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Read v Commonwealth   flag  135

[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313
High Court of Australia
Australia - Commonwealth
2nd June, 1988

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FTXB; Secretary, Department of Social Services and (Social services second review) [2024] AATA 3021 Administrative Appeals Tribunal Australia 28 Aug 2024 AustLII flag
Price and Secretary, Department of Social Services (Social Services Second Review) [2024] AATA 494 Administrative Appeals Tribunal Australia 21 Mar 2024 AustLII flag
Hofer and Secretary, Department of Social Services (Social services second review) [2024] AATA 450 Administrative Appeals Tribunal Australia 15 Mar 2024 AustLII flag
Thorpe and Secretary, Department of Social Services (Social services second review) [2024] AATA 446 Administrative Appeals Tribunal Australia 14 Mar 2024 AustLII flag
Pisanelli and Secretary, Department of Social Services (Social services second review) [2023] AATA 4116 Administrative Appeals Tribunal Australia 12 Dec 2023 AustLII flag
Lyall and Secretary, Department of Social Services (Social services second review) [2023] AATA 3356 Administrative Appeals Tribunal Australia 17 Oct 2023 AustLII flag 5
VHMP and Secretary, Department of Social Services (Social services second review) [2023] AATA 3007 Administrative Appeals Tribunal Australia 15 Sep 2023 AustLII flag
Lin and Secretary, Department of Social Services (Social services second review) [2023] AATA 1986 Administrative Appeals Tribunal Australia 10 Jul 2023 AustLII flag
Hawkins and Secretary, Department of Social Services (Social services second review) [2023] AATA 1917 Administrative Appeals Tribunal Australia 3 Jul 2023 AustLII flag
Hanna v Secretary, Department of Social Services [2022] AATA 3772 Administrative Appeals Tribunal Australia 9 Nov 2022 AustLII flag 1
Martin; Secretary, Department of Social Services and (Social services second review) [2022] AATA 406 Administrative Appeals Tribunal Australia 7 Mar 2022 AustLII flag 1
Drake and Secretary, Department of Social Services (Social services second review) [2022] AATA 376 Administrative Appeals Tribunal Australia 4 Mar 2022 AustLII flag
Calayini and Secretary, Department of Social Services (Social services second review) [2021] AATA 4664 Administrative Appeals Tribunal Australia 16 Dec 2021 AustLII flag
Ali; Secretary, Department of Social Services and (Social services second review) [2021] AATA 4095 Administrative Appeals Tribunal Australia 9 Nov 2021 AustLII flag
Koulmandas and Secretary, Department of Social Services (Social services second review) [2021] AATA 4017 Administrative Appeals Tribunal Australia 29 Oct 2021 AustLII flag
Ponting and Secretary, Department of Social Services (Social services second review) [2021] AATA 2053 Administrative Appeals Tribunal Australia 1 Jul 2021 AustLII flag 1
Elskaf and Secretary, Department of Social Services (Social services second review) [2020] AATA 4027 Administrative Appeals Tribunal Australia 13 Oct 2020 AustLII flag
Tomaiuolo and Secretary, Department of Social Services (Social services second review) [2020] AATA 6225 Administrative Appeals Tribunal Australia 3 Aug 2020 AustLII flag
YKFL and Secretary, Department of Social Services (Social services second review) [2020] AATA 1889 Administrative Appeals Tribunal Australia 19 Jun 2020 AustLII flag
Stephens-Ryan; Secretary, Department of Social Services and (Social services second review) [2020] AATA 961 Administrative Appeals Tribunal Australia 24 Apr 2020 AustLII flag 1
Pavkovic and Secretary, Department of Social Services (Social services second review) [2019] AATA 3737 Administrative Appeals Tribunal Australia 23 Sep 2019 AustLII flag 2
Schulz and Repatriation Commission (Veterans' entitlements) [2019] AATA 999 Administrative Appeals Tribunal Australia 24 May 2019 AustLII flag
