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Commissioner of Taxation v Scully   flag  101

[2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2
High Court of Australia
Australia - Commonwealth

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
A v Independent Commission Against Corruption [2014] NSWSC 1167 Supreme Court of New South Wales Australia - New South Wales 27 Aug 2014 AustLII flag 4
A2 v Australian Crime Commission [2006] FCA 106; 160 A Crim R 376; 61 ATR 721 Federal Court of Australia Australia - Commonwealth 16 Feb 2006 AustLII flag 4
ACR v Grace Worldwide Pty Ltd [2021] NSWPICPD 44 Personal Injury Commission of New South Wales Australia - New South Wales 7 Dec 2021 AustLII flag 8
American International Assurance Co (Australia) Ltd v Skewes [2010] VSC 307 Supreme Court of Victoria Australia - Victoria 7 Jul 2010 AustLII flag 6
Amway of Australia v Commissioner of Taxation (No 2) [2003] FCA 1533 Federal Court of Australia Australia - Commonwealth 19 Dec 2003 AustLII flag
An Employee and Commissioner of Taxation [2010] AATA 912 Administrative Appeals Tribunal Australia 17 Nov 2010 AustLII flag
Australian Gas Light Co v Mine Subsidence Board [2006] NSWLEC 494; (2006) 147 LGERA 433 Land and Environment Court of New South Wales Australia - New South Wales 11 Aug 2006 AustLII flag 7
Barre & Barre [2021] FamCA 101 Family Court of Australia Australia 8 Mar 2021 AustLII flag 11
Bennett v Higgins [2005] WASCA 197; 194 FLR 406; 58 AILR 400-100; (2005) 85 WAIG 3653; (2005) 146 IR 205 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 19 Oct 2005 AustLII flag 8
Bond v FCT [2015] FCA 245; [2015] ATC 20-499 Federal Court of Australia Australia - Commonwealth 25 Mar 2015 AustLII flag 5
Bradshaw v Emirates [2021] FCA 1407; (2021) 395 ALR 97 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 3
Brooks v Commissioner of Taxation [2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35 Federal Court of Australia Australia - Commonwealth 9 Jun 2000 AustLII flag 46
Bujdoso v New South Wales [2006] NSWSC 896 Supreme Court of New South Wales Australia - New South Wales 5 Sep 2006 AustLII flag 4
Central Coast Council v Norcross Pictorial Calendars Pty Ltd [2021] NSWCA 75; (2021) 391 ALR 157 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 May 2021 AustLII flag 16
Civil Service Association of Western Australia Incorporated v Director-General, Department for Child Protection [2010] WAIRComm 206 Western Australian Industrial Relations Commission Australia - Western Australia 15 Apr 2010 AustLII flag
Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd [2005] FCA 839; 60 ATR 52 Federal Court of Australia Australia - Commonwealth 22 Jun 2005 AustLII flag 7
Commissioner of State Revenue v 1043 Melton Highway Pty Ltd [2020] VSC 820 Supreme Court of Victoria Australia - Victoria 9 Dec 2020 AustLII flag
Commissioner of Taxation v Amway of Australia Ltd [2004] FCAFC 273; 141 FCR 40; 57 ATR 339 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 6
Commissioner of Taxation v Bogiatto [2020] FCA 1139 Federal Court of Australia Australia - Commonwealth 7 Aug 2020 AustLII flag 9
Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 Federal Court of Australia Australia - Commonwealth 22 Nov 2024 AustLII flag
Commissioner of Taxation v McNeil [2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275 Federal Court of Australia Australia - Commonwealth 8 Aug 2005 AustLII flag 6
Conder Tower Pty Ltd v CSR [2012] VSC 107 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 28
Confidential and Child Support Registrar, Re [2010] AATA 577; (2010) 116 ALD 623 Administrative Appeals Tribunal Australia 5 Aug 2010 AustLII flag 5
