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Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)     98

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Abraham Gilbert Saffron v Commissioner of Taxation	[1993] FCA 290	Federal Court of Australia	Australia - Commonwealth	16 Jun 1993	AustLII
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
Australasian Jam Co Pty Ltd v FCT	[1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		87
Beaumont Constructions Pty Ltd v Commissioner of State Revenue	[2020] QCAT 52	Queensland Civil and Administrative Tribunal	Australia - Queensland	14 Feb 2020	AustLII		3
Binetter v Commissioner of Taxation	[2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Dec 2016	AustLII		39
Brackenreg v Comcare Australia	[1995] FCA 1129; (1995) 56 FCR 335	Federal Court of Australia	Australia - Commonwealth	15 Mar 1995	AustLII		49
Brambles Holdings Ltd v FCT	[1977] HCA 54; (1977) 138 CLR 467; 17 ALR 481; 52 ALJR 63; 8 ATR 108	High Court of Australia	Australia - Commonwealth	2 Nov 1977	AustLII		4
Brambles Industries Ltd v Nisselle	[2005] VSC 82; 22 VAR 433	Supreme Court of Victoria	Australia - Victoria	24 Mar 2005	AustLII		20
BRK (Bris) Pty Ltd v Commissioner of Taxation	[1999] FCA 997	Federal Court of Australia	Australia - Commonwealth	23 Jul 1999	AustLII
Brown v Commissioner of Taxation	[2001] FCA 596; (2001) 187 ALR 714; (2001) 47 ATR 178; (2001) 119 FCR 269	Federal Court of Australia	Australia - Commonwealth	29 May 2001	AustLII		42
Buzadzic and Commissioner of Taxation (Taxation)	[2021] AATA 4820	Administrative Appeals Tribunal	Australia	24 Dec 2021	AustLII		6
Buzadzic v Commissioner of Taxation	[2023] FCA 954	Federal Court of Australia	Australia - Commonwealth	16 Aug 2023	AustLII		4
Buzadzic v Commissioner of Taxation	[2024] FCAFC 50	Federal Court of Australia	Australia - Commonwealth	17 Apr 2024	AustLII		4
Cachlios and Commissioner of Taxation	[2006] AATA 676; 64 ATR 1060	Administrative Appeals Tribunal	Australia	3 Aug 2006	AustLII
CEO Customs v Afiouny	[2007] NSWSC 497	Supreme Court of New South Wales	Australia - New South Wales	17 May 2007	AustLII		2
Chen and Commissioner of Taxation	[2011] AATA 381	Administrative Appeals Tribunal	Australia	3 Jun 2011	AustLII
Chief Executive Officer of Customs v JMI Trading Pty Ltd	[2000] VSC 537	Supreme Court of Victoria	Australia - Victoria	15 Dec 2000	AustLII		3
Chief Executive Officer of Customs v Pham	[2006] NSWSC 1011	Supreme Court of New South Wales	Australia - New South Wales	4 Oct 2006	AustLII		5
Chief Executive Officer of the Australian Customs Service v Karam	[2011] NSWCA 224; (2011) 252 FLR 326	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	5 Aug 2011	AustLII		4
Commissioner of Stamp Duties (NSW) v Pearse	[1951] HCA 43; (1951) 84 CLR 490	High Court of Australia	Australia - Commonwealth	27 Jul 1951	AustLII		20
Commissioner of Stamp Duties (NSW) v Pearse	[1953] UKPCHCA 2; (1953) 89 CLR 51	Privy Council	Australia - Commonwealth	9 Dec 1953	AustLII		18
Commissioner of Taxation v Australian Petroleum Suppliers Pty Ltd	[2003] VSC 240	Supreme Court of Victoria	Australia - Victoria	27 Jun 2003	AustLII		4
Commissioner of Taxation v Bogiatto	[2020] FCA 1139	Federal Court of Australia	Australia - Commonwealth	7 Aug 2020	AustLII		9
