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Hancock v FCT     54

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation)	[2023] AATA 3005	Administrative Appeals Tribunal	Australia	20 Sep 2023	AustLII		1
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		10
FFWX v Commissioner of Taxation	[2009] AATA 657; [2009] ATC 1-014	Administrative Appeals Tribunal	Australia	1 Sep 2009	AustLII		1
Lawrence v Commissioner of Taxation	[2009] FCAFC 29; (2009) 175 FCR 277; [2009] ATC 20-096; (2009) 75 ATR 306	Federal Court of Australia	Australia - Commonwealth	20 Mar 2009	AustLII		16
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
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
Commissioner of Taxation v Murray Leisure Group Pty Ltd S128/2000	[2000] HCATrans 748	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
CPH Property Pty Ltd v Commissioner of Taxation S132/2000	[2000] HCATrans 749	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
CPH Property Pty Ltd v Commissioner of Taxation S133/2000	[2000] HCATrans 750	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
Commissioner of Taxation v Consolidated Press Holdings Ltd S127/2000	[2000] HCATrans 747	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 1557	Federal Court of Australia	Australia - Commonwealth	14 Jun 1996	AustLII
Richard Walter Pty Ltd v Commissioner of Taxation	[1995] FCA 1491	Federal Court of Australia	Australia - Commonwealth	25 Aug 1995	AustLII		1
James Andrew Baker, Goodglint Pty Ltd, Vestos Pty Ltd and Service and Property v Official Trustee In Bankruptcy	[1995] FCA 1421	Federal Court of Australia	Australia - Commonwealth	3 Aug 1995	AustLII		2
Official Trustee In Bankruptcy v James Andrew Baker, Art Holdings Pty Ltd, Goodglint Pty Ltd, Vestos Pty Ltd and Service and Property Pty Ltd	[1994] FCA 1243	Federal Court of Australia	Australia - Commonwealth	5 Aug 1994	AustLII		1
Brick & Pipe Industries Ltd v Occidental Life Nominees Pty Ltd	[1992] VicRp 68; [1992] 2 VR 279; (1991) 6 ACSR 464; (1991) 10 ACLC 253		Australia - Victoria	20 Dec 1991	AustLII		89
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
VT88/562 and Commissioner of Taxation	[1990] AATA 333; 21 ATR 3168	Administrative Appeals Tribunal	Australia	19 Jan 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
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation	[1989] FCA 107	Federal Court of Australia	Australia - Commonwealth	10 Apr 1989	AustLII
Re Taxation Appeals	[1989] AATA 45	Administrative Appeals Tribunal	Australia	3 Mar 1989	AustLII
Re Kay Ann Stamp v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 352	Federal Court of Australia	Australia - Commonwealth	7 Oct 1988	AustLII
Re Ronald William Evans v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 329	Federal Court of Australia	Australia - Commonwealth	21 Sep 1988	AustLII
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
NT86/4476-79 and Commissioner of Taxation	[1988] AATA 105; 19 ATR 3433	Administrative Appeals Tribunal	Australia	30 Mar 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough	[1987] FCA 426	Federal Court of Australia	Australia - Commonwealth	26 Nov 1987	AustLII
WT85/568-570 and Commissioner of Taxation	[1987] AATA 311; 18 ATR 3827	Administrative Appeals Tribunal	Australia	26 Aug 1987	AustLII
WT85/77 and Commissioner of Taxation	[1987] AATA 148; 18 ATR 3369	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
Re Taxation Appeals (No 140)	[1987] AATA 147	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
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 Gary Tupicoff v the Commissioner of Taxation	[1984] FCA 353	Federal Court of Australia	Australia - Commonwealth	21 Nov 1984	AustLII
Chief Collector of Taxes v Folkes	[1982] PGLawRp 257		Papua New Guinea	8 Apr 1982	PacLII
FCT v Lutovi Investments Pty Ltd	[1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689	Federal Court of Australia	Australia - Commonwealth	7 Jul 1978	AustLII		4
Chief Collector of Taxes v William	[1976] PGLawRp 571		Papua New Guinea	3 Dec 1976	PacLII
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		84
Thomas v Chief Collector of Taxes	[1975] PGSC 60	Supreme Court of Papua New Guinea	Papua New Guinea	21 Aug 1975	PacLII
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
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		59
Peate v FCT	[1964] HCA 84; (1964) 111 CLR 443	High Court of Australia	Australia - Commonwealth	12 Aug 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		93
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
Millard v Commissioner of Taxation	[1962] HCA 28; (1962) 108 CLR 336; [1962] ALR 737; 12 ATD 417; 36 ALJR 225	High Court of Australia	Australia - Commonwealth	12 Jun 1962	AustLII		16
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		118
FCT v Newton	[1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1	High Court of Australia	Australia - Commonwealth	31 May 1957	AustLII		48
FCT v Newton	[1956] HCA 39	High Court of Australia	Australia - Commonwealth	circa 1956	AustLII		3
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		75
In Estate of Vicars (Deceased)	[1944] NSWStRp 43; (1944) 45 SR (NSW) 85; 62 WN (NSW) 28	Supreme Court of New South Wales	Australia - New South Wales	25 Oct 1944	AustLII		16
Perpetual Trustee Co Ltd v Bligh	[1940] NSWStRp 59; (1940) 41 SR (NSW) 33; 58 WN (NSW) 41	Supreme Court of New South Wales	Australia - New South Wales	12 Dec 1940	AustLII		31
Boydell v James	[1936] NSWStRp 53; (1936) 36 SR (NSW) 620; 53 WN (NSW) 227	Supreme Court of New South Wales	Australia - New South Wales	13 Nov 1936	AustLII		17
Clarke v FCT	[1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121	High Court of Australia	Australia - Commonwealth	15 Sep 1932	AustLII		31
Jaques v FCT	[1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61	High Court of Australia	Australia - Commonwealth	10 Jun 1924	AustLII		47
Deputy FCT v Purcell	[1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362	High Court of Australia	Australia - Commonwealth	12 Aug 1921	AustLII		46
Devaynes v Noble	[1815] EngR 77; [1814-23] All ER 1; 35 ER 781; (1816) 1 Mer 572	UK	United Kingdom	circa 1816	CommonLII		219