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FCT v Westraders Pty Ltd     61

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of State Revenue v McCabe (No 2)	[2024] FCA 662	Federal Court of Australia	Australia - Commonwealth	21 Jun 2024	AustLII		1
Australian Investment & Development Pty Ltd v Commissioner of State Revenue	[2019] VSCA 69	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Apr 2019	AustLII		4
Moreton Bay Regional Council v White	[2018] QLAC 4	Land Appeal Court of Queensland	Australia - Queensland	28 Aug 2018	AustLII		1
Commissioner of Income Tax-III v M/S Calcutta Knitwears, Ludhiana	[2014] INSC 183	Supreme Court of India	India	12 Mar 2014	LIIofIndia
Liwszyc v Commissioner of Taxation	[2014] FCA 112; (2014) 218 FCR 334; (2014) 94 ATR 16; [2014] ATC 20-441	Federal Court of Australia	Australia - Commonwealth	20 Feb 2014	AustLII		16
Boyd and Commissioner of Taxation	[2013] AATA 494	Administrative Appeals Tribunal	Australia	12 Jul 2013	AustLII
Elliott and Commissioner of Taxation	[2012] AATA 428	Administrative Appeals Tribunal	Australia	9 Jul 2012	AustLII
"Table of Cases"	[2012] ELECD 48	Edited Legal Collections Data	Australia	circa 2012	AustLII
Kirk v Industrial Relations Commission of NSW (S106/2009) - List of Sources on the Meaning of 'Rule of Law' - Texts and Chapters - 4 Murray Gleeson, 'Courts and the Rule of Law' in Cheryl Saunders and Katherine Le Roy, Eds, the Rule of Law (2003) 178-197	[2009] HCASCF 129	High Court of Australia	Australia - Commonwealth	13 Oct 2009	AustLII
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
R v Lavender	[2005] HCA 37; (2005) 222 CLR 67; (2005) 218 ALR 521; (2005) 79 ALJR 1337; (2005) 155 A Crim R 458; (2005) 43 MVR 1	High Court of Australia	Australia - Commonwealth	4 Aug 2005	AustLII		238
A Co and E Co and The FCT	[2004] AATA 987; 57 ATR 1057	Administrative Appeals Tribunal	Australia	13 Sep 2004	AustLII
Trust Co of Australia Ltd v Commissioner of State Revenue	[2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665	High Court of Australia	Australia - Commonwealth	1 May 2003	AustLII		51
Trust Co of Australia Ltd v Commissioner of State Revenue	[2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665	High Court of Australia	Australia - Commonwealth	1 May 2003	AustLII		51
Commonwealth of Australia v Christmas Island Resort Pty Ltd	[1998] WASCA 302	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Oct 1998	AustLII		1
Christmas Island Resort Pty Ltd v Commonwealth of Australia	[1998] WASC 192	Supreme Court of Western Australia	Australia - Western Australia	19 Jun 1998	AustLII
TD 96/2 - Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if a sole trader who owns trading assets declares himself or herself to be a trustee of a discretionary trust over the assets?	[1996] ATOTD TD96/2	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/2 - Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if a sole trader who owns trading assets declares himself or herself to be a trustee of a discretionary trust over the assets?	[1996] ATOTD 2	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Henderson v Amadio Pty Ltd (No 1)	[1995] FCA 1029	Federal Court of Australia	Australia - Commonwealth	23 Nov 1995	AustLII		2
Kempsey Shire Council v Van Park Pty Ltd	[1995] NSWSC 91	Supreme Court of New South Wales	Australia - New South Wales	19 Oct 1995	AustLII		2
James Reginald Webb v Deputy Commissioner of Taxation	[1993] FCA 612; (1993) 47 FCR 394; 125 ALR 523; (1993) 27 ATR 459	Federal Court of Australia	Australia - Commonwealth	13 Dec 1993	AustLII		19
Re Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 13	Federal Court of Australia	Australia - Commonwealth	6 Feb 1991	AustLII
Forsyth v Rodda	[1989] FCA 312; (1989) 87 ALR 699; (1989) 42 A Crim R 197	Federal Court of Australia	Australia - Commonwealth	11 Aug 1989	AustLII		10
NT89/28 and Commissioner of Taxation	[1989] AATA 139; 20 ATR 3592	Administrative Appeals Tribunal	Australia	1 Jun 1989	AustLII
NT87/2916-2921 and Commissioner of Taxation	[1988] AATA 177; 19 ATR 3592	Administrative Appeals Tribunal	Australia	10 Jun 1988	AustLII
Re Estee Lauder Pty Ltd and Commissioner of Taxation of the Commonwealth of Australia v Commissioner of Taxation of the Commonwealth of Australia and Estee Lauder Pty Ltd	[1988] FCA 167	Federal Court of Australia	Australia - Commonwealth	26 May 1988	AustLII
QT86/2845-7 and Commissioner of Taxation	[1987] AATA 330; 18 ATR 3921	Administrative Appeals Tribunal	Australia	18 Sep 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
Barina Corporation Ltd v Deputy Commissioner of Taxation	[1985] FCA 130; (1985) 6 FCR 368; 59 ALR 401; 16 ATR 336	Federal Court of Australia	Australia - Commonwealth	22 Apr 1985	AustLII		12
Mc Dowell & Co Ltd v the Commercial Tax Officer	[1985] INSC 91; (1985) 3 SCC 230; 1985 1 SCALE 788; 1985 3 SCR 791; AIR 1986 SC 649	Supreme Court of India	India	17 Apr 1985	LIIofIndia		12
