018 AustLII flag 27
Placer Dome Inc v Commissioner of State Revenue [2017] WASCA 165; (2017) 106 ATR 511 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Sep 2017 AustLII flag 10
TWG Tea Co Pte Ltd v Tsit Wing (Hong Kong) Co Ltd [2016] HKCFA 2; [2016] 4 HKC 486; (2016) 19 HKCFAR 20 Hong Kong Court of Final Appeal Hong Kong 29 Jan 2016 HKLII flag 16
JT International SA v Commonwealth of Australia [2012] HCA 43; (2012) 250 CLR 1; (2012) 291 ALR 669; (2012) 86 ALJR 1297; (2012) 97 IPR 321 High Court of Australia Australia - Commonwealth 5 Oct 2012 AustLII flag 115
Siva Afi Investment and Designs Ltd v Attorney General [2012] WSSC 46 Supreme Court of Samoa Samoa 13 Jul 2012 PacLII flag
Jones and Commissioner of Taxation [2011] AATA 26 Administrative Appeals Tribunal Australia 24 Jan 2011 AustLII flag 1
Sturt Football Club Inc v Commissioner of State Taxation [2010] SASC 279; (2010) 80 ATR 532 Supreme Court of South Australia Australia - South Australia 1 Oct 2010 AustLII flag 4
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd [2008] NTCA 14; (2008) 156 NTR 1; (2008) 227 FLR 156; (2008) 72 ATR 901; (2008) 24 NTLR 33; [2008] ATC 20-086 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 23 Dec 2008 AustLII flag 8
Cyril Henschke Pty Ltd v Commissioner of State Taxation [2008] SASC 360; (2008) 104 SASR 1; (2008) 74 ATR 624; [2008] ATC 20-088 Supreme Court of South Australia Australia - South Australia 18 Dec 2008 AustLII flag 9
Summerfield & Summerfield [2006] FamCA 1238 Family Court of Australia Australia 23 Nov 2006 AustLII flag 1
Mid-City Skin Cancer & Laser Centre Pty Ltd v Zahedi-Anarak [2006] NSWSC 844; (2006) 67 NSWLR 569 Supreme Court of New South Wales Australia - New South Wales 13 Sep 2006 AustLII flag 35
Ringwood Plus Pty Ltd v Commissioner of State Revenue [2004] VSC 494 Supreme Court of Victoria Australia - Victoria 2 Dec 2004 AustLII flag 14
Fagenblat v FGT Custodians Pty Ltd [2004] VSC 196 Supreme Court of Victoria Australia - Victoria 3 Jun 2004 AustLII flag 4
Commissioner of State Revenue v Uniqema Pty Ltd [2004] VSCA 82; (2004) 9 VR 523; 56 ATR 19 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 May 2004 AustLII flag 28
Harrington v Harrington Services Pty Ltd (in liq) [2002] NSWSC 859; 55 NSWLR 618; (2002) 11 BPR 20,211 Supreme Court of New South Wales Australia - New South Wales 20 Sep 2002 AustLII flag 10
CSR Ltd v Wagner Investments Pty Ltd [2002] QSC 143 Supreme Court of Queensland Australia - Queensland 18 Apr 2002 AustLII flag
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 101
Commissioner of Taxation v Murry [1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605 High Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 80
Commissioner Of Taxation of the commonwealth of Australia v Murry B19/1997 (Thu, 6 Nov 1997 14:06:03 +1100 (EST)) [1997] HCATrans 350 High Court of Australia Australia - Commonwealth 6 Nov 1997 AustLII flag
Currie v Liston Matter [1997] NSWSC 389 Supreme Court of New South Wales Australia - New South Wales 10 Sep 1997 AustLII flag
Fraser v Lesley William Pickup and Colonial Business Brokers Pty Ltd [1997] NSWCA 116 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Jun 1997 AustLII flag
EIE Ocean BV v Commissioner of Stamp Duties [1996] QCA 524 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Dec 1996 AustLII flag 1
Commissioner of Taxation of the Commonwealth of Australia v Judith Stella Murry [1996] FCA 622 Federal Court of Australia Australia - Commonwealth 25 Jul 1996 AustLII flag
Commissioner of Taxation v Murry [1996] FCA 1647; (1996) 68 FCR 156; 149 ALR 56; (1996) 33 ATR 206 Federal Court of Australia Australia - Commonwealth 25 Jul 1996 AustLII flag 2
Liftronic Pty Ltd v Commissioner of Taxation [1996] FCA 1474 Federal Court of Australia Australia - Commonwealth 15 May 1996 AustLII flag
WT95/39 and Commissioner of Taxation [1996] AATA 493; (1996) 31 ATR 1309 Administrative Appeals Tribunal Australia 25 Jan 1996 AustLII flag
