LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Commissioner of Taxation v Hyteco Hiring Pty Ltd   flag 

[1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218
Federal Court of Australia
Australia - Commonwealth
27th October, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Automotive Invest Pty Ltd v Commissioner of Taxation [2024] HCATrans 44 High Court of Australia Australia - Commonwealth 13 Jun 2024 AustLII flag
Victoria Power Networks Pty Ltd v Commissioner of Taxation [2020] FCAFC 169 Federal Court of Australia Australia - Commonwealth 21 Oct 2020 AustLII flag
Commissioner of Taxation v Eichmann [2019] FCA 2155 Federal Court of Australia Australia - Commonwealth 20 Dec 2019 AustLII flag
Victoria Power Networks Pty Ltd v FCT [2019] FCA 77; (2019) 109 ATR 537 Federal Court of Australia Australia - Commonwealth 7 Feb 2019 AustLII flag
Mould v Commissioner of State Revenue [2015] VSCA 285; (2015) 2015 ATC 20-537 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Oct 2015 AustLII flag
Confidential and Commissioner of Taxation [2012] AATA 408 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag
Confidential and Commissioner of Taxation [2012] AATA 407 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag
Re Berghofer and FCT [2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964 Administrative Appeals Tribunal Australia 19 Dec 2008 AustLII flag
CR 2003/112 - Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs [2003] ATOCR 112 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
CR 2003/112 - Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs [2003] ATOCR CR2003/112 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2002/8 - Income tax: assessability of payments received from strike funds [2002] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/8 - Income tax: assessability of payments received from strike funds [2002] ATOTR TR2002/8 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Re Macquarie Bank Ltd and Australian Securities & Investments Commission [2001] AATA 868; 20 ACLC 170; 39 ACSR 508; 66 ALD 367 Administrative Appeals Tribunal Australia 18 Oct 2001 AustLII flag
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport [1999] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport [1999] ATOTR TR1999/17 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1640 Federal Court of Australia Australia - Commonwealth 24 Jul 1996 AustLII flag
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 1557 Federal Court of Australia Australia - Commonwealth 14 Jun 1996 AustLII flag
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Small-scale Property Development: GST Implications" (2015) 36 Adelaide Law Review 483 Hanegbi, Rami; Obst, Wes Australia circa 2015 AustLII flag
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag
"Plucking profits out of the air - No tax on debt defeasance: the ICI decision" (1997) 71 (4) Law Institute Journal 30 Petroulias, Nick Australia - Victoria circa 1997 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Westfield Ltd v Commissioner of Taxation [1991] FCA 97; (1991) 28 FCR 333; (1991) 99 ALR 510; (1991) 21 ATR 1398 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; 71 ALR 28; (1987) 18 ATR 693; (1987) 61 ALJR 270 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag
Memorex Pty Ltd v Commissioner of Taxation (Cth) (1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685 Australia circa 1987 LexisNexis AU flag
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag
Commissioner of Taxation v Cyclone Scaffolding Pty Ltd (1987) 18 FCR 183; (1987) 77 ALR 319; (1987) 19 ATR 674 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag
Rank Xerox (NZ) Ltd v Commissioner of Inland Revenue HC Auckland M1351/81 [1983] NZHC 112; (1983) 6 NZTC 61,501; (1983) 6 TRNZ 1 High Court of New Zealand New Zealand 8 Mar 1983 NZLII flag
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
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; 29 ALR 577; (1980) 12 ATR 231; (1980) 54 ALJR 345; (1980) 41 LGRA 262 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag
Commissioner of Taxes v British Australian Wool Realization Association [1931] AC 224; 100 LJPC 28; 47 TLR 57 United Kingdom circa 1931 LexisNexis / Westlaw flag
Gloucester Rly Carriage and Wagon Co Ltd v IRC [1925] UKHL TC_12_720; [1925] AC 469 House of Lords United Kingdom 19 Feb 1925 BAILII flag
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag
Anthes Equipment Ltd v The Minister of National Revenue 87 DTC 59 Canada circa 1925 flag
Canadian Kodak Sales Ltd v The Minister of National Revenue 54 DTC 1194 Canada flag

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback