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FCT v Brian Hatch Timber Co (Sales) Pty Ltd   flag  91

[1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287
High Court of Australia
Australia - Commonwealth
7th January, 1972

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bertram v Naudi (No 2) [2024] FCA 1239 Federal Court of Australia Australia - Commonwealth 25 Oct 2024 AustLII flag
Nicholson v Parole Board Queensland [2024] QSC 232 Supreme Court of Queensland Australia - Queensland 3 Oct 2024 AustLII flag 1
Merlo v Queensland Law Society Inc [2023] QCAT 205 Queensland Civil and Administrative Tribunal Australia - Queensland 25 Aug 2023 AustLII flag
LJTZ v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] FCA 1209 Federal Court of Australia Australia - Commonwealth 12 Oct 2022 AustLII flag 3
Ashney v Pippa Colman & Associates Law Practice Pty Ltd [2022] QCAT 281 Queensland Civil and Administrative Tribunal Australia - Queensland 16 Sep 2022 AustLII flag 2
Pauga v Chief Executive of Queensland Corrective Services (No 6) [2022] FCA 1096 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 1
Jones v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] FCAFC 137 Federal Court of Australia Australia - Commonwealth 22 Aug 2022 AustLII flag 6
AOO15 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] FCA 290 Federal Court of Australia Australia - Commonwealth 18 Mar 2022 AustLII flag
Newman v Minister for Health and Aged Care [2021] FCA 517 Federal Court of Australia Australia - Commonwealth 10 May 2021 AustLII flag 3
Commissioner of Taxation v Addy [2020] FCAFC 135; 280 FCR 46; 382 ALR 68 Federal Court of Australia Australia - Commonwealth 6 Aug 2020 AustLII flag 20
MNLR v Minister for Home Affairs [2020] FCA 948 Federal Court of Australia Australia - Commonwealth 8 Jul 2020 AustLII flag 3
DVO18 v Minister for Home Affairs [2019] FCCA 3293 Federal Circuit Court of Australia Australia 6 Dec 2019 AustLII flag 1
BTP18 v Minister For Home Affairs [2019] FCCA 2608 Federal Circuit Court of Australia Australia 20 Sep 2019 AustLII flag 1
Abazi v Minister For Home Affairs [2019] FCCA 2646 Federal Circuit Court of Australia Australia 20 Sep 2019 AustLII flag
C7A/2017 v Minister for Immigration [2019] FCCA 1440 Federal Circuit Court of Australia Australia 31 May 2019 AustLII flag 1
BON17 v Minister for Immigration [2019] FCCA 1456 Federal Circuit Court of Australia Australia 31 May 2019 AustLII flag 1
Minister for Immigration and Border Protection v Mohammed [2019] FCAFC 49; (2019) 269 FCR 70 Federal Court of Australia Australia - Commonwealth 27 Mar 2019 AustLII flag 16
Harding v Commissioner of Taxation [2019] FCAFC 29; (2019) 269 FCR 311; (2019) 365 ALR 286 Federal Court of Australia Australia - Commonwealth 22 Feb 2019 AustLII flag 30
McGlinn v FCT [2018] FCA 1275; (2018) 361 ALR 312 Federal Court of Australia Australia - Commonwealth 24 Aug 2018 AustLII flag 1
Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liq) (formerly EBS & Associates Pty Ltd) [2018] FCA 1140 Federal Court of Australia Australia - Commonwealth 3 Aug 2018 AustLII flag 7
AKB16 v Minister for Immigration [2018] FCCA 1308 Federal Circuit Court of Australia Australia 25 May 2018 AustLII flag
Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue [2018] VSC 262 Supreme Court of Victoria Australia - Victoria 23 May 2018 AustLII flag 4
