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Sherritt Gordon Mines Ltd v FCT   flag  102

[1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344
Australia - Victoria
29th June, 1976

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Aaron Carroll v Barrier Social Democratic Club Ltd T/A Demo Club Broken Hill [2024] FWC 1475 Fair Work Commission Australia 6 Jun 2024 AustLII flag
Cook v Minister for Health and Wellbeing [2024] SASC 40 Supreme Court of South Australia Australia - South Australia 21 Mar 2024 AustLII flag
Larussa v Carr (as Administratrix of the Estate of Larussa) [2024] WASCA 16 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Feb 2024 AustLII flag 1
Water NSW v Kiangatha Holdings Pty Ltd; Water NSW v Natale [2023] NSWLEC 142 Land and Environment Court of New South Wales Australia - New South Wales 15 Dec 2023 AustLII flag
Harvey v Minister for Primary Industry and Resources [2022] FCAFC 66 Federal Court of Australia Australia - Commonwealth 29 Apr 2022 AustLII flag
Boulos Holdings Pty Ltd v Edwin Davey Pty Ltd [2021] NSWSC 689 Supreme Court of New South Wales Australia - New South Wales 16 Jun 2021 AustLII flag 4
Wood v Valuer-General [2021] SACAT 7 South Australian Civil and Administrative Tribunal Australia - South Australia 8 Feb 2021 AustLII flag 3
NRW Contracting Pty Ltd v Cliffs Asia Pacific Iron Ore Pty Ltd [2020] WASCA 107 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 Jul 2020 AustLII flag 43
Paull v City of Gosnells [2020] WASC 126 Supreme Court of Western Australia Australia - Western Australia 17 Apr 2020 AustLII flag
FTU v Nursing and Midwifery Board of Australia [2020] SACAT 5 South Australian Civil and Administrative Tribunal Australia - South Australia 31 Jan 2020 AustLII flag 5
Environment Protection Authority v Grafil Pty Ltd [2019] NSWCCA 174; (2019) 101 NSWLR 245; (2019) 238 LGERA 147 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 2 Aug 2019 AustLII flag 28
BGC Contracting Pty Ltd v Cliffs Asia Pacific Iron Ore Pty Ltd [2019] WASC 248 Supreme Court of Western Australia Australia - Western Australia 10 Jul 2019 AustLII flag 8
Traspunt No 4 Pty Ltd v Moreton Bay Regional Council [2019] QCA 51; [2020] QPLR 590 Supreme Court of Queensland - Court of Appeal Australia - Queensland 26 Mar 2019 AustLII flag 4
Southern Horizons SA v Chief Executive Officer, Fiji Revenue and Customs Authority [2018] FJCA 160 Court of Appeal of Fiji Fiji 5 Oct 2018 PacLII flag
Kiriwina Investment Co Pty Ltd v Green Lees Developments Pty Ltd [2018] NSWCA 210 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Sep 2018 AustLII flag 2
Kiriwina Investment Co Pty Ltd v Green Lees Developments Pty Ltd [2017] NSWSC 1727 Supreme Court of New South Wales Australia - New South Wales 13 Dec 2017 AustLII flag 2
FSS Trustee Corporation v Eastaugh [2017] VSCA 218 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Aug 2017 AustLII flag 6
Vincentia STH Pty Ltd v Commissioner for ACT Revenue (Administrative Review) [2017] ACAT 26 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 11 Apr 2017 AustLII flag
Kavanagh v Racing Victoria Ltd [2017] VCAT 386 Victorian Civil and Administrative Tribunal Australia - Victoria 17 Mar 2017 AustLII flag 27
Wotton v Queensland (No 5) [2016] FCA 1457; (2016) 352 ALR 146; (2016) 157 ALD 14 Federal Court of Australia Australia - Commonwealth 5 Dec 2016 AustLII flag 85
