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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
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
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
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
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

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