Minister for Immigration and Border Protection v Stretton [2016] FCAFC 11; (2016) 237 FCR 1; (2016) 329 ALR 491 Federal Court of Australia Australia - Commonwealth 15 Feb 2016 AustLII flag 848
Rich v Attorney-General (NSW) [2013] NSWCA 419 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Dec 2013 AustLII flag 9
Leiataua v Minister for Immigration and Citizenship [2012] FCA 1427; (2012) 208 FCR 448; (2012) 135 ALD 263 Federal Court of Australia Australia - Commonwealth 21 Dec 2012 AustLII flag 8
Blues Pty Ltd v Deputy Commissioner of Taxation [2012] FCA 320 Federal Court of Australia Australia - Commonwealth 2 Feb 2012 AustLII flag 3
Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2010] NSWCA 326; 80 ATR 205 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Dec 2010 AustLII flag 6
Zentai v Honourable Brendan O'Connor (No 3) [2010] FCA 691; (2010) 187 FCR 495; (2010) 270 ALR 293; (2010) 116 ALD 476 Federal Court of Australia Australia - Commonwealth 2 Jul 2010 AustLII flag 55
"Table of Cases" [2010] ELECD 58 Edited Legal Collections Data Australia circa 2010 AustLII flag
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2009] NSWSC 1007; (2009) 77 ATR 394; [2009] ATC 20-132 Supreme Court of New South Wales Australia - New South Wales 25 Sep 2009 AustLII flag 12
Mitchell v Bailey (No 2) [2008] FCA 692; (2008) 169 FCR 529; (2008) 250 ALR 130; (2008) 104 ALD 525 Federal Court of Australia Australia - Commonwealth 2 Jul 2008 AustLII flag 7
SZJQI v Minister for Immigration [2008] FMCA 656 Federal Magistrates Court of Australia Australia 30 May 2008 AustLII flag
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2008] HCATrans 173 High Court of Australia Australia - Commonwealth 22 Apr 2008 AustLII flag 1
WR Carpenter Holdings Pty Ltd v FCT [2007] FCAFC 103; (2007) 161 FCR 1; 241 ALR 636; (2007) 66 ATR 336 Federal Court of Australia Australia - Commonwealth 11 Jul 2007 AustLII flag 25
SZILP v Minister for Immigration [2007] FMCA 592 Federal Magistrates Court of Australia Australia 11 May 2007 AustLII flag 7
SZGPJ v Minister for Immigration [2007] FMCA 19 Federal Magistrates Court of Australia Australia 31 Jan 2007 AustLII flag 1
WR Carpenter Holdings Pty Ltd v FCT [2006] FCA 1252; (2006) 234 ALR 451; (2006) 63 ATR 577 Federal Court of Australia Australia - Commonwealth 20 Sep 2006 AustLII flag 23
SZAQY v Minister for Immigration [2005] FMCA 771 Federal Magistrates Court of Australia Australia 9 Jun 2005 AustLII flag
NADH of 2001 v Minister for Immigration and Multicultural and Indigenous Affairs [2004] FCAFC 328; (2004) 214 ALR 264 Federal Court of Australia Australia - Commonwealth 22 Dec 2004 AustLII flag 548
Griffin v Repatriation Commission [2004] FMCA 486 Federal Magistrates Court of Australia Australia 27 Oct 2004 AustLII flag
Commissioner of Taxation v Linter Textiles Australia Ltd (Inliquidation) [2004] HCATrans 255 High Court of Australia Australia - Commonwealth 3 Aug 2004 AustLII flag 1
Cameron v Repatriation Commission [2003] FCA 1323; (2003) 77 ALD 81 Federal Court of Australia Australia - Commonwealth 21 Nov 2003 AustLII flag 17
Re Towns and Repatriation Commission [2003] AATA 457; 37 AAR 264 Administrative Appeals Tribunal Australia 22 May 2003 AustLII flag
Commissioner of Taxation v Linter Textiles Australia Ltd (in liq) [2003] FCAFC 63; (2003) 129 FCR 42; 52 ATR 502; 21 ACLC 816 Federal Court of Australia Australia - Commonwealth 14 Apr 2003 AustLII flag 4