Harris and Secretary, Department of Social Services (Social services second review) [2018] AATA 2574 Administrative Appeals Tribunal Australia 1 Aug 2018 AustLII flag
Mangini and Secretary, Department of Social Services (Social services second review) [2018] AATA 1459 Administrative Appeals Tribunal Australia 31 May 2018 AustLII flag
Bensen and Secretary, Department of Social Services (Social services second review) [2018] AATA 1076 Administrative Appeals Tribunal Australia 27 Apr 2018 AustLII flag
Hewawasam Revulge and Secretary, Department of Social Services (Social services second review) [2018] AATA 303 Administrative Appeals Tribunal Australia 9 Feb 2018 AustLII flag
Arndt v Commissioner for Social Housing (Appeal) [2018] ACAT 7 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 22 Jan 2018 AustLII flag
Ebady and Secretary, Department of Social Services (Social services second review) [2017] AATA 1040 Administrative Appeals Tribunal Australia 6 Jul 2017 AustLII flag
Magjarraj and Secretary, Department of Social Services (Social services second review) [2017] AATA 720 Administrative Appeals Tribunal Australia 23 May 2017 AustLII flag 1
Catanzariti and Secretary, Department of Social Services (Social services second review) [2017] AATA 268 Administrative Appeals Tribunal Australia 1 Mar 2017 AustLII flag 2
Mostovoy and Secretary, Department of Social Services (Social services second review) [2016] AATA 323 Administrative Appeals Tribunal Australia 20 May 2016 AustLII flag 2
Burling and Secretary, Department of Social Services [2015] AATA 1020 Administrative Appeals Tribunal Australia 23 Dec 2015 AustLII flag 1
Toksoz and Secretary, Department of Social Services (Social services second review) [2015] AATA 985 Administrative Appeals Tribunal Australia 18 Dec 2015 AustLII flag
Nassimi and Secretary, Department of Social Services [2015] AATA 423 Administrative Appeals Tribunal Australia 16 Jun 2015 AustLII flag 8
Stronach and Secretary, Department of Social Services [2015] AATA 186 Administrative Appeals Tribunal Australia 25 Mar 2015 AustLII flag
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag
Nice Cheer Investment Ltd v Commissioner of Inland Revenue [2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag 4
Chapman v Wilson [2013] QCA 235 Supreme Court of Queensland - Court of Appeal Australia - Queensland 27 Aug 2013 AustLII flag 1
Nocon and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] AATA 390 Administrative Appeals Tribunal Australia 11 Jun 2013 AustLII flag
Jonsue Investments Pty Ltd v Balweb Pty Ltd [2013] NSWSC 325 Supreme Court of New South Wales Australia - New South Wales 12 Apr 2013 AustLII flag 9
David and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] AATA 181 Administrative Appeals Tribunal Australia 28 Mar 2013 AustLII flag 1
"Whether retirement pension retained by overseas fund is derived income" [2013] SocSecRpr 13 Editors Australia circa 2013 AustLII flag
Arnold and Secretary, Department of Education, Employment and Workplace Relations [2011] AATA 828 Administrative Appeals Tribunal Australia 23 Nov 2011 AustLII flag 3
Gabor v Secretary, Department of Education, Employment and Workplace Relations [2011] FCA 1080 Federal Court of Australia Australia - Commonwealth 5 Sep 2011 AustLII flag
O'Neill and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2010] AATA 242 Administrative Appeals Tribunal Australia 31 Mar 2010 AustLII flag 1
Al Zohairy and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2010] AATA 41 Administrative Appeals Tribunal Australia 21 Jan 2010 AustLII flag
Landrow Properties Pty Ltd v Commissioner of State Revenue [2008] VSC 590; (2008) 73 ATR 901; [2008] ATC 20-083 Supreme Court of Victoria Australia - Victoria 19 Dec 2008 AustLII flag 7
Basis Capital Funds Management Ltd v BT Portfolio Services Ltd [2008] NSWSC 766; (2008) 219 FLR 157; (2008) 67 ACSR 297 Supreme Court of New South Wales Australia - New South Wales 28 Jul 2008 AustLII flag 12
