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FCT v Wade   flag  200

[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626
High Court of Australia
Australia - Commonwealth
5th November, 1951

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dinheiro Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 347 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 19 Nov 2024 AustLII flag
Carrigan v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 1006 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Oct 2024 AustLII flag
ReSource Pty Ltd v Shea Investments Pty Ltd [2024] VCC 1248 County Court of Victoria Australia - Victoria 16 Aug 2024 AustLII flag
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Gallo v Chief Commissioner of State Revenue [2023] NSWCATAD 311 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 7 Dec 2023 AustLII flag
Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 Administrative Appeals Tribunal Australia 28 Sep 2023 AustLII flag 1
Gogulan v Chief Commissioner of State Revenue [2023] NSWCATAD 162 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 21 Jun 2023 AustLII flag
Jess v McNiven, in the matter of McNiven (No 2) [2022] FCA 446 Federal Court of Australia Australia - Commonwealth 29 Apr 2022 AustLII flag 1
TD 2022/4 - Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme? [2022] ATOTD TD2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TD 2022/4 - Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme? [2022] ATOTD 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Deputy Commissioner of Taxation v Miller [No 2] [2021] WADC 65 District Court of Western Australia Australia - Western Australia 30 Jun 2021 AustLII flag 1
McHugh v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2) [2020] FCA 843; (2020) 170 ALD 538 Federal Court of Australia Australia - Commonwealth 18 Jun 2020 AustLII flag 9
Clifton (Liquidator) v Kerry J Investment Pty Ltd trading as Clenergy [2020] FCAFC 5; (2020) 379 ALR 593; (2020) 143 ACSR 1 Federal Court of Australia Australia - Commonwealth 7 Feb 2020 AustLII flag 32
Grange Property Group Pty Ltd ATF Grange Property Group Unit Trust v Chief Commissioner of State Revenue [2020] NSWCATAD 11 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 9 Jan 2020 AustLII flag
Deputy Commissioner of Taxation v Kedwell [2019] NSWDC 610 District Court of New South Wales Australia - New South Wales 31 Oct 2019 AustLII flag 2
Giammarco and Giammarco v Chief Commissioner of State Revenue [2019] NSWCATAD 77 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 1 May 2019 AustLII flag 3
Wakefield v Commissioner of State Revenue [2019] QSC 85; [2019] 3 Qd R 414 Supreme Court of Queensland Australia - Queensland 4 Apr 2019 AustLII flag 11
Winnett v Commissioner of State Revenue (Review and Regulation) [2019] VCAT 403 Victorian Civil and Administrative Tribunal Australia - Victoria 25 Mar 2019 AustLII flag 4
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
S M Ho & K W Loh & T Low & W Orr and Commissioner of Taxation [2018] AATA 3911; (2018) 109 ATR 145 Administrative Appeals Tribunal Australia 16 Oct 2018 AustLII flag 2
Liquidator of the Forgione Family Group Pty Ltd v Forgione [2018] FCCA 2578 Federal Circuit Court of Australia Australia 17 Sep 2018 AustLII flag
Deputy Commissioner of Taxation v Barron [2018] WADC 108 District Court of Western Australia Australia - Western Australia 30 Aug 2018 AustLII flag
Bosanac v Commissioner of Taxation [2018] FCA 946 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 20
Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue [2018] NSWSC 128; (2018) 96 NSWLR 119 Supreme Court of New South Wales Australia - New South Wales 16 Feb 2018 AustLII flag 7
