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Manzi v Smith   flag  71

[1975] HCA 35; (1975) 132 CLR 671; (1975) 7 ALR 685; (1975) 49 ALJR 376
High Court of Australia
Australia - Commonwealth
5th September, 1975

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hallam v Tancred [2024] FCA 837 Federal Court of Australia Australia - Commonwealth 31 Jul 2024 AustLII flag 1
Mpinda v Fair Work Commission (No 2) [2024] FCA 692 Federal Court of Australia Australia - Commonwealth 28 Jun 2024 AustLII flag
Re JDH Capital Pty Ltd [2024] NSWSC 164 Supreme Court of New South Wales Australia - New South Wales 27 Feb 2024 AustLII flag 2
Poralu Marine Australia Pty Ltd v MV Dijksgracht [2023] FCAFC 147 Federal Court of Australia Australia - Commonwealth 8 Sep 2023 AustLII flag
Elks v Melgear Pty Ltd [2023] QSC 150 Supreme Court of Queensland Australia - Queensland 14 Jul 2023 AustLII flag 1
Horn v GA & RG Horn Pty Ltd [2022] NSWSC 1519 Supreme Court of New South Wales Australia - New South Wales 10 Nov 2022 AustLII flag 6
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Trustee for JC Mobile Sharpening Discretionary Trust (Taxation) [2022] AATA 2482 Administrative Appeals Tribunal Australia 5 Aug 2022 AustLII flag
Harper v Gold Coast Pistol Club Ltd [2022] FCA 525 Federal Court of Australia Australia - Commonwealth 16 Feb 2022 AustLII flag 1
Roufeil as Trustee of the Bankrupt Estate of Tarrant v Tarrant Enterprises Pty Ltd as Trustee for the MRT Family Trust [2021] FedCFamC2G 67 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 22 Sep 2021 AustLII flag
Parker v HG Innovations Pty Ltd [2021] FCA 1051 Federal Court of Australia Australia - Commonwealth 31 Aug 2021 AustLII flag 3
Chan v Valmorbida Custodians Pty Ltd [2020] VSC 590 Supreme Court of Victoria Australia - Victoria 14 Sep 2020 AustLII flag 6
Bryant, in the matter of Gunns Ltd (in liq) (receivers and managers appointed) v Edenborn Pty Ltd [2020] FCA 715; 381 ALR 190; (2020) 145 ACSR 20 Federal Court of Australia Australia - Commonwealth 27 May 2020 AustLII flag 12
Marra Capital Investments Pty Ltd, in the matter of Tri-City Trucks (NSW) Pty Ltd (in liq) v Smith (liquidator) [2018] FCAFC 211; 132 ACSR 352 Federal Court of Australia Australia - Commonwealth 28 Nov 2018 AustLII flag 2
Michell v Onroad Offroad Pty Ltd [2018] VSC 648 Supreme Court of Victoria Australia - Victoria 31 Oct 2018 AustLII flag 4
Turco v Liquor Equity Pty Ltd [2018] FCCA 1520 Federal Circuit Court of Australia Australia 26 Oct 2018 AustLII flag
Trenfield v HAG Import Corporation (Australia) Pty Ltd [2018] QDC 107 District Court of Queensland Australia - Queensland 15 Jun 2018 AustLII flag 2
Smith v Marra Capital Investments Pty Ltd, in the matter of Tri-City Trucks (NSW) Pty Ltd (in liq) [2017] FCA 1482 Federal Court of Australia Australia - Commonwealth 11 Dec 2017 AustLII flag 1
White v Timbercorp Finance Pty Ltd (in liq) [2017] VSCA 361; (2017) 123 ACSR 284 Supreme Court of Victoria - Court of Appeal Australia - Victoria 8 Dec 2017 AustLII flag 13
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180; (2016) 344 ALR 589; (2016) 104 ATR 491 Federal Court of Australia Australia - Commonwealth 16 Dec 2016 AustLII flag 8
Timbercorp Finance Pty Ltd v Collins [2016] VSC 776; (2016) 119 ACSR 478 Supreme Court of Victoria Australia - Victoria 15 Dec 2016 AustLII flag 7
Fugle v Commissioner of Inland Revenue [2016] NZHC 1997; (2016) 27 NZTC 22,069 High Court of New Zealand New Zealand 25 Aug 2016 NZLII flag 3
Fugle v Commissioner of Inland Revenue [2016] NZTRA 2 New Zealand Taxation Review Authority New Zealand 16 Feb 2016 NZLII flag 2
Apple & Pear Australia Ltd v Pink Lady America LLC [2015] VSC 617 Supreme Court of Victoria Australia - Victoria 10 Nov 2015 AustLII flag 6
