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State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case   flag 

[1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459
High Court of Australia
Australia - Commonwealth
2nd September, 1987

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2023/4 - Income tax and superannuation guarantee: who is an employee? [2023] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Coonan v Registrar of Births, Deaths and Marriages [2020] QCAT 434 Queensland Civil and Administrative Tribunal Australia - Queensland 11 Nov 2020 AustLII flag
Schipp v The Star Entertainment Qld Ltd [2019] ICQ 9 Industrial Court of Queensland Australia - Queensland 18 Jul 2019 AustLII flag
Cornonero v Bright Moon Buddhist Society [2018] VSC 737 Supreme Court of Victoria Australia - Victoria 29 Nov 2018 AustLII flag
MJ Trading v Independent Liquor and Gaming Authority [2018] NSWCATAD 260 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 8 Nov 2018 AustLII flag
Graham v Minister for Immigration and Border Protection [2018] FCA 1012; 265 FCR 634 Federal Court of Australia Australia - Commonwealth 6 Jul 2018 AustLII flag
Woolworths Ltd v Randwick City Council [2018] NSWLEC 1183 Land and Environment Court of New South Wales Australia - New South Wales 17 Apr 2018 AustLII flag
QBE Insurance (Australia) Ltd v Brown [2017] SADC 66 District Court of South Australia Australia - South Australia 28 Jun 2017 AustLII flag
Australian Manufacturing Workers' Union (AMWU) v McCain Foods (Aust) Pty Ltd [2016] FWC 2637 Fair Work Commission Australia 2 May 2016 AustLII flag
Lloyd v Wollongong City Council [2015] NSWLEC 146 Land and Environment Court of New South Wales Australia - New South Wales 8 Sep 2015 AustLII flag
Chapman-Davis v New South Wales [2015] NSWIC 10; (2015) 90 NSWLR 533 Industrial Court of New South Wales Australia - New South Wales 3 Aug 2015 AustLII flag
Australian Manufacturing Workers' Union (AMWU) v Fonterra Brands (Australia) Pty Ltd [2015] FWC 911 Fair Work Commission Australia 13 Feb 2015 AustLII flag
Albrecht v Commissioner of Taxation [2013] FCA 1248 Federal Court of Australia Australia - Commonwealth 22 Nov 2013 AustLII flag
Parliamentary Trustee of Parliamentary Contribution Superannuation Fund v Commissioner of Taxation [2013] FCAFC 127; (2013) 216 FCR 329; (2013) 305 ALR 397; (2013) 96 ATR 334 Federal Court of Australia Australia - Commonwealth 14 Nov 2013 AustLII flag
Commonwealth v Davis Samuel Pty Ltd (No 7) [2013] ACTSC 146; (2013) 282 FLR 1; (2013) 95 ACSR 258 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 1 Aug 2013 AustLII flag
GrainCorp Operations Ltd v Liverpool Plains Shire Council [2013] NSWCA 171; (2013) 194 LGERA 83 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Jun 2013 AustLII flag
"Table of Cases" [2013] ELECD 72 Edited Legal Collections Data Australia circa 2013 AustLII flag
Walsh and Commissioner of Taxation, Re [2012] AATA 451; (2012) 130 ALD 200; (2012) 57 AAR 421 Administrative Appeals Tribunal Australia 18 Jul 2012 AustLII flag
Australian Building and Construction Commissioner v McConnell Dowell Constructors (Aust) Pty Ltd [2012] FCAFC 93; (2012) 203 FCR 345; (2012) 289 ALR 506; (2012) 222 IR 211 Federal Court of Australia Australia - Commonwealth 29 Jun 2012 AustLII flag
Dooralong Residents Action Group Pty Ltd v Wyong Shire Council [2011] NSWLEC 251; (2011) 186 LGERA 274 Land and Environment Court of New South Wales Australia - New South Wales 20 Dec 2011 AustLII flag
"MP" [2011] WACIC 15 Criminal Injuries Compensation Assessor of Western Australia Australia - Western Australia 18 Jul 2011 AustLII flag
