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Pearce v R   flag  13

[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260
Supreme Court of Western Australia - Court of Appeal
Australia - Western Australia
15th April, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wharton v R (No 2) [2015] WASCA 176 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 2 Sep 2015 AustLII flag 10
R v Cox; R v Cuffe; R v Morrison [2013] QCA 10 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Feb 2013 AustLII flag 12
Hart v Commonwealth DPP (DPP) (Cth) [2011] QCA 351; [2012] 2 Qd R 203; (2011) 255 FLR 197; (2011) 285 ALR 340 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Dec 2011 AustLII flag 1
R v Huston; R v Fox; R v Henke; ex parte Cth DPP [2011] QCA 350; (2011) 219 A Crim R 209 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Dec 2011 AustLII flag 22
Commonwealth DPP v Hart [2010] QDC 457 District Court of Queensland Australia - Queensland 30 Nov 2010 AustLII flag 3
R v Hargraves & Stoten [2010] QCA 328 Supreme Court of Queensland - Court of Appeal Australia - Queensland 23 Nov 2010 AustLII flag 6
R v Hargraves and Stoten [2010] QSC 188 Supreme Court of Queensland Australia - Queensland 8 Jun 2010 AustLII flag 4
Hay v R [2009] NSWCCA 228 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 8 Sep 2009 AustLII flag 6
R v Petroulias (No 30) [2007] NSWSC 1119; (2007) 214 FLR 311 Supreme Court of New South Wales Australia - New South Wales 8 Oct 2007 AustLII flag 2
Thompson v R [2005] WASCA 223; (2005) 157 A Crim R 385 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Nov 2005 AustLII flag 65

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Privilege in Perspective: Client Legal Privilege in Federal Investigations [2007] ALRC 107 Australian Law Reform Commission Australia circa 2007 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance" [2010] RevenueLawJl 2 Xynas, Lidia Australia circa 2010 AustLII flag
"Walking the line: when is tax advice a conspiracy to defraud the Commonwealth? an analysis of Perce v R" (2006) 9 Journal of Australian Taxation 1 Hodgson, Helen Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Crimes Act 1914 (Cth) s19AP
Income Tax Assessment Act 1936 (Cth) s1, s8, s177A, s177D, s177F, s260
Income Tax Assessment Act 1997 (Cth) s2.5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harman v Western Australia [2004] WASCA 230; (2004) 29 WAR 380 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 18 Oct 2004 AustLII flag 13
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
McMaster v R [2004] WASCA 52; (2004) 144 A Crim R 428 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 2 Apr 2004 AustLII flag 22
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
Beard v R [2003] WASCA 262 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Nov 2003 AustLII flag 8
Wills v Petroulias [2003] NSWCA 286; 204 ALR 162; (2003) 58 NSWLR 598; 54 ATR 529 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Oct 2003 AustLII flag 17
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
Macleod v R [2003] HCA 24; (2003) 214 CLR 230; (2003) 197 ALR 333; (2003) 77 ALJR 1047; (2003) 140 A Crim R 343; (2003) 24 Leg Rep C1; (2003) 21 ACLC 1601 High Court of Australia Australia - Commonwealth 7 May 2003 AustLII flag 152
R v Iannelli [2003] NSWCCA 1; 175 FLR 96; (2003) 56 NSWLR 247; 52 ATR 87; 139 A Crim R 1 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 26 Feb 2003 AustLII flag 22
Henry Walker Contracting Pty Ltd v Farnworth [2002] WASCA 167 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 24 Jun 2002 AustLII flag 2
Howland-Rose v Commissioner of Taxation [2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206 Federal Court of Australia Australia - Commonwealth circa 2002 AustLII flag 30
DPP (Cth) v Goldberg [2001] VSCA 107; (2001) 184 ALR 387; 48 ATR 549 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Jul 2001 AustLII flag 29
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Tran v R [2000] FCA 1888; (2000) 105 FCR 182; 180 ALR 62; (2000) 118 A Crim R 218 Federal Court of Australia Australia - Commonwealth 22 Dec 2000 AustLII flag 55
R v Kennedy [2000] NSWCCA 487; (2000) 118 A Crim R 34 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 23 Nov 2000 AustLII flag 60
Caratti v R [2000] WASCA 279; (2000) 22 WAR 527; (2000) 157 FLR 241; (2000) 45 ATR 305 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 Sep 2000 AustLII flag 53
Spies v R [2000] HCA 43; (2000) 201 CLR 603; (2000) 173 ALR 529; 35 ACSR 500; (2000) 113 A Crim R 448; (2000) 74 ALJR 1263; (2000) 21 Leg Rep C1 High Court of Australia Australia - Commonwealth 3 Aug 2000 AustLII flag 234