CSR Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1380; (2006) 68 NSWLR 440; 65 ATR 65 Supreme Court of New South Wales Australia - New South Wales 14 Dec 2006 AustLII flag 10
Davis v Cockatoo Dockyard Pty Ltd [2000] NSWDDT 6; (2000) 19 NSWCCR 594 Dust Diseases Tribunal of New South Wales Australia - New South Wales 20 Apr 2000 AustLII flag 2
Dawar & Dawar [2019] FamCA 569 Family Court of Australia Australia 4 Sep 2019 AustLII flag 1
Denton v Transport Accident Commission [2000] VSCA 221; (2000) 2 VR 374; (2000) 32 MVR 566 Supreme Court of Victoria - Court of Appeal Australia - Victoria 23 Nov 2000 AustLII flag 2
Dibb v Commissioner of Taxation [2003] FCA 673; (2003) 53 ATR 290 Federal Court of Australia Australia - Commonwealth 8 Jul 2003 AustLII flag 8
Dibb v Commissioner of Taxation [2004] FCAFC 126; (2004) 136 FCR 388; (2004) 207 ALR 151; (2004) 55 ATR 786; [2004] ALMD 5780 Federal Court of Australia Australia - Commonwealth 13 May 2004 AustLII flag 143
Electricity Generation Corporation t/as Verve Energy v Woodside Energy Ltd [2013] WASCA 36 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 20 Feb 2013 AustLII flag 33
Environmental Group Ltd v Bowd [2019] FCA 951; (2019) 288 IR 396; (2019) 137 ACSR 352 Federal Court of Australia Australia - Commonwealth 21 Jun 2019 AustLII flag 31
Fitness First Australia Pty Ltd v Fenshaw Pty Ltd [2016] NSWCA 207; (2017) 341 ALR 607; (2016) 18 BPR 36,239; (2016) 92 NSWLR 128 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Aug 2016 AustLII flag 20
Flageul v WeDrive Pty Ltd [2020] FCA 1666 Federal Court of Australia Australia - Commonwealth 18 Nov 2020 AustLII flag 8
Grueff v Virgin Australia Airlines Pty Ltd [2021] FCA 501; 395 ALR 249 Federal Court of Australia Australia - Commonwealth 12 May 2021 AustLII flag 4
Harris v Commissioner of Taxation [2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410 Federal Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 35
Holder & Holder [2020] FamCA 347 Family Court of Australia Australia 14 May 2020 AustLII flag 5
Hospitals and Health Services Act [2007] WAIRComm 396 Western Australian Industrial Relations Commission Australia - Western Australia 24 Apr 2007 AustLII flag
Insurance Commission of Western Australia v Kightly [2005] WASCA 154; (2005) 30 WAR 380; (2005) 193 FLR 322; (2005) 225 ALR 380; (2005) 13 ANZ Insurance Cases 61-656 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Aug 2005 AustLII flag 26
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 116
Jason McCosker; Tony Johnston; Tennescee Berry; Alexander Brown; Patrick Gomes v Bindaree Beef Pty Ltd [2021] FWC 2632 Fair Work Commission Australia 10 May 2021 AustLII flag
John Ralph Forster v Australia Imperial Financial Services Pty Ltd [2007] WAIRComm 450 Western Australian Industrial Relations Commission Australia - Western Australia 16 May 2007 AustLII flag
Johnston and Military Rehabilitation and Compensation Commission, Re [2011] AATA 443; (2011) 123 ALD 113 Administrative Appeals Tribunal Australia 24 Jun 2011 AustLII flag 3
Kempsey Shire Council v Baguley [2010] NSWCA 284 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Nov 2010 AustLII flag 3
Lake Fox Ltd and Commissioner of Taxation [2012] AATA 265 Administrative Appeals Tribunal Australia 4 May 2012 AustLII flag
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic) [2012] VSC 108 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 7
Lindsey v Commissioner for Taxation M8/2000 [2000] HCATrans 209 High Court of Australia Australia - Commonwealth 2 May 2000 AustLII flag
LQNN and Commissioner of Taxation (Taxation) [2020] AATA 1915 Administrative Appeals Tribunal Australia 24 Jun 2020 AustLII flag
Luke and Commissioner of Taxation [2011] AATA 801 Administrative Appeals Tribunal Australia 14 Nov 2011 AustLII flag