Clarke v FCT [2009] HCA 33; (2009) 240 CLR 272; (2009) 258 ALR 623; (2009) 83 ALJR 1044; (2009) 72 ATR 868 High Court of Australia Australia - Commonwealth 2 Sep 2009 AustLII flag
Clarke v Commissioner of Taxation [2009] HCATrans 43 High Court of Australia Australia - Commonwealth 12 Mar 2009 AustLII flag
Clarke v Commissioner of Taxation [2009] HCATrans 42 High Court of Australia Australia - Commonwealth 11 Mar 2009 AustLII flag
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2009] ATOSGR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2009] ATOSGR SGR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SGR 2008/D2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2008] ATODSGR SGR2008/D2 Australian Taxation Office Australia - Commonwealth 5 Nov 2008 AustLII flag
ACT Nursing Services Pty Ltd and Commissioner for ACT Revenue [2008] ACTAAT 29 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 3 Nov 2008 AustLII flag
Re Taxpayer and FCT [2007] AATA 1185; 66 ATR 354 Administrative Appeals Tribunal Australia 23 Mar 2007 AustLII flag
South Coast X-Ray Pty Ltd v Chief Executive Officer of Medicare Australia [2007] FCA 277; (2007) 158 FCR 173 Federal Court of Australia Australia - Commonwealth 7 Mar 2007 AustLII flag
Mowbray [2007] HCATrans 76 High Court of Australia Australia - Commonwealth 20 Feb 2007 AustLII flag
Rottnest Island Authority v Norman Mel Ashton (In his capacity as joint and several deed administrator of Old Ferry Co Pty Ltd) [2005] WASC 238 Supreme Court of Western Australia Australia - Western Australia 7 Nov 2005 AustLII flag
Deputy Commissioner of Taxation for the Commonwealth of Australia v Robinswood Pty Ltd [2005] WASC 67 Supreme Court of Western Australia Australia - Western Australia 29 Apr 2005 AustLII flag
Lasermax Engineering Pty Ltd v QBE Insurance (Australia) Ltd [2005] NSWCA 66; (2005) 13 ANZ Insurance Cases 61-643 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Mar 2005 AustLII flag
SGR 2005/1 - Superannuation guarantee: who is an employee? [2005] ATOSGR 1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
SGR 2005/1 - Superannuation guarantee: who is an employee? [2005] ATOSGR SGR2005/1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297 Supreme Court of Western Australia Australia - Western Australia 14 Sep 2004 AustLII flag
SGR 2004/D1 - Superannuation guarantee: who is an employee? [2004] ATODSGR SGR2004/D1 Australian Taxation Office Australia - Commonwealth 25 Aug 2004 AustLII flag
Permanent Trustee Australia Ltd v Commissioner of State Revenue [2004] HCATrans 43 High Court of Australia Australia - Commonwealth 4 Mar 2004 AustLII flag
Paliflex Pty Ltd v Chief Commissioner of State Revenue [2003] HCATrans 343 High Court of Australia Australia - Commonwealth 10 Sep 2003 AustLII flag
Australian Securities and Investments Commission v Plymin (No 1) [2003] VSC 123; (2003) 175 FLR 124; (2003) 46 ACSR 126; 21 ACLC 700; (2003) 46 ASCR 126; 21 ACL 700 Supreme Court of Victoria Australia - Victoria 5 May 2003 AustLII flag
O'Meara v FCT [2003] FCA 217; 128 FCR 376; 52 ATR 437 Federal Court of Australia Australia - Commonwealth 25 Mar 2003 AustLII flag
Liaver v Errington [2003] QCA 5 Supreme Court of Queensland - Court of Appeal Australia - Queensland 31 Jan 2003 AustLII flag
Austin v Commonwealth of Australia M10/2001 [2002] HCATrans 299 High Court of Australia Australia - Commonwealth 20 Jun 2002 AustLII flag
SGH Ltd v Commissioner of Taxation [2002] HCA 18; (2002) 210 CLR 51; (2002) 188 ALR 241; (2002) 76 ALJR 780; (2002) 49 ATR 521; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 1 May 2002 AustLII flag
