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Hepples v Commissioner of Taxation   flag  31

[1991] HCA 39; (1991) 102 ALR 497; (1991) 22 ATR 465; (1991) 65 ALJR 650
High Court of Australia
Australia - Commonwealth

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Storry v Parkyn (Vexatious Proceedings Order) [2024] FCAFC 100; 304 FCR 318 Federal Court of Australia Australia - Commonwealth 31 Jul 2024 AustLII flag 9
Automotive Invest Pty Ltd v Commissioner of Taxation [2024] HCATrans 44 High Court of Australia Australia - Commonwealth 13 Jun 2024 AustLII flag
Edwards v Kingborough Council [2023] TASCAT 189 Tasmanian Civil and Administrative Tribunal Australia - Tasmania 16 Oct 2023 AustLII flag
Peter Kuehne v Warren Shire Council [2013] HCASL 134 High Court of Australia Australia - Commonwealth 14 Aug 2013 AustLII flag
Dunstan and Comcare [2012] AATA 567; (2012) 130 ALD 370 Administrative Appeals Tribunal Australia 28 Aug 2012 AustLII flag 13
Braysich v R [2009] WASCA 178; (2009) 260 ALR 719; (2009) 238 FLR 1; (2009) 74 ACSR 387 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 16 Oct 2009 AustLII flag 6
Drouin Commercial Pty Ltd v Commissioner of State Revenue (Taxation) [2009] VCAT 1082 Victorian Civil and Administrative Tribunal Australia - Victoria 9 Jun 2009 AustLII flag 1
Deputy Commissioner of Taxation for The Commonwealth of Austrlalia v King [2005] WADC 163 District Court of Western Australia Australia - Western Australia 24 Aug 2005 AustLII flag
TR 2005/17 - Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997 [2005] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/17 - Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997 [2005] ATOTR TR2005/17 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Construction, Forestry, Mining and Energy Union v Australian Industrial Relations Commission [1999] FCA 847; (1999) 93 FCR 317; (1999) 164 ALR 73; (1999) 96 IR 156 Federal Court of Australia Australia - Commonwealth 25 Jun 1999 AustLII flag 112
Sutherland v Brien [1999] NSWSC 155; (1999) 149 FLR 321 Supreme Court of New South Wales Australia - New South Wales 1 Mar 1999 AustLII flag 55
Construction, Forestry, Mining And Energy Union v Comalco Aluminium Ltd [1998] FCA 1536; (1998) 90 FCR 81 Federal Court of Australia Australia - Commonwealth 15 Dec 1998 AustLII flag 6
Consolidated Press Holdings Ltd v Commissioner of Taxation [1998] FCA 1277 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt [1996] ATOTR TR96/23 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt [1996] ATOTR 23 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 95/35 - Income tax: capital gains: treatment of compensation receipts [1995] ATOTR TR95/35 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties [1995] ATOTR TR95/3 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties [1995] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/35 - Income tax: capital gains: treatment of compensation receipts [1995] ATOTR 35 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through [1994] ATOTR 29 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through [1994] ATOTR TR94/29 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares [1994] ATOTR TR94/30 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares [1994] ATOTR 30 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
ConAgra Inc v McCain Foods (Aust) Pty Ltd [1992] FCA 159; 106 ALR 465; (1992) 23 IPR 193; [1992] AIPC 90-892; [1992] ASC 56-159; [1992] ATPR (Digest) 46-095; (1992) 33 FCR 302 Federal Court of Australia Australia - Commonwealth 14 Apr 1992 AustLII flag 475
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 169
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 Federal Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 62

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"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 flag
"The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6 Hart, Geoffrey Australia circa 2004 AustLII flag
"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 flag
"Pathological Precedents: Hepples v FCT (No 2)" (1993) 15 Sydney Law Review 86 Humphreys, Andrew Australia circa 1993 AustLII flag

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