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Smith v Anderson     177

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
A F and M E Pty Ltd and Heine Management Ltd v Anthony Aveling	[1994] FCA 1256; 12 ACLC 831; (1994) 14 ACSR 499	Federal Court of Australia	Australia - Commonwealth	12 Aug 1994	AustLII		4
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84	[1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082	High Court of New Zealand	New Zealand	24 May 1985	NZLII		10
A1 Quality Concrete Tanks Pty Ltd v Civil & Allied Technical Constructions Pty Ltd	[2014] VCC 1239	County Court of Victoria	Australia - Victoria	14 Aug 2014	AustLII		5
Aboriginal Legal Service of Western Australia Incorporated v Mark James Lawrence	[2007] WAIRComm 435	Western Australian Industrial Relations Commission	Australia - Western Australia	11 May 2007	AustLII		2
Aerolift International (SI) Ltd v Mahoe Heli-Lift (SI) Ltd	[2003] SBCA 16	Court of Appeal of Solomon Islands	Solomon Islands	1 Sep 2003	PacLII
Akola Gin Combination v Northeote Ginning Factory	[1914] AllINRprNag 12	All India Reporter - Nagpur	India	31 Jan 1914	AsianLII
AM Marketing Pty Ltd v Howard Media Pty Ltd	[2010] NSWSC 803	Supreme Court of New South Wales	Australia - New South Wales	23 Jul 2010	AustLII		3
Applicant: Antti Ilmari Kallioinen IRT Reference: N97/00269 #number 9245	[1997] IRTA 9245	Immigration Review Tribunal	Australia	9 Apr 1997	AustLII
Argue v Minister of National Revenue	[1948] SCR 467	Supreme Court of Canada	Canada	25 Jun 1948	Supreme Court of Canada		2
Association of Employers of Waterside Labour v Victorian Workcover Authority (1993/48405)	[1994] VICCAT 46	Victorian Civil and Administrative Tribunal	Australia - Victoria	7 Mar 1994	AustLII
Attorney-General v Mercantile Investments Ltd	[1920] NSWStRp 98; 38 WN (NSW) 31; (1920) 21 SR (NSW) 183	Supreme Court of New South Wales	Australia - New South Wales	30 Nov 1920	AustLII		5
Attwell v Roberts (No 3)	[2009] WASC 96	Supreme Court of Western Australia	Australia - Western Australia	17 Apr 2009	AustLII		9
Australian Securities and Investments Commission v Dunjey	[2023] FCA 361	Federal Court of Australia	Australia - Commonwealth	21 Apr 2023	AustLII		4
Ballantyne v Raphael	[1889] VicLawRp 75; (1889) 15 VLR 538		Australia - Victoria	28 Jun 1889	AustLII		20
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII		755
Barnard Castle Urban Council v Wilson	[1901] UKLawRpCh 151; [1901] 2 Ch 813	Court of Chancery	United Kingdom	5 Aug 1901	CommonLII		3
Beatty v North-West Transportation Co	(1886) 12 SCR 598	Supreme Court of Canada	Canada	9 Apr 1886	Supreme Court of Canada
Bell and Commonwealth Scientific and Research Organisation (CSIRO)	[2007] AATA 1569; 96 ALD 450; 46 AAR 1	Administrative Appeals Tribunal	Australia	20 Jul 2007	AustLII		3
Bennett-Hullin v TP Clark & Co	[1943] VicLawRp 38; [1944] VLR 45; [1944] ALR 160		Australia - Victoria	9 Dec 1943	AustLII		6
Bevege v Hizb ut-Tahrir Australia	[2016] NSWCATAD 44	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	4 Mar 2016	AustLII
Biochem Pharma Inc v Commissioner of Patents	[1998] FCA 184	Federal Court of Australia	Australia - Commonwealth	11 Mar 1998	AustLII