Hams v CGU Insurance Ltd [2002] NSWSC 273; (2002) 12 ANZ Insurance Cases 61-525 Supreme Court of New South Wales Australia - New South Wales 12 Apr 2002 AustLII flag
Luton v Lessels C40/1995 [2001] HCATrans 495 High Court of Australia Australia - Commonwealth 11 Oct 2001 AustLII flag
Campbell v Metway Leasing Ltd [2001] FCA 1311; (2001) 188 ALR 100 Federal Court of Australia Australia - Commonwealth 13 Sep 2001 AustLII flag
Dougherty v Ling [2001] TASSC 63 Supreme Court of Tasmania Australia - Tasmania 6 Jun 2001 AustLII flag
Loren Enterprises Pty Ltd v The Shell Co of Australia Ltd [2000] WASC 123 Supreme Court of Western Australia Australia - Western Australia 15 May 2000 AustLII flag
House of Peace Pty Ltd v Bankstown City Council [2000] NSWCA 44; (2000) 48 NSWLR 498; (2000) 106 LGERA 440 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Mar 2000 AustLII flag
McKellar v Container Terminal Management Services Ltd [1999] FCA 1101; (1999) 165 ALR 409 Federal Court of Australia Australia - Commonwealth 13 Aug 1999 AustLII flag
Re Wakim; Ex parte McNally [1999] VSC 227; (1999) 163 ALR 270; 151 FLR 270; (1999) 73 ALJR 839; (1999) 31 ACSR 99; (1999) 24 Fam LR 669; 17 ACLC 1; (1999) 10 Leg Rep 2 Supreme Court of Victoria Australia - Victoria 17 Jun 1999 AustLII flag
Re Wakim; Ex Parte McNally (S74/1998) (Lead action) ("Cross-vesting case") - Volume II - Judgment (Pamphlet) [1999] HCASCF 1 High Court of Australia Australia - Commonwealth 17 Jun 1999 AustLII flag
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments [1999] ATOTR TR1999/10 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments [1999] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Spinks v Prentice (S140/1998) (Related case) ("Cross-vesting case") - Transcript before Full Court [1998] HCASCF 130 High Court of Australia Australia - Commonwealth 2 Dec 1998 AustLII flag
Re Brown; Ex Parte Amann (S118/1998) (Related case) ("Cross-vesting case") - Transcript before Full Court [1998] HCASCF 129 High Court of Australia Australia - Commonwealth 2 Dec 1998 AustLII flag
Re Wakim; Ex Parte McNally (S74/1998) (Lead action) ("Cross-vesting case") - Volume II - Transcript before Full Court [1998] HCASCF 127 High Court of Australia Australia - Commonwealth 2 Dec 1998 AustLII flag
Re: The Judges of the Federal Court of Australia Ex parte: McNally S74/1998 [1998] HCATrans 449 High Court of Australia Australia - Commonwealth 2 Dec 1998 AustLII flag
Bruce Drummond Woodhams v Deputy Commissioner of Taxation of the Commonwealth of Australia [1997] VSC 59 Supreme Court of Victoria Australia - Victoria 14 Nov 1997 AustLII flag
Kruger v Commonwealth [1997] HCA 27; (1997) 190 CLR 1; (1997) 146 ALR 126; (1997) 71 ALJR 991; (1997) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 31 Jul 1997 AustLII flag
Bray v Commonwealth of Australia (D05/1995) (Related Case) ("Stolen Generations case") - Volume III - Reasons for Judgment - Full Court (Pamphlet) [1997] HCASCF 33 High Court of Australia Australia - Commonwealth 31 Jul 1997 AustLII flag
Kruger v Commonwealth of Australia (M21/1996) (Lead action) ("Stolen Generations case") - Volume IV - Defendant's submissions [1995] HCASCF 44 High Court of Australia Australia - Commonwealth 29 Nov 1995 AustLII flag
Western Australia v Commonwealth of Australia P16/1994 [1995] HCATrans 300 High Court of Australia Australia - Commonwealth 6 Sep 1995 AustLII flag
Victoria v Commonwealth of Australia M46/1994 [1995] HCATrans 299 High Court of Australia Australia - Commonwealth 6 Sep 1995 AustLII flag
