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Kelly v Commissioner of Taxation   flag  9

[2012] FCA 423; (2012) 88 ATR 409
Federal Court of Australia
Australia - Commonwealth
27th April, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Oliver v Renwick Street Pty Ltd; Scahill v Parker [2024] NSWSC 346 Supreme Court of New South Wales Australia - New South Wales 4 Apr 2024 AustLII flag 2
Re JDH Capital Pty Ltd [2024] NSWSC 164 Supreme Court of New South Wales Australia - New South Wales 27 Feb 2024 AustLII flag 2
FBR Fund Administration Pty Ltd v Chickabo Pty Ltd [2019] VSCA 314 Supreme Court of Victoria - Court of Appeal Australia - Victoria 19 Dec 2019 AustLII flag 5
Heather Grace Klein (As Executor of the Will of the Late Blanche Adeline Kanny (Dec)) v Donald Lyster (As Executor of the Will of the Late Paul Kanny (Dec)) [2017] WASC 368 Supreme Court of Western Australia Australia - Western Australia 14 Dec 2017 AustLII flag
Sharratt and Commissioner of Taxation [2015] AATA 293 Administrative Appeals Tribunal Australia 1 May 2015 AustLII flag
Nassar and Commissioner of Taxation [2014] AATA 445 Administrative Appeals Tribunal Australia 4 Jul 2014 AustLII flag 1
Baptist Union of New South Wales v Chief Commissioner of State Revenue [2013] NSWADT 270 Administrative Decisions Tribunal Australia - New South Wales 28 Nov 2013 AustLII flag
Kelly v Commissioner of Taxation [2013] FCAFC 88; (2013) 213 FCR 460; (2013) 94 ATR 411 Federal Court of Australia Australia - Commonwealth 8 Aug 2013 AustLII flag 6
Kelly v Commissioner of Taxation (No 2) [2012] FCA 689 Federal Court of Australia Australia - Commonwealth 29 Jun 2012 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95
Income Tax Assessment Act 1997 (Cth) s6.5
Superannuation Guarantee (Administration) Act 1992 (Cth) s12
Taxation Administration Act 1953 (Cth) s14ZY, s14ZYA, s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s39.32
Conveyancing Act 1919 (NSW) s11, s23C
Partnership Act 1892 (NSW) s27, s31, s34, s46
Duties Act 2001 (Qld)
Partnership Act 1891 (Qld)
Property Law Act 1974 (Qld) s11
Trusts Act 1973 (Qld) s11, sA189485.PDF.SINO_TEXT
Partnership Act 1891 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Byrnes v Kendle [2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798 High Court of Australia Australia - Commonwealth 3 Aug 2011 AustLII flag 543
Commissioner of State Taxation v Cyril Henschke Pty Ltd [2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 41
Day v Perisher Blue Pty Ltd [2005] NSWCA 110; (2005) 62 NSWLR 731 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Apr 2005 AustLII flag 51
Rushton (Qld) Pty Ltd v Rushton (NSW) Pty Ltd [2002] QCA 210; [2003] 1 Qd R 320 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 Jun 2002 AustLII flag 13
Secretary, Department of Social Security v James [1990] FCA 150; (1990) 95 ALR 615; (1990) 20 ALD 5 Federal Court of Australia Australia - Commonwealth 11 May 1990 AustLII flag 29
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 459
FCT v Galland [1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69 High Court of Australia Australia - Commonwealth 16 Dec 1986 AustLII flag 26
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag 195
Adamson v Hayes [1973] HCA 6; (1973) 130 CLR 276; [1972-73] ALR 1224; 47 ALJR 201 High Court of Australia Australia - Commonwealth 9 Apr 1973 AustLII flag 88
Glennon v FCT [1972] HCA 52; (1972) 127 CLR 503; 46 ALJR 589; 3 ATR 263 High Court of Australia Australia - Commonwealth 24 Oct 1972 AustLII flag 17
Bolton v FCT [1965] ALR 481; (1964) 9 AITR 385; (1964) 13 ATD 378 Australia circa 1964 LexisNexis AU flag 26
Norman v FCT [1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag 307
Kauter v Hilton [1953] HCA 95; (1953) 90 CLR 86 High Court of Australia Australia - Commonwealth 17 Dec 1953 AustLII flag 133
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 69
Executor Trustee and Agency Co of South Australia Ltd v Deputy Federal Commissioner of Taxes (SA) [1939] HCA 35; (1939) 62 CLR 545; [1940] ALR 18; 5 ATD 187 High Court of Australia Australia - Commonwealth 28 Nov 1939 AustLII flag 36
Bakewell v Deputy FCT (SA) [1937] HCA 11; (1937) 58 CLR 743; [1937] ALR 173 High Court of Australia Australia - Commonwealth 23 Mar 1937 AustLII flag 56
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 253
Comptroller of Stamps (Vic) v Howard-Smith [1936] HCA 12; (1936) 54 CLR 614; [1936] ALR 198 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 77
Stewart Dawson & Co (Vict) Pty Ltd v FCT [1933] HCA 4; (1933) 48 CLR 683; 39 ALR 253; 2 ATD 221 High Court of Australia Australia - Commonwealth 27 Feb 1933 AustLII flag 23
Commissioner of Stamp Duties (Qld) v Jolliffe [1920] HCA 45; (1920) 28 CLR 178; 26 ALR 210 High Court of Australia Australia - Commonwealth 14 Aug 1920 AustLII flag 101
Collins and Fraser v Collins [1911] QWN 53 Australia - Queensland circa 1911 flag 1
Hocking v Western Australian Bank [1909] HCA 68; (1909) 9 CLR 738; 16 ALR 161 High Court of Australia Australia - Commonwealth 3 Nov 1909 AustLII flag 46
Rochefoucauld v Boustead [1896] UKLawRpCh 180; [1897] 1 Ch 196; (1897) 66 LJCh 74; 75 LT 502; 13 TLR 118 Court of Chancery United Kingdom 12 Dec 1896 CommonLII flag 171
Tailby v Official Receiver [1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75 United Kingdom 30 Jul 1888 CommonLII flag 180
Milroy v Lord [1862] EngR 951; [1861-73] All ER 783; 4 De GF & J 264; 45 ER 1185; [1862] De GF & J 264; (1862) 31 LJCh 798; 7 LT 178 Court of Chancery United Kingdom circa 1862 CommonLII flag 155
Foster v Hale [1798] EngR 78; 3 Ves 696; 30 ER 1226; (1798) 3 Ves Jr 696 Court of Chancery United Kingdom circa 1798 CommonLII flag 32

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