Denmark Community Windfarm Ltd v Commissioner of Taxation [2018] FCAFC 11 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 1
Shord v FCT [2017] FCAFC 167; 235 FCR 157 Federal Court of Australia Australia - Commonwealth 26 Oct 2017 AustLII flag 5
Casley v Deputy Commissioner of Taxation [2017] WASCA 196 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 20 Oct 2017 AustLII flag
Knight Watch Security Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 223 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 13 Jul 2017 AustLII flag 2
Hacon v Commissioner of Taxation [2017] FCA 659 Federal Court of Australia Australia - Commonwealth 19 Jun 2017 AustLII flag 2
Denmark Community Windfarm Ltd v Commissioner of Taxation [2017] FCA 478; (2017) 105 ATR 746 Federal Court of Australia Australia - Commonwealth 10 May 2017 AustLII flag 2
TD 2017/7 - Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C of the Income Tax Assessment Act 1997 ? [2017] ATOTD 7 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TD 2017/7 - Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C of the Income Tax Assessment Act 1997 ? [2017] ATOTD TD2017/7 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW) [2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Dec 2016 AustLII flag 14
Happy Days Property Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 289 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 8 Dec 2016 AustLII flag 1
Commissioner of Taxation v Croft [2016] QSC 190; [2017] 2 Qd R 382; (2016) 312 FLR 216; [2016] ATC 20-580 Supreme Court of Queensland Australia - Queensland 26 Aug 2016 AustLII flag 6
Numo Pty Ltd v Commissioner of State Revenue [2016] VSC 274 Supreme Court of Victoria Australia - Victoria 3 Jun 2016 AustLII flag 3
Terick Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2015] VCAT 1901 Victorian Civil and Administrative Tribunal Australia - Victoria 30 Nov 2015 AustLII flag 2
Hunter Development Corporation v Save Our Rail NSW Incorporated [2015] NSWCA 346 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Nov 2015 AustLII flag 4
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 flag 3
White Star Developments Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 180 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 Aug 2015 AustLII flag
Marwood and Secretary, Department of Agriculture [2015] AATA 594 Administrative Appeals Tribunal Australia 14 Aug 2015 AustLII flag
Pickering v Yi [2015] NSWCATAP 161 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 5 Aug 2015 AustLII flag 4
Zupancic v Minister for Immigration [2015] FCCA 1433 Federal Circuit Court of Australia Australia 17 Jun 2015 AustLII flag
Falk and Commissioner of Taxation [2015] AATA 392 Administrative Appeals Tribunal Australia 4 Jun 2015 AustLII flag
Minister for Health v Nicholl Holdings Pty Ltd [2015] FCAFC 73; 231 FCR 539; (2015) 321 ALR 340; (2015) 146 ALD 502 Federal Court of Australia Australia - Commonwealth 28 May 2015 AustLII flag 8
Smith v Bone [2015] FCA 319; (2015) 104 ACSR 528 Federal Court of Australia Australia - Commonwealth 7 Apr 2015 AustLII flag 36
Save Our Rail NSW Inc v New South Wales by the Minister administering Transport for New South Wales [2014] NSWSC 1875 Supreme Court of New South Wales Australia - New South Wales 24 Dec 2014 AustLII flag 4
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 flag 2
McGrouther v Commissioner of Taxation [2014] FCA 1102 Federal Court of Australia Australia - Commonwealth 14 Oct 2014 AustLII flag 1
Del Treppo and Comcare [2014] AATA 711 Administrative Appeals Tribunal Australia 30 Sep 2014 AustLII flag
Spargo v Chief Commissioner of State Revenue [2014] NSWCATAD 142 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 16 Sep 2014 AustLII flag
