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Richardson v FCT   flag  81

[1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19
High Court of Australia
Australia - Commonwealth
8th August, 1932

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Le v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 1032 Victorian Civil and Administrative Tribunal Australia - Victoria 28 Oct 2024 AustLII flag
Hyder v Commissioner of Taxation [2023] FCAFC 29; 297 FCR 124 Federal Court of Australia Australia - Commonwealth 8 Mar 2023 AustLII flag 3
Lavender Rain [2022] VCAT 1264 Victorian Civil and Administrative Tribunal Australia - Victoria 3 Nov 2022 AustLII flag 4
Hyder v Commissioner of Taxation [2022] FCA 264; 175 ALD 473 Federal Court of Australia Australia - Commonwealth 22 Mar 2022 AustLII flag 6
Commissioner of Taxation v Bosanac (No 5) [2019] FCA 2126 Federal Court of Australia Australia - Commonwealth 17 Dec 2019 AustLII flag 3
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
Whitby Land Co Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCA 28; 104 ATR 784 Federal Court of Australia Australia - Commonwealth 30 Jan 2017 AustLII flag 2
Laidlaw Holdings Pty Ltd v Fieschi [2016] VCC 1598 County Court of Victoria Australia - Victoria 18 Nov 2016 AustLII flag 2
Liang v Darebin CC [2016] VCAT 1974 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Nov 2016 AustLII flag 1
Commissioner of State Revenue v ACN 005 057 349 Pty Ltd [2016] HCATrans 230 High Court of Australia Australia - Commonwealth 6 Oct 2016 AustLII flag
Robbins v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 1265 Victorian Civil and Administrative Tribunal Australia - Victoria 1 Aug 2016 AustLII flag 2
T T Lam and HT Ngo and Commissioner of Taxation (Taxation) [2016] AATA 552 Administrative Appeals Tribunal Australia 29 Jul 2016 AustLII flag
Zheng v Sunning Pty Ltd (Civil Claims) [2016] VCAT 809 Victorian Civil and Administrative Tribunal Australia - Victoria 24 May 2016 AustLII flag 1
Pascu v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 668 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Apr 2016 AustLII flag 2
Zeqaj and Commissioner of Taxation [2016] AATA 218; (2016) 102 ATR 975 Administrative Appeals Tribunal Australia 6 Apr 2016 AustLII flag 2
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503 Federal Court of Australia Australia - Commonwealth 7 May 2015 AustLII flag 16
Confidential and Commissioner of Taxation [2014] AATA 952 Administrative Appeals Tribunal Australia 19 Dec 2014 AustLII flag 1
Marrone v Commissioner of State Revenue (Review & Regulation List) [2014] VCAT 1137 Victorian Civil and Administrative Tribunal Australia - Victoria 10 Sep 2014 AustLII flag 1
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
[2012] Hkcfi 482 (18 May 2012) [2012] HKCFI 482 Hong Kong Court of First Instance Hong Kong 18 May 2012 HKLII flag
Canray International Ltd v Commissioner of Inland Revenue [2012] HKCFI 802; [2012] 4 HKLRD 792 Hong Kong Court of First Instance Hong Kong 18 May 2012 HKLII flag 5
Leighton v Commissioner of Taxation [2011] FCAFC 96 Federal Court of Australia Australia - Commonwealth 10 Aug 2011 AustLII flag 3
Leighton v Commissioner of Taxation [2010] FCA 1086 Federal Court of Australia Australia - Commonwealth 6 Oct 2010 AustLII flag 2
MacMahon and Commissioner of Taxation [2010] AATA 724 Administrative Appeals Tribunal Australia 23 Sep 2010 AustLII flag
Commissioner of Taxation v Grimaldi (No 9) [2009] FCA 1404; (2009) 181 FCR 275; [2009] ATC 20-147 Federal Court of Australia Australia - Commonwealth 27 Nov 2009 AustLII flag 6
Commissioner of Taxation v Grimaldi (No 5) [2009] FCA 765; 76 ATR 352 Federal Court of Australia Australia - Commonwealth 13 Jul 2009 AustLII flag 8
FCT v Grimaldi (No 7) [2009] FCA 768; 76 ATR 545 Federal Court of Australia Australia - Commonwealth 13 Jul 2009 AustLII flag 1
Pattenden v Commissioner of Taxation [2008] FCA 1590; (2008) 175 FCR 1; (2008) 74 ATR 92; (2008) 106 ALD 482; [2008] ATC 20-063 Federal Court of Australia Australia - Commonwealth 24 Oct 2008 AustLII flag 11
