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Taxation, Federal Commissioner of v Orica Ltd   flag  86

[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66
High Court of Australia
Australia - Commonwealth
12th May, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Blockchain Tech Pty Ltd [2024] VSC 690 Supreme Court of Victoria Australia - Victoria 12 Nov 2024 AustLII flag
IMMIX Holdings Pty Ltd v Western Port Metal Recyclers Pty Ltd [2024] VCC 1551 County Court of Victoria Australia - Victoria 7 Oct 2024 AustLII flag
Fair Work Ombudsman v Foot & Thai Massage Pty Ltd (in liquidation) (No 8) [2024] FCA 483 Federal Court of Australia Australia - Commonwealth 10 May 2024 AustLII flag 3
Wright v Lemon [2024] WASCA 19 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Mar 2024 AustLII flag 7
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2024] FCA 87 Federal Court of Australia Australia - Commonwealth 16 Feb 2024 AustLII flag 2
Cirrus Real Time Processing Systems Pty Ltd v Jet Aviation Australia Pty Ltd [2023] NSWCA 280; 113 NSWLR 80 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Nov 2023 AustLII flag 5
Southstar Homes Pty Ltd v Form8 Constructions Pty Ltd [2023] VCC 1420 County Court of Victoria Australia - Victoria 17 Aug 2023 AustLII flag 2
Owners-Strata Plan No 93227 v In Style Developments Pty Ltd [2023] NSWCATCD 154 New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division Australia - New South Wales 30 Jan 2023 AustLII flag
Cargill Australia Ltd v Viterra Malt Pty Ltd (No 28) [2022] VSC 13 Supreme Court of Victoria Australia - Victoria 28 Jan 2022 AustLII flag 25
John Moores v Rus Mining Services Pty Ltd [2021] FCCA 1481 Federal Circuit Court of Australia Australia 2 Jul 2021 AustLII flag
Phantom Precision Engineering Pty Ltd v Luscombe [2021] SASC 59 Supreme Court of South Australia Australia - South Australia 28 May 2021 AustLII flag 3
Miles v Amos [2021] NSWSC 38 Supreme Court of New South Wales Australia - New South Wales 3 Feb 2021 AustLII flag 2
Sarich v Delta Legal Pty Ltd [2020] WASC 269 Supreme Court of Western Australia Australia - Western Australia 21 Jul 2020 AustLII flag
Galati v GC NSW Pty Ltd [2020] NSWSC 217 Supreme Court of New South Wales Australia - New South Wales 12 Mar 2020 AustLII flag 3
Vida v Sideris (Civil Claims) [2019] VCAT 1442 Victorian Civil and Administrative Tribunal Australia - Victoria 16 Sep 2019 AustLII flag
Dunkirk Property Development Pty Ltd v Mosman and Co Pty Ltd [2019] NSWSC 73 Supreme Court of New South Wales Australia - New South Wales 15 Feb 2019 AustLII flag
Craker v Craker [2018] SASC 10 Supreme Court of South Australia Australia - South Australia 9 Feb 2018 AustLII flag 2
Pty Ltd [2017] FCCA 2659 Federal Circuit Court of Australia Australia 30 Nov 2017 AustLII flag 1
Singh v Sydney Trains [2017] FWC 4015 Fair Work Commission Australia 7 Aug 2017 AustLII flag 6
Hawcroft General Trading Co Pty Ltd v Hawcroft [2017] NSWCA 91 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 May 2017 AustLII flag 24
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
Martinez v Park Trent Properties Group Pty Ltd (No 2) [2016] NSWSC 1661 Supreme Court of New South Wales Australia - New South Wales 25 Nov 2016 AustLII flag 3
Coghill v Indochine Resources Pty Ltd [2015] FCA 377 Federal Court of Australia Australia - Commonwealth 23 Apr 2015 AustLII flag 5
Scanlon v FCT [2014] AATA 725; [2014] ATC 10-378 Administrative Appeals Tribunal Australia 3 Oct 2014 AustLII flag
Chidiac v Bhatt [2014] NSWSC 1253 Supreme Court of New South Wales Australia - New South Wales 12 Sep 2014 AustLII flag 8
Di Cioccio v Official Trustee in Bankruptcy [2014] FCA 782 Federal Court of Australia Australia - Commonwealth 29 Jul 2014 AustLII flag 3
Taras Nominees Pty Ltd v Commissioner of Taxation [2014] FCA 1; (2014) 94 ATR 751 Federal Court of Australia Australia - Commonwealth 14 Jan 2014 AustLII flag 4