Interview Holdings Pty Ltd v Registrar of Titles [2008] WASC 144 Supreme Court of Western Australia Australia - Western Australia 17 Jul 2008 AustLII flag 2
Secretary, Department of Employment and Workplace Relations v Richards [2007] FCA 1710; (2007) 98 ALD 310 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 12
Jensen v Secretary, Department of Employment and Workplace Relations [2007] AATA 1120; 94 ALD 472 Administrative Appeals Tribunal Australia 12 Mar 2007 AustLII flag
Re Fowler and Commissioner of Taxation [2006] AATA 808; 64 ATR 1113 Administrative Appeals Tribunal Australia 21 Sep 2006 AustLII flag 1
S & D International Pty Ltd (in liq) v Malhotra [2006] VSC 280 Supreme Court of Victoria Australia - Victoria 3 Aug 2006 AustLII flag 10
FCT v McNeil [2006] HCATrans 300 Transcript of Proceedings Australia - Commonwealth 14 Jun 2006 AustLII flag 2
Commonwealth Managed Investments Ltd v Commissioner of State Revenue [2006] WASAT 125; 63 ATR 139 State Administrative Tribunal of Western Australia Australia - Western Australia 18 May 2006 AustLII flag
Secretary, Department of Employment and Workplace Relations v Richards [2006] AATA 412; 90 ALD 406 Administrative Appeals Tribunal Australia 12 May 2006 AustLII flag
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 241
Halloran v Minister Administering National Parks and Wildlife Act 1974 [2005] HCATrans 656 High Court of Australia Australia - Commonwealth 1 Sep 2005 AustLII flag
Commissioner of Taxation v McNeil [2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275 Federal Court of Australia Australia - Commonwealth 8 Aug 2005 AustLII flag 6
Commissioner of Taxation of the Commonwealth v Sun Alliance Investments Pty Ltd [2005] HCATrans 497 High Court of Australia Australia - Commonwealth 4 Aug 2005 AustLII flag
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCATrans 388 High Court of Australia Australia - Commonwealth 14 Jun 2005 AustLII flag
MacDonald and Secretary, Department of Family and Community Services, Re [2004] AATA 901; (2004) 6 (6) SSR 66 Administrative Appeals Tribunal Australia 27 Aug 2004 AustLII flag
Sun Alliance Investments Pty Ltd (in liq) v Commissioner of Taxation [2004] FCAFC 11; 134 FCR 102; 55 ATR 112 Federal Court of Australia Australia - Commonwealth 9 Mar 2004 AustLII flag 4
Torv and Bond University Ltd [2004] AATA 182; 38 AAR 355; 80 ALD 707 Administrative Appeals Tribunal Australia 24 Feb 2004 AustLII flag 2
Binningup Nominees Pty Ltd v Brogue Tableau Pty Ltd [2004] WASC 14 Supreme Court of Western Australia Australia - Western Australia 12 Feb 2004 AustLII flag 20
"Family tax benefit: lump sum claim not lodged within specified period; what is an effective claim?" [2004] SocSecRpr 63 Panagiotidis, Sophia Australia circa 2004 AustLII flag
Arjon Pty Ltd v Commissioner of State Revenue [2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2003 AustLII flag 12
Kent v The Vessel Maria Luisa [2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12 Federal Court of Australia Australia - Commonwealth 16 May 2003 AustLII flag 18
Lock v Commissioner of Taxation [2003] FCA 309; (2003) 129 FCR 1; (2003) 52 ATR 575 Federal Court of Australia Australia - Commonwealth 9 Apr 2003 AustLII flag 10
Karingal 2 Holdings Pty Ltd v Commissioner of State Revenue [2002] VSC 431; (2002) 51 ATR 190 Supreme Court of Victoria Australia - Victoria 18 Oct 2002 AustLII flag 17
Faulkner and Secretary, Department of Family and Community Services [2002] AATA 502; 69 ALD 787 Administrative Appeals Tribunal Australia 21 Jun 2002 AustLII flag 2
Hooper and Department of Family and Community Services [2001] AATA 617 Administrative Appeals Tribunal Australia 2 Jul 2001 AustLII flag
McGrath; Department of Family and Community Services [2001] AATA 194; 65 ALD 574; 33 AAR 43 Administrative Appeals Tribunal Australia 15 Mar 2001 AustLII flag
Thamm; Secretary, Department of Family and Community Services [2000] AATA 153 Administrative Appeals Tribunal Australia 2 Mar 2000 AustLII flag
