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Re Commissioner of Taxation; Deputy Commissioner of Taxation (Melbourne); Douglas Franklin Booth; Norman Rosenbaum and Deputy Commissioner of Taxation (Sydney) v Citibank Ltd   flag 

[1989] FCA 126
Federal Court of Australia
Australia - Commonwealth
19th April, 1989

Legislation Cited

s10, s263
Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s5
Crimes Act 1914 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act (Cth) s127
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s8
Trust Recoupment Tax Assessment Act 1985 (Cth)
Bank Account Debits Tax Administration Act 1982 (Cth)
Estate Duty Assessment Act 1914 (Cth)
Income Tax Act (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Sales Tax Procedure Act 1934 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) s4
The Act (Cth)
Crimes Act (NSW)
Income Tax (Management) Act 1928 (NSW)
Land and Income Tax Assessment Act, 1907 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Grant v Downs [1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198 High Court of Australia Australia - Commonwealth 26 Nov 1976 AustLII flag 1125
Baker v Campbell [1983] HCA 39; (1983) 153 CLR 52; (1983) 49 ALR 385; (1983) 57 ALJR 749; 14 ATR 713; 83 ATC 4,606 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 847
Sorby v The Commonwealth [1983] HCA 10; (1983) 152 CLR 281; (1983) 46 ALR 237; (1983) 57 ALJR 248 High Court of Australia Australia - Commonwealth 18 Mar 1983 AustLII flag 426
Trade Practices Commission v Sterling [1979] FCA 33; (1979) 36 FLR 244; [1979] ATPR 40-121 Federal Court of Australia Australia - Commonwealth 15 Jun 1979 AustLII flag 401
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 348
Waugh v British Railways Board [1979] UKHL 2; [1980] AC 521; [1979] 2 All ER 1169; [1979] 3 WLR 150; [1980] CR 521 House of Lords United Kingdom circa 1980 BAILII flag 212
FCT v Australia and New Zealand Banking Group Ltd 143 CLR 499; 16 ALR 721; 52 ALJR 73; 8 ATR 140 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 206
Wheeler v Le Marchant [1881] UKLawRpCh 106; (1881) 17 Ch D 675 Court of Chancery United Kingdom 6 Apr 1881 CommonLII flag 203
Grain Elevators Board (Vic) v Dunmunkle Corporation [1946] HCA 13; (1946) 73 CLR 70; [1946] ALR 273 High Court of Australia Australia - Commonwealth 31 May 1946 AustLII flag 199
Kuruma v R [1954] UKPC 43; [1955] AC 197; [1955] 1 All ER 236 Privy Council United Kingdom 8 Dec 1954 BAILII flag 187
FCT v Citibank Ltd (1989) 20 FCR 403; (1989) 85 ALR 588; (1989) 20 ATR 292 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 157
Cowell v Rosehill Racecourse Co Ltd (1937) 56 CLR 605 Australia - Commonwealth circa 1937 Legal Online / Westlaw flag 156
Melbourne Corporation v Barry [1922] HCA 56; (1922) 31 CLR 174; 29 ALR 86; 44 ALT 20 High Court of Australia Australia - Commonwealth 15 Dec 1922 AustLII flag 150
Maunsell v Olins [1975] AC 373; [1975] 1 All ER 16 United Kingdom circa 1975 LexisNexis / Westlaw flag 149
Smorgon v Australia and New Zealand Banking Group Ltd [1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137 High Court of Australia Australia - Commonwealth 3 Dec 1906 AustLII flag 118