FSS Trustee Corporation v Eastaugh [2016] VSC 636 Supreme Court of Victoria Australia - Victoria 4 Nov 2016 AustLII flag 2
Bui and Australian Postal Corporation (Compensation) [2016] AATA 135 Administrative Appeals Tribunal Australia 8 Mar 2016 AustLII flag 2
ACT DPP v King [2016] ACTSC 35 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 23 Feb 2016 AustLII flag 4
Berg v DPP (Qld) [2015] QCA 196; [2016] 2 Qd R 248 Supreme Court of Queensland - Court of Appeal Australia - Queensland 16 Oct 2015 AustLII flag 9
R v Tamawiwy (No 3) [2015] ACTSC 303 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 24 Sep 2015 AustLII flag 1
ElecNet (Aust) Pty Ltd (Trustee) v Commissioner of Taxation [2015] FCA 456 Federal Court of Australia Australia - Commonwealth 13 May 2015 AustLII flag 1
West Coast Council v Coverdale (No 2) [2015] TASFC 1 Supreme Court of Tasmania Australia - Tasmania 17 Feb 2015 AustLII flag 1
Bateman & Kavan [2014] FCCA 2521 Federal Circuit Court of Australia Australia 1 Oct 2014 AustLII flag 1
R v Bennett [2014] NSWCCA 197; (2014) 245 A Crim R 1 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 29 Sep 2014 AustLII flag 9
Haddara v R [2014] VSCA 100; (2014) 43 VR 53; (2014) 241 A Crim R 93 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 May 2014 AustLII flag 54
Swancare Group Inc v Commissioner for Consumer Protection [2014] WASC 80 Supreme Court of Western Australia Australia - Western Australia 13 Mar 2014 AustLII flag 6
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation [2013] AATA 930 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 5
Transport Accident Commission v Hogan [2013] VSCA 335; (2013) 41 VR 112; (2013) 65 MVR 442 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Nov 2013 AustLII flag 23
DPP v Jones [2013] VSCA 330; (2013) 40 VR 267 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Nov 2013 AustLII flag 39
Retirement Care Australia (Hollywood) Pty Ltd v Commissioner for Consumer Protection [2013] WASC 219 Supreme Court of Western Australia Australia - Western Australia 31 May 2013 AustLII flag 13
Beqiri v R [2013] VSCA 39; (2013) 37 VR 219; (2013) 271 FLR 220; (2013) 231 A Crim R 153 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Mar 2013 AustLII flag 20
Triple R Waste Management and Commissioner of Taxation [2013] AATA 99; (2013) 59 AAR 165 Administrative Appeals Tribunal Australia 26 Feb 2013 AustLII flag 11
Jones v Ekermawi (EOD) [2012] NSWADTAP 50 Administrative Decisions Tribunal Australia - New South Wales 30 Nov 2012 AustLII flag 3
Hogan v Transport Accident Commission [2012] VSC 206 Supreme Court of Victoria Australia - Victoria 18 May 2012 AustLII flag 3
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue [2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Oct 2011 AustLII flag 43
R v Mansfield [2011] WASCA 132; (2011) 251 FLR 286 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 16 Jun 2011 AustLII flag 11
Hagipantelis v Legal Services Commissioner of New South Wales [2010] NSWCA 79; (2010) 78 NSWLR 82 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Apr 2010 AustLII flag 6
"When is Software a good? Gammasonics Institute for Medical Research Pty Ltd v Comrad Medical Systems Pty Ltd [2010] NSWSC 267 North, James; O'Rouke, Johanna Australia - New South Wales 9 Apr 2010 AustLII flag 4
Singapore Airlines Ltd v Australian Competition and Consumer Commission [2009] FCAFC 136; (2009) 260 ALR 244; [2009] ATPR 42-297 Federal Court of Australia Australia - Commonwealth 2 Oct 2009 AustLII flag 13