Well Garnished Pty Ltd v Chaos Investments Pty Ltd [2013] NSWADT 256 Administrative Decisions Tribunal Australia - New South Wales 14 Nov 2013 AustLII flag
Cleland v Weetra [2013] SADC 52 District Court of South Australia Australia - South Australia 19 Apr 2013 AustLII flag
Gadens Lawyers v Beba Enterprises Pty Ltd [2012] VSC 519 Supreme Court of Victoria Australia - Victoria 1 Nov 2012 AustLII flag 16
FCT v Visy Industries USA Pty Ltd [2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340 Federal Court of Australia Australia - Commonwealth 10 Aug 2012 AustLII flag 9
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2011] FCAFC 154; (2011) 199 FCR 226 Federal Court of Australia Australia - Commonwealth 6 Dec 2011 AustLII flag 22
Scaffidi v Perpetual Trustees Victoria Ltd [2011] WASCA 159; (2011) 42 WAR 59 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Aug 2011 AustLII flag 35
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
Chief Commissioner of State Revenue (NSW) v ALH Group Property Holdings Pty Ltd [2011] NSWCA 32; [2011] ATC 20-251; 15 BPR 29,297 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Feb 2011 AustLII flag 3
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement [2011] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement [2011] ATOGSTR GSTR2011/1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Taxpayer and Commissioner of Taxation [2010] AATA 819 Administrative Appeals Tribunal Australia 25 Oct 2010 AustLII flag
Macquarie International Health Clinic Pty Ltd v Sydney South West Area Health Service [2010] NSWCA 268; (2010) 383 ALR 577; (2010) 15 BPR 28,563 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Oct 2010 AustLII flag 143
QFL Photographics Pty Ltd and Commissioner of Taxation [2010] AATA 758 Administrative Appeals Tribunal Australia 5 Oct 2010 AustLII flag 1
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd [2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212 Federal Court of Australia Australia - Commonwealth 17 Sep 2010 AustLII flag 25
Sportsbet Pty Ltd v Moraitis [2010] NTSC 24 Supreme Court of the Northern Territory Australia - Northern Territory 20 May 2010 AustLII flag 7
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
Business & Research Management Ltd (in liq) v FCT [2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 6
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets? [2008] ATOTD 22 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets? [2008] ATOTD TD2008/22 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Khoury v Sorbara (Home Building) [2007] NSWCTTT 540 Consumer, Trader and Tenancy Tribunal of New South Wales Australia - New South Wales 5 Sep 2007 AustLII flag
Commodore Homes WA Pty Ltd v Goldenland Australia Property Pty Ltd [2007] WASC 146 Supreme Court of Western Australia Australia - Western Australia 2 Jul 2007 AustLII flag 6
Buckle v Reynell (Home Building) [2007] NSWCTTT 183 Consumer, Trader and Tenancy Tribunal of New South Wales Australia - New South Wales 23 Apr 2007 AustLII flag 1
Pennisi, M v Wilkinson, R [2007] QCCTB 19 Queensland Commercial and Consumer Tribunal - Building List Australia - Queensland 7 Mar 2007 AustLII flag
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 1790 Federal Court of Australia Australia - Commonwealth 21 Dec 2006 AustLII flag 2
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Taxpayer and Commissioner of Taxation [2006] AATA 14; 62 ATR 1043 Administrative Appeals Tribunal Australia 11 Jan 2006 AustLII flag
El-Mir v Risk [2005] NSWCA 215 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Jun 2005 AustLII flag 53
Paciocco and Speedy Development Group Pty Ltd v Australia and New Zealand Banking Group Ltd [2004] FCA 35 Federal Court of Australia Australia - Commonwealth 30 Jan 2004 AustLII flag 1