Re Secretary, Department of Family and Community Services and Rolley [1999] AATA 968 Administrative Appeals Tribunal Australia 17 Dec 1999 AustLII flag 2
Halloran v Minister Administering National Parks and Wildlife Act 1974 [1999] NSWLEC 268; (1999) 105 LGERA 405 Land and Environment Court of New South Wales Australia - New South Wales 9 Dec 1999 AustLII flag 8
MSP Nominees Pty Ltd v Commissioner of Stamps A39/1998 [1999] HCATrans 269 High Court of Australia Australia - Commonwealth 10 Aug 1999 AustLII flag
Re Durant and Secretary, Department of Family & Community Services [1999] AATA 382; 57 ALD 211 Administrative Appeals Tribunal Australia 4 Jun 1999 AustLII flag 7
Re Department of Family & Community Services and Lennon; Case [1999] AATA 368 [1999] AATA 368; 29 AAR 342 Administrative Appeals Tribunal Australia 31 May 1999 AustLII flag 4
Re McDicken and Department of Family & Community Services; Case [1999] AATA 169 [1999] AATA 169; 29 AAR 42; 58 ALD 548 Administrative Appeals Tribunal Australia 19 Mar 1999 AustLII flag 1
Monk and Department of Family and Community Services [1999] AATA 158 Administrative Appeals Tribunal Australia 16 Mar 1999 AustLII flag
Secretary to the Department of Social Security v Mary Elizabeth Ekis [1998] FCA 940 Federal Court of Australia Australia - Commonwealth 6 Aug 1998 AustLII flag
Sharon Dawn Laman and Secretary, Department of Social Security [1998] AATA 337 Administrative Appeals Tribunal Australia 15 May 1998 AustLII flag 1
Mary Elizabeth Ekis and Secretary, Department of Social Security [1998] AATA 189 Administrative Appeals Tribunal Australia 13 Mar 1998 AustLII flag
Margaret June Clack and Secretary, Department of Social Security [1998] AATA 80 Administrative Appeals Tribunal Australia 13 Feb 1998 AustLII flag 1
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996 [1998] HCATrans 11 High Court of Australia Australia - Commonwealth 4 Feb 1998 AustLII flag
Duke Group Ltd (In Liq) v Pilmer [1998] SASC 6529; (1998) 144 FLR 1; (1998) 27 ACSR 1; (1998) 16 ACLC 567 Supreme Court of South Australia Australia - South Australia 30 Jan 1998 AustLII flag 67
Duke Group Ltd (in Liquidation) v Pilmer [1998] SASC 7034 Supreme Court of South Australia Australia - South Australia 30 Jan 1998 AustLII flag
Secretary, Department of Social Security v McLaughlin [1997] FCA 1456; (1997) 81 FCR 35; (1997) 48 ALD 536; (1997) 26 AAR 390 Federal Court of Australia Australia - Commonwealth 18 Dec 1997 AustLII flag 34
Social Security, Department of v Cunneen [1997] FCA 1033; (1997) 78 FCR 576; (1997) 149 ALR 665; (1997) 48 ALD 251; (1997) 25 AAR 501; (1998) 3 SSR 36 Federal Court of Australia Australia - Commonwealth 3 Oct 1997 AustLII flag 41
Suncorp Insurance and Finance v Commissioner of Stamp Duties [1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Jul 1997 AustLII flag 25
Commissioner of Stamps v MSP Nominees Pty Ltd and Sharrard Pty Ltd [1997] SASC 6197; (1997) 68 SASR 266; 36 ATR 250 Supreme Court of South Australia Australia - South Australia 13 Jun 1997 AustLII flag 2
Sharpe and Secretary, Department of Social Security [1997] AATA 771 Administrative Appeals Tribunal Australia 9 May 1997 AustLII flag
Alfred Norman Evans and Repatriation Commission [1997] AATA 150 Administrative Appeals Tribunal Australia 6 May 1997 AustLII flag
Howard; Secretary, Department of Social Security and [1997] AATA 662 Administrative Appeals Tribunal Australia 25 Feb 1997 AustLII flag
Secretary, Department of Social Security and Brian and Faye Mclaughlin [1996] AATA 447 Administrative Appeals Tribunal Australia 13 Dec 1996 AustLII flag 1
Hill and Repatriation Commission [1996] AATA 874 Administrative Appeals Tribunal Australia 1 Nov 1996 AustLII flag
Webster; Secretary, Department of Social Security and [1995] AATA 543 Administrative Appeals Tribunal Australia 23 Jun 1995 AustLII flag
Secretary, Department of Social Security v Van Den Boogaart [1995] FCA 1289; (1995) 37 ALD 619 Federal Court of Australia Australia - Commonwealth 8 Jun 1995 AustLII flag 30