Commissioner of Taxation v Desalination Technology Pty Ltd [2015] FCAFC 96; (2015) 66 AAR 553 Federal Court of Australia Australia - Commonwealth 3 Jul 2015 AustLII flag 4
D J Piercy Pty Ltd v Parsons Management Group Pty Ltd [No 2] [2015] WADC 53 District Court of Western Australia Australia - Western Australia 14 May 2015 AustLII flag
GSTR 2015/1 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2015] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTR 2015/1 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2015] ATOGSTR GSTR2015/1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTR 2014/D4 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2014] ATODGSTR GSTR2014/D4 Australian Taxation Office Australia - Commonwealth 24 Sep 2014 AustLII flag
Hudson Investment Group Ltd v Atanaskovic [2014] NSWCA 255; (2014) 311 ALR 290 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 5 Aug 2014 AustLII flag 10
Professional Admin Service Centres Pty Ltd v FCT [2013] FCA 1123; (2013) 94 ATR 445; [2013] ATC 20-424 Federal Court of Australia Australia - Commonwealth 1 Nov 2013 AustLII flag 11
Searle (formerly Pencious) & Pencious [2013] FamCA 375 Family Court of Australia Australia 28 May 2013 AustLII flag 7
Georges v Seaborn International Pty Ltd (Trustee), Re; Sonray Capital Markets Pty Ltd (in liq) [2012] FCAFC 140; (2012) 206 FCR 408; (2012) 294 ALR 468 Federal Court of Australia Australia - Commonwealth 5 Oct 2012 AustLII flag 12
Westpac Banking Corporation v Bell Group Ltd (in liq) (No 3) [2012] WASCA 157; (2012) 44 WAR 1; (2012) 270 FLR 1; (2012) 89 ACSR 1 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Aug 2012 AustLII flag 213
Keays v JP Morgan Administrative Services Australia Ltd [2012] FCAFC 100; (2012) 224 IR 406 Federal Court of Australia Australia - Commonwealth 12 Jul 2012 AustLII flag 15
A & C Sliwa Pty Ltd and Commissioner of Taxation [2011] AATA 390 Administrative Appeals Tribunal Australia 6 Jun 2011 AustLII flag 1
Urusoglu v MSU Management Pty Ltd [2011] NSWSC 54 Supreme Court of New South Wales Australia - New South Wales 18 Feb 2011 AustLII flag 7
Ambridge Investments Pty Ltd (in liq) v Baker [2010] VSC 59 Supreme Court of Victoria Australia - Victoria 12 Mar 2010 AustLII flag 55
TR 2010/3 - Income tax: Division 7A loans: trust entitlements [2010] ATOTR TR2010/3 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Atco Controls Pty Ltd (in liq) v Newtronics Pty Ltd (recs and mgrs apptd) [2009] VSCA 238; (2009) 25 VR 411; (2009) 78 ACSR 375 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Oct 2009 AustLII flag 36
Softwash Castle Towers Pty Ltd v Queensland Investment Corporation [2009] NSWSC 490 Supreme Court of New South Wales Australia - New South Wales 5 Jun 2009 AustLII flag 2
Cir v Albany Food Warehouse Ltd HC WN Civ-2008-485-1444 [2009] NZHC 617 High Court of New Zealand New Zealand 26 May 2009 NZLII flag
County Securities Pty Ltd v Challenger Group Holdings Pty Ltd [2008] NSWCA 193 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Aug 2008 AustLII flag 180
Whether dividend effectively declared, imputation credit [2008] NZTRA 7 New Zealand Taxation Review Authority New Zealand 4 Jun 2008 NZLII flag
Re TSC 2000 Pty Ltd and Commissioner of Taxation [2007] AATA 1629; (2007) 66 ATR 945 Administrative Appeals Tribunal Australia 3 Aug 2007 AustLII flag 4
Hall (As Liquidator of Symtec Products Pty Ltd) v Kayon Pty Ltd [2007] SADC 75 District Court of South Australia Australia - South Australia 12 Jul 2007 AustLII flag
Re York Street Mezzanine Pty Ltd (in liq) [2007] FCA 922; (2007) 162 FCR 358; (2007) 240 ALR 567; [2008] ASC 155-097; (2007) 64 ACSR 1 Federal Court of Australia Australia - Commonwealth 28 Jun 2007 AustLII flag 42
Yard v Yardoo Pty Ltd [2006] VSC 109 Supreme Court of Victoria Australia - Victoria 24 Mar 2006 AustLII flag 6
