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Newton v Commissioner of Taxation of the Commonwealth of Australia     118

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2021] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2022] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		9
TOWER ONE ST GEORGE WHARF Ltd v Revenue & Customs (tamp Duty Land Tax (SDLT) - Sub-sales)	[2022] UKFTT 154	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2022	BAILII
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)	[2022] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2022	BAILII		1
Unicomer (St Vincent) Ltd v Appeal Commissioners	[2021] ECarSC 116	Eastern Caribbean Supreme Court	International	29 Apr 2021	CommonLII
Mondelez Australia Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union	[2020] HCA 29; (2020) 271 CLR 495; (2020) 381 ALR 601; (2020) 94 ALJR 818; (2020) 297 IR 338	High Court of Australia	Australia - Commonwealth	13 Aug 2020	AustLII		89
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		23
DLC v Commissioner of Inland Revenue	[2019] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	27 Sep 2019	NZLII
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2018] NZHC 2860	High Court of New Zealand	New Zealand	5 Nov 2018	NZLII		1
Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2017] UKFTT 754	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2017	BAILII		1
Re Day	[2017] HCA 2; (2017) 340 ALR 368; (2017) 91 ALJR 262	High Court of Australia	Australia - Commonwealth	27 Jan 2017	AustLII		60
Disputant O v Commissioner of Inland Revenue	[2015] NZTRA 20	New Zealand Taxation Review Authority	New Zealand	27 Nov 2015	NZLII
SMM Solomon Ltd v Attorney General; Bugotu Minerals Ltd v Attorney General	[2014] SBHC 91	High Court of Solomon Islands	Solomon Islands	24 Sep 2014	PacLII
Disputant G v Commissioner of Inland Revenue	[2014] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	16 May 2014	NZLII
Perpetual Custodians Ltd (as custodian for Tamoran Pty Ltd as trustee for Michael Crivelli) v IOOF Investment Management Ltd; Murray v Perennial Investment Partners Ltd	[2012] NSWSC 1318; (2012) 91 ACSR 530	Supreme Court of New South Wales	Australia - New South Wales	30 Oct 2012	AustLII		3
Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145	[2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099	High Court of New Zealand	New Zealand	12 Dec 2011	NZLII		2
Australian Competition and Consumer Commission (ACCC) v TF Woollam & Son Pty Ltd	[2011] FCA 973; (2011) 196 FCR 212; (2011) 285 ALR 236	Federal Court of Australia	Australia - Commonwealth	24 Aug 2011	AustLII		18
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue	[2011] NZSCTrans 19		New Zealand	27 Jun 2011	NZLII
White v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1188	[2010] NZHC 1826; (2010) 24 NZTC 24,600	High Court of New Zealand	New Zealand	12 Oct 2010	NZLII
Krukziener v Commissioner of Inland Revenue HC Auckland CIV 2010-404-728	[2010] NZHC 1714; (2010) 24 NZTC 24,563	High Court of New Zealand	New Zealand	17 Sep 2010	NZLII		1
Case Z24	[2010] NZTRA 4; (2010) 24 NZTC 14,354	New Zealand Taxation Review Authority	New Zealand	4 Feb 2010	NZLII		1
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Glenharrow Holdings Ltd v CIR	[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		32
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		154
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
ANZ National Bank Ltd v the Commissioner of Inland Revenue HC WN Civ 2005-485-1037	[2008] NZHC 508	High Court of New Zealand	New Zealand	15 Apr 2008	NZLII
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
BNZ Investments Ltd v Commissioner of Inland Revenue	[2007] NZCA 356; [2008] 1 NZLR 598; (2007) 23 NZTC 21,589	Court of Appeal of New Zealand	New Zealand	21 Aug 2007	NZLII		13
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
