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Slutzkin v FCT   flag  57

[1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322
High Court of Australia
Australia - Commonwealth
25th February, 1977

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2021] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2022] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 9
Australian Securities and Investments Commission v BHF Solutions Pty Ltd [2021] FCA 684; (2021) 153 ACSR 469 Federal Court of Australia Australia - Commonwealth 23 Jun 2021 AustLII flag 7
Castagna v R; Agius v R [2019] NSWCCA 114; (2019) 278 A Crim R 194 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 5 Jun 2019 AustLII flag 8
Australian Securities and Investments Commission v Teleloans Pty Ltd [2015] FCA 648; (2015) 234 FCR 261 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 7
Dyda Pty Ltd v Commissioner of State Taxation (SA) [2013] SASC 156; (2013) 97 ATR 316 Supreme Court of South Australia Australia - South Australia 15 Oct 2013 AustLII flag 3
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue [2007] WASC 155; 69 ATR 771 Supreme Court of Western Australia Australia - Western Australia 24 Jul 2007 AustLII flag 5
Prudhoe Corporation v Commissioner of State Revenue [2005] VCAT 1056; 59 ATR 566; 23 VAR 80 Victorian Civil and Administrative Tribunal Australia - Victoria 6 Jun 2005 AustLII flag 1
Universal Music Australia Pty Ltd v Australian Competition and Consumer Commission [2003] FCAFC 193; (2003) 131 FCR 529; 57 IPR 353; [2003] ATPR 41-947; 201 ALR 636 Federal Court of Australia Australia - Commonwealth 22 Aug 2003 AustLII flag 92
News Ltd v South Sydney District Rugby League Football Club Ltd [2003] HCA 45; (2003) 215 CLR 563; 200 ALR 157; (2003) 77 ALJR 1515; [2003] ATPR 41-943; [2003] Aust Contract Reports 90-176 High Court of Australia Australia - Commonwealth 13 Aug 2003 AustLII flag 142
CPH Property Pty Ltd v Commissioner of Taxation S132/2000 [2000] HCATrans 749 High Court of Australia Australia - Commonwealth 12 Dec 2000 AustLII flag
Commissioner of Taxation v Consolidated Press Holdings Ltd S127/2000 [2000] HCATrans 747 High Court of Australia Australia - Commonwealth 12 Dec 2000 AustLII flag
Commissioner of Taxation v Murray Leisure Group Pty Ltd S128/2000 [2000] HCATrans 748 High Court of Australia Australia - Commonwealth 12 Dec 2000 AustLII flag
CPH Property Pty Ltd v Commissioner of Taxation S133/2000 [2000] HCATrans 750 High Court of Australia Australia - Commonwealth 12 Dec 2000 AustLII flag
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
Re Greenfield Products Pty Ltd v Rover-Scott Bonnar Ltd [1990] FCA 111; [1990] AIPC 90-667 Federal Court of Australia Australia - Commonwealth 11 Apr 1990 AustLII flag 1
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 49 Federal Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag
FCT v Swift [1989] FCA 413; (1989) 18 ALD 679; (1989) 20 ATR 1434 Federal Court of Australia Australia - Commonwealth 3 Oct 1989 AustLII flag 54
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation [1989] FCA 107 Federal Court of Australia Australia - Commonwealth 10 Apr 1989 AustLII flag
Re Neil Harry Mark Forsyth v Phillip John Rodda and Richard Denis O'Donovan [1988] FCA 422 Federal Court of Australia Australia - Commonwealth 2 Dec 1988 AustLII flag
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 284 Federal Court of Australia Australia - Commonwealth 10 Aug 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag
NT85/5849 and Commissioner of Taxation [1987] AATA 417; 18 ATR 4002 Administrative Appeals Tribunal Australia 20 Nov 1987 AustLII flag
NT85/625and Ors and Commissioner of Taxation [1987] AATA 398; 18 ATR 3978 Administrative Appeals Tribunal Australia 5 Nov 1987 AustLII flag
QT84/251 and Commissioner of Taxation [1987] AATA 200; 18 ATR 3567 Administrative Appeals Tribunal Australia 22 May 1987 AustLII flag
Cassidy; ex parte Official Trustee in Bankruptcy [1986] TASSC 123 Supreme Court of Tasmania Australia - Tasmania 9 Dec 1986 AustLII flag
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Commissioner of Taxation v Myer Emporium Ltd [1985] FCA 376; 8 FCR 136; 16 ATR 902 Federal Court of Australia Australia - Commonwealth 8 Oct 1985 AustLII flag 1
Re Oakey Abattoir Pty Ltd v the Commissioner of Taxation [1985] FCA 373 Federal Court of Australia Australia - Commonwealth 5 Oct 1985 AustLII flag
Re Gary Tupicoff v the Commissioner of Taxation [1984] FCA 353 Federal Court of Australia Australia - Commonwealth 21 Nov 1984 AustLII flag
Commissioner of Taxation v Pincus [1984] FCA 286; (1984) 3 FCR 512; 15 ATR 1096 Federal Court of Australia Australia - Commonwealth 5 Oct 1984 AustLII flag 2
Watson v Commissioner of Taxation [1984] FCA 218; 3 FCR 380; (1984) 73 FLR 61; 56 ALR 505; 15 ATR 917 Federal Court of Australia Australia - Commonwealth 3 Aug 1984 AustLII flag 9
Gulland v Commissioner of Taxation [1984] FCA 216; (1984) 3 FCR 354; 55 ALR 65; 15 ATR 892 Federal Court of Australia Australia - Commonwealth 3 Aug 1984 AustLII flag 7
Dandy Power Equipment Pty Ltd v Mercury Marine Pty Ltd [1982] FCA 178; (1982) 64 FLR 238; 44 ALR 173; 2 TPR 246; [1982] ATPR 40-315 Federal Court of Australia Australia - Commonwealth 14 Sep 1982 AustLII flag 100
Ross v Costigan (No 2) [1982] FCA 73; (1982) 41 ALR 337; (1982) 64 FLR 55 Federal Court of Australia Australia - Commonwealth 18 May 1982 AustLII flag 28
Farrugia v Official Receiver in Bankruptcy [1982] FCA 55; 43 ALR 700; (1982) 58 FLR 474 Federal Court of Australia Australia - Commonwealth 19 Apr 1982 AustLII flag 21
Chief Collector of Taxes v Folkes [1982] PGLawRp 257 Papua New Guinea 8 Apr 1982 PacLII flag
Federal Coke Co Pty Ltd v FCT [1977] FCA 3; (1977) 34 FLR 375 Federal Court of Australia Australia - Commonwealth 20 Jun 1977 AustLII flag 20