South Australia v Commonwealth of Australia A18/1994 [1995] HCATrans 298 High Court of Australia Australia - Commonwealth 6 Sep 1995 AustLII flag
Industrial Relations Commission Decision 1774/1994 [1994] AIRC 1683 Australian Industrial Relations Commission Australia 13 Oct 1994 AustLII flag
Cunliffe v The Commonwealth [1994] HCA 44; (1994) 182 CLR 272; (1994) 124 ALR 120; (1994) 68 ALJR 791 High Court of Australia Australia - Commonwealth 12 Oct 1994 AustLII flag
Collingwood, City of v Victoria & Collingwood Football Club Ltd [1994] VicRp 46; [1994] 1 VR 652 Australia - Victoria 10 Nov 1993 AustLII flag
Re State Public Services Federation [1993] HCA 30; (1993) 178 CLR 249; 113 ALR 385; 67 ALJR 577 High Court of Australia Australia - Commonwealth 3 Jun 1993 AustLII flag
Northern Suburbs General Cemetery Reserve Trust v Commonwealth [1993] HCA 12; (1993) 176 CLR 555 High Court of Australia Australia - Commonwealth 11 Mar 1993 AustLII flag
New South Wales v Commonwealth (S06/1992) ("Australian Capital Television") - Reasons for Judgment, Full Court (Pamphlet) [1992] HCASCF 94 High Court of Australia Australia - Commonwealth 30 Sep 1992 AustLII flag
Nationwide News Pty Ltd v Wills [1992] HCA 46; (1992) 177 CLR 1; (1992) 108 ALR 681; (1992) 66 ALJR 658; (1992) 44 IR 282 High Court of Australia Australia - Commonwealth 30 Sep 1992 AustLII flag
New South Wales v Commonwealth (S06/1992) ("Australian Capital Television") - Amended Plaintiff's Submissions (Supplementary Material in Response to the Cth's) [1992] HCASCF 63 High Court of Australia Australia - Commonwealth 17 Mar 1992 AustLII flag
Australian Capital Television Pty Ltd v Commonwealth (S05/1992) ("Australian Capital Television") - Cth's List of Authorities [1992] HCASCF 56 High Court of Australia Australia - Commonwealth 11 Mar 1992 AustLII flag
New South Wales v Commonwealth (S06/1992) ("Australian Capital Television") - Cth's Submissions [1992] HCASCF 54 High Court of Australia Australia - Commonwealth 9 Mar 1992 AustLII flag
Mutual Pools & Staff Pty Ltd v FCT [1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag
Australian Capital Television Pty Ltd v Commonwealth (S05/1992) ("Australian Capital Television") - Demurrer Book [1992] HCASCF 49 High Court of Australia Australia - Commonwealth 30 Jan 1992 AustLII flag
Australian Capital Television Pty Ltd v Commonwealth (S05/1992) ("Australian Capital Television") - Plaintiffs' List of Authorities [1992] HCASCF 33 High Court of Australia Australia - Commonwealth 13 Jan 1992 AustLII flag
State Public Services Federation and Her Majesty R In Right of Western Australia and Other [1991] CthArbRp 828; (1991) 8 CAR 488 Commonwealth Arbitration Reports Australia - Commonwealth 28 Aug 1991 AustLII flag
Industrial Relations Commission Decision 839/1991 [1991] AIRC 804 Australian Industrial Relations Commission Australia 28 Aug 1991 AustLII flag
Bourke v State Bank of New South Wales [1990] HCA 29; (1990) 170 CLR 276; 93 ALR 460; 64 ALJR 406; [1990] ATPR 41-033 High Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
Morlend Finance Corporation (Vic) Pty Ltd v Levine [1990] VicRp 18; [1990] VR 205; [1989] ASC 55-927 Australia - Victoria 15 Jun 1989 AustLII flag
Davis v The Commonwealth [1988] HCA 63; (1988) 166 CLR 79; (1988) 82 ALR 633; 63 ALJR 35 High Court of Australia Australia - Commonwealth 6 Dec 1988 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Changed Landscape of the Executive Power of the Commonwealth after the Williams Case" (2013) 39 Monash University Law Review 348 Lindell, Geoffrey Australia circa 2013 AustLII flag
"Table of Cases" [2013] ELECD 72 Edited Legal Collections Data Australia circa 2013 AustLII flag