[2007] HKCFI 144 (13 February 2007)	[2007] HKCFI 144	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII
Hit Finance Ltd v Commissioner of Inland Revenue	[2007] HKCFI 125	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII		4
Hongkong International Terminals Ltd v Commissioner of Inland Revenue	[2007] HKCFI 126	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII
[2006] HKCA 511 (22 December 2006)	[2006] HKCA 511	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2006] HKCA 498; [2007] 2 HKC 455; [2007] 2 HKLRD 380	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII		1
Avoidance - Arrangement held to increase Family Support entitlements	[2006] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	3 Nov 2006	NZLII
Fish v Solution 6 Holdings Ltd	[2006] HCA 22; (2006) 225 CLR 180; (2006) 227 ALR 241; (2006) 151 IR 256; (2006) 80 ALJR 959	High Court of Australia	Australia - Commonwealth	18 May 2006	AustLII		110
Batterham v QSR Ltd	[2006] HCA 23; (2006) 225 CLR 237; (2006) 227 ALR 212; (2006) 80 ALJR 995	High Court of Australia	Australia - Commonwealth	18 May 2006	AustLII		61
Telecom Mobile Ltd v Commerce Commission	[2006] NZSCTrans 2		New Zealand	9 Feb 2006	NZLII
Commerce Commission v Telecom Mobile Ltd CA148/04	[2005] NZCA 218; [2006] 1 NZLR 190; (2005) 2 NZCCLR 486; (2005) 11 TCLR 436; (2005) 8 NZBLC 101,657	Court of Appeal of New Zealand	New Zealand	25 Aug 2005	NZLII		2
Tax Avoidance Scheme, request for Judge to recuse himself	[2005] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	27 Jul 2005	NZLII
Re Ng and Department of Education	[2005] VCAT 1054; 23 VAR 86	Victorian Civil and Administrative Tribunal	Australia - Victoria	6 Jun 2005	AustLII		20
Newmont Pajingo Pty Ltd v Tomac Enterprises Pty Ltd	[2005] QIC 21; (2005) 178 QGIG 404	Queensland Industrial Court	Australia - Queensland	11 Apr 2005	AustLII		5
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
R v Connolly	[2004] NZHC 1226; (2004) 21 NZTC 18,844	High Court of New Zealand	New Zealand	22 Oct 2004	NZLII		6
News Ltd v South Sydney District Rugby League Football Club Ltd	[2003] HCA 45; (2003) 215 CLR 563; 200 ALR 157; (2003) 77 ALJR 1515; [2003] ATPR 41-943; [2003] Aust Contract Reports 90-176	High Court of Australia	Australia - Commonwealth	13 Aug 2003	AustLII		142
City Centre Ltd v Attorney-General	[2003] SBHC 117	High Court of Solomon Islands	Solomon Islands	6 Aug 2003	PacLII
Aktiebolaget Hassle v Alphapharm Pty Ltd	[2002] HCA 59; (2002) 212 CLR 411; (2002) 194 ALR 485; (2002) 56 IPR 129; (2002) 77 ALJR 398; [2003] AIPC 91-838	High Court of Australia	Australia - Commonwealth	12 Dec 2002	AustLII		565
Australian Competition and Consumer Commission v SIP Australia Pty Ltd	[2002] FCA 824; [2002] ATPR 41-877	Federal Court of Australia	Australia - Commonwealth	28 Jun 2002	AustLII		9
South Sydney District Rugby League Football Club Ltd v News Ltd	[2001] FCA 862; (2001) 111 FCR 456; (2001) 181 ALR 188; [2001] ATPR 41-824	Federal Court of Australia	Australia - Commonwealth	6 Jul 2001	AustLII		25
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
Auckland Harbour Board v Commissioner of Inland Revenue	[1999] NZCA 225; (1999) 19 NZTC 15,433	Court of Appeal of New Zealand	New Zealand	13 Oct 1999	NZLII		4
Case U6 v Commissioner of Inland Revenue	[1999] NZTRA 3; (1999) 19 NZTC 9,038	New Zealand Taxation Review Authority	New Zealand	12 Mar 1999	NZLII
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96	[1998] NZHC 1211; (1998) 18 NZTC 13,826	High Court of New Zealand	New Zealand	29 Jun 1998	NZLII		1
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		22
State Bank of NSW Ltd v Christopher John Grover (Cahill Dep Cj)	[1996] NSWIRComm 13	New South Wales Industrial Relations Commission	Australia - New South Wales	13 Feb 1996	AustLII
Jack Anthony Moody v the Minister for Urban Affairs and Planning	[1995] NSWLEC 196	Land and Environment Court of New South Wales	Australia - New South Wales	22 Nov 1995	AustLII