Bray v F Hoffmann-La Roche Ltd	[2002] FCA 243; (2002) 118 FCR 1; (2002) 190 ALR 1; [2002] ATPR 41-865	Federal Court of Australia	Australia - Commonwealth	13 Mar 2002	AustLII		129
Brooks v New Zealand Guardian Trust Co Ltd CA188/93	[1993] NZCA 278; [1994] 2 NZLR 134; 7 NZCLC 260,43	Court of Appeal of New Zealand	New Zealand	17 Dec 1993	NZLII		18
Brosnan v Katke	[2015] FCA 203; (2015) 236 FCR 567	Federal Court of Australia	Australia - Commonwealth	12 Mar 2015	AustLII		4
Bull v Simpson	[1915] NSWStRp 49; (1915) 15 SR (NSW) 365; 32 WN (NSW) 116	Supreme Court of New South Wales	Australia - New South Wales	25 Aug 1915	AustLII
Butcher v Director of Fisheries	[2006] SADC 60	District Court of South Australia	Australia - South Australia	8 Jun 2006	AustLII
Butchers v Barnes	[1921] ArgusLawRp 7; [1921] VicLawRp 10; [1921] VLR 148; (1921) 27 ALR 128; 42 ALT 167	Argus Law Reports	Australia - Victoria	8 Mar 1921	AustLII		5
BY Winddown, Inc v Vautin	[2016] FCAFC 168; (2016) 249 FCR 262; (2016) 346 ALR 401	Federal Court of Australia	Australia - Commonwealth	7 Dec 2016	AustLII		16
Campbell v Gebo Investments (Labuan) Ltd	[2005] NSWSC 544; 190 FLR 209; 54 ACSR 111; 23 ACLC 1181	Supreme Court of New South Wales	Australia - New South Wales	9 Jun 2005	AustLII		23
Canadian Pacific Railway Co v The Attorney General for Saskatchewan	[1951] SCR 190; 67 CRTC 203; [1951] CTC 26; [1951] 1 DLR 721	Supreme Court of Canada	Canada	20 Nov 1950	Supreme Court of Canada		4
Canberra Stereo Public Radio Inc v Australian Broadcasting Tribunal	[1985] FCA 196; 6 FCR 456	Federal Court of Australia	Australia - Commonwealth	11 Jun 1985	AustLII		2
Carpet Cleaners Warehouse v Awad	[2013] NSWDC 303	District Court of New South Wales	Australia - New South Wales	20 Dec 2013	AustLII		1
Commissioner of Income-tax, Bombay v Larkana Jacobabad (Sind) Light Railway Co Ltd	[1946] AllINRprSind 51	All India Reporter - Sind	India	22 May 1945	AsianLII
Commissioner of Income Tax v De Zoysa - NLR - 121 of 58	[1956] LKSC 13; (1956) 58 NLR 121	Sri Lankan Supreme Court	Sri Lanka	29 May 1956	AsianLII		1
Commissioner of State Revenue v Sandgate Road Property Pty Ltd	[2023] QCATA 26	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	17 Mar 2023	AustLII		1
Commissioner of Taxation v ElecNet (Aust) Pty Ltd (Trustee)	[2015] FCAFC 178; (2015) 239 FCR 359; (2015) 329 ALR 310	Federal Court of Australia	Australia - Commonwealth	14 Dec 2015	AustLII		5
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII		80
Commonwealth Bank of Australia v Roubas	[1997] NSWSC 475	Supreme Court of New South Wales	Australia - New South Wales	13 Oct 1997	AustLII		3
Cranbrook School v Woollahra Municipal Council	[2005] NSWLEC 716; (2005) 144 LGERA 21	Land and Environment Court of New South Wales	Australia - New South Wales	14 Dec 2005	AustLII		2
Crocker v Malley	249 US 223; 63 L Ed 573; 39 SCt 270	United States Supreme Court	United States	17 Mar 1919	WorldLII		9
David v Municipal Sanitary Inspector - NLR - 81 of 59	[1956] LKHC 12	High Court of Sri Lanka	Sri Lanka	28 Mar 1956	CommonLII