Kirkness v John Hudson & Co Ltd [1955] AC 696; [1955] 2 All ER 345 United Kingdom circa 1955 LexisNexis / Westlaw flag 100
Calcraft v Guest [1898] UKLawRpKQB 46; [1898] 1 QB 759; 67 LJQB 505; 78 LT 283 United Kingdom 17 Mar 1898 CommonLII flag 93
Robson v Hallett [1967] 2 QB 939; [1967] 2 All ER 407; 51 Cr App R 307; (1967) 3 WLR 28 United Kingdom circa 1967 LexisNexis / Westlaw flag 80
Ormond Investment Co v Betts [1928] AC 143 United Kingdom circa 1928 LexisNexis / Westlaw flag 70
Alfred Crompton Amusement Machines Ltd v Customs and Excise Commissioners (No 2) [1972] 2 QB 102 United Kingdom circa 1972 LexisNexis / Westlaw flag 69
AM & S Europe Ltd v Commission of the European Communities [1983] QB 878 United Kingdom circa 1983 LexisNexis / Westlaw flag 68
Arno v Forsyth (1986) 9 FCR 576; 65 ALR 125 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 66
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 2 KB 403; 125 LT 108; 90 LJKB 461 United Kingdom circa 1921 LexisNexis / Westlaw flag 60
Pearse v Pearse [1846] EngR 1195; 63 ER 950; (1846) 1 De G & Sm 12 Court of Chancery United Kingdom circa 1846 CommonLII flag 57
Attorney-General v Clarkson [1899] UKLawRpKQB 206; (1900) 1 QB 156 United Kingdom 6 Dec 1899 CommonLII flag 33
Re Macmanaway [1951] AC 161 United Kingdom circa 1951 LexisNexis / Westlaw flag 31
Social Security and Veterans' Entitlements Amendment (No 2 Act 1987 United Kingdom circa 1987 flag 26
Six Carpenters' Case [1572] EngR 452; 8 Co Rep 146; 77 ER 695 King's Bench United Kingdom circa 1572 CommonLII flag 26
Southwestern Indemnities Ltd v Bank of New South Wales [1973] HCA 52; (1973) 129 CLR 512; 1 ALR 517; (1973) 4 ATR 130; 47 ALJR 600 High Court of Australia Australia - Commonwealth 9 Nov 1973 AustLII flag 22
2 Inst 200 2 Inst 200 Italy circa 1980 flag 20
Cornish v Stubbs [1870] UKLawRpCP 20; 5 CP 334 United Kingdom 11 Feb 1870 CommonLII flag 18
Re Cuno [1889] UKLawRpCh 161; (1889) 43 Ch D 12; 62 LT 15 United Kingdom 1 Nov 1889 CommonLII flag 17
Thompson v JT Fossey Pty Ltd (No 1) (1978) 20 ALR 496 Australia circa 1978 LexisNexis AU flag 15
Bell v David Jones Ltd [1948] NSWStRp 77; (1948) 49 SR (NSW) 223; 66 WN (NSW) 62 Supreme Court of New South Wales Australia - New South Wales 3 Dec 1948 AustLII flag 11
Sharp v Deputy Commissioner of Taxation (1988) 18 FCR 475; (1988) 86 ALR 77; 19 ATR 1047 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 9
Field v Field [1948] ArgusLawRp 48; 55 ALR 545 Argus Law Reports Australia 28 Jun 1948 AustLII flag 9
Re Borden and Elliott and R (1975) 30 CCC (2d) 337; (1975) 70 DLR (3d) 579 Canada circa 1975 flag 6
Clyne v Commissioner of Taxation [1985] FCA 363; (1985) 8 FCR 130; (1985) 16 ATR 938 Federal Court of Australia Australia - Commonwealth 2 Oct 1985 AustLII flag 4
(1950) 23 Australian Law Journal 640 (1950) 23 Australian Law Journal 640 Australian Law Journal Australia circa 1950 Legal Online flag 1
"Professional privilege and the Income Tax Acts" (1933) 7 Australian Law Journal 71 Australian Law Journal Australia circa 1933 Legal Online flag 1
7 Australian Law Journal 138 7 Australian Law Journal 138 Australian Law Journal Australia circa 1980 Legal Online flag 1

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