Brown and Repatriation Commission [1994] AATA 421 Administrative Appeals Tribunal Australia 28 Jan 1994 AustLII flag
Secretary, Department of Social Security and Bruce Carnochan Thomas and Madge Dorothy Thomas [1993] AATA 390; 32 ALD 657 Administrative Appeals Tribunal Australia 24 Dec 1993 AustLII flag
Anderson and Secretary, Department of Social Security [1993] AATA 505 Administrative Appeals Tribunal Australia 25 May 1993 AustLII flag
Re Brian Robert Barry v Repatriation Commission [1993] FCA 134; (1993) 41 FCR 529; (1993) 113 ALR 461; (1993) 29 ALD 670; (1993) 17 AAR 240 Federal Court of Australia Australia - Commonwealth 31 Mar 1993 AustLII flag 12
Re Secretary, Department of Social Security and Glenda Ryan [1992] AATA 357 Administrative Appeals Tribunal Australia 17 Nov 1992 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Denys Andre Leon Lennox Clarke [1992] FCA 517 Federal Court of Australia Australia - Commonwealth 29 Oct 1992 AustLII flag
Re Denys Andre Leon Lennox Clarke v Commissioner of Taxation of the Commonwealth of Australia [1992] FCA 93 Federal Court of Australia Australia - Commonwealth 12 Mar 1992 AustLII flag
Re Brian Robert Barry and Repatriation Commission [1992] AATA 75 Administrative Appeals Tribunal Australia 4 Mar 1992 AustLII flag
Re Johannes Jansen and Repatriation Commission [1991] AATA 324 Administrative Appeals Tribunal Australia 19 Dec 1991 AustLII flag
Deason and Repatriation Commission [1991] AATA 525 Administrative Appeals Tribunal Australia 24 May 1991 AustLII flag
House and Repatriation Commission [1991] AATA 423 Administrative Appeals Tribunal Australia 26 Mar 1991 AustLII flag
Re Secretary To the Department of Social Security and Alexandra Elizabeth Adams [1990] AATA 307; 21 ALD 637 Administrative Appeals Tribunal Australia 13 Dec 1990 AustLII flag 1
Re Cyril Tosswill and Repatriation Commission [1990] AATA 303; 22 ALD 304 Administrative Appeals Tribunal Australia 10 Dec 1990 AustLII flag 1
Hill and Repatriation Commission [1990] AATA 763 Administrative Appeals Tribunal Australia 13 Nov 1990 AustLII flag
Re Paul Kaye and Barbara Kaye and Repatriation Commission [1990] AATA 260 Administrative Appeals Tribunal Australia 2 Nov 1990 AustLII flag
Re Hungerford and Repatriation Commission [1990] AATA 219; (1990) 21 ALD 568; 12 AAR 311 Administrative Appeals Tribunal Australia 14 Sep 1990 AustLII flag 22
Re Kodakkadath GN Menon and Repatriation Commission [1990] AATA 174; 20 ALD 466 Administrative Appeals Tribunal Australia 1 Aug 1990 AustLII flag 2
Dunn and Repatriation Commission [1990] AATA 574 Administrative Appeals Tribunal Australia 23 Jul 1990 AustLII flag
Frederick George Rose v Secretary, Department of Social Security [1990] FCA 52 Federal Court of Australia Australia - Commonwealth 2 Mar 1990 AustLII flag 8
Re Helen Fisher and Secretary, Department of Social Security [1990] AATA 29; 11 AAR 285 Administrative Appeals Tribunal Australia 15 Feb 1990 AustLII flag 1
Secretary, Department of Social Security v Garvey [1989] FCA 496; (1989) 22 FCR 132; (1989) 91 ALR 245; (1989) 19 ALD 348; 11 AAR 125 Federal Court of Australia Australia - Commonwealth 7 Dec 1989 AustLII flag 59
Reaney and Secretary, Department of Social Security [1989] AATA 507 Administrative Appeals Tribunal Australia 3 Aug 1989 AustLII flag
Wille and Secretary, Department of Social Security, Re [1989] AATA 163; 18 ALD 26; 10 AAR 427 Administrative Appeals Tribunal Australia 7 Jul 1989 AustLII flag
Rose and Secretary, Department of Social Security [1989] AATA 383 Administrative Appeals Tribunal Australia 11 May 1989 AustLII flag
Re "Vxb" and Secretary To the Department of Social Security [1989] AATA 63 Administrative Appeals Tribunal Australia 16 Mar 1989 AustLII flag
Re Gunter Thiel v the Commissioner of Taxation [1988] FCA 443 Federal Court of Australia Australia - Commonwealth 20 Dec 1988 AustLII flag