1408532 [2014] MRTA 1757 Migration Review Tribunal Australia 6 Aug 2014 AustLII flag
Batchelor v Commissioner of Taxation [2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 11
Mann and Secretary, Department of Social Services [2014] AATA 61 Administrative Appeals Tribunal Australia 7 Feb 2014 AustLII flag 1
Confidential and Commissioner of Taxation [2014] AATA 32 Administrative Appeals Tribunal Australia 24 Jan 2014 AustLII flag 2
Study and Prevention of Psychological Diseases Foundation Incorporated and Commissioner of Taxation [2013] AATA 919 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 1
ACN 074 971 109 Pty Ltd (as trustee for Argot Unit Trust) v National Mutual Life Association of Australasia Ltd [2013] VSCA 241; (2013) 41 VR 476; (2013) 305 ALR 722; (2013) 97 ACSR 63 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Nov 2013 AustLII flag 5
Vlahos v Chief Commissioner of State Revenue [2013] NSWADT 215 Administrative Decisions Tribunal Australia - New South Wales 2 Oct 2013 AustLII flag 4
Macquarie Bank Ltd v Commissioner of Taxation [2013] FCA 887 Federal Court of Australia Australia - Commonwealth 3 Sep 2013 AustLII flag 3
Deputy Commissioner of Taxation v Scarf [2013] NSWDC 114 District Court of New South Wales Australia - New South Wales 4 Jun 2013 AustLII flag 1
Zhuang v Chief Commissioner of State Revenue [2013] NSWADT 103 Administrative Decisions Tribunal Australia - New South Wales 13 May 2013 AustLII flag 4
Brataniec v Chief Commissioner of State Revenue [2013] NSWADT 65 Administrative Decisions Tribunal Australia - New South Wales 27 Mar 2013 AustLII flag 6
Re Walters and Commissioner of Taxation [2013] AATA 151 Administrative Appeals Tribunal Australia 20 Mar 2013 AustLII flag 3
Hanson and Commissioner of State Revenue [2013] WASAT 32 State Administrative Tribunal of Western Australia Australia - Western Australia 1 Mar 2013 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Batchelor v Commissioner of Taxation [2013] AATA 93 Administrative Appeals Tribunal Australia 22 Feb 2013 AustLII flag 2
Devine v Chief Commissioner of State Revenue [2012] NSWADT 209 Administrative Decisions Tribunal Australia - New South Wales 15 Oct 2012 AustLII flag
EK Anderson Investments Pty Ltd ATF Cacs Property Trust v Chief Commissioner of State Revenue [2012] NSWADT 132 Administrative Decisions Tribunal Australia - New South Wales 4 Jul 2012 AustLII flag 2
Hannagan v Chief Commissioner of State Revenue [2012] NSWADT 15 Administrative Decisions Tribunal Australia - New South Wales 8 Feb 2012 AustLII flag 1
0905767 [2011] MRTA 2857 Migration Review Tribunal Australia 30 Nov 2011 AustLII flag
Tomasetti v Brailey [2011] NSWSC 1446 Supreme Court of New South Wales Australia - New South Wales 17 Nov 2011 AustLII flag 7
Grafton and Commissioner of State Revenue [2011] WASAT 180 State Administrative Tribunal of Western Australia Australia - Western Australia 10 Nov 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR TR2011/5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Re Sinclair and Commissioner of Taxation [2010] AATA 902; (2010) 80 ATR 972 Administrative Appeals Tribunal Australia 16 Nov 2010 AustLII flag 5
DPP (Cth) v Fysh [2010] QSC 216; (2010) 240 FLR 247; (2010) 78 ACSR 580 Supreme Court of Queensland Australia - Queensland 21 Jun 2010 AustLII flag 2
Roy Morgan Research Pty Ltd v Commissioner of Taxation [2010] FCAFC 52; (2010) 184 FCR 448; (2010) 268 ALR 232; (2010) 76 ATR 264; [2010] ATC 20-184 Federal Court of Australia Australia - Commonwealth 26 May 2010 AustLII flag 87
0902366 [2010] MRTA 1164 Migration Review Tribunal Australia 14 May 2010 AustLII flag