Markisic v Commonwealth of Australia [2010] NSWSC 24 Supreme Court of New South Wales Australia - New South Wales 25 Feb 2010 AustLII flag 8
Massalski & Riley (No 7) [2023] FedCFamC1F 128 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 8 Mar 2023 AustLII flag 2
Massalski (No 3) [2023] FedCFamC1A 133 Federal Circuit and Family Court of Australia - Division 1 Appellate Jurisdiction Australia - Commonwealth 16 Aug 2023 AustLII flag
McCunn and Commissioner of Taxation [2006] AATA 431; 62 ATR 1216 Administrative Appeals Tribunal Australia 18 May 2006 AustLII flag 1
McDonald v Moore [2003] WASCA 21 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Feb 2003 AustLII flag 6
Melcalfe v Northern Territory of Australia [2008] NTMC 38 Northern Territory Magistrate's Court Australia - Northern Territory 30 May 2008 AustLII flag
Mills v Richards [2002] WADC 57 District Court of Western Australia Australia - Western Australia 26 Mar 2002 AustLII flag 3
Mine Subsidence Board v Jemena Ltd [2013] NSWCA 465; (2013) 86 NSWLR 161; (2013) 198 LGERA 331 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Dec 2013 AustLII flag 3
Muir Electrical Co Pty Ltd v Commissioner of State Revenue [2001] VSCA 86; (2001) 4 VR 70; (2001) 47 ATR 283 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Jun 2001 AustLII flag 8
Palgo Holdings Pty Ltd v Gowans [2005] HCA 28; (2005) 221 CLR 249; (2005) 215 ALR 253; 79 ALJR 1121 High Court of Australia Australia - Commonwealth 25 May 2005 AustLII flag 124
Papadopoulos v MC Labour Hire Services Pty Ltd (Ruling [2009] VSC 176 Supreme Court of Victoria Australia - Victoria 5 May 2009 AustLII flag 2
Parkins v Lightning Ridge Miners ’ Association Ltd [2009] NSWSC 621; 75 NSWLR 427 Supreme Court of New South Wales Australia - New South Wales 6 Jul 2009 AustLII flag 3
Petrovic v City of Gosnells [2006] WADC 164 District Court of Western Australia Australia - Western Australia 18 Oct 2006 AustLII flag
Public Servant Case [2014] AATA 247 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag 5
Purvis and Commissioner of Taxation [2013] AATA 58; (2013) 90 ATR 739 Administrative Appeals Tribunal Australia 4 Feb 2013 AustLII flag 5
R v Hughes [2001] WASCA 300; (2001) 24 WAR 536; (2001) 164 FLR 403; (2001) 127 A Crim R 414 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 Sep 2001 AustLII flag 3
Re Ahmed and Secretary, Department of Education, Employment and Workplace Relations [2008] AATA 962; 49 AAR 124 Administrative Appeals Tribunal Australia 29 Oct 2008 AustLII flag 1
Re DSG Holdings Australia Pty Ltd [2020] NSWSC 644 Supreme Court of New South Wales Australia - New South Wales 27 May 2020 AustLII flag 1
Re Gentley and Secretary, Department of Family & Community Services [2001] AATA 561; 65 ALD 754; 33 AAR 203 Administrative Appeals Tribunal Australia 20 Jun 2001 AustLII flag 2
Re Macri and Department of Family and Community Services [2005] AATA 175; 83 ALD 301 Administrative Appeals Tribunal Australia 1 Mar 2005 AustLII flag 4
Reid v DPP (WA) [2012] WASCA 190; (2012) 224 A Crim R 100 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 8 Oct 2012 AustLII flag 10
Richards v Mills [2003] WASCA 97; (2003) 27 WAR 200; (2003) 38 MVR 554 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 9 May 2003 AustLII flag 10
Rolls Royce Industrial Power (Pacific) Ltd v James Hardie & Co Pty Ltd (No 5) [2000] NSWDDT 7; (2000) 19 NSWCCR 735 Dust Diseases Tribunal of New South Wales Australia - New South Wales 19 May 2000 AustLII flag
Serpanos v Commonwealth of Australia [2022] FCA 1226 Federal Court of Australia Australia - Commonwealth 18 Oct 2022 AustLII flag 16
South West Helicopters Pty Ltd v Stephenson [2017] NSWCA 312; (2017) 327 FLR 110; (2017) 98 NSWLR 1 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Dec 2017 AustLII flag 29