Wright and Repatriation Commission [2009] AATA 187 Administrative Appeals Tribunal Australia 19 Mar 2009 AustLII flag 1
R v Smith [2008] QCA 406; [2009] 1 Qd R 239; (2008) 191 A Crim R 522 Supreme Court of Queensland - Court of Appeal Australia - Queensland 16 Dec 2008 AustLII flag 4
Re Ahmed and Secretary, Department of Education, Employment and Workplace Relations [2008] AATA 962; 49 AAR 124 Administrative Appeals Tribunal Australia 29 Oct 2008 AustLII flag 1
HO v Attorney-General's Department [2008] NSWADT 224 Administrative Decisions Tribunal Australia - New South Wales 14 Aug 2008 AustLII flag 3
Public Trustee v O'Donnell [2008] SASC 181; (2008) 101 SASR 228 Supreme Court of South Australia Australia - South Australia 4 Jul 2008 AustLII flag 11
Western Suburbs Legal Service Inc v Department of Justice (General) [2008] VCAT 1283 Victorian Civil and Administrative Tribunal Australia - Victoria 25 Jun 2008 AustLII flag
Warringah Council v Kazi [2008] NSWCCA 6; (2008) 71 NSWLR 84; (2008) 180 A Crim R 417 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 6 Feb 2008 AustLII flag 2
Re West Australian Newspapers Ltd and Salaries and Allowances Tribunal [2007] WAICmr 20 Western Australian Information Commissioner Australia - Western Australia 10 Dec 2007 AustLII flag 17
Sevdalin Marinov v Australian Sports Anti-Doping Authority (ASADA), award of 26 September 2007 - CAS 2007/A/1311 [2007] CASTAS 71 Court of Arbitration for Sport International 26 Sep 2007 WorldLII flag
Tallong Park Association Inc v Sutherland; Sutherland v Tallong Park Association Inc (EOD) [2007] NSWADTAP 19 Administrative Decisions Tribunal Australia - New South Wales 16 Apr 2007 AustLII flag 5
Craigie v Champion Mortgage Services Pty Ltd [2007] NSWCA 15 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 13 Feb 2007 AustLII flag 4
Bros Bins Systems Pty Ltd v Inspector Ching [2006] NSWIRComm 287 New South Wales Industrial Relations Commission Australia - New South Wales 7 Sep 2006 AustLII flag 3
Champion Mortgage Services Pty Ltd v Craigie [2006] NSWSC 869 Supreme Court of New South Wales Australia - New South Wales 30 Aug 2006 AustLII flag 5
Pelka v Sundquist [2005] WASC 52 Supreme Court of Western Australia Australia - Western Australia 7 Apr 2005 AustLII flag 4
J M Bestall and Commissioner of State Revenue [2005] WASAT 32 State Administrative Tribunal of Western Australia Australia - Western Australia 24 Mar 2005 AustLII flag 6
Ballerini v Berrigan Shire Council [2004] VSC 321 Supreme Court of Victoria Australia - Victoria 1 Sep 2004 AustLII flag 5
Giannone and the Australian Workers' Union, Greater New South Wales Branch [2003] NSWIRComm 418 New South Wales Industrial Relations Commission Australia - New South Wales 4 Dec 2003 AustLII flag 3
Full Board of the Guardianship and Administration Board, Re [2003] WASCA 268; (2003) 27 WAR 475 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Nov 2003 AustLII flag 77
Gardner v R [2003] NSWCCA 199; (2003) 39 MVR 308 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 13 Aug 2003 AustLII flag 22
WINSHIP and D STAFF T/As Better Blooms (Decision 0 4703) [2003] WABDT 32 Australia 25 Jun 2003 AustLII flag
Subrahmanyam and Commissioner of Taxation [2002] AATA 1298; 51 ATR 1173 Administrative Appeals Tribunal Australia 13 Dec 2002 AustLII flag 6
Re Riviera Nautic Pty Ltd and Commissioner of Taxation [2002] AATA 657; (2002) 68 ALD 581; (2002) 50 ATR 1106; (2002) 35 AAR 361 Administrative Appeals Tribunal Australia 5 Aug 2002 AustLII flag 15