Clark v Commissioner of Taxation [2010] FCA 415; (2010) 222 FCR 102 Federal Court of Australia Australia - Commonwealth 30 Apr 2010 AustLII flag 46
Russell v FCT [2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143 Federal Court of Australia Australia - Commonwealth 30 Oct 2009 AustLII flag 19
Pacific Exchange Corporation Pty Ltd v FCT [2009] FCA 1155; (2009) 180 FCR 300 Federal Court of Australia Australia - Commonwealth 28 Sep 2009 AustLII flag 1
Candra v Minister for Immigration and Citizenship [2009] FMCA 526 Federal Magistrates Court of Australia Australia 10 Jun 2009 AustLII flag 5
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance [2009] ATOCR CR2009/68 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance [2009] ATOCR 68 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 14
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business [2008] ATOTR TR2008/2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business [2008] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/26 - Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997? [2008] ATOTD 26 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/26 - Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997? [2008] ATOTD TD2008/26 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Clark v FCT [2007] FCA 1426; 67 ATR 224 Federal Court of Australia Australia - Commonwealth 12 Sep 2007 AustLII flag 6
Harry One Pty Ltd v Commissioner of State Revenue [2007] VSCA 73; 66 ATR 257 Supreme Court of Victoria - Court of Appeal Australia - Victoria 30 Mar 2007 AustLII flag
Kabourakis v Medical Practitioners Board of Victoria [2006] VSCA 301; 25 VAR 449 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2006 AustLII flag 47
VL Investments Pty Lty v Commissioner of State Revenue [2006] VSC 215 Supreme Court of Victoria Australia - Victoria 21 Jun 2006 AustLII flag 3
IEL Finance Ltd v FCT [2006] FCA 267; 234 ALR 541; (2006) 62 ATR 165 Federal Court of Australia Australia - Commonwealth 21 Mar 2006 AustLII flag 6
HRay v Deputy Commissioner of Taxation [2005] FMCA 1892 Federal Magistrates Court of Australia Australia 22 Dec 2005 AustLII flag 1
N Ray v Deputy Commissioner of Taxation [2005] FMCA 1893 Federal Magistrates Court of Australia Australia 22 Dec 2005 AustLII flag 2
Commonwealth v South East Qld Aboriginal Corporation for Legal Services [2005] QSC 88; [2006] 1 Qd R 12; (2005) 219 ALR 180; 189 FLR 403 Supreme Court of Queensland Australia - Queensland 22 Apr 2005 AustLII flag 6
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
"Table of Cases" [2005] ELECD 25 Edited Legal Collections Data Australia circa 2005 AustLII flag
McKinnon v Workcover/Cgu Workers Compensation SA Pty Ltd (M & R McKinnon Pty Ltd) [2004] SAWCT 86 South Australian Workers Compensation Tribunal Australia - South Australia 19 Aug 2004 AustLII flag 5
Rataplan Pty Ltd v Commissioner of Taxation [2004] FCA 920 Federal Court of Australia Australia - Commonwealth 14 Jul 2004 AustLII flag 3
Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19; (2004) 56 ATR 82 Administrative Decisions Tribunal Australia - New South Wales 26 May 2004 AustLII flag 63
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd [2004] ATOCR 99 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd [2004] ATOCR CR2004/99 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Collector of Customs v Palmer Steel Trading (Aust) Pty Ltd [2003] QSC 434 Supreme Court of Queensland Australia - Queensland 19 Dec 2003 AustLII flag 3
BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [2003] NSWSC 1003; (2003) 54 ATR 323 Supreme Court of New South Wales Australia - New South Wales 12 Nov 2003 AustLII flag 25
ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697; (2003) 53 ATR 527; (2003) 59 NSWLR 196; (2003) 12 BPR 22,941; [2003] ATC 4,697 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2003 AustLII flag 40
