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Lees & Leech Pty Ltd v Commissioner of Taxation     22

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Vicinity Funds RE Ltd v Commissioner of State Revenue	[2024] VSC 658	Supreme Court of Victoria	Australia - Victoria	30 Oct 2024	AustLII		1
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 1074	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2022	AustLII		3
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2021	AustLII		11
Agripower Barraba Pty Ltd v Blomfield	[2015] NSWCA 30; (2015) 317 ALR 202; (2015) 17 BPR 33,759	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	27 Feb 2015	AustLII		23
AusNet Electricity Services Pty Ltd v Whittlesea CC	[2014] VCAT 1637	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Dec 2014	AustLII		2
Agripower Barraba Pty Ltd v Blomfield	[2013] NSWSC 1598	Supreme Court of New South Wales	Australia - New South Wales	5 Nov 2013	AustLII		5
Re Cancer Care	[2013] NSWSC 37	Supreme Court of New South Wales	Australia - New South Wales	4 Feb 2013	AustLII		3
TEC Desert Pty Ltd v Commissioner of State Revenue	[2010] HCATrans 266	High Court of Australia	Australia - Commonwealth	18 Oct 2010	AustLII
Vopak Terminal Darwin Pty Ltd v Natural Fuels Darwin Pty Ltd	[2009] FCA 742; (2009) 258 ALR 89	Federal Court of Australia	Australia - Commonwealth	10 Jul 2009	AustLII		14
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		86
Watson v Deputy Commissioner of Taxation	[2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348	Federal Court of Australia	Australia - Commonwealth	8 Aug 2008	AustLII		4
GSTR 2003/16 - Goods and services tax: inducements to enter into a lease of commercial premises	[2003] ATOGSTR GSTR2003/16	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2003/16 - Goods and services tax: inducements to enter into a lease of commercial premises	[2003] ATOGSTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2002/D7 - Goods and Services Tax: inducements to enter into a lease of commercial premises	[2002] ATODGSTR GSTR2002/D7	Australian Taxation Office	Australia - Commonwealth	30 Oct 2002	AustLII
National Dairies WA Ltd v Commissioner of State Revenue	[2001] WASCA 112; (2001) 24 WAR 70; 47 ATR 31	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Apr 2001	AustLII		18
Australian Prudential Regulation Authority v Holloway	[2000] FCA 579; (2000) 104 FCR 521; 45 ATR 170	Federal Court of Australia	Australia - Commonwealth	12 May 2000	AustLII		10
SST 18 - Sales tax: when goods become an 'integral part' of property for the purposes of Item 192	[2000] ATOSTRNS SST18	Australian Taxation Office	Australia - Commonwealth	1 Mar 2000	AustLII
National Dairies WA Ltd v Commissioner of State Revenue	[1999] WASCA 152	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Aug 1999	AustLII		6
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 63	High Court of Australia	Australia - Commonwealth	22 Mar 1999	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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		1
"Tax Rulings : Opinion or Law? The Need for an Independent 'Rule-Maker'"	[2006] RevenueLawJl 6	Scolaro, Diana	Australia	circa 2006	AustLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII		896
Manit Zangzinchai v Marilyn Millanta	[1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334	Federal Court of Australia	Australia - Commonwealth	30 Jul 1993	AustLII		1275
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII		160
Westfield Ltd v Commissioner of Taxation	[1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398	Federal Court of Australia	Australia - Commonwealth	27 Mar 1991	AustLII		65
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
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		371
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		344
Commissioner of Taxation v Brixius	[1987] FCA 612; (1987) 16 FCR 359; (1987) 7 AAR 316; 19 ATR 506	Federal Court of Australia	Australia - Commonwealth	circa 1987	AustLII		68
D'Arcy v Burelli Investments Pty Ltd	(1987) 8 NSWLR 317		Australia - New South Wales	circa 1987	LexisNexis AU		18
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		283
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		1110
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		131
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		188
Commissioner for Main Roads v North Shore Gas Co Ltd	[1967] HCA 41; (1967) 120 CLR 118; [1968] ALR 111; (1967) 14 LGRA 413; (1967) 41 ALJR 183	High Court of Australia	Australia - Commonwealth	19 Oct 1967	AustLII		57
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		321
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		387
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
Inland Revenue Commissioner v City of London Corporation	(1953) 1 All ER 1075		United Kingdom	circa 1953	LexisNexis		6
Commissioners of Inland Revenue v Corporation of London (as Conservators of Epping forest)	[1953] 1 WLR 652		United Kingdom	circa 1953	LexisNexis / Westlaw		5
Commissioner of Stamps (WA) v L Whiteman Ltd	[1940] HCA 30; (1940) 64 CLR 407	High Court of Australia	Australia - Commonwealth	28 Oct 1940	AustLII		23
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)	[1940] HCA 7; (1940) 63 CLR 52	High Court of Australia	Australia - Commonwealth	3 Apr 1940	AustLII		64
Australian Provincial Assurance Co Ltd v Coroneo	[1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	31 Aug 1938	AustLII		116
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		85
Spyer v Phillipson	[1931] 2 Ch 183; [1930] All ER 457	Court of Chancery	United Kingdom	circa 1931	LexisNexis / Westlaw		24
Registrar of Titles v Spencer	[1909] HCA 69; (1909) 9 CLR 641; 16 ALR 1	High Court of Australia	Australia - Commonwealth	3 Nov 1909	AustLII		32
Hudson's Bay Co v Stevens	(1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709		United Kingdom	circa 1909	LexisNexis		32
Hulse, In re; Beattie v Hulse	[1905] UKLawRpCh 11; (1905) 1 Ch 406	Court of Chancery	United Kingdom	18 Jan 1905	CommonLII		10
Hobson v Gorringe	[1896] UKLawRpCh 188; [1897] 1 Ch 182	Court of Chancery	United Kingdom	19 Dec 1896	CommonLII		52
Commissioners of Inland Revenue v Corporation of London (as Conservators of Epping Forest)	34 Tax Cas 293		United Kingdom				7
8 AC 891	8 AC 891		United Kingdom		LexisNexis / Westlaw		17