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Australian tax avoidance cases - A comparative approach" (FCA) [2017] FedJSchol 9 Pagone, Justice Australia circa 2017 AustLII flag
"Tax Avoidance - A View from the Dark Side" (2016) 39 Melbourne University Law Review 950 Bloom, David Australia circa 2016 AustLII flag 1
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13 (2012) 11 (2) Canberra Law Review 117 Huang, Louisa Australia circa 2012 AustLII flag
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance" [2010] RevenueLawJl 2 Xynas, Lidia Australia circa 2010 AustLII flag
"Tax Reviews in Australia: A Short Primer" [2009] UNSWLRS 24 Evans, Chris; Krever, Richard Australia circa 2009 AustLII flag
"On the Use of Classical Allusions in Judgment Writing" (2008) 31 University of New South Wales Law Journal 56 Elms, Elwyn Australia circa 2008 AustLII flag 1
"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 1
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC) [2007] VicJSchol 19 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag
"Speech - Advising on Part IVA" (VSC) [2007] VicJSchol 24 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag
"Scheme New Zealand or an Example of the Operation of Div 165" (2003) 1 (2) E-Journal of Tax Research 147 Hill, Graham Australia circa 2003 AustLII flag 1
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Pagone, G T Australia circa 2003 AustLII flag 3
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 467 Krever, Richard Australia circa 2003 AustLII flag 8
"Statutory Interpretation, Law Reform and Samford's Theory of the Disorder of Law - Part One" (1994) 22 Federal Law Review 116 Barnes, Jeffrey Australia circa 1994 AustLII flag 4
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System" [1987] UNSWLawJl 27 Krever, Rick Australia circa 1987 AustLII flag
"Income Taxation - An Institution in Decay" (1986) 12 Monash University Law Review 77 Parsons, Ross Australia circa 1986 AustLII flag 8

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act, 1936 (Cth) s260

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mullens v FCT [1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 51
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
(1976) 1 WLR 464 (1976) 1 WLR 464 United Kingdom circa 1976 LexisNexis / Westlaw flag 43
(1976) 1 All Er 503 (1976) 1 All ER 503 United Kingdom circa 1976 LexisNexis flag 11
1 WLR 464; (1976) 1 All Er 503 1 WLR 464; (1976) 1 All ER 503 United Kingdom circa 1976 LexisNexis / Westlaw flag 4
[1971] AC 760 [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
Commissioner of Taxation v Casuarina Pty Ltd (1971) 127 CLR 62 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 45
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 185
W P Keighery Pty Ltd v FCT [1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag 93
FCT v Newton [1956] HCA 39 High Court of Australia Australia - Commonwealth circa 1956 AustLII flag 3
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251

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