Commissioner of Taxation v Metaskills Pty Ltd [2003] FCA 766; (2003) 130 FCR 248; 53 ATR 346 Federal Court of Australia Australia - Commonwealth 23 Jul 2003 AustLII flag 17
McTackett v Chief Commissioner of State Revenue [2003] NSWADT 154; 53 ATR 234 Administrative Decisions Tribunal Australia - New South Wales 26 Jun 2003 AustLII flag 6
Commissioner of Stamp Duties (Qld) v Agenti Architects Pty Ltd [2003] QCA 265; 53 ATR 242 Supreme Court of Queensland - Court of Appeal Australia - Queensland 26 Jun 2003 AustLII flag 5
Deputy Commissioner of Taxation v Cahill [2003] VSC 58 Supreme Court of Victoria Australia - Victoria 12 Mar 2003 AustLII flag
Re Fenton and FCT [2003] AATA 137; 51 ATR 1256 Administrative Appeals Tribunal Australia 13 Feb 2003 AustLII flag
Deputy Commissioner of Taxation v Cumins [2003] WASC 3; 51 ATR 620 Supreme Court of Western Australia Australia - Western Australia 10 Jan 2003 AustLII flag 3
Northern Land Council v Commissioner of Taxes [2002] NTCA 11 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 28 Nov 2002 AustLII flag 7
Scott and Commissioner of Taxation [2002] AATA 778; (2002) 50 ATR 1235 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 8
Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation [2001] FCA 255; 46 ATR 400 Federal Court of Australia Australia - Commonwealth 15 Mar 2001 AustLII flag 8
Ellison v Deputy Commissioner of Taxation of The Commonwealth of Australia [1999] WASCA 5 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 May 1999 AustLII flag 1
Stretton v Malika Holdings Pty Ltd [1998] VSCA 127; [1999] 2 VR 38; (1998) 168 ALR 263 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Dec 1998 AustLII flag 2
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Robert John Thornton and Commissioner of Taxation [1997] AATA 262 Administrative Appeals Tribunal Australia 25 Jul 1997 AustLII flag
VT97/37 and Commissioner of Taxation [1997] AATA 884; 36 ATR 1112 Administrative Appeals Tribunal Australia 25 Jul 1997 AustLII flag
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Trustee and Commissioner of Taxation [1997] AATA 114; 35 ATR 1134 Administrative Appeals Tribunal Australia 4 Apr 1997 AustLII flag
Taxpayer and the Commissioner of Taxation [1997] AATA 91; 35 ATR 1074 Administrative Appeals Tribunal Australia 20 Mar 1997 AustLII flag 6
VT94/515-516 and VT95/33 and Commissioner of Taxation [1996] AATA 470; 34 ATR 1156 Administrative Appeals Tribunal Australia 24 Dec 1996 AustLII flag
Liftronic Pty Ltd v Commissioner of Taxation [1996] FCA 1474 Federal Court of Australia Australia - Commonwealth 15 May 1996 AustLII flag
TR 96/14 - Income tax: traditional securities [1996] ATOTR TR96/14 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/14 - Income tax: traditional securities [1996] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
Revlon Manufacturing Ltd v Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1751 Federal Court of Australia Australia - Commonwealth 14 Dec 1995 AustLII flag
WT94/66 and Commissioner of Taxation [1995] AATA 143 Administrative Appeals Tribunal Australia 26 May 1995 AustLII flag
ST94/52 and Commissioner of Taxation [1995] AATA 124 Administrative Appeals Tribunal Australia 10 May 1995 AustLII flag
NT94/279 and Deputy Commissioner of Taxation [1995] AATA 492; (1995) 30 ATR 1269 Administrative Appeals Tribunal Australia 7 Apr 1995 AustLII flag 4
NT94/64 and Commissioner of Taxation [1995] AATA 483; 30 ATR 1252 Administrative Appeals Tribunal Australia 31 Mar 1995 AustLII flag
CTC Resources NL v Commissioner of Taxation [1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403 Federal Court of Australia Australia - Commonwealth 3 Mar 1994 AustLII flag 48