GSTR 2003/D3 - Goods and services tax: reduced credit acquisitions [2003] ATODGSTR GSTR2003/D3 Australian Taxation Office Australia - Commonwealth 9 Jul 2003 AustLII flag
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership [2003] ATOTR TR2003/3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership [2003] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Caneebie Engineering Services Pty Ltd v Drummond [2002] QSC 115 Supreme Court of Queensland Australia - Queensland 2 May 2002 AustLII flag
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions [2002] ATOGSTR GSTR2002/2 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions [2002] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
GSTR 2001/D9 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions [2001] ATODGSTR GSTR2001/D9 Australian Taxation Office Australia - Commonwealth 19 Dec 2001 AustLII flag
Colliery Pty Ltd, John Hodge, Helen Janice Dalton & Thomas James Johnson [2001] NSWSC 1100 Supreme Court of New South Wales Australia - New South Wales 30 Nov 2001 AustLII flag 6
FCT v Dulux Holdings Pty Ltd & Orica Ltd [2001] FCA 1344; (2001) 113 FCR 436; 48 ATR 588 Federal Court of Australia Australia - Commonwealth 2 Nov 2001 AustLII flag 5
Miller & Associates Insurance Broking Pty Ltd v BMW Australia Finance Ltd (2001) 241 CLR 357 Australia - Commonwealth 2 Feb 2001 AustLII flag 299
Cinema Plus Ltd v Australia and New Zealand Banking Group Ltd [2000] NSWCA 195; 157 FLR 204; (2000) 49 NSWLR 513; 35 ACSR 1 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Jul 2000 AustLII flag 33
Brooks v Commissioner of Taxation [2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35 Federal Court of Australia Australia - Commonwealth 9 Jun 2000 AustLII flag 46
Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Federal Court of Australia Australia - Commonwealth 23 Nov 1999 AustLII flag 3
Taxation, Commissioner of (Cth) v Consolidated Press Holdings Ltd [No 2] [1999] FCA 1229; 91 FCR 574; 166 ALR 51; 42 ATR 554 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 3
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 101
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd [1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8 Federal Court of Australia Australia - Commonwealth 1 Apr 1999 AustLII flag 11
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998 [1999] HCATrans 48 High Court of Australia Australia - Commonwealth 11 Mar 1999 AustLII flag
Vial v Cossa [1999] NSWSC 60 Supreme Court of New South Wales Australia - New South Wales 12 Feb 1999 AustLII flag 1
Wily v St George Partnership Banking Ltd [1999] FCA 33; (1999) 84 FCR 423; (1999) 161 ALR 1; 30 ACSR 204; 17 ACLC 279 Federal Court of Australia Australia - Commonwealth 29 Jan 1999 AustLII flag 39
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits [1999] ATOTR TR1999/19 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits [1999] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Consolidated Press Holdings Ltd v Commissioner of Taxation [1998] FCA 1277 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag
NT97/280 and Commissioner of Taxation [1998] AATA 596; 40 ATR 1001 Administrative Appeals Tribunal Australia 3 Aug 1998 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Brambles, hedgehogs and foxes" (FCA) [2018] FedJSchol 1 Pagone, Justice Australia circa 2018 AustLII flag
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
"Independent Tax Dispute Resolution and Social Justice in Australia" (2012) 35 University of New South Wales Law Journal 470 Tran-Nam, Binh; Walpole, Michael Australia circa 2012 AustLII flag 4
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT" (2005) 8 (2) Journal of Australian Taxation 217 Boccabella, Dale Australia circa 2005 AustLII flag
"The Tax And Accounting Interface" [2005] JlATaxTA 2 D'ascenzo, Michael; England, Andrew Australia circa 2005 AustLII flag