Commissioner of Taxation v Burness	[2009] FCA 1021; [2009] ATC 20-135; (2009) 77 ATR 61	Federal Court of Australia	Australia - Commonwealth	14 Sep 2009	AustLII		11
Commissioner of Taxation v Rowntree	[2020] FCA 1322	Federal Court of Australia	Australia - Commonwealth	18 Sep 2020	AustLII		2
Comptroller-General of Customs v Parker	[2006] NSWSC 390; (2006) 200 FLR 44	Supreme Court of New South Wales	Australia - New South Wales	8 May 2006	AustLII		13
Confidential and Commissioner of Taxation	[2013] AATA 569	Administrative Appeals Tribunal	Australia	14 Aug 2013	AustLII		1
Deputy Commissioner of Taxation v Frangieh (No 3)	[2017] NSWSC 252; (2017) 321 FLR 1	Supreme Court of New South Wales	Australia - New South Wales	20 Mar 2017	AustLII		11
East Melbourne Group Inc v Minister for Planning	[2008] VSCA 217; (2008) 23 VR 605; (2008) 254 ALR 112; (2008) 166 LGERA 1	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	31 Oct 2008	AustLII		110
Elcheikh and Commissioner of Taxation (Taxation)	[2023] AATA 859	Administrative Appeals Tribunal	Australia	21 Apr 2023	AustLII		1
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII		37
FCT v Evenfont Pty Ltd	[2008] NSWSC 1371; 74 ATR 203	Supreme Court of New South Wales	Australia - New South Wales	22 Dec 2008	AustLII		1
FCT v Westgarth	[1950] HCA 59; (1950) 81 CLR 396; (1950) 24 ALJR 129	High Court of Australia	Australia - Commonwealth	8 Jun 1950	AustLII		15
Frangieh v Deputy Commissioner of Taxation	[2018] NSWCA 337; (2018) 367 ALR 557	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Dec 2018	AustLII		4
Georgoussis v Medical Board of Victoria	[1957] VicRp 98; [1957] VR 671; [1958] ALR 132		Australia - Victoria	4 Apr 1957	AustLII		32
GNBF and Commissioner of Taxation (Taxation)	[2024] AATA 2152	Administrative Appeals Tribunal	Australia	24 Jun 2024	AustLII
Harts Australia Ltd v Commissioner of Taxation	[2001] FCA 1188	Federal Court of Australia	Australia - Commonwealth	28 Aug 2001	AustLII		1
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
Hourigan and Commissioner of Taxation (Taxation)	[2018] AATA 3369	Administrative Appeals Tribunal	Australia	10 Sep 2018	AustLII		4
Johnson v Moyne Shire Council	[2012] VSC 393	Supreme Court of Victoria	Australia - Victoria	7 Sep 2012	AustLII		4
Kajewski v FCT	[2003] FCA 258; (2003) 52 ATR 455	Federal Court of Australia	Australia - Commonwealth	26 Mar 2003	AustLII		21
Kingston and Commissioner of Taxation	[2012] AATA 898	Administrative Appeals Tribunal	Australia	19 Dec 2012	AustLII
Kong and Commissioner of Taxation (Taxation)	[2021] AATA 2775	Administrative Appeals Tribunal	Australia	10 Aug 2021	AustLII
Lack and Commissioner of Taxation	[2012] AATA 823	Administrative Appeals Tribunal	Australia	22 Nov 2012	AustLII		2
LDGL and Commissioner of Taxation (Taxation)	[2017] AATA 2779	Administrative Appeals Tribunal	Australia	21 Dec 2017	AustLII		3
Love v Victoria	[2009] VSC 215	Supreme Court of Victoria	Australia - Victoria	23 Jun 2009	AustLII		29
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
Mack and Commissioner of Taxation	[2014] AATA 367	Administrative Appeals Tribunal	Australia	11 Jun 2014	AustLII
MacMahon and Commissioner of Taxation	[2010] AATA 724	Administrative Appeals Tribunal	Australia	23 Sep 2010	AustLII
Magazine Co and Commissioner of Taxation	[2004] AATA 1173; 58 ATR 1001	Administrative Appeals Tribunal	Australia	9 Nov 2004	AustLII
