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Re Citibank Ltd v Commissioner of Taxation; Deputy Commissioner of Taxation, Melbourne; Douglas Francis Booth; Norman Rosenbaum and Deputy Commissioner of Taxation, Sydney   flag 

[1988] FCA 306
Federal Court of Australia
Australia - Commonwealth
2nd September, 1988

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s13
Acts Interpretation Act 1901 (Cth) s21
Crimes Act 1914 (Cth)
Customs Act 1901 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act (Cth) s127
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s2, s8
Trust Recoupment Tax Assessment Act 1985 (Cth)
Federal Court Rules (Cth)
Bank Account Debits Tax Administration Act 1982 (Cth) s58
Estate Duty Assessment Act 1914 (Cth) s127, s128
Public Service Act 1972 (Cth)
Sales Tax Procedure Act 1934 (Cth)
Telecommunications (Interception) Act 1979 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) s4
Taxation Laws Amendment Act 1984 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"Questions of Privilege and Openness: Proposed Search and Seizure Reforms" (1984) 29 McGill Law Journal 651 McGill Law Journal Canada circa 1984 HeinOnline / LexisNexis flag 1
[1986] Ottawa Law Review 25 [1986] Ottawa Law Review 25 Ottawa Law Review Canada circa 1986 HeinOnline / LexisNexis flag 1
Allen v Thorn Electrical Industries Ltd [1968] 1 QB 487 United Kingdom circa 1968 LexisNexis / Westlaw flag 17
Arno v Forsyth (1986) 9 FCR 576; 65 ALR 125 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 66
Australian Broadcasting Corporation v Cloran (1984) 4 FCR 151; (1984) 57 ALR 742 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 43
Baker v Campbell [1983] HCA 39; (1983) 153 CLR 52; (1983) 49 ALR 385; (1983) 57 ALJR 749; 14 ATR 713; 83 ATC 4,606 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 849
Clough v Leahy [1904] HCA 38; (1904) 2 CLR 139; 11 ALR 32 High Court of Australia Australia - Commonwealth 5 Dec 1904 AustLII flag 140
Crowley v Murphy [1981] FCA 31; 34 ALR 496; (1981) 52 FLR 123 Federal Court of Australia Australia - Commonwealth 18 Mar 1981 AustLII flag 104
Electronic Industries Ltd v Mayor of City of Oakleigh [1973] VicRp 15; [1973] VR 177; (1972) 28 LGRA 426 Australia - Victoria 13 Sep 1972 AustLII flag 13
Entick v Carrington (1765) 2 Wils KB 275; 95 ER 807 King's Bench United Kingdom circa 1765 CommonLII flag 52
Ex parte Director-General of Social Services [1979] AATA 34; (1979) 2 ALD 86 Administrative Appeals Tribunal Australia 29 Mar 1979 AustLII flag 86
FCT v Australia and New Zealand Banking Group Ltd 143 CLR 499; 16 ALR 721; 52 ALJR 73; 8 ATR 140 Australia - Commonwealth Legal Online / Westlaw flag 207
Home v Lord F C Bentinck [1820] EngR 447; 129 ER 907; (1820) 2 Brod & Bing 130 Court of Common Pleas United Kingdom circa 1820 CommonLII flag 14
Huckle versus Money [1799] EngR 225; 95 ER 768; (1799) 2 Wils KB 205 King's Bench United Kingdom circa 1799 CommonLII flag 47
Inland Revenue Commissioners v Rossminster Ltd [1979] UKHL 5; [1980] AC 952; [1980] 1 All ER 80; [1980] 2 WLR 1 House of Lords United Kingdom 13 Dec 1979 BAILII flag 322
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7926
Lebanese Moslem Association v Minister for Immigration and Ethnic Affairs [1986] FCA 290; (1986) 11 FCR 543; (1986) 67 ALR 195 Federal Court of Australia Australia - Commonwealth 3 Sep 1986 AustLII flag 14
Melbourne Corporation v Barry [1922] HCA 56; (1922) 31 CLR 174; 29 ALR 86; 44 ALT 20 High Court of Australia Australia - Commonwealth 15 Dec 1922 AustLII flag 152
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5546
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 348
Owendale Pty Ltd v Anthony [1967] HCA 52; (1967) 117 CLR 539; 40 ALJR 446 High Court of Australia Australia - Commonwealth 24 Aug 1967 AustLII flag 75
R v Tillett; Ex parte Newton (1969) 14 FLR 101 Australia 28 May 1968 PacLII flag 125
R versus John Wilkes, Esq [1799] EngR 484; 95 ER 737; (1799) 2 Wils KB 151 King's Bench United Kingdom circa 1799 CommonLII flag 6
Smorgon v Australia and New Zealand Banking Group Ltd [1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137 High Court of Australia Australia - Commonwealth 3 Dec 1906 AustLII flag 119
Southwestern Indemnities Ltd v Bank of New South Wales [1973] HCA 52; (1973) 129 CLR 512; 1 ALR 517; (1973) 4 ATR 130; 47 ALJR 600 High Court of Australia Australia - Commonwealth 9 Nov 1973 AustLII flag 22

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