Groote Eylandt Mining Co Ltd v Thompson [2002] NTSC 17; 167 FLR 121; 49 ATR 565 Supreme Court of the Northern Territory Australia - Northern Territory 21 Mar 2002 AustLII flag
Mendelsohn and Menchetti Nominees Pty Ltd (Decision 0 3462/b 3620) [2001] WABDT 23 Australia 23 Nov 2001 AustLII flag
Lilley v Lindsay-Smith [2001] WASCA 168 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Jun 2001 AustLII flag 12
Rich v Fair Trading Administration Corporation [2000] NSWFTT 10 Fair Trading Tribunal of New South Wales Australia - New South Wales 23 Nov 2000 AustLII flag
Callaghan v Secretary to the Department of Family and Community Services [2000] AATA 907; (2000) 32 AAR 41; (2000) 4 (6) SSR 75 Administrative Appeals Tribunal Australia 13 Oct 2000 AustLII flag
Roehampton Developments Pty Ltd (In Liq) v Fai General Insurance Co Ltd [2000] WASC 235 Supreme Court of Western Australia Australia - Western Australia 26 Sep 2000 AustLII flag 3
Yelds v Nurses Tribunal [2000] NSWSC 755; 49 NSWLR 491 Supreme Court of New South Wales Australia - New South Wales 2 Aug 2000 AustLII flag 17
Penn v Fair Trading Administration Corporation [2000] NSWFTT 5 Fair Trading Tribunal of New South Wales Australia - New South Wales 2 Feb 2000 AustLII flag 1
Electpark Pty Ltd v Minister of Fair Trading [1999] WASCA 286 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Dec 1999 AustLII flag 2
Insurance Commission of Western Australia v Wesfarmers Transport Ltd [1999] WADC 82 District Court of Western Australia Australia - Western Australia 12 Oct 1999 AustLII flag
Mavridis v Solagna, Milburn & Karafotias [1999] SADC 74 District Court of South Australia Australia - South Australia 1 Jun 1999 AustLII flag
South Burdekin Water Board and CEO of Customs [1999] AATA 74 Administrative Appeals Tribunal Australia 10 Feb 1999 AustLII flag 1
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements [1998] ATOTR 21 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements [1998] ATOTR TR98/21 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Peter and Wendy Boyd and Chief Executive Officer of Customs [1997] AATA 305 Administrative Appeals Tribunal Australia 26 Aug 1997 AustLII flag
B v J [1996] FamCA 124; (1996) 135 FLR 472; [1996] FLC 92-716; (1996) 21 Fam LR 186 Family Court of Australia Australia 22 Nov 1996 AustLII flag 36
Stevenson and Inspector General in Bankruptcy [1996] AATA 880 Administrative Appeals Tribunal Australia 7 Nov 1996 AustLII flag
Janine Weatherstone v Workcover Corporation (M A and D F Schubert) [1996] SAWCAT 159 South Australian Workers Compensation Appeal Tribunal Australia - South Australia 29 Oct 1996 AustLII flag
W v M [1996] QCA 328 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Sep 1996 AustLII flag 1
Queensland Railways and Regional Director of Customs (Queensland) [1996] AATA 239 Administrative Appeals Tribunal Australia 25 Jul 1996 AustLII flag
Michalak v Murlise Pty Ltd (trading as S & N Concreters) [1995] NTSC 157; 125 FLR 305 Supreme Court of the Northern Territory Australia - Northern Territory 8 Dec 1995 AustLII flag 4
Kenneth King and Repatriation Commission [1995] AATA 293 Administrative Appeals Tribunal Australia 5 Oct 1995 AustLII flag
K P Welding Construction Pty Ltd v Herbert [1995] NTSC 1; (1995) 102 NTR 20; (1995) 124 FLR 52 Supreme Court of the Northern Territory Australia - Northern Territory 4 Jan 1995 AustLII flag 13