Re Irene Krampel and Secretary To the Department of Social Security [1988] AATA 355 Administrative Appeals Tribunal Australia 8 Dec 1988 AustLII flag
Re Amalia Kelleners v Secretary To the Department of Social Security [1988] FCA 397 Federal Court of Australia Australia - Commonwealth 15 Nov 1988 AustLII flag 1
Turner and Repatriation Commission [1988] AATA 694 Administrative Appeals Tribunal Australia 20 Oct 1988 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"1984-2014: The Life of the (Non-constructive) Trust in the High Court" (2015) 36 Adelaide Law Review 179 Dal Pont, G E Australia circa 2015 AustLII flag 1
"Whether retirement pension retained by overseas fund is derived income" [2013] SocSecRpr 13 Editors Australia circa 2013 AustLII flag
"Trusts - an Australian perspective" [2010] NSWJSchol 10 R W White Australia circa 2010 AustLII flag 4
"Family tax benefit: lump sum claim not lodged within specified period; what is an effective claim?" [2004] SocSecRpr 63 Panagiotidis, Sophia Australia circa 2004 AustLII flag
"The Trust Conduit Principle: a Foundationless Theory?" (1999) 2 (4) Journal of Australian Taxation 194 Schabe, David Australia circa 1999 AustLII flag
"Redemption of Units in a Unit Trust: Capital Gains Tax Implications" (1991) 21 (2) University of Western Australia Law Review 320 Hewett, John Australia - Western Australia circa 1991 AustLII flag
"Commonwealth Ombudsman" [1988] AdminRw 31 (1988) 17 Admin Review 63 Editors Australia circa 1988 AustLII flag
"The Courts" [1988] AdminRw 30 (1988) 17 Admin Review 57 Editors Australia circa 1988 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s18, s44

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 344
Harris v Director-General of Social Security [1985] HCA 1; (1985) 57 ALR 729; (1985) 7 ALD 277; (1985) 59 ALJR 194 High Court of Australia Australia - Commonwealth 5 Feb 1985 AustLII flag 81
FCT v Slater Holdings Ltd [1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89 High Court of Australia Australia - Commonwealth 29 Nov 1984 AustLII flag 56
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 283
FCT v Bidencope [1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551 High Court of Australia Australia - Commonwealth 14 Jun 1978 AustLII flag 21
Burnside v FCT [1977] HCA 66; (1977) 138 CLR 23; 17 ALR 459; 52 ALJR 162; 8 ATR 305 High Court of Australia Australia - Commonwealth 22 Dec 1977 AustLII flag 11
Gibb v FCT [1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363 High Court of Australia Australia - Commonwealth 29 Nov 1966 AustLII flag 160
FCT v W E Fuller Pty Ltd [1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190 High Court of Australia Australia - Commonwealth 3 Sep 1959 AustLII flag 18
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth circa 1954 AustLII flag 131
Blockey v FCT [1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 43
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag 55
IR Comrs v Blott (1920) 1 KB 114 United Kingdom circa 1920 LexisNexis / Westlaw flag 7
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
Doyle v Mitchell Bros Co 247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054 United States Supreme Court United States 20 May 1918 WorldLII flag 67
Swan Brewery Co Ltd v R [1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211 United Kingdom 16 Dec 1913 CommonLII flag 24
Stratton's Independence v Howbert 231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136 United States Supreme Court United States 1 Dec 1913 WorldLII flag 45
Re Spanish Prospecting Co Ltd [1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609 Court of Chancery United Kingdom 9 Nov 1910 CommonLII flag 103
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 195
Alexander Tennant v Robert Sinclair Smith [1892] UKHL 1; (1892) 3 Tax Cas 158; [1892] AC 150 House of Lords United Kingdom 14 Mar 1892 BAILII flag 20

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