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FCT v S Hoffnung & Co Ltd     93

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
A McArthur Ltd v FCT	[1930] HCA 47	High Court of Australia	Australia - Commonwealth	15 Dec 1930	AustLII		1
Alexander William Madden v Joan Lilian Madden and FCT and Official Receiver	[1996] FCA 1355	Federal Court of Australia	Australia - Commonwealth	27 Mar 1996	AustLII
Allan J Heasman Pty Ltd v Commissioner of Taxation	[2014] FCA 1282; [2014] ATC 20-473	Federal Court of Australia	Australia - Commonwealth	28 Nov 2014	AustLII		2
Allan J Heasman Pty Ltd v Commissioner of Taxation	[2015] FCAFC 119; (2015) 233 FCR 520; (2015) 101 ATR 552; [2015] ATC 20-524	Federal Court of Australia	Australia - Commonwealth	28 Aug 2015	AustLII		3
Assessments upheld subject to agreed adjustments	[2007] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	16 Jul 2007	NZLII
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		15
Baranov v State Revenue Office (Taxation)	[2008] VCAT 2652	Victorian Civil and Administrative Tribunal	Australia - Victoria	11 Apr 2008	AustLII		2
Batagol v FCT	[1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207	High Court of Australia	Australia - Commonwealth	19 Nov 1963	AustLII		175
Bosanac v Commissioner of Taxation	[2019] HCA 41; (2019) 374 ALR 425; (2019) 93 ALJR 1327	High Court of Australia	Australia - Commonwealth	22 Nov 2019	AustLII		35
Briglia v Commissioner of Taxation	[2000] FCA 443	Federal Court of Australia	Australia - Commonwealth	7 Apr 2000	AustLII		2
Buddhist Society of Western Australia Inc v Commissioner of Taxation	[2020] FCA 1126	Federal Court of Australia	Australia - Commonwealth	6 Aug 2020	AustLII		1
Cadbury-Fry-Pascall Pty Ltd v FCT	[1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471	High Court of Australia	Australia - Commonwealth	10 Nov 1944	AustLII		47
Chemical Trustee Ltd v Deputy Commissioner of Taxation	[2014] FCAFC 27; (2014) 308 ALR 366; (2014) 96 ATR 32	Federal Court of Australia	Australia - Commonwealth	19 Mar 2014	AustLII		5
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCAFC 62; (2017) 251 FCR 40	Federal Court of Australia	Australia - Commonwealth	21 Apr 2017	AustLII		25
Comande Auto Gallery v Commissioner of State Revenue Victoria	[2013] VSC 225	Supreme Court of Victoria	Australia - Victoria	13 May 2013	AustLII
Commissioner of State Revenue v ACN 005 057 349 Pty Ltd	[2017] HCA 6; (2017) 261 CLR 509; (2017) 341 ALR 46	High Court of Australia	Australia - Commonwealth	8 Feb 2017	AustLII		20
Commissioner of State Revenue Victoria v Gas Ban Pty Ltd (in liq)	[2011] VSCA 89; (2011) 31 VR 397; (2011) 250 FLR 11; (2011) 82 ACSR 598; (2011) 83 ATR 14	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Mar 2011	AustLII		9
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
Commissioner of Taxation v Bosanac (No 5)	[2019] FCA 2126	Federal Court of Australia	Australia - Commonwealth	17 Dec 2019	AustLII		2
Commissioner of Taxation v Futuris Corporation Ltd	[2008] HCATrans 144	High Court of Australia	Australia - Commonwealth	27 Mar 2008	AustLII		1
Commissioner of Taxation v Macquarie Health Corporation Ltd	[1998] FCA 1365	Federal Court of Australia	Australia - Commonwealth	29 Oct 1998	AustLII		1
Courts Plc v Customs And Excise	[2002] UKVAT V17915	VAT & Duties Tribunals	United Kingdom	13 Nov 2002	BAILII
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation	[1996] FCA 1129	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII
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
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1939	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII
Delmege v Chief Commissioner of State Revenue	[2014] NSWSC 1865	Supreme Court of New South Wales	Australia - New South Wales	24 Dec 2014	AustLII		1
Deputy Commissioner of Taxation v Haritos	[2011] VSC 129	Supreme Court of Victoria	Australia - Victoria	8 Apr 2011	AustLII
Deputy Commissioner of Taxation v Katalina Park Pastoral Pty Ltd	[2005] FCA 1800; (2005) 61 ATR 298	Federal Court of Australia	Australia - Commonwealth	9 Dec 2005	AustLII		3
Deputy Commissioner of Taxation v Marijancevic	[2004] VSC 386; 57 ATR 207	Supreme Court of Victoria	Australia - Victoria	13 Sep 2004	AustLII
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		343
Duncan v Commissioner of Inland Revenue HC Auckland M401/87	[2004] NZHC 1579; (2004) 21 NZTC 18,735	High Court of New Zealand	New Zealand	10 Aug 2004	NZLII		8
Eldridge v Commissioner of Taxation	[1990] FCA 369	Federal Court of Australia	Australia - Commonwealth	25 Sep 1990	AustLII		8
Evatt v Chief Commissioner of Land Tax Matter	[1998] NSWSC 652	Supreme Court of New South Wales	Australia - New South Wales	16 Oct 1998	AustLII
FCT v S Hoffnung & Co Ltd	[1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310	High Court of Australia	Australia - Commonwealth	1 Nov 1928	AustLII		93
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		46
FJ Bloemen Pty Ltd v FCT	[1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		239
Futuris Corporation Ltd (ACN 004 336 636) v Commissioner of Taxation	[2006] FCA 1096	Federal Court of Australia	Australia - Commonwealth	18 Aug 2006	AustLII		1
Futuris Corporation Ltd v Commissioner of Taxation	[2007] FCAFC 93; (2007) 159 FCR 257; (2007) 240 ALR 479	Federal Court of Australia	Australia - Commonwealth	22 Jun 2007	AustLII		8
Gashi v Commissioner of Taxation	[2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1	Federal Court of Australia	Australia - Commonwealth	14 Mar 2013	AustLII		88
Gould v Deputy Commissioner of Taxation	[2017] FCAFC 1; (2017) 343 ALR 275; (2017) 104 ATR 608	Federal Court of Australia	Australia - Commonwealth	9 Jan 2017	AustLII		10
Grant McCleary v Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 182	Federal Court of Australia	Australia - Commonwealth	25 Mar 1997	AustLII		1
Green International Ltd v Commissioner General of Internal Revenue	[2023] PGSC 13	Supreme Court of Papua New Guinea	Papua New Guinea	23 Feb 2023	PacLII
Gwenda Blanche Ryan v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 676	Federal Court of Australia	Australia - Commonwealth	25 Jul 1997	AustLII
Hii v Commissioner of Taxation	[2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501	Federal Court of Australia	Australia - Commonwealth	23 Apr 2015	AustLII		14
Hii v Commissioner of Taxation	[2020] FCA 1452	Federal Court of Australia	Australia - Commonwealth	9 Oct 2020	AustLII
Hii v Commissioner of Taxation (No 2)	[2020] FCA 345	Federal Court of Australia	Australia - Commonwealth	4 Mar 2020	AustLII		1
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1234	Federal Court of Australia	Australia - Commonwealth	13 Feb 1996	AustLII
Hoffnung's Case (FCT v S Hoffnung & Co Ltd	[1928] HCA 46	High Court of Australia	Australia - Commonwealth	circa 1928	AustLII		3
Hyder v Commissioner of Taxation	[2023] FCAFC 29; 297 FCR 124	Federal Court of Australia	Australia - Commonwealth	8 Mar 2023	AustLII		3