"State Immunity from Commonwealth Laws: Austin v Commonwealth" [2011] UNSWLRS 47 Simpson, Amelia Australia circa 2011 AustLII flag
"Advisory Opinions and Declaratory Judgments at the Suit of Governments" (2010) 22 (3) Bond Law Review 156 Zines, Leslie Australia circa 2010 AustLII flag
"A Federal Human Rights - What Implications For the State and Territories?" (2010) 33 University of New South Wales Law Journal 110 Gleeson, Justin Australia circa 2010 AustLII flag
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate" [2008] JlATax 4 Hyde, Nina Australia circa 2008 AustLII flag
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate" (2008) 11 Journal of Australian Taxation 1 Hyde, Nina Australia circa 2008 AustLII flag
"Beyond a Federal Structure: Is a Constitutional Commitment to a Federal Relationship Possible" (2008) 31 University of New South Wales Law Journal 395 Lynch, Andrew; Williams, George Australia circa 2008 AustLII flag
"Private Law Actions against the Government (Part 2) - Two Unresolved Questions about Section 64 of the Judiciary Act" [2006] UNSWLawJl 37 Hill, Graeme Australia circa 2006 AustLII flag
"Private Law Actions against the Government (Part 1) - Removing the Government's Immunity from Suit in Federal Cases" (2007) 30 Melbourne University Law Review 716 Hill, Graeme Australia circa 2007 AustLII flag
"Territory Courts and Federal Jurisdiction" (2005) 33 Federal Law Review 57 Mcdonald, Stephen Australia circa 2005 AustLII flag
"Of Kings and Officers - The Judicial Development of Public Law" (2005) 33 (2) Federal Law Review 187 Selway, Bradley Australia circa 2005 AustLII flag
"The First Paragraph of Section 55" (2005) 33 (3) Federal Law Review 569 Sharp , P G Australia circa 2005 AustLII flag
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag
"State Immunity from Commonwealth Laws: Austin v Commonwealth and Dilemmas of Doctrinal Design" (2004-2005) 32 University of Western Australia Law Review 44 Simpson, Amelia Australia - Western Australia circa 2005 AustLII flag
"Federal Limitations on the Legislative Power of the States and the Commonwealth to Bind one another" (2003) 31 (3) Federal Law Review 507 Twomey, Anne Australia circa 2003 AustLII flag
"Applicability of State Laws to Commonwealth Land Activities" (2002) 6 University of Western Sydney Law Review 39 Lee, Ricky J Australia circa 2002 AustLII flag
"R v Hughes - R v Hughes and the Future of Co-Operative Legislative Schemes" (2000) 24 Melbourne University Law Review 478 Hill, Graeme Australia circa 2000 AustLII flag
"The Hughes Case in the High Court: The Reasoning, Uncertainities and Solutions" (2000) 29 (2) University of Western Australia Law Review 180 Rose, Dennis Australia - Western Australia circa 2000 AustLII flag
"Tax or Penalty? - the Latest Sequel" (1999) 2 (6) Journal of Australian Taxation 391 Morabito, Vince Australia circa 1999 AustLII flag
"Australian Education Union Case: A Quiet Revolution, The" (1998) 7 Griffith Law Review 30 Simpson, Amelia Australia circa 1998 AustLII flag
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
"National Australia Bank Ltd v Garcia and Teachers Health Investments Pty Ltd v Wynne" (1995-1996) 1 Newcastle Law Review 128 Shum, Clement Australia circa 1996 AustLII flag
"Table of Cases" [1994] AUMPLawAYbk 1 Editors Australia circa 1994 AustLII flag
"Limiting the Doctrine of Intergovernmental Immunity" (1993) 9 Queensland University of Technology Law Journal 1 Dixon, Nicolee Australia - Queensland circa 1993 AustLII flag