Degiorgio v Dunn	[2004] NSWSC 767	Supreme Court of New South Wales	Australia - New South Wales	26 Aug 2004	AustLII		3
Director: Mineral Development, Gauteng Region v Save the Vaal Environment (133/98)	[1999] ZASCA 9; [1999] 2 All SA 381	Supreme Court of Appeal of South Africa	South Africa	12 Mar 1999	SAFLII		3
Disputant Trustee v Commissioner of Inland Revenue	[2016] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	25 Nov 2016	NZLII
Divett v Skeates HC Auckland CIV-2007-404-3606	[2011] NZHC 707	High Court of New Zealand	New Zealand	19 Jul 2011	NZLII
Duke Group Ltd (In Liq) v Pilmer	[1998] SASC 6529; (1998) 144 FLR 1; (1998) 27 ACSR 1; (1998) 16 ACLC 567	Supreme Court of South Australia	Australia - South Australia	30 Jan 1998	AustLII		67
Duke Group Ltd (in liq) v Pilmer	[1999] SASC 97; (1999) 73 SASR 64; (1999) 153 FLR 1; (1999) 31 ACSR 213; [1999] Aust Torts Reports 81-507; (1999) 17 ACLC 1329	Supreme Court of South Australia	Australia - South Australia	20 May 1999	AustLII		113
Duke Group Ltd (in Liquidation) v Pilmer	[1998] SASC 7034	Supreme Court of South Australia	Australia - South Australia	30 Jan 1998	AustLII
Eisenhofer v Moran HC Wellington M353 /79	[1980] NZHC 221	High Court of New Zealand	New Zealand	23 Jun 1980	NZLII
Elders Trustee and Executor Co Ltd v E G Reeves Pty Ltd	[1987] FCA 332; (1987) 78 ALR 193	Federal Court of Australia	Australia - Commonwealth	29 Sep 1987	AustLII		227
ESS Production Ltd v Sully	[2005] EWCA Civ 554; [2005] 2 BCLC 547; [2005] BCC 435	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 May 2005	BAILII		16
Evans v Brannelly	[2008] QDC 269	District Court of Queensland	Australia - Queensland	21 Nov 2008	AustLII		2
Federal Capital Press of Australia Pty Ltd and Commissioner for ACT Revenue	[1995] ACTAAT 102	Administrative Appeals Tribunal of the Australian Capital Territory	Australia - Australian Capital Territory	1 Feb 1995	AustLII		2
Flexi Holiday Club v La Lucia Sands Shareblock Ltd (19/2002)	[2010] ZAKZDHC 84	Kwazulu-Natal High Court, Durban	South Africa - Kwazulu-Natal High Court, Durban	7 Dec 2010	SAFLII
GE Capital Bank Ltd v Rushton	[2005] EWCA Civ 1556; [2006] 3 All ER 865; [2006] 1 WLR 899; [2005] All ER (D) 207	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Dec 2005	BAILII		5
Geelong Grammar School re Construction, Forestry, Mining and Energy Union and Australian Workers' Union v Geelong Grammar School - PR925746	[2002] AIRC 1550	Australian Industrial Relations Commission	Australia	16 Dec 2002	AustLII
Glenn Ross v Mr Peter Conran, Director General Dept of the Premier and Cabinet	[2011] WAIRComm 1041	Western Australian Industrial Relations Commission	Australia - Western Australia	16 Nov 2011	AustLII
Golets v Southbourne Homes	[2017] VSC 705	Supreme Court of Victoria	Australia - Victoria	23 Nov 2017	AustLII		7
Heydon v Lillis	[1907] ArgusLawRp 46; (1908) 14 ALR 29	Argus Law Reports	Australia	19 Apr 1907	AustLII		1
Heydon v Lillis	[1907] HCA 73; (1907) 4 CLR 1223	High Court of Australia	Australia - Commonwealth	19 Apr 1907	AustLII		10
Hickman Motors Ltd v Canada	[1997] 2 SCR 336	Supreme Court of Canada	Canada	26 Jun 1997	Supreme Court of Canada		6