Re Ronald David Thurecht; Ronald Vincent Warren; Peter Charles Marendy; Herbert Peter John Sachs; Brian Carvolth Elliott; Cecily Margaret Ahern; Gail Elizabeth Betar; Edward John Ahern; Roy Stewart John Simpson; Kenneth John Francis Johnson; Carlo De Luca	[1984] FCA 153	Federal Court of Australia	Australia - Commonwealth	19 Jun 1984	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Kelly Ford Pty Ltd; Kelly Wholesale Pty Ltd; Bane Finance Pty Ltd and Datival Merchandising Pty Ltd	[1984] FCA 78	Federal Court of Australia	Australia - Commonwealth	4 Apr 1984	AustLII
Taxation, Commissioner of (Cth) v Mullins	[1981] FCA 187; (1981) 38 ALR 685; 56 FLR 256; 12 ATR 523	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII		2
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		350

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Advocacy in tax cases: A view from the bench" (FCA)	[2022] FedJSchol 6	Allsop, Justice James	Australia	circa 2022	AustLII
"Is Intentionalist Theory Indispensable to Statutory Interpretation?"	(2017) 43 Monash University Law Review 238	Blaker, Jamie	Australia	circa 2017	AustLII		1
"When Interpretation Acts Require Interpretation: Purposive Statutory Interpretation and Criminal Liability in Queensland"	(2017) 40 University of New South Wales Law Journal 952	Duffy, James; O'Brien, John	Australia	circa 2017	AustLII		1
"Tax Avoidance - A View from the Dark Side"	(2016) 39 Melbourne University Law Review 950	Bloom, David	Australia	circa 2016	AustLII		1
"Judicial dissent in taxation cases: the incidence of dissent and factors contributing to dissent"	(2015) 13 (2) E-Journal of Tax Research 470	Fisher, Rodney	Australia	circa 2015	AustLII
"Ethical conflicts and the tax practitioner"	[2014] RevenueLawJl 2	Dal Pont, Gino	Australia	circa 2014	AustLII
"Interpreting tax statutes: imposing purpose on a results based test"	(2013) 11 (2) E-Journal of Tax Research 138	Fisher, Rodney	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
"Table of Cases"	[2012] ELECD 48	Edited Legal Collections Data	Australia	circa 2012	AustLII
"Tax Reform: a Matter of Principle? an Integrated Framework for the Review of Australian Taxes"	(2009) 7 E-Journal of Tax Research 72	Wilson-Rogers, Nicole; Pinto, Dale	Australia	circa 2009	AustLII		1
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Speech - Advising on Part IVA" (VSC)	[2007] VicJSchol 24	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk"	[2005] JlATaxTA 27	Burton, Mark	Australia	circa 2005	AustLII
"There are Too Many Witchdoctors in Our Tax Courts: Is There a Better Way?"	[2005] RevenueLawJl 3	Burton, Mark	Australia	circa 2005	AustLII
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"High Court of Australia: A Personal Impression of Its First 100 Years, The"	(2003) 27 Melbourne University Law Review 864	Mason, Anthony	Australia	circa 2003	AustLII		14
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Along the Road to Damascus: Framework for Interpreting the Tax Law"	(2000) 3 (6) Journal of Australian Taxation 384	D'Ascenzo, Michael	Australia	circa 2000	AustLII
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
Drafting Styles: Fuzzy or Fussy?	[1996] MurUEJL 17	Murdoch University Electronic Journal of Law	Australia	circa 1996	AustLII
"The Design of an Appropriate System of Tax Rulings"	[1995] RevenueLawJl 8	James, Simon; Wallschutzky, Ian	Australia	circa 1995	AustLII
"Statutory Interpretation, Law Reform and Samford's Theory of the Disorder of Law - Part One"	(1994) 22 Federal Law Review 116	Barnes, Jeffrey	Australia	circa 1994	AustLII		4
"Political Economy of Taxation and the Roles of the High Court, The"	(1993) 23 University of Western Australia Law Review 101	Cooper, Graeme S	Australia - Western Australia	circa 1993	AustLII
"Book Review"	(1990) 20 (3) University of Western Australia Law Review 726	Editors	Australia - Western Australia	circa 1990	AustLII
"The Rule Against Alienation of Personal Exertion Income - Does it Apply in Australia?"	(1988) 4 Queensland University of Technology Law Journal 81	Mason, A	Australia - Queensland	circa 1988	AustLII
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System"	[1987] UNSWLawJl 27	Krever, Rick	Australia	circa 1987	AustLII
"FCT v Westraders Pty Ltd"	(1980) 11 (4) Federal Law Review 422	Eskine, Christopher	Australia	circa 1980	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		243
FCT v Westraders Pty Ltd	[1979] FCA 13; 24 ALR 139; (1979) 38 FLR 306; 9 ATR 558	Federal Court of Australia	Australia - Commonwealth	23 Mar 1979	AustLII		5
Macmine Pty Ltd v FCT	(1979) 24 ALR 217; 9 ATR 638; (1979) 53 ALJR 362; 79 ATC 4,133		Australia	circa 1979	LexisNexis AU		59
Westraders Pty Ltd v Commissioner of Taxation (Cth)	(1977) 17 ALR 232; 8 ATR 43		Australia	circa 1977	LexisNexis AU		3
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
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		39
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		60
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		201
Farnsworth v FCT	[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258	High Court of Australia	Australia - Commonwealth	4 Aug 1949	AustLII		78
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Danmark Pty Ltd v FCT	(1944) 7 ATD 333; (1944) 2 AITR 517		Australia	circa 1944			68
Watson Bros v Hornby (HM Inspector of Taxes)	(1942) 24 Tax Cas 506		United Kingdom	circa 1942			4
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		121