Makowski v Legal Profession Admission Board (No 2)	[2020] NSWSC 443	Supreme Court of New South Wales	Australia - New South Wales	24 Apr 2020	AustLII		3
Mano v FCT	[2010] AATA 289; [2010] ATC 10-134	Administrative Appeals Tribunal	Australia	22 Apr 2010	AustLII		1
Millar v Commissioner of Taxation	[2015] FCA 1104; (2015) 67 AAR 490	Federal Court of Australia	Australia - Commonwealth	19 Oct 2015	AustLII		17
MJPV and Commissioner of Taxation (Taxation)	[2020] AATA 1527	Administrative Appeals Tribunal	Australia	6 May 2020	AustLII		3
Mobil Oil Australia Pty Ltd v FCT	[1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133	High Court of Australia	Australia - Commonwealth	15 Oct 1963	AustLII		507
Morrison and Commissioner of Taxation	[2015] AATA 114	Administrative Appeals Tribunal	Australia	27 Feb 2015	AustLII		3
Mynott and Commissioner of Taxation, Re	[2011] AATA 539; (2011) 122 ALD 425	Administrative Appeals Tribunal	Australia	4 Aug 2011	AustLII		3
NGFZ and Commissioner of Taxation (Taxation)	[2019] AATA 5410	Administrative Appeals Tribunal	Australia	25 Oct 2019	AustLII		2
Nguyen AAT	[2016] AATA 1041	Administrative Appeals Tribunal	Australia	19 Dec 2016	AustLII		5
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
Norwestern Trust and Commissioner of Taxation (Taxation)	[2017] AATA 361	Administrative Appeals Tribunal	Australia	22 Mar 2017	AustLII		1
PAP Printers & Publishers Pty Ltd v Minister for Business &Consumer Affairs	[1982] FCA 148; (1982) 42 ALR 377; (1982) 66 FLR 341	Federal Court of Australia	Australia - Commonwealth	30 Jul 1982	AustLII		5
Parry and Commissioner of Taxation	[2004] AATA 1193; 57 ATR 1343	Administrative Appeals Tribunal	Australia	11 Nov 2004	AustLII		2
Pearse v Commissioner of Stamp Duties	[1950] NSWStRp 40; 51 SR (NSW) 52	Supreme Court of New South Wales	Australia - New South Wales	30 Oct 1950	AustLII
Peterson v Telstra Corporation Ltd	[1996] FCA 1508	Federal Court of Australia	Australia - Commonwealth	28 May 1996	AustLII		1
PNGR and Commissioner of Taxation	[2013] AATA 942	Administrative Appeals Tribunal	Australia	23 Dec 2013	AustLII		2
Re Alan Edward Jackson v Commissioner of Taxation	[1989] FCA 128	Federal Court of Australia	Australia - Commonwealth	21 Apr 1989	AustLII
Re Applicant and FCT	[2008] AATA 1127; 73 ATR 950	Administrative Appeals Tribunal	Australia	11 Nov 2008	AustLII
Re Bottazzi and FCT	[2008] AATA 890; [2008] ATC 10-053; 73 ATR 636	Administrative Appeals Tribunal	Australia	6 Oct 2008	AustLII		1
Re Bui and FCT	[2008] AATA 666; [2008] ATC 10-038; 73 ATR 405	Administrative Appeals Tribunal	Australia	31 Jul 2008	AustLII		1
Re Capersaw Pty Ltd and FCT	[2004] AATA 1179; 57 ATR 1263	Administrative Appeals Tribunal	Australia	10 Nov 2004	AustLII		2
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Joseph Malouf	[1987] FCA 328	Federal Court of Australia	Australia - Commonwealth	22 Sep 1987	AustLII
Re Manitall Pty Ltd and FCT	[2004] AATA 1181; 57 ATR 1290	Administrative Appeals Tribunal	Australia	10 Nov 2004	AustLII
Re Matestock Pty Ltd and FCT	[2004] AATA 1178; 57 ATR 1303	Administrative Appeals Tribunal	Australia	10 Nov 2004	AustLII
Re Maurice Hannan Nominees Pty Ltd and FCT	[2004] AATA 1180; 57 ATR 1315	Administrative Appeals Tribunal	Australia	10 Nov 2004	AustLII		2
Re Roberts SM; ex parte Burge	[2003] WASCA 2	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Jan 2003	AustLII		8