Kajewski v FCT [2003] FCA 258; (2003) 52 ATR 455 Federal Court of Australia Australia - Commonwealth 26 Mar 2003 AustLII flag 21
Northern Tavern Pty Ltd v Liquor and Gambling Commissioner [2003] SASC 11; (2003) 85 SASR 191 Supreme Court of South Australia Australia - South Australia 29 Jan 2003 AustLII flag 1
Cameron and Repatriation Commission [2003] AATA 9 Administrative Appeals Tribunal Australia 8 Jan 2003 AustLII flag
Knauder v Moore [2002] FCAFC 404; (2002) 127 FCR 327 Federal Court of Australia Australia - Commonwealth 10 Dec 2002 AustLII flag 12
Re MIMA S20/2002 [2002] HCATrans 474 High Court of Australia Australia - Commonwealth 2 Oct 2002 AustLII flag
Appellant S106-2002 v Minister for Immigration and Multicultural Affairs S106/2002 [2002] HCATrans 473 High Court of Australia Australia - Commonwealth 2 Oct 2002 AustLII flag
Linter Textiles [2002] FCA 1089; (2002) 20 ACLC 1708; 50 ATR 548 Federal Court of Australia Australia - Commonwealth 6 Sep 2002 AustLII flag 2
Collector of Customs v Wallace Laboratories Pty Ltd [2002] FCA 659 Federal Court of Australia Australia - Commonwealth 30 May 2002 AustLII flag 2
Secretary, Department of Family & Community Services v Huynh [2002] FCA 112; 68 ALD 62 Federal Court of Australia Australia - Commonwealth 19 Feb 2002 AustLII flag 1
Bull v Repatriation Commission [2001] FCA 1832; (2001) 66 ALD 271; (2001) 34 AAR 326; (2001) 188 ALR 756 Federal Court of Australia Australia - Commonwealth 21 Dec 2001 AustLII flag 171
Harts Australia Ltd v Commissioner of Taxation [2001] FCA 1188 Federal Court of Australia Australia - Commonwealth 28 Aug 2001 AustLII flag 1
Feez Ruthning v Commissioner of Pay-Roll Tax [2001] QSC 303; (2001) 48 ATR 137 Supreme Court of Queensland Australia - Queensland 20 Aug 2001 AustLII flag 4
Telstra Super Pty Ltd v Flegeltaub [2000] VSCA 180; (2000) 2 VR 276; (2000) 45 ATR 470 Supreme Court of Victoria - Court of Appeal Australia - Victoria 28 Sep 2000 AustLII flag 35
Settlers Holdings Pty Ltd v Coles Myer Property Developments Pty Ltd [2000] WASCA 147; (2000) 109 LGERA 203 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Jun 2000 AustLII flag 5
Ngurratjuta Pmara Ntjara Aboriginal Corporation v Commissioner of Taxes (No 1) [2000] NTSC 17; (2000) 155 FLR 146 Supreme Court of the Northern Territory Australia - Northern Territory 3 Apr 2000 AustLII flag 5
Corporation of the City of Enfield v Development Assessment Commission [2000] HCA 5; (2000) 199 CLR 135; (2000) 169 ALR 400; (2000) 74 ALJR 490; (2000) 60 ALD 342; (2000) 106 LGERA 419; (2000) 21 Leg Rep 19 High Court of Australia Australia - Commonwealth 10 Feb 2000 AustLII flag 840
Thomas Cook Ltd v K Lane - 016/00 N Print S2320 [2000] AIRC 746 Australian Industrial Relations Commission Australia 10 Jan 2000 AustLII flag
Minister for Immigration and Multicultural Affairs v Eshetu [1999] HCA 21; (1999) 197 CLR 611; (1999) 162 ALR 577; (1999) 73 ALJR 746; (1999) 54 ALD 289; (1999) 9 Leg Rep 17 High Court of Australia Australia - Commonwealth 13 May 1999 AustLII flag 2132
Amway of Australia Pty Ltd v Commonwealth of Australia & Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1311 Federal Court of Australia Australia - Commonwealth 20 Oct 1998 AustLII flag
Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation [1995] FCA 1426 Federal Court of Australia Australia - Commonwealth 4 Aug 1995 AustLII flag