Re Taxation Appeals [1993] AATA 208; 26 ATR 1150 Administrative Appeals Tribunal Australia 7 Jul 1993 AustLII flag
Australia & New Zealand Savings Bank Ltd v FCT [1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390 Federal Court of Australia Australia - Commonwealth 10 Jun 1993 AustLII flag 54
VT91/212 and Commissioner of Taxation [1992] AATA 275; 24 ATR 1014 Administrative Appeals Tribunal Australia 7 Sep 1992 AustLII flag
Re Bp Oil Refinery (Bulwer Island) Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1992] FCA 18 Federal Court of Australia Australia - Commonwealth 3 Feb 1992 AustLII flag
Bone v Noonan; Kregor v Noonan [1991] TASSC 176 Supreme Court of Tasmania Australia - Tasmania 18 Oct 1991 AustLII flag
WT86/1626 and Commissioner of Taxation [1991] AATA 186; (1991) 22 ATR 3372 Administrative Appeals Tribunal Australia 15 Aug 1991 AustLII flag 1
Re Agc (Investments) Ltd v Commissioner of Taxation [1991] FCA 44 Federal Court of Australia Australia - Commonwealth 22 Feb 1991 AustLII flag
QT90/148 and Commissioner of Taxation [1991] AATA 346; (1991) 22 ATR 3037 Administrative Appeals Tribunal Australia 9 Jan 1991 AustLII flag 34
Re Commissioner of Taxation of the Commonwealth of Australia v Alan Edward Jackson [1990] FCA 425; 96 ALR 586/21 Federal Court of Australia Australia - Commonwealth 31 Oct 1990 AustLII flag
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 flag
Commissioner of Taxation v Raymor (NSW) Pty Ltd [1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag 65
VT89/247-248 and Commissioner of Taxation [1989] AATA 591; 20 ATR 4063 Administrative Appeals Tribunal Australia 4 Oct 1989 AustLII flag 3
Re Magna Stic Magnetic Signs Pty Ltd and Magna Stic Products Pty Ltd v Commissioner of Taxation [1989] FCA 380 Federal Court of Australia Australia - Commonwealth 20 Sep 1989 AustLII flag
Australian Trade Commission v Film Funding and Management Pty Ltd [1989] FCA 188; (1989) 24 FCR 595; (1989) 87 ALR 49; 14 IPR 461; [1989] AIPC 39,188 Federal Court of Australia Australia - Commonwealth 26 May 1989 AustLII flag 37
NT87/4261 and Commissioner of Taxation [1989] AATA 385; 20 ATR 3528 Administrative Appeals Tribunal Australia 12 May 1989 AustLII flag
Re Raymond William Jolley v Commissioner of Taxation [1989] FCA 62 Federal Court of Australia Australia - Commonwealth 13 Mar 1989 AustLII flag
TT88/98 and Commissioner of Taxation [1988] AATA 367; 20 ATR 3182 Administrative Appeals Tribunal Australia 23 Dec 1988 AustLII flag
WT87/574 and WT86/3892 and Commissioner of Taxation [1988] AATA 338; 20 ATR 3127 Administrative Appeals Tribunal Australia 25 Nov 1988 AustLII flag
IT 2500 - Taxation Ruling System: policy governing issue of income tax rulings: status of rulings: advance opinions [1988] ATOITR IT2500 Australian Taxation Office Australia - Commonwealth 18 Aug 1988 AustLII flag
NT86/7365 and Commissioner of Taxation [1988] AATA 519; 19 ATR 3557 Administrative Appeals Tribunal Australia 31 May 1988 AustLII flag
Chamberlain v Deputy Commissioner of Taxation [1988] HCA 21; (1988) 164 CLR 502; 78 ALR 271; (1988) 62 ALJR 324; (1988) 19 ATR 1060 High Court of Australia Australia - Commonwealth 12 May 1988 AustLII flag 455
WT86/3651-55 and Commissioner of Taxation [1988] AATA 464 Administrative Appeals Tribunal Australia 14 Apr 1988 AustLII flag
AT86/110, AT87/171 and Commissioner of Taxation [1987] AATA 473 Administrative Appeals Tribunal Australia 18 Dec 1987 AustLII flag
ST87/36 and Commissioner of Taxation [1987] AATA 424 Administrative Appeals Tribunal Australia 30 Nov 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Cripps & Jones Holdings Pty Ltd [1987] FCA 433 Federal Court of Australia Australia - Commonwealth 27 Nov 1987 AustLII flag
