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South Australia v Commonwealth     29

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Parliamentary Trustee of Parliamentary Contribution Superannuation Fund v Commissioner of Taxation	[2013] FCAFC 127; (2013) 216 FCR 329; (2013) 305 ALR 397; (2013) 96 ATR 334	Federal Court of Australia	Australia - Commonwealth	14 Nov 2013	AustLII		1
Commonwealth, States, Northern Territory and Australian Capital Territory	[2011] ATOMTR MT2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Commonwealth, States, Northern Territory and Australian Capital Territory	[2011] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	AustLII		3
Barnes v R	[2010] NSWCCA 136; 79 ACSR 164	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	30 Jun 2010	AustLII
Undershaft (No 1) Ltd v FCT	[2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091	Federal Court of Australia	Australia - Commonwealth	3 Feb 2009	AustLII		56
Virgin Holdings SA v Commissioner of Taxation	[2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII		6
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		20
Re Fowler and Commissioner of Taxation	[2006] AATA 808; 64 ATR 1113	Administrative Appeals Tribunal	Australia	21 Sep 2006	AustLII		1
GSTR 2006/5 - Goods and services tax: meaning of 'Commonwealth, a State or a Territory'	[2006] ATOGSTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/5 - Goods and services tax: meaning of 'Commonwealth, a State or a Territory'	[2006] ATOGSTR GSTR2006/5	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2005/D3 - Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000	[2005] ATODGSTR GSTR2005/D3	Australian Taxation Office	Australia - Commonwealth	4 Oct 2005	AustLII
Re Proctor and Commissioner of Taxation	[2005] AATA 389; (2005) 87 ALD 247; 59 ATR 1064	Administrative Appeals Tribunal	Australia	2 May 2005	AustLII		14
SGH Ltd v Commissioner of Taxation	[2002] HCA 18; (2002) 210 CLR 51; (2002) 188 ALR 241; (2002) 76 ALJR 780; (2002) 49 ATR 521; (2002) 23 Leg Rep 2	High Court of Australia	Australia - Commonwealth	1 May 2002	AustLII		93
Suncorp Building Society Ltd) v Commissioner of Taxation B19/2001	[2001] HCATrans 634	High Court of Australia	Australia - Commonwealth	6 Dec 2001	AustLII
Heydon v NRMA Ltd (No 2)	[2001] NSWCA 445; (2001) 53 NSWLR 600	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	3 Dec 2001	AustLII		69
Kosa v State Rail Authority of NSW	[2001] NSWCA 397	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	2 Nov 2001	AustLII
Paliflex Pty Ltd v Chief Commissioner of State Revenue	[2001] NSWSC 858	Supreme Court of New South Wales	Australia - New South Wales	4 Oct 2001	AustLII
Bright v Femcare Ltd	[1999] FCA 1377; (1999) 166 ALR 743; [1999] ATPR 41-720	Federal Court of Australia	Australia - Commonwealth	6 Oct 1999	AustLII		18
Walter Hammond & Associates Pty Ltd v NSW S165/1996	[1997] HCATrans 104	High Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII		1
Ha v NSW S45/1996	[1997] HCATrans 103	High Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Allders International Pty Ltd v Commissioner of State Revenue M62/1995	[1996] HCATrans 139	High Court of Australia	Australia - Commonwealth	20 Mar 1996	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest	[1993] ATOTR 28	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest	[1993] ATOTR TR93/28	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR TR93/27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Government Insurance Office of New South Wales v Deputy Commissioner of Taxation (Sydney South) and Commissioner of Taxation	[1992] FCA 166	Federal Court of Australia	Australia - Commonwealth	16 Apr 1992	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Taxing Financial Instruments: Uncertainty In Tax And Accounting?"	[2005] JlATaxTA 4	Fisher, Rodney	Australia	circa 2005	AustLII
"Federal Limitations on the Legislative Power of the States and the Commonwealth to Bind one another"	(2003) 31 (3) Federal Law Review 507	Twomey, Anne	Australia	circa 2003	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Queensland v The Commonwealth	[1987] HCA 2; (1987) 162 CLR 74; 69 ALR 207; (1987) 18 ATR 158; 61 ALJR 104	High Court of Australia	Australia - Commonwealth	3 Feb 1987	AustLII		31
Nowegijick v R	[1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20	Supreme Court of Canada	Canada	25 Jan 1983	Supreme Court of Canada		60
Re Exported Natural Gas Tax	[1982] 1 SCR 1004			circa 1982			5
In Re Federal Tax on Exported Natural Gas	(1982) 136 DLR (3d) 385		Canada	circa 1982			3
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		59
Superannuation Fund Investment Trust v Commissioner of Stamps (SA) (No 2)	(1980) 25 SASR 35; (1980) 47 FLR 14; (1980) 31 ALR 327; 11 ATR 76	Supreme Court of South Australia	Australia - South Australia	circa 1980	Legal Online / Westlaw		2
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII		74
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		139
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		176
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		305
Young v Queensland Trustees Ltd	[1956] HCA 51; (1956) 99 CLR 560; [1956] ALR 939	High Court of Australia	Australia - Commonwealth	circa 1956	AustLII		292
Essendon Corporation v Criterion Theatres Ltd	[1947] HCA 15; 74 CLR 1; [1947] ALR 270	High Court of Australia	Australia - Commonwealth	2 Jun 1947	AustLII		65
Resch v FCT	[1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203	High Court of Australia	Australia - Commonwealth	4 Feb 1942	AustLII		50
United States v Stewart	311 US 60; 85 L Ed 40; 61 SCt 102	United States Supreme Court	United States	16 Dec 1940	WorldLII		101
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		243
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148
FCT v Thorogood	[1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400	Argus Law Reports	Australia - Commonwealth	16 Sep 1927	AustLII		29
Merchants' Loan & Trust Co v Smietanka	(1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75	United States Supreme Court	United States	28 Mar 1921	WorldLII		43
Harding v FCT	[1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137	Argus Law Reports	Australia - Commonwealth	26 Apr 1917	AustLII		31
Attorney-General of NSW v Collector of Customs for NSW	[1908] HCA 28; (1908) 5 CLR 818; 14 ALR 516	High Court of Australia	Australia - Commonwealth	23 May 1908	AustLII		38
Municipal Council of Sydney v Commonwealth	[1904] HCA 50; (1904) 1 CLR 208; 10 ALR (CN) 29	High Court of Australia	Australia - Commonwealth	10 May 1904	AustLII		90
D'Emden v Pedder	[1904] HCA 1; (1904) 1 CLR 91; 10 ALR (CN) 30	High Court of Australia	Australia - Commonwealth	24 Feb 1904	AustLII		195
Bachrach v Nelson	182 NE 909		United States				4
Bennett and White (Calgary) Ltd v Municipal District of Sugar City No	5 AC 786		United Kingdom	circa 1938	LexisNexis / Westlaw		2