Crusher Holdings Pty Ltd v Commissioner of Taxes (NT) [1994] NTSC 82; (1994) 117 FLR 485; (1994) 29 ATR 156 Supreme Court of the Northern Territory Australia - Northern Territory 5 Sep 1994 AustLII flag 18
Copperart Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 462 Federal Court of Australia Australia - Commonwealth 17 Sep 1993 AustLII flag 1
Nicholas Paspaley Properties Pty Ltd v Commissioner of Taxes [1991] NTSC 7; (1991) 103 FLR 305; 21 ATR 1314 Supreme Court of the Northern Territory Australia - Northern Territory 1 Mar 1991 AustLII flag 5
Re Western Australian Capital Investments Co Ltd and Grant Heaton Johnston v the Commissioner of Taxation [1988] FCA 439 Federal Court of Australia Australia - Commonwealth 16 Dec 1988 AustLII flag 1
Re Risby Forest Industries Pty Ltd and Charles Arthur Risby v the Commissioner of Taxation [1988] FCA 304 Federal Court of Australia Australia - Commonwealth 29 Aug 1988 AustLII flag 1
Re David G Barnsdall, Executor of the Estate of the Late Peter Coronell Hains v Commissioner of Taxation [1988] FCA 192 Federal Court of Australia Australia - Commonwealth 10 Jun 1988 AustLII flag 1
Hadfield Finance Pty Ltd v FCT [1988] FCA 124; (1988) 79 ALR 249; (1988) 19 ATR 1083 Federal Court of Australia Australia - Commonwealth 21 Apr 1988 AustLII flag 11
Re Rogers Foundry and Engineering Pty Ltd v the Commissioner of Taxation [1988] FCA 80 Federal Court of Australia Australia - Commonwealth 24 Mar 1988 AustLII flag
Re Harry Stewart Hall and Joan Evelyn Hall and Repatriation Commission [1986] AATA 359 Administrative Appeals Tribunal Australia 13 Nov 1986 AustLII flag
National Companies & Securities Commission v Sim (No 1) [1987] VicRp 36; [1987] VR 411; (1986) 11 ACLR 171; (1986) 4 ACLC 719 Australia - Victoria 29 Oct 1986 AustLII flag 1
Robinson v Deputy Commissioner of Taxation [1984] FCA 103; (1984) 1 FCR 328; (1984) 52 ALR 719; 15 ATR 538 Federal Court of Australia Australia - Commonwealth 13 Apr 1984 AustLII flag 4
Commissioner for Corporate Affairs (Vic) v Guardian Investments Pty Ltd [1984] VicRp 81; [1984] VR 1019; (1984) 9 ACLR 162; (1984) 2 ACLC 165 Australia - Victoria 24 Feb 1984 AustLII flag 28
Re Te Velde and Director-General of Social Services [1981] AATA 87; (1981) 3 ALN N111 Administrative Appeals Tribunal Australia 21 Aug 1981 AustLII flag 83
Re Kim Leonie Thomson and Director-General of Social Services [1981] AATA 48 Administrative Appeals Tribunal Australia 12 Jun 1981 AustLII flag
FCT v Cooper Brookes (Wollongong) Pty Ltd [1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128 Federal Court of Australia Australia - Commonwealth 15 Aug 1979 AustLII flag 18
Melbourne Home of Ford Pty Ltd v Trade Practices Commission [1979] FCA 15; (1979) 36 FLR 450; (1979) 5 TPC 26 Federal Court of Australia Australia - Commonwealth 28 Mar 1979 AustLII flag 75
FCT v Students World (Aust) Pty Ltd [1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298 High Court of Australia Australia - Commonwealth 22 Feb 1978 AustLII flag 30
"Pricing, Mining and Taxation in Papua New Guinea" [1978] MLJ 1 Brunton, BD Malaysia 1 Jan 1978 PacLII flag
Bailey v FCT [1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429 High Court of Australia Australia - Commonwealth 4 Mar 1977 AustLII flag 204
Kolotex Hosiery (Australia) Pty Ltd v FCT [1973] HCA 28; (1973) 130 CLR 64; 1 ALR 213; (1973) 4 ATR 24; 47 ALJR 439 High Court of Australia Australia - Commonwealth 23 Aug 1973 AustLII flag 13