"Peace, Order and Good Government: A Limitation on Legislative Competence" (1989-1990) 17 Melbourne University Law Review 24 Killey, Ian D Australia circa 1990 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Acts Interpretation Act 1901 (Cth) s15A
Fringe Benefits Tax Act 1986 (Cth) s3, s4, s5
Fringe Benefits Tax Assessment Act 1986 (Cth) s3, s4, s7, s55, s67, s136, s148
Fringe Benefits Tax (Application to the Commonwealth) Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986 (Cth)
Land Tax Assessment Act 1910 (Cth)
Sales Tax Assessment Act (No. 2) 1930 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Queensland v The Commonwealth [1987] HCA 2; (1987) 162 CLR 74; 69 ALR 207; (1987) 18 ATR 158; 61 ALJR 104 High Court of Australia Australia - Commonwealth 3 Feb 1987 AustLII flag
Queensland Electricity Commission v Commonwealth [1985] HCA 56; (1985) 159 CLR 192; (1985) 61 ALR 1; (1985) 58 LGRA 1; (1985) 11 IR 376; (1985) 59 ALJR 699 High Court of Australia Australia - Commonwealth 5 Sep 1985 AustLII flag
Deputy FCT v Truhold Benefit Pty Ltd [1985] HCA 36; (1985) 158 CLR 678; 59 ALR 431; 16 ATR 466; 59 ALJR 507 High Court of Australia Australia - Commonwealth 11 Jun 1985 AustLII flag
Garcia v San Antonio Metropolitan Transit Authority 469 US 528; 83 L Ed 2d 1016; 105 SCt 1005 United States Supreme Court United States 15 Apr 1985 WorldLII flag
Alexander v Cambridge Credit Corporation Ltd (1985) 2 NSWLR 685; (1985) 10 ACLR 42; 10 ATR 420 Australia - New South Wales circa 1985 LexisNexis AU flag
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag
Commonwealth v Tasmania [1983] HCA 21; (1983) 158 CLR 1; (1983) 46 ALR 625; (1983) 57 ALJR 450; 68 ILR 266 High Court of Australia Australia - Commonwealth 1 Jul 1983 AustLII flag
Payroll Tax, Commissioner of (Vic) v Mary Kay Cosmetics Pty Ltd [1982] VicRp 87; [1982] VR 871; (1982) 13 ATR 360 Australia - Victoria 24 Jun 1982 AustLII flag
Victoria v Australian Building Construction Employees' & Builders Labourers' Federation [1982] HCA 31; (1982) 152 CLR 25; 41 ALR 71; 56 ALJR 506 High Court of Australia Australia - Commonwealth 11 May 1982 AustLII flag
Koowarta v Bjelke-Petersen [1982] HCA 27; (1982) 153 CLR 168; (1982) 39 ALR 417; (1982) 56 ALJR 625 High Court of Australia Australia - Commonwealth 11 May 1982 AustLII flag
Actors and Announcers Equity Association of Australia v Fontana Films Pty Ltd [1982] HCA 23; (1982) 150 CLR 169; (1982) 40 ALR 609; (1982) 56 ALJR 366; [1982] ATPR 40-285 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag
Murphyores Inc Pty Ltd v Commonwealth [1976] HCA 20; 136 CLR 1; (1976) 9 ALR 199; 38 LGRA 224 High Court of Australia Australia - Commonwealth 14 Apr 1976 AustLII flag
FCT v Barrett [1973] HCA 49; (1973) 129 CLR 395; (1973) 4 ATR 122; 47 ALJR 616; 2 ALR 65 High Court of Australia Australia - Commonwealth 2 Nov 1973 AustLII flag
Victoria v The Commonwealth [1971] HCA 16; (1971) 122 CLR 353; [1971] ALR 449; 45 ALJR 251; 2 ATR 249 High Court of Australia Australia - Commonwealth 14 May 1971 AustLII flag
Strickland v Rocla Concrete Pipes Ltd (1971) 124 CLR 468 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag
Fairfax v FCT [1965] HCA 64; (1965) 114 CLR 1; [1966] ALR 1073; 14 ATD 135; 39 ALJR 308 High Court of Australia Australia - Commonwealth 2 Dec 1965 AustLII flag
Logan Downs Pty Ltd v FCT [1965] HCA 16; (1965) 112 CLR 177; [1965] ALR 954; 13 ATD 512; 38 ALJR 466 High Court of Australia Australia - Commonwealth 9 Apr 1965 AustLII flag
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag
Moore v The Commonwealth [1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283 High Court of Australia Australia - Commonwealth 22 Mar 1951 AustLII flag