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2004] HCATrans 166 High Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag
GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)? [2004] ATOGSTD GSTD2004/4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)? [2004] ATOGSTD 4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Carabelas v Scott [2003] SASC 389; (2003) 177 FLR 334; 22 ACLC 881 Supreme Court of South Australia Australia - South Australia 5 Dec 2003 AustLII flag 10
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2003] HCATrans 472 High Court of Australia Australia - Commonwealth 14 Nov 2003 AustLII flag
Scott v Carabelas [2003] SASC 156 Supreme Court of South Australia Australia - South Australia 29 May 2003 AustLII flag 3
Clout (Trustee) v Anscor Pty Ltd [2003] FCA 326 Federal Court of Australia Australia - Commonwealth 10 Apr 2003 AustLII flag 4
Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd [2001] FCA 1833; (2001) 117 FCR 424 Federal Court of Australia Australia - Commonwealth 20 Dec 2001 AustLII flag 436
Osric Investments Pty Ltd v Clout (as liquidator of Woburn Downs Pastoral Pty Ltd) [2001] FCA 1402; 20 ACLC 1; (2001) 48 ATR 184; [2002] Aust Contract Reports 90-139 Federal Court of Australia Australia - Commonwealth 3 Oct 2001 AustLII flag 30
Expressway Spares Pty Ltd v CTK Engineering Pty Ltd [2000] NSWSC 1200 Supreme Court of New South Wales Australia - New South Wales 12 Dec 2000 AustLII flag 7
Australian Trade Commission v International Universities of Australia Pty Ltd [2000] FCA 348 Federal Court of Australia Australia - Commonwealth 7 Apr 2000 AustLII flag 4
CC (New South Wales) Pty Ltd (in liquidation) v Commissioner of Taxation [1997] FCA 23 Federal Court of Australia Australia - Commonwealth 3 Feb 1997 AustLII flag
In the matter of: AMN Pty Ltd (in liquidation) (ACN 0101 048 987) [1997] FCA 6 Federal Court of Australia Australia - Commonwealth 20 Jan 1997 AustLII flag
MacIntosh v Fortex Group Ltd (in receivership) HC Wellington CP180/94 [1996] NZHC 1575; [1997] 1 NZLR 711; [1996] 2 ERNZ 520; (1997) 6 NZBLC 102,141 High Court of New Zealand New Zealand 27 Nov 1996 NZLII flag 6
Re Bank of Qld Ltd [1996] QCA 367 Supreme Court of Queensland - Court of Appeal Australia - Queensland 4 Oct 1996 AustLII flag
MT 2050 - Fringe benefits tax: payment of recipients contribution by journal entry [1992] ATOMTROS MT2050 Australian Taxation Office Australia - Commonwealth 6 Feb 1992 AustLII flag
Temples Wholesale Flower Pty Ltd v FCT [1991] FCA 162 Federal Court of Australia Australia - Commonwealth 22 Apr 1991 AustLII flag 3
It 2603 - Income Tax : Scrip Dividends [1990] ATOITR IT2603 Australian Taxation Office Australia - Commonwealth 12 Jul 1990 AustLII flag
Re Temples Wholesale Flower Supplies Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 222 Federal Court of Australia Australia - Commonwealth 6 Jul 1990 AustLII flag
Director-General of Social Services v Hales [1983] FCA 81; 47 ALR 281; (1983) 78 FLR 373; (1983) 5 ALN N162; (1983) 13 SSR 136 Federal Court of Australia Australia - Commonwealth 5 May 1983 AustLII flag 570
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Brookton Co-operative Society Ltd v Commissioner of Taxation (Cth) [1979] FCA 18; 39 FLR 130; 24 ALR 547; 9 ATR 763 Federal Court of Australia Australia - Commonwealth 1 May 1979 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Defining ordinary income after McNeil" [2009] UNSWLRS 32 Cashmere, Maurice; Fisher, Rodney Australia circa 2009 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case) [1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407 Court of Chancery United Kingdom 25 Jan 1873 CommonLII flag 107
Eyles v Ellis [1827] EngR 409; 130 ER 710; (1827) 4 Bing 112 Court of Common Pleas United Kingdom circa 1827 CommonLII flag 11

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