Hinton v Tapley HC Christchurch A63/80	[1982] NZHC 304	High Court of New Zealand	New Zealand	13 Sep 1982	NZLII
Hitchin v Labourforce Solutions Pty Ltd	[2009] SASC 85; (2009) 184 IR 262	Supreme Court of South Australia	Australia - South Australia	1 Apr 2009	AustLII		6
Hoe v Lee	[1903] NSWStRp 13; 3 SR (NSW) 30; 20 WN (NSW) 23	Supreme Court of New South Wales	Australia - New South Wales	9 Mar 1903	AustLII
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		1101
Ian Street Developer Pty Ltd v Arrow International Pty Ltd	[2018] VSC 14; (2018) 54 VR 721	Supreme Court of Victoria	Australia - Victoria	31 Jan 2018	AustLII		15
In Re P Macfadyen, Ex parte the Vizianagaram Mining Co Ltd	[1908] UKLawRpKQB 132; [1908] 2 KB 817		United Kingdom	13 Oct 1908	CommonLII		3
In re Proprietary Articles Trade Association of South Australia Incorporated	[1949] ArgusLawRp 20; (1949) 56 ALR 529	Argus Law Reports	Australia	24 Mar 1949	AustLII
IT 2680 - Income tax: withholding tax liability of non-resident beneficiaries of Australian trusts	[1992] ATOITR IT2680	Australian Taxation Office	Australia - Commonwealth	14 May 1992	AustLII
Jennings v Hammond	[1882] UKLawRpKQB 127; 9 QBD 225	Queen's Bench	United Kingdom	1 Jul 1882	CommonLII		4
JNJ Bricklaying Ltd v Stacey	[2003] UKEAT 0088_03_0807	Employment Appeals Tribunal	United Kingdom	8 Jul 2003	BAILII
Jones, In re; Clegg v Ellison	[1898] UKLawRpCh 75; (1898) 2 Ch 83	Court of Chancery	United Kingdom	14 May 1898	CommonLII		4
Kang-Kem v Paine	[2004] NSWSC 3	Supreme Court of New South Wales	Australia - New South Wales	3 Feb 2004	AustLII		1
Kelly v Woodburn Shire Council	1 LGR (NSW) 152		Australia - New South Wales	14 Dec 1912	AustLII
King v Adams	[2016] NSWSC 1798	Supreme Court of New South Wales	Australia - New South Wales	14 Dec 2016	AustLII		28
Kirkwood v Gadd	[1910] UKLawRpAC 28; [1910] AC 422; [1908-10] All ER 768		United Kingdom	10 Jun 1910	CommonLII		39
La Compagnie Financiere De La Mediterranee SA v Peter & Son Pty Ltd	[1982] SASC 6367	Supreme Court of South Australia	Australia - South Australia	24 Sep 1982	AustLII
La Lucia Sands Share Block Ltd v Flexi Holiday Club (171/11)	[2012] ZASCA 53; [2012] 3 All SA 49	Supreme Court of Appeal of South Africa	South Africa	30 Mar 2012	SAFLII		5
Lagan v University of New Zealand SC Wellington	[1945] NZGazLawRp 108; [1946] NZLR 83; (1945) 47 GLR 414	New Zealand Gazette Law Reports	New Zealand	2 Nov 1945	NZLII		2
Lawson v Stadium Redevelopment Authority & Qld Rugby Football League	[2003] QADT 12	Anti-Discrimination Tribunal Queensland	Australia - Queensland	15 Jul 2003	AustLII		4
Lee Yee Shing v Commissioner of Inland Revenue	[2008] HKCFA 105; [2008] 2 HKC 436; (2008) 11 HKCFAR 6; [2008] 3 HKLRD 51	Hong Kong Court of Final Appeal	Hong Kong	31 Jan 2008	HKLII		35
Li v Minister for Immigration and Border Protection	[2015] MRTA 807	Migration Review Tribunal	Australia	6 Jun 2015	AustLII		5
London, Chatham and Dover Railway Co v South Eastern Railway Co	[1891] UKLawRpCh 168; [1892] 1 Ch 120	Court of Chancery	United Kingdom	23 Nov 1891	CommonLII		26