Re Kathleen Isobel Inglis and William Stuart Inglis and Commissioner of Taxation [1987] AATA 352 Administrative Appeals Tribunal Australia 6 Oct 1987 AustLII flag
AT86/473 and Commissioner of Taxation [1987] AATA 274; 18 ATR 3739 Administrative Appeals Tribunal Australia 20 Jul 1987 AustLII flag 1
TT86/287 and Commissioner of Taxation [1987] AATA 10; 18 ATR 3171 Administrative Appeals Tribunal Australia 19 Jan 1987 AustLII flag
QT86/1732 and Commissioner of Taxation [1987] AATA 902 Administrative Appeals Tribunal Australia 2 Jan 1987 AustLII flag
Re Taxation Appeals (No 50) Aat [1986] AATA 413 Administrative Appeals Tribunal Australia 12 Dec 1986 AustLII flag
Re Taxation Appeals (No 20) and Commissioner of Taxation [1986] AATA 330 Administrative Appeals Tribunal Australia 30 Oct 1986 AustLII flag
B539/1985 and Commissioner of Taxation [1986] AATA 253; 17 ATR 1174 Administrative Appeals Tribunal Australia 29 Aug 1986 AustLII flag
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 flag 51
Re Edwarda Artwinska and Secretary To the Department of Social Security [1985] AATA 44 Administrative Appeals Tribunal Australia 5 Mar 1985 AustLII flag
Taxation, Commissioner of (Cth) v National Commercial Banking Corporation of Australia Ltd [1983] FCA 302; (1983) 50 ALR 322; 72 FLR 116; (1983) 15 ATR 21 Federal Court of Australia Australia - Commonwealth 15 Nov 1983 AustLII flag 14
Re New Broken Hill Consolidated Ltd the Zinc Corporation Ltd Broken Hill Associated Smelters and Export Development Grants Board [1981] AATA 75 Administrative Appeals Tribunal Australia 7 Aug 1981 AustLII flag
Air Express Ltd v Ansett Transport Industries (Operations) Pty Ltd [1981] HCA 75; (1981) 146 CLR 249; 26 ALR 427; 53 ALJR 766 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 217
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
IT 106 - Compensation and insurance recoveries, Darwin cyclone [1980] ATOITR IT106 Australian Taxation Office Australia - Commonwealth 1 Aug 1980 AustLII flag
Tinkler v FCT [1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408 Federal Court of Australia Australia - Commonwealth 14 Dec 1979 AustLII flag 65
Taxation, Commissioner of (Cth) v Smith [1979] FCA 65; 38 FLR 115; 29 ALR 586; 10 ATR 301 Federal Court of Australia Australia - Commonwealth 17 Oct 1979 AustLII flag 6
IT 32 - Investment allowance - disposal of interest in partnership within 12 months of acquisition [1979] ATOITR IT32 Australian Taxation Office Australia - Commonwealth 28 Sep 1979 AustLII flag
Atlas Tiles Ltd v Briers [1978] HCA 37; (1978) 144 CLR 202; (1978) 21 ALR 129; (1978) 52 ALJR 707; (1978) 9 ATR 142 High Court of Australia Australia - Commonwealth 14 Dec 1978 AustLII flag 109
FCT v St Hubert's Island Pty Ltd (In Liq) [1978] HCA 10 High Court of Australia Australia - Commonwealth 18 Apr 1978 AustLII flag 7
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
Briers v Atlas Tiles Ltd [1978] VicRp 14; [1978] VR 151; (1978) 8 ATR 176 Australia - Victoria 21 Jul 1975 AustLII flag 7
Silk (decd), Re; Equity Trustees Executors & Agency Co Ltd v Commissioner of Probate Duties [1976] VicRp 5; [1976] VR 60; (1975) 5 ATR 613 Australia - Victoria 24 Jun 1975 AustLII flag 6
FCT v GJ Coles and Co Ltd [1974] VicRp 52; [1974] VR 443 Australia - Victoria 6 Mar 1974 AustLII flag 1
Pastoral and Development Pty Ltd v FCT [1971] HCA 41; 124 CLR 453; 45 ALJR 507; 2 ATR 401 High Court of Australia Australia - Commonwealth 17 Sep 1971 AustLII flag 3
Melbourne Saw Manufacturing Co Pty Ltd v Melbourne & Metropolitan Board of Works [1970] VicRp 51; [1970] VR 394; (1969) 25 LGRA 27 Australia - Victoria 13 Oct 1969 AustLII flag 10
