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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
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
Nocon and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] AATA 390 Administrative Appeals Tribunal Australia 11 Jun 2013 AustLII flag
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
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
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
Secretary, Department of Employment and Workplace Relations v Richards [2006] AATA 412; 90 ALD 406 Administrative Appeals Tribunal Australia 12 May 2006 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
Torv and Bond University Ltd [2004] AATA 182; 38 AAR 355; 80 ALD 707 Administrative Appeals Tribunal Australia 24 Feb 2004 AustLII flag 2
"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
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
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
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
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
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 Secretary, Department of Social Security and Glenda Ryan [1992] AATA 357 Administrative Appeals Tribunal Australia 17 Nov 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
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
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 Irene Krampel and Secretary To the Department of Social Security [1988] AATA 355 Administrative Appeals Tribunal Australia 8 Dec 1988 AustLII flag
Turner and Repatriation Commission [1988] AATA 694 Administrative Appeals Tribunal Australia 20 Oct 1988 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
Gabor v Secretary, Department of Education, Employment and Workplace Relations [2011] FCA 1080 Federal Court of Australia Australia - Commonwealth 5 Sep 2011 AustLII flag
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
FCT v McNeil [2006] HCATrans 300 Transcript of Proceedings Australia - Commonwealth 14 Jun 2006 AustLII flag 2
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
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
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
MSP Nominees Pty Ltd v Commissioner of Stamps A39/1998 [1999] HCATrans 269 High Court of Australia Australia - Commonwealth 10 Aug 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
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
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
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
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 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
Frederick George Rose v Secretary, Department of Social Security [1990] FCA 52 Federal Court of Australia Australia - Commonwealth 2 Mar 1990 AustLII flag 8
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
Re Gunter Thiel v the Commissioner of Taxation [1988] FCA 443 Federal Court of Australia Australia - Commonwealth 20 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
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
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
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
Chapman v Wilson [2013] QCA 235 Supreme Court of Queensland - Court of Appeal Australia - Queensland 27 Aug 2013 AustLII flag 1
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
Duke Group Ltd (in Liquidation) v Pilmer [1998] SASC 7034 Supreme Court of South Australia Australia - South Australia 30 Jan 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
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
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
S & D International Pty Ltd (in liq) v Malhotra [2006] VSC 280 Supreme Court of Victoria Australia - Victoria 3 Aug 2006 AustLII flag 10
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
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
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
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
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
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

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
"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
"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

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
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
S & D International Pty Ltd (in liq) v Malhotra [2006] VSC 280 Supreme Court of Victoria Australia - Victoria 3 Aug 2006 AustLII flag 10
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
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
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
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
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
"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
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
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag
IR Comrs v Blott (1920) 1 KB 114 United Kingdom circa 1920 LexisNexis / Westlaw flag 7
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
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
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
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
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

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