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
|
|
53
|
Sheahan v Carrier Air Conditioning Pty Ltd
|
(1997) 71 ALJR 1223
|
|
Australia
|
circa 1997
|
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
203
|
ICI Australia Ltd v Commissioner of Taxation (Cth)
|
(1994) 125 ALR 63; 29 ATR 233
|
|
Australia
|
circa 1994
|
LexisNexis AU
|
|
5
|
(1994) 125 CLR 63
|
(1994) 125 CLR 63
|
|
Australia - Commonwealth
|
circa 1994
|
Legal Online / Westlaw
|
|
1
|
Linden Gardens Ltd v Lenesta Ltd
|
[1994] 1 AC 85
|
|
United Kingdom
|
circa 1994
|
LexisNexis / Westlaw
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
8
|
Stamp Duties, Commissioner of v Bryan
|
[1989] FLC 92-025; 20 ATR 868; 13 Fam LR 153
|
|
Australia
|
circa 1989
|
IntelliConnect
|
|
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
|
|
562
|
Kirby v Thorn EMI
|
[1988] 2 All ER 947; [1988] 1 WLR 445
|
|
United Kingdom
|
circa 1988
|
LexisNexis
|
|
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
|
|
341
|
Bailey v Uniting Church in Australia Property Trust (Q)
|
[1984] 1 Qd R 42
|
|
Australia - Queensland
|
circa 1984
|
LexisNexis AU
|
|
18
|
(1983) 15 Atr 102
|
(1983) 15 ATR 102
|
|
Australia
|
circa 1983
|
Legal Online / Westlaw
|
|
4
|
Ditchfield v Sharp
|
[1983] 3 All ER 681
|
|
United Kingdom
|
circa 1983
|
LexisNexis
|
|
5
|
Lowe v Commissioner of Inland Revenue
|
[1983] NZLR 416
|
|
New Zealand
|
circa 1983
|
LexisNexis
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
186
|
O'Brien v Benson's Hosiery (Holdings) Ltd
|
[1980] AC 562
|
|
United Kingdom
|
circa 1980
|
LexisNexis / Westlaw
|
|
19
|
Willingale v International Commercial Bank Ltd
|
[1978] AC 834
|
|
United Kingdom
|
circa 1978
|
LexisNexis / Westlaw
|
|
21
|
Aberdeen Construction Group Ltd v Inland Revenue Commissioners
|
[1978] AC 885; [1978] 1 All ER 962
|
|
United Kingdom
|
circa 1978
|
LexisNexis / Westlaw
|
|
36
|
Federal Coke Co Pty Ltd v FCT
|
15 ALR 449; 34 FLR 375; (1977) 7 ATR 519
|
|
Australia
|
circa 1977
|
LexisNexis AU
|
|
188
|
Inland Revenue Commissioners v Church Commissioners for England
|
[1977] AC 329
|
|
United Kingdom
|
circa 1977
|
LexisNexis / Westlaw
|
|
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
|
|
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
|
|
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
|
|
81
|
[1971] AC 760
|
[1971] AC 760
|
|
United Kingdom
|
circa 1971
|
LexisNexis / Westlaw
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
225
|
Rathborne v Abel
|
[1965] ALR 545; (1964) 38 ALJR 293
|
|
Australia
|
circa 1965
|
LexisNexis AU
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
23
|
Davies v Premier Investment Co, Ltd
|
[1945] 2 All ER 681
|
|
United Kingdom
|
circa 1945
|
LexisNexis
|
|
1
|
Lomax v Peter Dixon and Son
|
[1943] KB 671
|
|
United Kingdom
|
circa 1943
|
LexisNexis / Westlaw
|
|
20
|
Lomax (H M Inspector of Taxes) v Peter Dixon & Co Ltd
|
[1943] 2 All ER 255
|
|
United Kingdom
|
circa 1943
|
LexisNexis
|
|
10
|
Goole Corpn v Aire & Calder Navigation Trustees
|
[1942] 2 All ER 276
|
|
United Kingdom
|
circa 1942
|
LexisNexis
|
|
2
|
McDermott v Black
|
[1940] HCA 4; (1940) 63 CLR 161
|
High Court of Australia
|
Australia - Commonwealth
|
11 Mar 1940
|
AustLII
|
|
244
|
Permanent Trustee Co v FCT
|
[1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5
|
|
Australia
|
circa 1940
|
LexisNexis AU
|
|
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
|
|
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
|
|
244
|
Inland Revenue Commissioners v Thomas Nelson & Sons
|
(1938) 22 Tax Cas 175
|
|
United Kingdom
|
circa 1938
|
|
|
3
|
Cross (Inspector of Taxes) v London & Provincial Trust Ltd
|
[1938] 1 KB 792
|
|
United Kingdom
|
circa 1938
|
LexisNexis / Westlaw
|
|
3
|
Douglas v Willcuts
|
296 US 1; 80 L Ed 3; 56 SCt 59
|
United States Supreme Court
|
United States
|
11 Nov 1935
|
WorldLII
|
|
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
|
|
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
|
|
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
|
|
34
|
Bennett v Ogston
|
(1930) 15 Tax Cas 374
|
|
United Kingdom
|
circa 1930
|
|
|
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
|
|
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
|
|
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
|
|
147
|
FCT v Thorogood
|
[1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400
|
Argus Law Reports
|
Australia - Commonwealth
|
16 Sep 1927
|
AustLII
|
|
29
|
Hartland v Diggines
|
[1926] AC 289; 10 Tax Cas 247
|
|
United Kingdom
|
circa 1926
|
LexisNexis / Westlaw
|
|
19
|
Brown v National Provident Institution
|
[1921] 2 AC 222; 8 Tax Cas 57
|
|
United Kingdom
|
circa 1921
|
LexisNexis / Westlaw
|
|
19
|
Californian Copper Syndicate v Harris
|
(1904) 5 Tax Cas 159; 6 F 894
|
|
United Kingdom
|
circa 1904
|
|
|
194
|
Secretary of State in Council of India v Scoble
|
[1903] AC 299
|
|
United Kingdom
|
circa 1903
|
LexisNexis / Westlaw
|
|
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
|
|
134
|
[1892] AC 150
|
[1892] AC 150
|
|
United Kingdom
|
circa 1892
|
LexisNexis / Westlaw
|
|
87
|
Mersey Docks and Harbour Board v Lucas
|
(1883) 8 AC 891; 2 Tax Cas 25
|
|
United Kingdom
|
circa 1883
|
LexisNexis / Westlaw
|
|
21
|
Walter v James
|
[1871] UKLawRpExch 12; (1871) LR 6 Exch 124
|
Court of Exchequer
|
United Kingdom
|
14 Feb 1871
|
CommonLII
|
|
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
|
|
25
|
(1233-1234) 147 ALR 1
|
(1233-1234) 147 ALR 1
|
|
Australia
|
circa 1233
|
LexisNexis AU
|
|
24
|
Davies v Premier Investment Co Ltd
|
27 Tax Cas 27
|
|
United Kingdom
|
circa 1902
|
|
|
4
|