Commissioner of Taxation v Krakos Investments Pty Ltd [1995] FCA 1767 Federal Court of Australia Australia - Commonwealth 19 Dec 1995 AustLII flag
QT95/14 and Commissioner of Taxation [1995] AATA 335; (1995) 32 ATR 1091 Administrative Appeals Tribunal Australia 17 Nov 1995 AustLII flag 2
Krakos Investments Pty Ltd v Deputy Commissioner of Taxation [1995] FCA 1311 Federal Court of Australia Australia - Commonwealth 21 Jun 1995 AustLII flag
Aceville Pty Ltd v State Rail Authority of New South Wales [1995] NSWLEC 47 Land and Environment Court of New South Wales Australia - New South Wales 24 Mar 1995 AustLII flag
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties [1995] ATOTR TR95/3 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties [1995] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
Re Commissioner of Taxation [1994] AATA 297 Administrative Appeals Tribunal Australia 7 Oct 1994 AustLII flag
TT87/247-257 and Commissioner of Taxation [1988] AATA 290; 19 ATR 3940 Administrative Appeals Tribunal Australia 27 Sep 1988 AustLII flag
Berry v FCT [1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262 High Court of Australia Australia - Commonwealth 28 Oct 1953 AustLII flag 60
FCT v Connolly [1953] HCA 50; 90 CLR 483; 10 ATD 213 High Court of Australia Australia - Commonwealth 4 Sep 1953 AustLII flag 2
Watson v FCT [1953] HCA 98; (1953) 87 CLR 353; [1952] ALR 427; 9 ATD 426 High Court of Australia Australia - Commonwealth 10 Mar 1953 AustLII flag 36

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Goodwill and Taxation Issues" [2010] UNSWLRS 49 Walpole, Michael Australia circa 2010 AustLII flag
"The Cat, the Dog, the Rat and the Rabbit': Identifying and Valuing 'Goodwill' after FCT v Murry" (1999) 2 (4) Journal of Australian Taxation 212 Mroczkowski, Primrose Australia circa 1999 AustLII flag
"When is Goodwill Not Goodwill" (1999) 2 Journal of Australian Taxation 48 Walpole, Michael Australia circa 1999 AustLII flag 1
"FCT v Murry: The Federal Court Takes Licence with Goodwill" (1996) 3 Deakin Law Review 201 Tregoning, Ian Australia circa 1996 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lawrence v Sinclair (1949) 2 KB 77 United Kingdom circa 1949 LexisNexis / Westlaw flag 1
Stuchbery v General Accident Fire and Life Assurance Corporation Ltd (1949) 2 KB 256 United Kingdom circa 1949 LexisNexis / Westlaw flag 1
Phillips v FCT [1947] HCA 50; (1947) 75 CLR 332; [1948] 1 ALR 50; 8 ATD 297 High Court of Australia Australia - Commonwealth 12 Dec 1947 AustLII flag 9
H Morell & Sons Ltd v Canter (1947) 2 All ER 533 United Kingdom circa 1947 LexisNexis flag 1
FCT v Williamson [1943] HCA 24; (1943) 67 CLR 561; [1943] ALR 332; 7 ATD 272 High Court of Australia Australia - Commonwealth 3 Sep 1943 AustLII flag 39
Vancouver Malt and Sake Brewing Co Ltd v Vancouver Breweries Ltd [1934] AC 181 United Kingdom circa 1934 LexisNexis / Westlaw flag 28
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272
Townsend v Jarman [1900] UKLawRpCh 148; [1900] 2 Ch 698 Court of Chancery United Kingdom 18 Jul 1900 CommonLII flag 11
Trego v Hunt [1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 73 LT 514; 44 WR 225; 65 LJCh 1; 12 Rul Cas 442 United Kingdom 20 Feb 1895 CommonLII flag 128
Ginesi v Cooper & Co [1880] UKLawRpCh 70; 14 Ch D 596 Court of Chancery United Kingdom 5 Mar 1880 CommonLII flag 9
Potter v The Commissioners of Inland Revenue [1854] EngR 645; 10 Exch 147; 23 LJEx 345; 156 ER 392 Court of Exchequer United Kingdom circa 1854 CommonLII flag 30
Kennedy v Lee [1817] EngR 741; 3 Mer 441; 36 ER 170; 452 Jur NS 55 UK United Kingdom circa 1817 CommonLII flag 21
Lobbon, Ex parte [1810] EngR 179 United Kingdom circa 1810 CommonLII flag 1
Cruttwell v Lye [1810] EngR 542; 17 Ves 335; 34 ER 129; (1810) 17 Ves Jr 335; 1 Rose 123 Court of Chancery United Kingdom circa 1810 CommonLII flag 35
Churton v Douglas 70 ER 385 United Kingdom CommonLII flag 17

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