Wheatley v Armstrong	[1995] NSWIRComm 235	New South Wales Industrial Relations Commission	Australia - New South Wales	3 Feb 1995	AustLII		1
Tararua Foundation v Liquor Licensing Authority HC Wellington AP121/94	[1994] NZHC 1257; [1995] NZAR 56	High Court of New Zealand	New Zealand	8 Dec 1994	NZLII
Tararua Foundation - Featherston Super Liquor	[1994] NZLLA 665	New Zealand Liquor Licensing Authority	New Zealand	9 May 1994	NZLII
Chalford Holdings Pty Ltd v the Council of the City of Sydney	[1992] NSWLEC 130	Land and Environment Court of New South Wales	Australia - New South Wales	23 Dec 1992	AustLII
Re Commissioner of Taxation v John Thomas Rippon	[1992] FCA 487; 24 ATR 119	Federal Court of Australia	Australia - Commonwealth	29 Sep 1992	AustLII		1
Case P34 v Commissioner of Inland Revenue	[1992] NZTRA 15; (1992) 16 TRNZ 836; (1992) 14 NZTC 4,247	New Zealand Taxation Review Authority	New Zealand	3 Jun 1992	NZLII
Re Taxation Appeals	[1991] AATA 148; 22 ATR 3244	Administrative Appeals Tribunal	Australia	13 Jun 1991	AustLII
E R Squibb & Sons (NZ) Ltd v Commissioner of Inland Revenue (No 2) HC Auckland M2076/90	[1991] NZHC 1877; (1991) 16 TRNZ 681	High Court of New Zealand	New Zealand	15 May 1991	NZLII
ASX Operations Pty Ltd v Pont Data Australia Pty Ltd (No 1)	[1990] FCA 710; (1990) 27 FCR 460; 97 ALR 513; [1991] ATPR 41-069; 19 IPR 323	Federal Court of Australia	Australia - Commonwealth	19 Dec 1990	AustLII		124
Re: Joseva Qoro Irt Reference No Q90/00019 #number 13	[1990] IRTA 112	Immigration Review Tribunal	Australia	26 Sep 1990	AustLII
Applicant: East Rugby Union Inc Principal: Joseva Qoro IRT Reference: Q90/00019 #number 13	[1990] IRTA 13	Immigration Review Tribunal	Australia	25 Jul 1990	AustLII
Re Robert J Bunting v Commissioner of Taxation	[1989] FCA 457; 90 ALR 427/20	Federal Court of Australia	Australia - Commonwealth	9 Nov 1989	AustLII
Case K52 v Commissioner of Inland Revenue	[1988] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	30 Jun 1988	NZLII
Krishnan v Commissioner of Inland Revenue	[1988] FJHC 13	High Court of Fiji	Fiji	24 Jun 1988	PacLII		1
Case J61 v Commissioner of Inland Revenue	[1987] NZTRA 28; (1987) 9 NZTC 1,366	New Zealand Taxation Review Authority	New Zealand	14 Aug 1987	NZLII
Commissioner of Inland Revenue v Cockburn HC Wellington M294/86	[1987] NZHC 1162; (1987) 11 TRNZ 1; (1987) 9 NZTC 6,163	High Court of New Zealand	New Zealand	30 Jul 1987	NZLII
NT85/808-809 and Commissioner of Taxation	[1987] AATA 234; 18 ATR 3663	Administrative Appeals Tribunal	Australia	19 Jun 1987	AustLII		1
Re Taxation Appeals (No 140)	[1987] AATA 147	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd	[1986] FCA 414	Federal Court of Australia	Australia - Commonwealth	27 Nov 1986	AustLII
Petruk, EM v The Official Trustee in Bankruptcy	[1986] FCA 282	Federal Court of Australia	Australia - Commonwealth	22 Aug 1986	AustLII		1
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 Oakey Abattoir Pty Ltd v the Commissioner of Taxation	[1985] FCA 373	Federal Court of Australia	Australia - Commonwealth	5 Oct 1985	AustLII
Re Trade Practices Commission v TNT Management Pty Ltd; Brambles Holdings Ltd; Mayne Nickless Ltd; Youngs Transport Pty Ltd; Ansett Transport Industries (Operations) Pty Ltd; Express Freight Pty Ltd; Associated Steamships	[1985] FCA 23	Federal Court of Australia	Australia - Commonwealth	12 Feb 1985	AustLII
Re Gary Tupicoff v the Commissioner of Taxation	[1984] FCA 353	Federal Court of Australia	Australia - Commonwealth	21 Nov 1984	AustLII
Gulland v Commissioner of Taxation	[1984] FCA 216; (1984) 3 FCR 354; 55 ALR 65; 15 ATR 892	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		7
Dandy Power Equipment Pty Ltd v Mercury Marine Pty Ltd	[1982] FCA 178; (1982) 64 FLR 238; 44 ALR 173; 2 TPR 246; [1982] ATPR 40-315	Federal Court of Australia	Australia - Commonwealth	14 Sep 1982	AustLII		99