Stocks & Holdings (Sales) Pty Ltd v FCT [1969] HCA 35; 122 CLR 139; 43 ALJR 319; 1 ATR 349 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 3
Mendes (decd), Re; Mendes v Commissioner of Probate Duties [1967] VicRp 44; [1967] VR 392 Australia - Victoria 19 Dec 1966 AustLII flag 2
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
Robert v Collier's Bulk Liquid Transport Pty Ltd [1959] VicRp 48; [1959] VR 280; [1959] ALR 684; (1959) 7 AITR 493 Australia - Victoria 20 Jun 1957 AustLII flag 17
Henty House Pty Ltd (In Voluntary Liquidation) v FCT [1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 36
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax authority immunity in a digital tax administration world" (2020) 18 (2) E-Journal of Tax Research 402 Bevacqua, John Australia circa 2020 AustLII flag
"Australian business taxpayer rights to compensation for loss caused by tax official wrongs - a call for legislative clarification" (2012) 10 (2) E-Journal of Tax Research 227 Bevacqua, John Australia circa 2012 AustLII flag
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Estoppel and Public Authorities: Examining the Case for an Equitable Remedy" [2010] UNSWLRS 70 Weeks, Greg Australia circa 2010 AustLII flag 2
"The Plaintiff-Proof Barrier - The Justiciability of Activities of the Commissioner of Taxation in Tortious and Equitable Estoppel Taxpayer Claims" [2008] JlALawTA 33 Bevacqua, John Australia circa 2008 AustLII flag
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag
"Table of Cases" [2005] ELECD 25 Edited Legal Collections Data Australia circa 2005 AustLII flag
"The GST Rulings System - Is it Failing?" [2002] RevenueLawJl 5 O'Rourke, Kevin Australia circa 2002 AustLII flag
"The Interaction of Administrative Law and the Public Ruling System: Lessons from Bellinz" (1998) 1 (3) Journal of Australian Taxation 169 Sles, Lisa Australia circa 1998 AustLII flag
"Rowe: A Symmetry Cemetery?" [1996] RevenueLawJl 7 Schabe, David; Walpole, Michael Australia circa 1996 AustLII flag
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Farnsworth v FCT [1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258 High Court of Australia Australia - Commonwealth 4 Aug 1949 AustLII flag 77
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 67
Bontex Knitting Mills Ltd v St John's Garage (1944) 1 All ER 381 United Kingdom circa 1944 LexisNexis flag 3
Commissioners of Inland Revenue v Executors of Williams (1943) 1 All ER 318 United Kingdom circa 1943 LexisNexis flag 1
Maritime Electric Co Ltd v General Dairies Ltd [1937] UKPC 16; [1937] AC 610; [1937] 1 All ER 748 Privy Council United Kingdom 8 Feb 1937 BAILII flag 133
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
Gliksten and Son, Ltd v Green [1928] 2 KB 193; [1929] AC 381; [1929] All ER 383 United Kingdom circa 1928 LexisNexis / Westlaw flag 13
Commissioners of Inland Revenue v Newcastle Breweries Ltd (1927) 12 Tax Cas 927; (1927) 43 TLR 476 United Kingdom circa 1927 LexisNexis flag 23
In/and Revenue Commissioners v Northfleet Coal and Ballast Co Ltd (1927) 12 Tax Cas 1102 United Kingdom circa 1927 flag 9
Short Bros Ltd v Commissioners of Inland Revenue (1927) 12 Tax Cas 955; 136 LT 689 United Kingdom circa 1927 flag 18
Commissioners of Inland Revenue v Brooks [1915] AC 478 United Kingdom circa 1915 LexisNexis / Westlaw flag 12
Lands, Minister for v Ricketson [1898] NSWLawRp 102; 19 LR (NSW) 281; 15 WN (NSW) 189; 8 LCC 181 Supreme Court of New South Wales Australia - New South Wales 13 Dec 1898 AustLII flag 1
Stebbing v Metropolitan Board of Works (1870) LR 6 QB 37 United Kingdom circa 1870 LexisNexis / Westlaw flag 17
15 WN 189 15 WN 189 United Kingdom flag 1

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