Re SRBBB and FCT	[2001] AATA 529; 47 ATR 1191	Administrative Appeals Tribunal	Australia	14 Jun 2001	AustLII		2
Santos v Wadren Pty Ltd	[2009] VSC 303	Supreme Court of Victoria	Australia - Victoria	30 Jul 2009	AustLII		8
Sherlock v Lloyd	[2010] VSCA 122; (2010) 27 VR 434	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	28 May 2010	AustLII		61
State Trustees v Transport Accident Commission	[2002] VSC 428; (2002) 6 VR 359; (2002) 37 MVR 244; (2002) 19 VAR 462	Supreme Court of Victoria	Australia - Victoria	9 Oct 2002	AustLII		28
Taxpayer and Commissioner of Taxation	[2005] AATA 622; 59 ATR 1178	Administrative Appeals Tribunal	Australia	29 Jun 2005	AustLII
Taxpayer v Commissioner of Taxation	[2009] AATA 726; [2009] ATC 1-015	Administrative Appeals Tribunal	Australia	18 Sep 2009	AustLII
TKYY and Commissioner of Taxation (Taxation)	[2023] AATA 2497	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII
Victor Lloyd Barendse v Comptroller-General of Customs	[1996] NSWSC 649	Supreme Court of New South Wales	Australia - New South Wales	20 Dec 1996	AustLII
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII		2
Wainwright and Commissioner of Taxation (Taxation)	[2019] AATA 333	Administrative Appeals Tribunal	Australia	5 Mar 2019	AustLII		1
Wight v Transport Accident Commission	[2003] VSC 214; 20 VAR 263	Supreme Court of Victoria	Australia - Victoria	23 Jun 2003	AustLII		5
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
YNVP and Commissioner of Taxation (Taxation)	[2024] AATA 2588	Administrative Appeals Tribunal	Australia	30 Jun 2024	AustLII
Yrorita and Commissioner of Taxation	[2012] AATA 716	Administrative Appeals Tribunal	Australia	16 Oct 2012	AustLII
Zeqaj and Commissioner of Taxation	[2016] AATA 218; (2016) 102 ATR 975	Administrative Appeals Tribunal	Australia	6 Apr 2016	AustLII		2
é¦™æ ¯ç‰¹åˆ¥ Œæ ¿å€ ¨ å ³ç«‹å º PHILIP	[2022] HKDC 1137	Hong Kong District Court	Hong Kong	7 Oct 2022	HKLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Judicial Review and the Tax Assessment-Making Process"	(2022) 45 University of New South Wales Law Journal 251	Azzi, John	Australia	circa 2022	AustLII
"Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to Reconsider Futuris"	(2019) 43 Melbourne University Law Review 44	Azzi, John	Australia	circa 2019	AustLII		1
"The Nature of an Income Tax Assessment"	(1999) 2 Journal of Australian Taxation 36	Barkoczy, Stephen	Australia	circa 1999	AustLII		1
"The Distinction Between Tax Avoidance and Tax Evasion Has Become Blurred in Australia: Why Has It Happened?"	[2008] JlATaxTA 14	McLaren, John	Australia	circa 2008	AustLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance"	[2010] RevenueLawJl 2	Xynas, Lidia	Australia	circa 2010	AustLII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barripp v Commissioner of Taxation (NSW)	(1941) 6 ATD 69		Australia	circa 1941			9
D R Fraser & Co Ltd v Minister of National Revenue	[1949] AC 24		United Kingdom	circa 1949	LexisNexis / Westlaw		20
Minister of National Revenue v Wrights' Canadian Ropes Ltd	[1947] AC 109		United Kingdom	circa 1947	LexisNexis / Westlaw		31
Moreau v FCT	[1926] HCA 28; (1926) 39 CLR 65	High Court of Australia	Australia - Commonwealth	17 Sep 1926	AustLII		49
Pioneer Laundry and Dry Cleaners Ltd v Minister of National Revenue	[1940] AC 127		United Kingdom	circa 1940	LexisNexis / Westlaw		14