London Financial Association v Kelk	[1884] UKLawRpCh 74; (1884) 26 Ch D 107; 146 WN 1867	Court of Chancery	United Kingdom	8 Mar 1884	CommonLII		23
Mark Anthony Tranfield v Ray Douglas Parker	[2001] WAIRComm 2456	Western Australian Industrial Relations Commission	Australia - Western Australia	30 Jan 2001	AustLII		2
Marlina and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 606	Administrative Appeals Tribunal	Australia	15 Jun 2004	AustLII		1
Maxcon Constructions Pty Ltd v Ily Australia Pty Ltd	[2017] VCC 1382	County Court of Victoria	Australia - Victoria	26 Sep 2017	AustLII		3
McElwee v Commissoner of Inland Revenue HC Hamilton M378/84	[1988] NZHC 1649; (1988) 12 TRNZ 125; (1988) 10 NZTC 5,181	High Court of New Zealand	New Zealand	22 Jun 1988	NZLII
McIntosh v Minister of National Revenue	[1958] SCR 119; 12 DLR (2d) 219	Supreme Court of Canada	Canada	28 Jan 1958	Supreme Court of Canada		1
Medcraft v City of Box Hill	[1959] VicRp 98; [1959] VR 768; [1959] ALR 1345		Australia - Victoria	21 Oct 1958	AustLII		5
Melbourne Trust Ltd v Commissioner of Taxes (Vic)	[1912] HCA 64	High Court of Australia	Australia - Commonwealth	14 Oct 1912	AustLII
Michael Wilson & Partners v Slater	[2014] FCCA 2871	Federal Circuit Court of Australia	Australia	19 Dec 2014	AustLII		5
Miles v Sydney Meatpreserving Co (Ltd)	[1912] HCA 87; 16 CLR 50	High Court of Australia	Australia - Commonwealth	19 Dec 1912	AustLII		10
Minister of State for Employment, Workplace Relations and Small Business v Community & Public Sector Union	[2001] FCA 316; 109 FCR 303	Federal Court of Australia	Australia - Commonwealth	15 Jun 2001	AustLII		15
Morgan v Deputy Federal Commissioner of Land Tax (NSW)	[1912] HCA 88	High Court of Australia	Australia - Commonwealth	19 Dec 1912	AustLII
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')	[1999] ATODMTROS MT1999/D1	Australian Taxation Office	Australia - Commonwealth	27 Oct 1999	AustLII
Murphy v Victoria	[2014] VSCA 238; (2014) 45 VR 119; (2014) 313 ALR 546; (2014) 289 FLR 337	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Sep 2014	AustLII		91
Murphy v Victoria (No 2)	[2014] VSC 404	Supreme Court of Victoria	Australia - Victoria	10 Sep 2014	AustLII		3
Navy Health Ltd v FCT	[2007] FCA 931; (2007) 163 FCR 1; (2007) 68 ATR 215	Federal Court of Australia	Australia - Commonwealth	20 Jun 2007	AustLII		21
New South Wales v Commonwealth	[2006] HCA 52; (2006) 229 CLR 1; (2006) 231 ALR 1; (2006) 81 ALJR 34; (2006) 156 IR 1	High Court of Australia	Australia - Commonwealth	14 Nov 2006	AustLII		346
New South Wales v Commonwealth (AKA Workplace Relations Challenge)	[2006] HCATrans 215	High Court of Australia	Australia - Commonwealth	4 May 2006	AustLII		5
New South Wales v Commonwealth (AKA Workplace Relations Challenge)	[2006] HCATrans 216	High Court of Australia	Australia - Commonwealth	5 May 2006	AustLII
NZIB Investments Ltd v CIL Industrial Group Ltd CL27/92	[1993] NZHC 1798	High Court of New Zealand	New Zealand	25 Mar 1993	NZLII
Olsen v City of Camberwell	[1925] ArgusLawRp 100; [1925] VicLawRp 78; [1926] VLR 58; (1926) 32 ALR 40; 47 ALT 116	Argus Law Reports	Australia - Victoria	18 Dec 1925	AustLII		50