"Time is of the Essence: Supplies, grouping schemes, and cancelled transactions" (2004) 7 (2) Journal of Australian Taxation 132 Millar, R Australia circa 2004 AustLII flag
"Montgomery: Implications for Eisner and Myer" (2004) 7 Flinders Journal of Law Reform 243 Kenny, Paul Australia circa 2004 AustLII flag
"Lease Incentives and the Gain Theory of Income" (1998) 1 (2) Journal of Australian Taxation 136 Dabner, Justin Australia circa 1998 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s25A
Taxation Laws Amendment Act (No 4) 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Sheahan v Carrier Air Conditioning Pty Ltd (1997) 71 ALJR 1223 Australia circa 1997 flag 2
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Whitaker v FCT [1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394 Federal Court of Australia Australia - Commonwealth 21 Aug 1996 AustLII flag 12
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
ICI Australia v FCT (1996) 68 FCR 122; 138 ALR 705; (1996) 33 ATR 174 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 8
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service [1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829 High Court of Australia Australia - Commonwealth 11 Oct 1995 AustLII flag 317
Commissioner of Taxation v Unilever Australia Securities Ltd (1995) 56 FCR 152; 127 ALR 437; 30 ATR 134 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 16
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 203
ICI Australia Ltd v Commissioner of Taxation (Cth) (1994) 125 ALR 63; 29 ATR 233 Australia circa 1994 LexisNexis AU flag 5
(1994) 125 CLR 63 (1994) 125 CLR 63 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 1
Linden Gardens Ltd v Lenesta Ltd [1994] 1 AC 85 United Kingdom circa 1994 LexisNexis / Westlaw flag 244
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Commonwealth v Northern Land Council [1993] HCA 24; (1993) 176 CLR 604; 112 ALR 409; (1993) 67 ALJR 405 High Court of Australia Australia - Commonwealth 21 Apr 1993 AustLII flag 281
Ainsworth v Criminal Justice Commission [1992] HCA 10; (1992) 175 CLR 564; (1992) 106 ALR 11; (1992) 66 ALJR 271; 59 A Crim R 255 High Court of Australia Australia - Commonwealth 9 Apr 1992 AustLII flag 1668
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 Australia - Commonwealth 12 Feb 1992 AustLII flag 62
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
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 flag 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 flag 368
O ’ Sullivan v Farrer [1989] HCA 61; (1989) 168 CLR 210; 89 ALR 71; 64 ALJR 87 High Court of Australia Australia - Commonwealth 7 Dec 1989 AustLII flag 1499
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd [1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293 Federal Court of Australia Australia - Commonwealth 25 Sep 1989 AustLII flag 8
Stamp Duties, Commissioner of v Bryan [1989] FLC 92-025; 20 ATR 868; 13 Fam LR 153 Australia circa 1989 IntelliConnect flag 1
Trident General Insurance Co Ltd v McNiece Bros Pty Ltd [1988] HCA 44; (1988) 165 CLR 107; 80 ALR 574; (1988) 62 ALJR 508; (1988) 5 ANZ Insurance Cases 60-873 High Court of Australia Australia - Commonwealth 8 Sep 1988 AustLII flag 562
Kirby v Thorn EMI [1988] 2 All ER 947; [1988] 1 WLR 445 United Kingdom circa 1988 LexisNexis flag 19
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 flag 341
Bailey v Uniting Church in Australia Property Trust (Q) [1984] 1 Qd R 42 Australia - Queensland circa 1984 LexisNexis AU flag 18
(1983) 15 Atr 102 (1983) 15 ATR 102 Australia circa 1983 Legal Online / Westlaw flag 4
Ditchfield v Sharp [1983] 3 All ER 681 United Kingdom circa 1983 LexisNexis flag 5
Lowe v Commissioner of Inland Revenue [1983] NZLR 416 New Zealand circa 1983 LexisNexis flag 3
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 455
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 281