Re City of Nunawading and Collector of Customs [1994] AATA 289; (1994) 36 ALD 628 Administrative Appeals Tribunal Australia 29 Sep 1994 AustLII flag 11
Douglas & Western Australia v Tickner [1994] FCA 1066; (1994) 49 FCR 507; (1994) 34 ALD 192; (1994) 88 LGERA 7 Federal Court of Australia Australia - Commonwealth 5 May 1994 AustLII flag 43
Workers Rehabilitation and Compensation Corporation v Arkaroola Pty Ltd [1994] SAIRC 23 South Australian Industrial Relations Court Australia - South Australia 27 Apr 1994 AustLII flag
Douglas & Western Australia v Tickner [1994] FCA 1066; (1994) 49 FCR 507; (1994) 34 ALD 192; (1994) 88 LGERA 7 Federal Court of Australia Australia - Commonwealth 5 May 1994 AustLII flag 43
United Yellow Cab Services Pty Ltd v Workcover [1993] SAIRC 19 South Australian Industrial Relations Court Australia - South Australia 23 Jun 1993 AustLII flag
Re Her Majesty R In Right of Victoria and the Honourable Don Hayward MP, Minister of Education of Victoria v Australian Teachers' Union [1993] FCA 209 Federal Court of Australia Australia - Commonwealth 4 May 1993 AustLII flag
Re Portland Smelter Services Pty Ltd and Comptroller General of Customs [1990] AATA 201 Administrative Appeals Tribunal Australia 29 Aug 1990 AustLII flag
Re SA Brewing Holdings Ltd; Joseph Ian Norman Winter; Ian Ross Wilson; the South Australian Brewing Co Ltd; Glenn William Wheatland and J Gadsden Australia Ltd v Robert Baxt; the Trade Practices Commission and James Glidden [1989] FCA 104 Federal Court of Australia Australia - Commonwealth 7 Apr 1989 AustLII flag
Re Wendy J Weatherall and Secretary To the Department of Social Security [1989] AATA 28 Administrative Appeals Tribunal Australia 7 Feb 1989 AustLII flag
Re Howard Trevor Jones and Secretary To the Department of Health [1985] AATA 103 Administrative Appeals Tribunal Australia 30 Apr 1985 AustLII flag
Re Luttick Australia Pty Ltd and Export Development Grants Board [1984] AATA 472 Administrative Appeals Tribunal Australia 26 Oct 1984 AustLII flag
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Shifting Meaning of Persecution in Australian Refugee Law: How Much Must One Suffer to be Deserving of Asylum?" (2003) 15 (2) Bond Law Review 319 Dimopoulos, Penny; Bagaric, Mirkco Australia circa 2003 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Income Tax (International Agreements) Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Woodend (KV Ceylon) Rubber and Tea Co Ltd v Inland Revenue Commissioner [1971] AC 321; [1970] 2 All ER 801 United Kingdom circa 1970 LexisNexis / Westlaw flag 1
Musker (HM Inspector of Taxes) v English Electric Co Ltd (1964) 41 Tax Cas 556 United Kingdom circa 1964 flag 7
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes) [1962] 1 All ER 801; 40 Tax Cas 443 United Kingdom circa 1962 LexisNexis flag 26
Inland Revenue Commissioners v Rolls-Royce Ltd [1962] 1 WLR 425 United Kingdom circa 1962 LexisNexis / Westlaw flag 11
Collco Dealings Ltd v IRC [1962] AC 1; [1961] 1 All ER 762; 39 Tax Cas 526 United Kingdom circa 1962 LexisNexis / Westlaw flag 12
Stanton v FCT [1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1 High Court of Australia Australia - Commonwealth 24 Oct 1955 AustLII flag 45
[1955] ALR 912 [1955] ALR 912 Australia circa 1955 LexisNexis AU flag 1
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95

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