Pioneer Concrete Services Ltd v Galli	[1985] VicRp 68; [1985] VR 675; (1985) 4 IPR 227		Australia - Victoria	1 Mar 1985	AustLII		86
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2		Australia	16 Nov 2000	AustLII		1
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2	High Court of Australia	Australia - Commonwealth	16 Nov 2000	AustLII		65
Proprietary Articles Trade Association of South Australia Inc, In re	[1949] SAStRp 5; [1949] SASR 88; [1949] ALR 529	Supreme Court of South Australia	Australia - South Australia	24 Mar 1949	AustLII		10
Public Trustee of New South Wales ex parte Registrar of Titles, In re [1930] FJLawRp 1	[1875-1946] 3 FLR 130		Australia	15 Jul 1930	PacLII
Queensland v Roane-Spray	[2017] QCA 245; [2018] 2 Qd R 511	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	20 Oct 2017	AustLII		2
R(HMRC) v Huitson	[2010] EWHC 97 (Admin); [2011] QB 174	High Court of England and Wales	United Kingdom - England and Wales	28 Jan 2010	BAILII		12
Rajapakse v Commisioner of Income Tax - NLR - 258 of 36	[1934] LKSC 2; (1934) 36 NLR 258	Sri Lankan Supreme Court	Sri Lanka	28 Nov 1934	AsianLII
Re Gunter Thiel v the Commissioner of Taxation	[1988] FCA 443	Federal Court of Australia	Australia - Commonwealth	20 Dec 1988	AustLII
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1
Re Pap Printers and Publishers Pty Ltd and the Minister of Business and Consumer Affairs	[1981] AATA 30	Administrative Appeals Tribunal	Australia	28 Apr 1981	AustLII
Re Yam and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 283	Administrative Appeals Tribunal	Australia	17 Mar 2004	AustLII		75
RM v Sefton Council (HB) (Capital : Disregards: business assets)	[2016] UKUT 357	United Kingdom Upper Tribunal	United Kingdom	27 Jul 2016	BAILII
Rogers Pratt Shellac Companyt v Secretary of State	[1924] AllINRprCal 6; [1925] AIR Cal 34	All India Reporter - Calcutta	India - West Bengal	28 May 1924	AsianLII
Rogers to Clifford, Re	11 Tas LR 1		Australia - Tasmania	18 Jan 1915	AustLII		1
Rolls v Miller	[1884] UKLawRpCh 137; (1884) 27 Ch D 71; (1884) 53 LJCh 682	Court of Chancery	United Kingdom	28 May 1884	CommonLII		68
Schaefer v Schreiber	[1899] ArgusLawRp 136; (1899) 5 ALR 279	Argus Law Reports	Australia	23 Oct 1899	AustLII
Schlafrig v Payne	[1999] WASCA 174	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	10 Sep 1999	AustLII		2
Shaw v Alt	[2024] NSWCATAP 178	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	17 Sep 2024	AustLII
Siddall (a Person of Unsound Mind), In re	[1885] UKLawRpCh 6; (1885) 29 Ch D 1	Court of Chancery	United Kingdom	19 Jan 1885	CommonLII		6
Smith v Capewell	[1979] HCA 48; (1979) 142 CLR 509; (1979) 26 ALR 507; 53 ALJR 725	High Court of Australia	Australia - Commonwealth	4 Oct 1979	AustLII		40
Soh Hood Beng v Khoo Chye Neo	[1896] SSLawRp 16; (1896) 4 SSLR 115		Malaysia - Straits Settlements	17 Dec 1896	CommonLII
Solar-Mesh Pty Ltd and Commissioner of Patents	[1995] AATA 101	Administrative Appeals Tribunal	Australia	13 Apr 1995	AustLII
Stellar Call Centres Pty Ltd v CEPU	[2001] FCA 106; (2001) 106 FCR 302	Federal Court of Australia	Australia - Commonwealth	21 Feb 2001	AustLII		17