Independent Holdings Ltd v Commissioner of Taxation	[1992] FCA 444; (1992) 38 FCR 68; (1992) 110 ALR 642; 24 ATR 28; (1992) 28 ALD 501	Federal Court of Australia	Australia - Commonwealth	10 Sep 1992	AustLII		5
Kanwa Nominees Pty Ltd v Australian Taxation Office	[2001] ACTSC 114; 49 ATR 127	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	23 Nov 2001	AustLII
Kerry Matthew Stokes v the FCT	[1996] FCA 1439	Federal Court of Australia	Australia - Commonwealth	3 May 1996	AustLII
McDonald's Australia Ltd v FCT	[2008] FCA 37; 68 ATR 921	Federal Court of Australia	Australia - Commonwealth	31 Jan 2008	AustLII		2
McDonald v Commissioner of Business Franchises	[1992] VicRp 42; [1992] 1 VR 611		Australia - Victoria	27 Aug 1991	AustLII		5
Melbourne City Council v Port of Melbourne Corporation	[2005] VSCA 72; (2005) 139 LGERA 318	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	8 Apr 2005	AustLII		8
Metricon Qld Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 982; (2013) 92 ATR 169	Supreme Court of New South Wales	Australia - New South Wales	25 Jul 2013	AustLII		12
Miller v Commissioner of Inland Revenue HC Auckland M103/93	[1993] NZHC 2951; (1993) 17 TRNZ 934; (1993) 15 NZTC 10,187	High Court of New Zealand	New Zealand	10 Jun 1993	NZLII
Nguyen v FCT	[2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1	Federal Court of Australia	Australia - Commonwealth	18 Sep 2018	AustLII		12
Noel Johnson's No 1 Pty Ltd (trading as Johnson's Business and Commercial Real Estate Agents) v Kennedy-Bush (trading as Pumpkinjoe) [1996] VicAATRp 30	(1997) 18 AATR 341		Australia - Victoria	20 Jun 1996	AustLII
Platypus Leasing Inc v Commissioner of Taxation	[2005] NSWCA 399; (2005) 61 ATR 239	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	18 Nov 2005	AustLII		17
Platypus Leasing Inc v FCT (No 3)	[2005] NSWSC 388; 189 FLR 441; 59 ATR 84	Supreme Court of New South Wales	Australia - New South Wales	17 May 2005	AustLII		13
Prestige Motors Pty Ltd v Commissioner of Taxation	[1993] FCA 580; (1993) 47 FCR 138; (1993) 118 ALR 497; (1993) 27 ATR 160	Federal Court of Australia	Australia - Commonwealth	3 Dec 1993	AustLII		9
Puzey v Commissioner of Taxation	[2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		109
QT87/940 and Commissioner of Taxation	[1988] AATA 1; 19 ATR 3221	Administrative Appeals Tribunal	Australia	4 Jan 1988	AustLII
R v FCT; Ex parte King	[1930] ArgusLawRp 41; (1930) 43 CLR 569; 36 ALR 281; 1 ATD 17	Argus Law Reports	Australia - Commonwealth	11 Aug 1930	AustLII		3
R v FCT; Ex Parte Sir Kelso King	[1930] HCA 17	High Court of Australia	Australia - Commonwealth	11 Aug 1930	AustLII
Re Commissioner of Taxation v the Swan Brewery Co Ltd (Formerly Bond Brewing Western Australia Ltd)	[1991] FCA 360	Federal Court of Australia	Australia - Commonwealth	9 Aug 1991	AustLII
Re David Jones Finance and Investments Pty Ltd and Adsteam Finance and Investments Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 302	Federal Court of Australia	Australia - Commonwealth	17 Aug 1990	AustLII
Re David Jones Finance and Investments Pty Ltd v Adsteam Finance and Investments Pty Ltd and Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 132	Federal Court of Australia	Australia - Commonwealth	12 Apr 1991	AustLII
Re Deputy Commissioner of Taxation of Western Australia; RA Gill; Geoffrey Thomas Wiggins and Peter Robert Knox Peacock Ex Parte: Peter Briggs	[1986] FCA 371	Federal Court of Australia	Australia - Commonwealth	5 Nov 1986	AustLII