Houssein v Under Secretary of Industrial Relations and Technology (NSW) [1982] HCA 2; (1982) 148 CLR 88; (1982) 38 ALR 577; (1982) 56 ALJR 217 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 217
Avco Financial Services Ltd v FCT [1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 42
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2063
Government Insurance Office of New South Wales v Atkinson-Leighton Joint Venture [1981] HCA 9; (1981) 146 CLR 206; (1980) 31 ALR 193; 55 ALJR 212; (1981) 1 ANZ Insurance Cases 60-425 High Court of Australia Australia - Commonwealth 19 Feb 1981 AustLII flag 68
Cooke and Sherden [1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696 Federal Court of Australia Australia - Commonwealth 16 Apr 1980 AustLII flag 59
Woodar Investment Development Ltd v Wimpey Construction UK Ltd [1980] UKHL 11; [1980] 1 All ER 571; [1980] 1 WLR 277 House of Lords United Kingdom 14 Feb 1980 BAILII flag 186
O'Brien v Benson's Hosiery (Holdings) Ltd [1980] AC 562 United Kingdom circa 1980 LexisNexis / Westlaw flag 19
Willingale v International Commercial Bank Ltd [1978] AC 834 United Kingdom circa 1978 LexisNexis / Westlaw flag 21
Aberdeen Construction Group Ltd v Inland Revenue Commissioners [1978] AC 885; [1978] 1 All ER 962 United Kingdom circa 1978 LexisNexis / Westlaw flag 36
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 188
Inland Revenue Commissioners v Church Commissioners for England [1977] AC 329 United Kingdom circa 1977 LexisNexis / Westlaw flag 9
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
Commissioner of Stamp Duties (NSW) v Bone [1976] UKPCHCA 1; (1976) 135 CLR 223; 9 ALR 11; (1976) 6 ATR 66; [1976] AEGR 66; 50 ALJR 632 Privy Council Australia 5 Apr 1976 AustLII flag 21
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
[1971] AC 760 [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
McRae v FCT [1969] HCA 19; (1969) 121 CLR 266; 43 ALJR 229; 1 ATR 118; 15 ATD 263 High Court of Australia Australia - Commonwealth 23 May 1969 AustLII flag 9
Beswick v Beswick [1967] UKHL 2; [1968] AC 58; [1967] 2 All ER 1197; [1967] 3 WLR 932 House of Lords United Kingdom 29 Jun 1967 BAILII flag 171
Carapark Holdings Ltd v FCT [1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378 High Court of Australia Australia - Commonwealth 7 Apr 1967 AustLII flag 49
Coulls v Bagot ’ s Executor and Trustee Co Ltd [1967] HCA 3; (1967) 119 CLR 460; [1967] ALR 385; (1967) 40 ALJR 471 High Court of Australia Australia - Commonwealth 21 Mar 1967 AustLII flag 222
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 flag 321
National Provincial Bank Ltd v Ainsworth [1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1 House of Lords United Kingdom 13 May 1965 BAILII flag 225
Rathborne v Abel [1965] ALR 545; (1964) 38 ALJR 293 Australia circa 1965 LexisNexis AU flag 64
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
A'Beckett v FCT [1959] HCA 57; (1959) 104 CLR 508; 12 ATD 127; 33 ALJR 333 High Court of Australia Australia - Commonwealth 30 Oct 1959 AustLII flag 5
Benning v Sydney City Council [1958] HCA 48; (1958) 100 CLR 177; [1958] ALR 885; (1958) 32 ALJR 278; (1958) 4 LGRA 16 High Court of Australia Australia - Commonwealth 29 Oct 1958 AustLII flag 5
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 flag 386
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) [1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119 High Court of Australia Australia - Commonwealth 29 Nov 1954 AustLII flag 62
Henty House Pty Ltd (In Voluntary Liquidation) v FCT [1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 36
Creamoata Ltd v Rice Equalization Association Ltd [1953] HCA 40; (1953) 89 CLR 286 High Court of Australia Australia - Commonwealth 23 Jul 1953 AustLII flag 35
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 flag 192