McCutcheon v FCT [2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009 Federal Court of Australia Australia - Commonwealth 12 Mar 2008 AustLII flag 15
Starr and Commissioner of Taxation [2005] AATA 797; 61 ATR 1001 Administrative Appeals Tribunal Australia 19 Aug 2005 AustLII flag
Queensland Trading and Holding Co Ltd v FCT [2005] FCA 418; 87 ALD 212; 59 ATR 118 Federal Court of Australia Australia - Commonwealth 19 Apr 2005 AustLII flag
Harper v Commissioner of State Revenue [2005] VCAT 325; 58 ATR 432 Victorian Civil and Administrative Tribunal Australia - Victoria 25 Feb 2005 AustLII flag 10
Madera v Commissioner of Taxation [2004] FCA 1616; (2004) 141 FCR 95; 214 ALR 327; 82 ALD 562; 58 ATR 103 Federal Court of Australia Australia - Commonwealth 8 Dec 2004 AustLII flag 4
Trylow v Commissioner of Taxation [2004] FCA 446; 55 ATR 408 Federal Court of Australia Australia - Commonwealth 16 Apr 2004 AustLII flag 11
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation [2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449 Federal Court of Australia Australia - Commonwealth 4 Dec 2003 AustLII flag 15
Rich v Australian Securities and Investments Commission [2003] NSWCA 342; (2003) 203 ALR 671; 183 FLR 361; 22 ACLC 286; 48 ACSR 6 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Nov 2003 AustLII flag 41
Commissioner of Inland Revenue v Jamnadas [2002] FJLawRp 17 [2002] FLR 109 Australia 1 Mar 2002 PacLII flag
Commissioner of Inland Revenue v Jamnadas [2002] FJCA 83 Court of Appeal of Fiji Fiji 1 Mar 2002 PacLII flag 2
TR 2001/3 - Income tax: penalty tax and trusts [2001] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/3 - Income tax: penalty tax and trusts [2001] ATOTR TR2001/3 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Kordan Pty Ltd v FCT [2000] FCA 1807; (2000) 46 ATR 191 Federal Court of Australia Australia - Commonwealth 15 Dec 2000 AustLII flag 45
Dan v Commissioner of Taxation (C'th) (No 2) [2000] FCA 752 Federal Court of Australia Australia - Commonwealth 7 Jun 2000 AustLII flag 12
Dan v FCT [2000] FCA 459; 44 ATR 176 Federal Court of Australia Australia - Commonwealth 3 Apr 2000 AustLII flag
Awad and Commissioner of Taxation [1999] AATA 733; 43 ATR 1028 Administrative Appeals Tribunal Australia 1 Oct 1999 AustLII flag 1
Trustee of the Balmain Trust v Commissioner of Taxation [1998] FCA 423 Federal Court of Australia Australia - Commonwealth 29 Apr 1998 AustLII flag 2
Commissioner of Taxation of the Commonwealth of Australia v Kerry Matthew Stokes [1996] FCA 1938 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag
FCT v Stokes [1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 46
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1494 Federal Court of Australia Australia - Commonwealth 23 May 1996 AustLII flag
Kerry Matthew Stokes v the FCT [1996] FCA 1439 Federal Court of Australia Australia - Commonwealth 3 May 1996 AustLII flag
FCT v Rowe [1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392 Federal Court of Australia Australia - Commonwealth 20 Oct 1995 AustLII flag 116
Zobory v FCT [1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412 Federal Court of Australia Australia - Commonwealth 1 May 1995 AustLII flag 52
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 344
Seboa v Commissioner of Business Franchises [1993] VicRp 63; [1993] 2 VR 124 Australia - Victoria 22 Dec 1992 AustLII flag 4
Temples Wholesale Flower Pty Ltd v FCT [1991] FCA 162 Federal Court of Australia Australia - Commonwealth 22 Apr 1991 AustLII flag 3
Re Taxation Appeals [1990] AATA 63; 21 ATR 3323 Administrative Appeals Tribunal Australia 19 Mar 1990 AustLII flag
NT87/3885-3887 and NT87/3891-93 and Commissioner of Taxation [1989] AATA 224 Administrative Appeals Tribunal Australia 20 Oct 1989 AustLII flag
VT87/801 and Commissioner of Taxation [1989] AATA 217; 20 ATR 4106 Administrative Appeals Tribunal Australia 6 Oct 1989 AustLII flag
Re John Beresford Healey v Commissioner of Taxation [1989] FCA 33 Federal Court of Australia Australia - Commonwealth 27 Feb 1989 AustLII flag