Re Henry George Johnson v the Commissioner of Taxation	[1986] FCA 127	Federal Court of Australia	Australia - Commonwealth	24 Apr 1986	AustLII
Re Industrial Equity Ltd and Bankers Trust Australia Ltd v Deputy Commissioner of Taxation; Ronald James Crawley; Peter Thomas Carroll and Frank Breen	[1989] FCA 359	Federal Court of Australia	Australia - Commonwealth	6 Sep 1989	AustLII
Re Industrial Equity Ltd and Bankers Trust Australia Ltd v Deputy Commissioner of Taxation, Sydney; Ronald James Crawley; Peter Thomas Carroll and Frank Breen	[1989] FCA 358	Federal Court of Australia	Australia - Commonwealth	6 Sep 1989	AustLII
Roberts v Deputy Commissioner of Taxation	[2013] FCA 1108; (2013) 228 FCR 280; (2013) 96 ATR 851	Federal Court of Australia	Australia - Commonwealth	29 Oct 2013	AustLII		15
S Hoffnung & Co Ltd v FCT	[1929] HCA 9	High Court of Australia	Australia - Commonwealth	21 Mar 1929	AustLII
Schachna v Commissioner of State Revenue	[2015] VSC 7	Supreme Court of Victoria	Australia - Victoria	29 Jan 2015	AustLII
Shine Fisheries Pty Ltd v The Minister for Fisheries	[2002] WASCA 11	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 Feb 2002	AustLII		2
South Seas Tuna Corporation Ltd v Palaso	[2019] PGSC 3	Supreme Court of Papua New Guinea	Papua New Guinea	14 Feb 2019	PacLII		1
Suider-Afrikaanse Kooperiewe Sitrusbeurs Bpk v Direkteur-Generaal Handel en Nywerheid (323/95)	[1997] ZASCA 6; 1997 3 SA 236; [1997] 2 All SA 321	Supreme Court of Appeal of South Africa	South Africa	13 Mar 1997	SAFLII		24
Sunrise Auto Ltd v Deputy Commissioner of Taxation and Anthony Steven Radisich	[1994] FCA 1296	Federal Court of Australia	Australia - Commonwealth	30 Aug 1994	AustLII
"Table of Cases"	[2014] ELECD 35	Edited Legal Collections Data	Australia	circa 2014	AustLII
Tooheys Ltd v Minister for Business and Consumer Affairs	[1981] FCA 121; (1981) 54 FLR 421; (1981) 36 ALR 64; (1981) 4 ALD 277	Federal Court of Australia	Australia - Commonwealth	19 Aug 1981	AustLII		204
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR TR2011/5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
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		251
W & A McArthur Ltd v FCT	[1930] ArgusLawRp 91; (1930) 45 CLR 1; 37 ALR 13; 1 ATD 143	Argus Law Reports	Australia - Commonwealth	15 Dec 1930	AustLII		8
W Angliss & Co Pty Ltd v FCT	[1930] VicLawRp 46; [1931] VLR 107		Australia - Victoria	31 Oct 1930	AustLII		2
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		2
White Industries Australia Ltd v Commissioner of Taxation	[2003] FCA 599; 129 FCR 276; 53 ATR 93	Federal Court of Australia	Australia - Commonwealth	13 Jun 2003	AustLII		6

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		1
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Preparing and Arguing an Appeal"	[2010] NSWBarAssocNews 20	McHugh, Michael	Australia	circa 2010	AustLII
"The Bottom Line for Review of an Assessment - A Case Note on Commissioner of Taxation v Futuris Corporation Ltd"	(2010) 36 Monash University Law Review 181	Milne, Sue	Australia	circa 2010	AustLII
"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		4
"Banter from the Bench: The use of humour in the exercise of judicial functions"	[2016] UTSLRS 1	Oakley, Jack; Opeskin, Brian	Australia	circa 2016	AustLII
"Table of Cases"	[2014] ELECD 35	Edited Legal Collections Data	Australia	circa 2014	AustLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v S Hoffnung and Co Ltd	[1928] ArgusLawRp 103; (1928) 34 ALR 329	Argus Law Reports	Australia	circa 1928	AustLII		1