Subarmani v Native Land Trust Board	[2007] FJCA 50	Court of Appeal of Fiji	Fiji	22 Jun 2007	PacLII		1
Sunkissed Bananas (Tweed) Ltd v Banana Growers' Federation Co-Operative Ltd	[1935] NSWStRp 52; (1935) 35 SR (NSW) 526; 52 WN (NSW) 188	Supreme Court of New South Wales	Australia - New South Wales	23 Sep 1935	AustLII		2
Swayne v Palm (1)	[1970] SASC 496	Supreme Court of South Australia	Australia - South Australia	6 Feb 1970	AustLII
"Table of Cases"	[2012] ELECD 71	Edited Legal Collections Data	Australia	circa 2012	AustLII
Tang Wing Lam David v Yick Kam Ping Belinda	[2005] HKCA 195	Hong Kong Court of Appeal	Hong Kong	13 May 2005	HKLII
Tasmanian Forests & Milling Co Pty Ltd, Re	27 Tas LR 15		Australia - Tasmania	8 Jul 1932	AustLII
Taunton Syndicate v Commissioner of Inland Revenue HC Hamilton M242/81	[1982] NZHC 543; (1982) 1 NZCPR 419; (1982) 5 TRNZ 259; (1982) 5 NZTC 61,106	High Court of New Zealand	New Zealand	9 Feb 1982	NZLII		2
Terry v Commissioner of Taxes	[1921] SAStRp 8; [1921] SASR 81	Supreme Court of South Australia	Australia - South Australia	16 May 1921	AustLII
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII		130
Tikva Investments Pty Ltd v FCT	[1972] HCA 68; 128 CLR 158; (1972) 3 ATR 458; 47 ALJR 38	High Court of Australia	Australia - Commonwealth	20 Dec 1972	AustLII		13
Toyama Pty Ltd v Landmark Building Developments Pty Ltd	[2006] NSWSC 83; (2006) 197 FLR 74; 62 ATR 73	Supreme Court of New South Wales	Australia - New South Wales	28 Feb 2006	AustLII		23
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR TR97/11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
United Dominions Corporation Ltd v Brian Pty Ltd	[1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676	High Court of Australia	Australia - Commonwealth	1 Aug 1985	AustLII		524
Valerie Vickerstaff v Goldtop Nominees Pty Ltd ACN 080213421 and KT Designs	[2003] WAIRComm 9246	Western Australian Industrial Relations Commission	Australia - Western Australia	25 Aug 2003	AustLII
Valve Corporation v Australian Competition and Consumer Commission	[2017] FCAFC 224; (2017) 258 FCR 190; 351 ALR 584	Federal Court of Australia	Australia - Commonwealth	22 Dec 2017	AustLII		46
Vautin v BY Winddown, Inc (No 2)	[2016] FCA 1235	Federal Court of Australia	Australia - Commonwealth	16 Sep 2016	AustLII		9
Winlina Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 1080	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 2019	AustLII
Woer & Woer v Mattsson & Mattsson	[2005] SADC 55	District Court of South Australia	Australia - South Australia	31 May 2005	AustLII
Wong and Minister for Immigration and Multicultural Affairs	[2006] AATA 903	Administrative Appeals Tribunal	Australia	23 Oct 2006	AustLII		1
[1972] HKCA 219 (20 December 1972)	[1972] HKCA 219	Hong Kong Court of Appeal	Hong Kong	20 Dec 1972	HKLII
[1992] Uksscsc CFC_15_1990 (16 March 1992)	[1992] UKSSCSC CFC_15_1990	Social Security and Child Support Commission	United Kingdom	16 Mar 1992	BAILII
[2002] Hkca 148 (29 April 2002)	[2002] HKCA 148	Hong Kong Court of Appeal	Hong Kong	29 Apr 2002	HKLII