Australian Communist Party v Commonwealth [1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129 High Court of Australia Australia - Commonwealth 9 Mar 1951 AustLII flag
Burns v Ransley [1949] HCA 45; (1949) 79 CLR 101; [1949] ALR 817 High Court of Australia Australia - Commonwealth 7 Oct 1949 AustLII flag
R v Sharkey [1949] HCA 46; (1949) 79 CLR 121; [1949] ALR 828 High Court of Australia Australia - Commonwealth 7 Oct 1949 AustLII flag
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag
Melbourne Corporation v Commonwealth [1947] HCA 26; (1947) 74 CLR 31; [1947] ALR 377; (1947) 21 ALJR 188 High Court of Australia Australia - Commonwealth 13 Aug 1947 AustLII flag
New York v United States 326 US 572; 90 L Ed 326; 66 SCt 310 United States Supreme Court United States 14 Jan 1946 WorldLII flag
Queensland Stations Pty Ltd v FCT [1945] HCA 13; (1945) 70 CLR 539; [1945] ALR 273; (1945) 8 ATD 30 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag
Mutual Acceptance Co Ltd v FCT [1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506 High Court of Australia Australia - Commonwealth 4 Dec 1944 AustLII flag
Cadbury-Fry-Pascall Pty Ltd v FCT [1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471 High Court of Australia Australia - Commonwealth 10 Nov 1944 AustLII flag
Pidoto v Victoria [1943] HCA 37; (1943) 68 CLR 87; [1944] ALR 1 High Court of Australia Australia - Commonwealth 2 Dec 1943 AustLII flag
South Australia v The Commonwealth [1942] HCA 14; (1942) 65 CLR 373; [1942] ALR 186; (1942) 7 ATD 1 High Court of Australia Australia - Commonwealth 23 Jul 1942 AustLII flag
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag
Deputy FCT (NSW) v W R Moran Pty Ltd [1939] HCA 27; (1939) 61 CLR 735; [1939] ALR 357; 5 ATD 204; (1939) 13 ALJR 205 High Court of Australia Australia - Commonwealth 25 Jul 1939 AustLII flag
R v Poole; Ex parte Henry [No 2] [1939] HCA 19; (1939) 61 CLR 634; [1939] ALR 269 High Court of Australia Australia - Commonwealth 19 May 1939 AustLII flag
Colonial Gas Association Ltd v FCT [1934] HCA 12; 51 CLR 172; [1934] ALR 187; 2 ATD 457 High Court of Australia Australia - Commonwealth 23 May 1934 AustLII flag
FCT v Hipsleys Ltd [1926] ArgusLawRp 81; (1926) 38 CLR 219; 32 ALR 432 Argus Law Reports Australia - Commonwealth 11 Oct 1926 AustLII flag
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag
British Imperial Oil Co Ltd v FCT [1925] HCA 4; (1925) 35 CLR 422; 31 ALR 129 High Court of Australia Australia - Commonwealth 9 Apr 1925 AustLII flag
Commonwealth v Melbourne Harbour Trust Commissioners [1922] HCA 31; (1922) 31 CLR 1; 28 ALR 325 High Court of Australia Australia - Commonwealth 26 Jun 1922 AustLII flag
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag
National Trustees, Executors and Agency Co of Australasia Ltd v FCT [1916] ArgusLawRp 95; 22 CLR 367; 22 ALR 409 Argus Law Reports Australia - Commonwealth 23 Oct 1916 AustLII flag
Waterhouse v Deputy Federal Commissioner of Land Tax, SA [1914] HCA 16; (1914) 17 CLR 665; 20 ALR 155 High Court of Australia Australia - Commonwealth 20 Mar 1914 AustLII flag
Morgan v Deputy Federal Commissioner of Land Tax, NSW [1912] ArgusLawRp 159; 15 CLR 661; 19 ALR 120 Argus Law Reports Australia - Commonwealth 19 Dec 1912 AustLII flag
Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242 High Court of Australia Australia - Commonwealth 31 May 1911 AustLII flag
R v Barger [1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374 High Court of Australia Australia - Commonwealth 26 Jun 1908 AustLII flag

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