Midland Railway Co of Western Australia Ltd v FCT [1950] HCA 49; (1950) 81 CLR 384; [1951] ALR 500; 9 ATD 185 High Court of Australia Australia - Commonwealth 21 Nov 1950 AustLII flag 4
Commissioner of Internal Revenue v Jacobson 336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358 United States Supreme Court United States 17 Jan 1949 WorldLII flag 88
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag 23
Davies v Premier Investment Co, Ltd [1945] 2 All ER 681 United Kingdom circa 1945 LexisNexis flag 1
Lomax v Peter Dixon and Son [1943] KB 671 United Kingdom circa 1943 LexisNexis / Westlaw flag 20
Lomax (H M Inspector of Taxes) v Peter Dixon & Co Ltd [1943] 2 All ER 255 United Kingdom circa 1943 LexisNexis flag 10
Goole Corpn v Aire & Calder Navigation Trustees [1942] 2 All ER 276 United Kingdom circa 1942 LexisNexis flag 2
McDermott v Black [1940] HCA 4; (1940) 63 CLR 161 High Court of Australia Australia - Commonwealth 11 Mar 1940 AustLII flag 244
Permanent Trustee Co v FCT [1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5 Australia circa 1940 LexisNexis AU flag 45
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 398
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
Inland Revenue Commissioners v Thomas Nelson & Sons (1938) 22 Tax Cas 175 United Kingdom circa 1938 flag 3
Cross (Inspector of Taxes) v London & Provincial Trust Ltd [1938] 1 KB 792 United Kingdom circa 1938 LexisNexis / Westlaw flag 3
Douglas v Willcuts 296 US 1; 80 L Ed 3; 56 SCt 59 United States Supreme Court United States 11 Nov 1935 WorldLII flag 52
Helvering v American Chicle Co 291 US 426; 78 L Ed 891; 54 SCt 460 United States Supreme Court United States 5 Mar 1934 WorldLII flag 8
United States v Kirby Lumber Co 284 US 1; 76 L Ed 131; 52 SCt 4 United States Supreme Court United States 2 Nov 1931 WorldLII flag 55
Federal Wharf Co Ltd v Deputy FCT [1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70 High Court of Australia Australia - Commonwealth 22 Sep 1930 AustLII flag 34
Bennett v Ogston (1930) 15 Tax Cas 374 United Kingdom circa 1930 flag 21
Commissioner of Stamp Duties (NSW) v Yeend [1929] HCA 39; (1929) 43 CLR 235 High Court of Australia Australia - Commonwealth 2 Dec 1929 AustLII flag 42
United States v Boston & Maine RR 279 US 732; 73 L Ed 929; 49 SCt 505 United States Supreme Court United States 3 Jun 1929 WorldLII flag 17
Old Colony Trust Co v Commissioner 279 US 716; 73 L Ed 918; 49 SCt 499 United States Supreme Court United States 3 Jun 1929 WorldLII flag 147
FCT v Thorogood [1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400 Argus Law Reports Australia - Commonwealth 16 Sep 1927 AustLII flag 29
Hartland v Diggines [1926] AC 289; 10 Tax Cas 247 United Kingdom circa 1926 LexisNexis / Westlaw flag 19
Brown v National Provident Institution [1921] 2 AC 222; 8 Tax Cas 57 United Kingdom circa 1921 LexisNexis / Westlaw flag 19
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 194
Secretary of State in Council of India v Scoble [1903] AC 299 United Kingdom circa 1903 LexisNexis / Westlaw flag 32
Tolhurst v Associated Portland Cement Manufacturers (1900) Ltd [1903] UKLawRpAC 45; [1902] UKLawRpKQB 136; [1903] AC 414; [1902] 2 KB 660 United Kingdom 28 Oct 1902 CommonLII flag 134
[1892] AC 150 [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
Mersey Docks and Harbour Board v Lucas (1883) 8 AC 891; 2 Tax Cas 25 United Kingdom circa 1883 LexisNexis / Westlaw flag 21
Walter v James [1871] UKLawRpExch 12; (1871) LR 6 Exch 124 Court of Exchequer United Kingdom 14 Feb 1871 CommonLII flag 16
Simpson v Eggington [1855] EngR 220; (1855) 10 Exch 845; 10 CB 845; 156 ER 683; 24 LJEx 312 Court of Exchequer United Kingdom circa 1855 CommonLII flag 25
(1233-1234) 147 ALR 1 (1233-1234) 147 ALR 1 Australia circa 1233 LexisNexis AU flag 24
Davies v Premier Investment Co Ltd 27 Tax Cas 27 United Kingdom circa 1902 flag 4

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