Spencer and Commissioner of Taxation [2007] AATA 1194; 100 ALD 389; 66 ATR 389; 45 AAR 73 Administrative Appeals Tribunal Australia 30 Mar 2007 AustLII flag 2
Stanford v Dermejian [2020] ACTSC 151 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 12 Jun 2020 AustLII flag 3
Stark v Commissioner of Taxation [2023] FCA 1523 Federal Court of Australia Australia - Commonwealth 19 Dec 2023 AustLII flag
TD 2009/4 - Income tax: in accounting for a Dividend Re-investment Plan, can a Co taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997? [2009] ATOTD 4 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TD 2009/4 - Income tax: in accounting for a Dividend Re-investment Plan, can a Co taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997? [2009] ATOTD TD2009/4 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Tomasevic v Victoria [2020] VSC 415 Supreme Court of Victoria Australia - Victoria 9 Jul 2020 AustLII flag 3
TR 2006/1 - Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936 [2006] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/1 - Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936 [2006] ATOTR TR2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2009/6 - Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities [2009] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TR 2009/6 - Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities [2009] ATOTR TR2009/6 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TR 2010/4 - Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement [2010] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/4 - Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement [2010] ATOTR TR2010/4 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997 [2013] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997 [2013] ATOTR TR2013/6 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule [2021] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule [2021] ATOTR TR2021/5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights [2024] ATODTR 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights [2024] ATODTR TR2024/D1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
FCT v McNeil [2006] HCATrans 300 Transcript of Proceedings Australia - Commonwealth 14 Jun 2006 AustLII flag 2
W & C Broadhurst Pty Ltd [2022] VSC 737 Supreme Court of Victoria Australia - Victoria 30 Nov 2022 AustLII flag
W & D Engineering Pty Ltd v Chief Executive Officer of Customs [2000] FCA 440 Federal Court of Australia Australia - Commonwealth 7 Apr 2000 AustLII flag 5
WorkPac Pty Ltd v Thearle [2016] NSWCA 303 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Nov 2016 AustLII flag 5
Worksafe Western Australia Commissioner v The Original Croissant Gourmet Pty Ltd [2007] WAIRComm 1273 Western Australian Industrial Relations Commission Australia - Western Australia 30 Oct 2007 AustLII flag
Ycnm v FCT [2019] AATA 1592; (2019) 110 ATR 151 Administrative Appeals Tribunal Australia 1 Jul 2019 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment" (2007) 10 Journal of Australian Taxation 1 Black, C Australia circa 2007 AustLII flag
"Unenforceable Exclusions in Travel Insurance" [2018] USydLRS 3 (2018) 29 Insurance Law Journal 71 Campbell, J C Australia circa 2018 AustLII flag 2
"Taxation Scholarship in Australia and New Zealand: a Preliminary View" (2002) 5 (2) Journal of Australian Taxation 306 Fong, Colin Australia circa 2002 AustLII flag
"Law at Century's End - A Millennial View from the High Court of Australia" (2001) 1 Macquarie Law Journal 1 Kirby, Michael Australia circa 2001 AustLII flag 6

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