8b49u16a 52b5u16a 53cau16a 671fu16a 8ca8u16a 4e8bu16a 52d9u16a 76e3u16a 5bdfu16a 59d4u16a 54e1u16a 6703u16a 8a34u16a 66feu16a 6167u16a 84eeu16a	[2005] HKCFI 1495	Hong Kong Court of First Instance	Hong Kong	8 Apr 2005	HKLII
å µé ™å ¨ å ¥å ƒ º‹å‹™ ™ ™ é ·	[2002] HKCA 5014	Hong Kong Court of Appeal	Hong Kong	29 Apr 2002	HKLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Book Launch - Nuncio D'Angelo, "Commercial Trusts""	[2014] NSWJSchol 30	Barrett, Justice R	Australia	circa 2014	AustLII
"Insolvency of Registered Managed Investment Schemes"	[2008] NSWJSchol 14	Barrett, Justice R	Australia	circa 2008	AustLII
"Devil's in the Detail: Non-Commercial Business Losses"	[2008] JlATaxTA 11	Cassidy, Julie	Australia	circa 2008	AustLII
"Joint Ventures - A Branch of Partnership Law"	(1990-1991) 16 University of Queensland Law Journal 256	Chetwin, Maree C	Australia	circa 1991	AustLII		1
"Actors and Annoncers Equity Association v Fontana Films"	(1982-1983) 13 (4) Federal Law Review 346	Corrigan, Michael T	Australia	circa 1983	AustLII
"Table of Cases"	[1985] AUMPLawAYbk 1	Editors	Australia	circa 1985	AustLII
"Table of Cases"	[1986] AUMPLawAYbk 1	Editors	Australia	circa 1986	AustLII
"Table of Cases"	[1987] AUMPLawAYbk 1	Editors	Australia	circa 1987	AustLII
"Table of Cases"	[1990] AUMPLawAYbk 1	Editors	Australia	circa 1990	AustLII
"Defining a Partnership: The Traditional Approach Versus An Innovative Departure - Do Queensland Appeal Court Decisions Point to the Need for a Review of the Traditional Appoach to Interpretation Adopted by Australian Courts?"	(2007) 19 Bond Law Review 99	Egert, Geoffrey	Australia	circa 2007	AustLII		1
"The Tax Treatment of Haircuts in Financial Reorganizations"	[2020] RevenueLawJl 1	Gurrea-Mart nez, Aurelio; Ooi, Vincent	Australia	circa 2020	AustLII
"Redemption of Units in a Unit Trust: Capital Gains Tax Implications"	(1991) 21 (2) University of Western Australia Law Review 320	Hewett, John	Australia - Western Australia	circa 1991	AustLII
"Australia's Double Tax Agreements: Gains from the Sale of Shares by Non-residents"	(1999) 2 Journal of Australian Taxation 3	Lane, Dianna	Australia	circa 1999	AustLII
"Joint Venture Agreements - Examination of Basic Legal Concepts"	[1981] AUMPLawAYbk 1	Merralls, JD	Australia	circa 1981	AustLII
"Comment on Selected Legal Issues Relating to Oil and Gas Pipelines"	[1986] AUMPLawAsnYbk 26	Nicholls, R C	Australia	circa 1986	AustLII
"Comment"	[1986] AUMPLawAYbk 26	Nicholls, RC	Australia	circa 1986	AustLII
Public Unit Trusts: Some Regulative Models (Working Paper)	[1999] JSPL 21	Journal of South Pacific Law		circa 1999	PacLII
"Mutual Funds"	[1973] VUWLawRw 2	Ryan, C l	New Zealand	circa 1973	NZLII
"Mining Joint Ventures Agreement"	[1982] AUMPLawAYbk 3	Ryan, GLT	Australia	circa 1982	AustLII
"Drilling Funds"	[1983] AUMPLawAYbk 11	Sharwood, M	Australia	circa 1983	AustLII
"The Unit Trust - A Comparison with the Corporation"	(1991) 3 (2) Bond Law Review 249	Spavold, Guy C	Australia	circa 1991	AustLII
"Table of Cases"	[2012] ELECD 71	Edited Legal Collections Data	Australia	circa 2012	AustLII
"Case Note - Inventiveness in Lockwood No 2"	(2008) 20 Bond Law Review 110	Van Caenegem, William	Australia	circa 2008	AustLII