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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
Jones and Commissioner of Taxation [2011] AATA 26 Administrative Appeals Tribunal Australia 24 Jan 2011 AustLII flag 1
WT95/39 and Commissioner of Taxation [1996] AATA 493; (1996) 31 ATR 1309 Administrative Appeals Tribunal Australia 25 Jan 1996 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
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
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
Summerfield & Summerfield [2006] FamCA 1238 Family Court of Australia Australia 23 Nov 2006 AustLII flag 1
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
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 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
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
Liftronic Pty Ltd v Commissioner of Taxation [1996] FCA 1474 Federal Court of Australia Australia - Commonwealth 15 May 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
Krakos Investments Pty Ltd v Deputy Commissioner of Taxation [1995] FCA 1311 Federal Court of Australia Australia - Commonwealth 21 Jun 1995 AustLII flag
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
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
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
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
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
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
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
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
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
Currie v Liston Matter [1997] NSWSC 389 Supreme Court of New South Wales Australia - New South Wales 10 Sep 1997 AustLII flag
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
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
CSR Ltd v Wagner Investments Pty Ltd [2002] QSC 143 Supreme Court of Queensland Australia - Queensland 18 Apr 2002 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
Siva Afi Investment and Designs Ltd v Attorney General [2012] WSSC 46 Supreme Court of Samoa Samoa 13 Jul 2012 PacLII flag
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
Yuan v o'Neill [2020] SASC 49 Supreme Court of South Australia Australia - South Australia 9 Apr 2020 AustLII flag 2
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
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
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
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
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

Law Journal Articles Referring to this Case

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

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
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
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
"FCT v Murry: The Federal Court Takes Licence with Goodwill" (1996) 3 Deakin Law Review 201 Tregoning, Ian Australia circa 1996 AustLII flag
Kennedy v Lee [1817] EngR 741; 3 Mer 441; 36 ER 170; 452 Jur NS 55 UK United Kingdom circa 1817 CommonLII flag 21
"Goodwill and Taxation Issues" [2010] UNSWLRS 49 Walpole, Michael Australia circa 2010 AustLII flag
"When is Goodwill Not Goodwill" (1999) 2 Journal of Australian Taxation 48 Walpole, Michael Australia circa 1999 AustLII flag 1
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
Stuchbery v General Accident Fire and Life Assurance Corporation Ltd (1949) 2 KB 256 United Kingdom circa 1949 LexisNexis / Westlaw flag 1
Churton v Douglas 70 ER 385 United Kingdom circa 1949 CommonLII flag 17
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272
Vancouver Malt and Sake Brewing Co Ltd v Vancouver Breweries Ltd [1934] AC 181 United Kingdom circa 1934 LexisNexis / Westlaw flag 28
Lawrence v Sinclair (1949) 2 KB 77 United Kingdom circa 1949 LexisNexis / Westlaw flag 1
H Morell & Sons Ltd v Canter (1947) 2 All ER 533 United Kingdom circa 1947 LexisNexis flag 1
Lobbon, Ex parte [1810] EngR 179 United Kingdom circa 1810 CommonLII flag 1

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