Naumovska v Minister for Immigration & Ethnic Affairs	[1982] FCA 63; (1982) 41 ALR 635; (1982) 60 FLR 267; 4 ALD 505	Federal Court of Australia	Australia - Commonwealth	30 Apr 1982	AustLII		9
Chief Collector of Taxes v Folkes	[1982] PGLawRp 257		Papua New Guinea	8 Apr 1982	PacLII
Chief Collector of Taxes v William	[1976] PGLawRp 571		Papua New Guinea	3 Dec 1976	PacLII
Geophysical Engineering Ltd v Minister of National Revenue	[1977] 2 SCR 1008	Supreme Court of Canada	Canada	5 Oct 1976	Supreme Court of Canada
Sahay v Commissioner of Inland Revenue [1975] FJLawRp 24	(1975) 21 FLR 171		Australia	26 Nov 1975	PacLII		1
Thomas v Chief Collector of Taxes	[1975] PGSC 60	Supreme Court of Papua New Guinea	Papua New Guinea	21 Aug 1975	PacLII
Chief Collecter of Taxes v Bailes and Bailes	[1973] PGLawRp 411		Papua New Guinea	17 May 1973	PacLII
FCT v Ellers Motor Sales Pty Ltd	[1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45	High Court of Australia	Australia - Commonwealth	29 Feb 1972	AustLII		14
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
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		57
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
Mobil Oil Australia Ltd v FCT	[1965] UKPCHCA 3; (1965) 112 CLR 407	Privy Council	Australia - Commonwealth	27 Jul 1965	AustLII		4
Mobil Oil Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1965] UKPC 24	Privy Council	United Kingdom	27 Jul 1965	BAILII
Peate v FCT	[1964] HCA 84; (1964) 111 CLR 443	High Court of Australia	Australia - Commonwealth	12 Aug 1964	AustLII		5
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
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
Rowdell Pty Ltd v FCT	[1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332	High Court of Australia	Australia - Commonwealth	10 Dec 1963	AustLII		35
SS Constructions Pty Ltd v Ventura Motors Pty Ltd	[1964] VicRp 32; [1964] VR 229; (1963) 10 LGRA 210		Australia - Victoria	6 Nov 1963	AustLII		68
Mayfield v Commissioner of Taxation [No 2]	[1961] HCA 58; (1961) 108 CLR 323; [1962] ALR 146; 12 ATD 341; 35 ALJR 267	High Court of Australia	Australia - Commonwealth	18 Sep 1961	AustLII		11
Mayfield v Commissioner of Taxation	[1961] HCA 57; (1961) 108 CLR 303; [1962] ALR 134; 12 ATD 330; 35 ALJR 260	High Court of Australia	Australia - Commonwealth	18 Sep 1961	AustLII		14
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		55

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Predication: the Test for Tax Avoidance in New Zealand Froma newtona toa ben Nevis"	[2015] VUWLawRw 44	Prebble, John; McIntosh, Hamish	New Zealand	circa 2015	NZLII
"Crossed lines: two cases of tax policy incoherence"	(2013) 11 (3) E-Journal of Tax Research 375	Killian, Sheila	Australia	circa 2013	AustLII
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA)	[2012] FedJSchol 28	Logan, Justice John	Australia	circa 2012	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Some Thoughts on the Principles Applicable to the Interpretation of the GST"	(2003) 6 Journal of Australian Taxation 1	Hill, Graham	Australia	circa 2003	AustLII		4
"GST and the Resources Industry"	[2000] AUMPLawAYbk 24	Thompson, WD	Australia	circa 2000	AustLII
"Trade Practices Commission v CSBP & (and) Farmers Ltd "	(1979-1980) 3 University of New South Wales Law Journal 329	Burke, Mary	Australia	circa 1980	AustLII
"Section 4 of the Trade Practices Act - the Law and Administration to Date"	(1977) 8 Federal Law Review 15	Pengilley, Warren	Australia	circa 1977	AustLII
"Taxing the Property Speculator"	[1973] VUWLawRw 9	McKelvey, D C	New Zealand	circa 1973	NZLII
"The Hire Purchase and Credit Sales Stabilisation Regulations, 1957: Some Attempts at Avoidance"	[1973] VUWLawRw 8	Lawson, R G	New Zealand	circa 1973	NZLII
"The Effect of Section 108 of the Land and Income Tax Act 1954a case Note"	[1968] VUWLawRw 7	Editors	New Zealand	circa 1968	NZLII
"Legal Avoidance of Taxation and Section 260: Newton v FCT"	(1959) 3 Sydney Law Review 153	Beaumont, B A	Australia	circa 1959	AustLII