Edelsten v Wilcox [1988] FCA 204; (1988) 83 ALR 99; (1988) 19 ATR 1370; (1988) 15 ALD 546 Federal Court of Australia Australia - Commonwealth 20 Jun 1988 AustLII flag 38
NT87/1442 and Commissioner of Taxation [1988] AATA 14; (1988) 19 ATR 3173 Administrative Appeals Tribunal Australia 15 Jan 1988 AustLII flag 3
Re Peter Leo Hoare v Deputy Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 467 Federal Court of Australia Australia - Commonwealth 17 Dec 1987 AustLII flag
Re Deputy Commissioner of Taxation v John Joseph Mostyn [1987] FCA 443 Federal Court of Australia Australia - Commonwealth 3 Dec 1987 AustLII flag
Re Henry Victor Winter v Deputy Commissioner of Taxation [1987] FCA 254 Federal Court of Australia Australia - Commonwealth 31 Jul 1987 AustLII flag
VT86/5833 and Commissioner of Taxation [1987] AATA 240; 18 ATR 3683 Administrative Appeals Tribunal Australia 24 Jun 1987 AustLII flag
Re John Joseph Mostyn v the Deputy Commissioner of Taxation [1987] FCA 173 Federal Court of Australia Australia - Commonwealth 28 May 1987 AustLII flag
Commissioner of Taxation v Sahhar [1985] FCA 45; (1985) 5 FCR 247; 59 ALR 98; 16 ATR 208 Federal Court of Australia Australia - Commonwealth 25 Feb 1985 AustLII flag 8
Re Gary Tupicoff v the Commissioner of Taxation [1984] FCA 353 Federal Court of Australia Australia - Commonwealth 21 Nov 1984 AustLII flag
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 41
Bavcevic v The Commonwealth [1957] HCA 67; (1957) 98 CLR 296; [1957] ALR 1065 High Court of Australia Australia - Commonwealth 30 Oct 1957 AustLII flag 62
Bennett v Murray [1940] HCA 31; (1940) 64 CLR 382 High Court of Australia Australia - Commonwealth 25 Nov 1940 AustLII flag 6
Commissioner of Taxation (NSW) v Opit [1938] HCA 27; (1938) 59 CLR 770; [1938] ALR 229; 4 ATD 511 High Court of Australia Australia - Commonwealth 5 May 1938 AustLII flag 1
Trautwein v FCT [1936] HCA 46; (1936) 56 CLR 196 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 35
Jolly v FCT [1935] HCA 21; (1935) 53 CLR 206; [1935] ALR 211; 3 ATD 162 High Court of Australia Australia - Commonwealth 30 Apr 1935 AustLII flag 50
Donaldson v Freeson [1934] HCA 13; (1934) 51 CLR 598; [1934] ALR 250 High Court of Australia Australia - Commonwealth 23 May 1934 AustLII flag 25
Donaldson v Freeson [1934] ArgusLawRp 32; (1934) 40 ALR 250 Argus Law Reports Australia 23 May 1934 AustLII flag
Jolly v FCT [1934] ArgusLawRp 5; (1934) 40 ALR 86 Argus Law Reports Australia 6 Mar 1934 AustLII flag
Jolly v FCT [1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434 High Court of Australia Australia - Commonwealth 5 Mar 1934 AustLII flag 17
O'Day v Commercial Bank of Australia Ltd [1933] ArgusLawRp 73; (1934) 40 ALR 80 Argus Law Reports Australia 21 Aug 1933 AustLII flag
has changed [1932] HCA 66 High Court of Australia Australia - Commonwealth circa 1932 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Nature of an Income Tax Assessment" (1999) 2 Journal of Australian Taxation 36 Barkoczy, Stephen Australia circa 1999 AustLII flag 1
"Restricting the Judicial Review of Income Tax Assessments: The Scope and Purpose of Schedule 1(e) of the Administrative Decisions (Judicial Review) Act 1977 (Cth)" (1999) 21 Sydney Law Review 36 Morabito, Vince; Barkoczy, Stephen Australia circa 1999 AustLII flag 4

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Income Tax Act 1916 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Penrose v FCT [1931] HCA 25; 45 CLR 263; 1 ATD 181; 5 ALJR 174 High Court of Australia Australia - Commonwealth 30 Jul 1931 AustLII flag 6
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Verschures Creameries Ltd v Hull and Netherlands Steamship Co (1921) 2 KB 608 United Kingdom circa 1921 LexisNexis / Westlaw flag 100
Smith v Baker [1873] UKLawRpCP 33; (1873) LR 8 CP 350; (1873) 28 LT 637 Court of Common Pleas United Kingdom 8 May 1873 CommonLII flag 37
Cave v Mills [1862] EngR 494; (1862) 7 H & N 913; 158 ER 740; 31 LJEx 265 Court of Exchequer United Kingdom circa 1862 CommonLII flag 32
67 Sec 67 67 SEC 67 United States flag 1

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