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Practical Injustice in the Context of Private Tax Rulings" (2016) 39 University of New South Wales Law Journal 1096 Azzi, John Australia circa 2016 AustLII flag 1
"Values in public law" (FCA) [2015] FedJSchol 21 Allsop, Justice James Australia circa 2015 AustLII flag
"Table of Cases" [2010] ELECD 58 Edited Legal Collections Data Australia circa 2010 AustLII flag
"Australian Cases Involving Questions of Public International Law 1996" (1997) 18 Australian Year Book of International Law 221 Devereux, Annemarie Australia circa 1997 AustLII flag
"Table of Cases" (1997) 18 Australian Year Book of International Law 517 Editors Australia circa 1997 AustLII flag
"Anti-Avoidance Discretions: The Continuing Battle to Control Tax Avoidance" (1981) 4 University of New South Wales Law Journal 17 Grbich, Yuri Australia circa 1981 AustLII flag 2
"Re Palmer and Minister for the Capital Territory" (1979) 10 (2) Federal Law Review 197 Wood, Peter Australia circa 1979 AustLII flag
"Pricing, Mining and Taxation in Papua New Guinea" [1978] MLJ 1 Brunton, BD Malaysia 1 Jan 1978 PacLII flag
"Control of the Commissioner's Discretionary Power under the Income Tax Assessment Act 1936-1974 (Cth), The" (1977-1978) 13 University of Western Australia Law Review 135 Sappideen, T R Australia - Western Australia circa 1978 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Companies Act, 1961 (NSW) s181, s201

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Casuarina Pty Ltd (1971) 127 CLR 62 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 45
Franklin's Selfserve Pty Ltd v FCT [1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673 High Court of Australia Australia - Commonwealth 3 Sep 1970 AustLII flag 57
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
Wood Preservation Ltd v Prior [1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112 United Kingdom circa 1969 LexisNexis flag 43
Driclad Pty Ltd v FCT [1968] HCA 91; (1968) 121 CLR 45; 14 ATD 302; 40 ALJR 285 High Court of Australia Australia - Commonwealth 21 Jun 1968 AustLII flag 156
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
Australian Communist Party v Commonwealth [1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129 High Court of Australia Australia - Commonwealth 9 Mar 1951 AustLII flag 660
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 592
Perpetual Executors, Trustees & Agency Co (WA) Ltd (John Turnbull Trust) v FCT (1935) 3 ATD 132 Australia circa 1935 flag 6
Metropolitan Gas Co v FCT [1932] HCA 58; (1932) 47 CLR 621; 39 ALR 60; 2 ATD 178 High Court of Australia Australia - Commonwealth 28 Nov 1932 AustLII flag 31
Boucaut Bay Co Ltd (In Liquidation) v The Commonwealth [1927] HCA 59; (1927) 40 CLR 98; 33 ALR 415 High Court of Australia Australia - Commonwealth 26 Oct 1927 AustLII flag 76
Ex parte Walsh and Johnson; In re Yates [1925] HCA 53; (1925) 37 CLR 36; [1926] ALR 46 High Court of Australia Australia - Commonwealth 18 Dec 1925 AustLII flag 259
O'Flaherty v McBride [1920] HCA 60; (1920) 28 CLR 283; 27 ALR 26 High Court of Australia Australia - Commonwealth 28 Sep 1920 AustLII flag 14
Lloyd v Wallach [1915] HCA 60; (1915) 20 CLR 299; 21 ALR 353 High Court of Australia Australia - Commonwealth 13 Sep 1915 AustLII flag 73

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