Puls v R [2000] WASCA 11 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 4 Feb 2000 AustLII flag 11
Goddard v R [1999] WASCA 281; (1999) 21 WAR 541 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Dec 1999 AustLII flag 39
Kotzmann v R [1999] VSCA 27; [1999] 2 VR 123; (1999) 105 A Crim R 243 Supreme Court of Victoria - Court of Appeal Australia - Victoria 19 Mar 1999 AustLII flag 150
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
Madison Pacific Property Management Pty Ltd v Australian Securities Commission [1999] FCA 62; 89 FCR 263; 17 ACLC 550; 30 ACSR 218 Federal Court of Australia Australia - Commonwealth 8 Feb 1999 AustLII flag 11
R v MRW [1999] NSWCCA 452; (1999) 113 A Crim R 308 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales circa 1999 AustLII flag 35
Peters v R [1998] HCA 7; (1998) 192 CLR 493; (1998) 151 ALR 51; (1998) 72 ALJR 517; (1998) 96 A Crim R 250; (1998) 38 ATR 142; [1998] 3 Leg Rep C1 High Court of Australia Australia - Commonwealth 2 Feb 1998 AustLII flag 325
R v Gas [1998] 3 VR 862; (1997) 98 A Crim R 80 Australia - Victoria circa 1998 LexisNexis AU flag 29
Postiglione v R [1997] HCA 26; (1997) 189 CLR 295; (1997) 145 ALR 408; (1997) 94 A Crim R 397; (1997) 71 ALJR 875; (1997) 15 Leg Rep C1 High Court of Australia Australia - Commonwealth 24 Jul 1997 AustLII flag 2163
R v Tangye (1997) 92 A Crim R 545 Australia circa 1997 Legal Online / Westlaw flag 153
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Anderson v R (1996) 18 WAR 244; (1997) 92 A Crim R 348 Australia - Western Australia circa 1996 LexisNexis AU flag 47
M v R [1994] HCA 63; (1994) 181 CLR 487; (1994) 126 ALR 325; (1994) 69 ALJR 83; 76 A Crim R 213 High Court of Australia Australia - Commonwealth 13 Dec 1994 AustLII flag 3291
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Interstruct Pty Ltd v Wakelam (1990) 3 WAR 100 Australia - Western Australia circa 1990 LexisNexis AU flag 29
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
Commissioner of Taxation v Emmakell Pty Ltd [1989] FCA 34; (1990) 22 FCR 157; 98 ALR 539; (1990) 21 ATR 346 Federal Court of Australia Australia - Commonwealth 28 Feb 1989 AustLII flag 41
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 302
R v Yau Leung Wong (1988) 37 A Crim R 385 Australia circa 1988 Legal Online / Westlaw flag 3
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
O'Donovan v Vereker (1987) 18 FCR 101; (1987) 76 ALR 97; (1987) 29 A Crim R 292; (1987) 19 ATR 380 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 16
R v Rosenthal (1987) 28 A Crim R 375 Australia circa 1987 Legal Online / Westlaw flag 2
R v Mok (1987) 27 A Crim R 438 Australia circa 1987 Legal Online / Westlaw flag 36
King v R [1986] HCA 59; (1986) 161 CLR 423; 67 ALR 379; 21 A Crim R 436; 60 ALJR 685 High Court of Australia Australia - Commonwealth 21 Oct 1986 AustLII flag 225
R v Kastratovic (1985) 42 SASR 59; (1985) 19 A Crim R 28 Supreme Court of South Australia Australia - South Australia circa 1985 Legal Online / Westlaw flag 58
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
Lowe v R [1984] HCA 46; (1984) 154 CLR 606; 54 ALR 193; 12 A Crim R 408; 58 ALJR 414 High Court of Australia Australia - Commonwealth 2 Aug 1984 AustLII flag 1827
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
Mullens v FCT [1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 51
R v Ireland [1970] HCA 21; (1970) 126 CLR 321; [1970] ALR 727; (1970) 44 ALJR 263 High Court of Australia Australia - Commonwealth 3 Jul 1970 AustLII flag 644
Re Barnett; Perpetual Trustee Co Ltd v Barnett [1969] 2 NSWR 721 Australia - New South Wales circa 1969 flag 9
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Mobil Oil Australia Ltd v FCT [1965] UKPCHCA 3; (1965) 112 CLR 407 Privy Council Australia 27 Jul 1965 AustLII flag 4
Welham v DPP [1961] AC 103 United Kingdom circa 1961 LexisNexis / Westlaw flag 1
Hardie v Hanson [1960] HCA 8; (1960) 105 CLR 451; [1960] ALR 209; 33 ALJR 455 High Court of Australia Australia - Commonwealth 24 Feb 1960 AustLII flag 47
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Cooper v FCT [1957] HCA 72; (1957) 97 CLR 397; [1957] ALR 1183; 11 ATD 281 High Court of Australia Australia - Commonwealth 5 Nov 1957 AustLII flag 11
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Johnson v Miller [1937] HCA 77; (1937) 59 CLR 467; [1938] ALR 104; (1937) 11 ALJR 344 High Court of Australia Australia - Commonwealth 16 Dec 1937 AustLII flag 638
Toomey's Ltd v Commissioner of Taxation for NSW and Sydney Ferries Ltd v Commissioner of Taxation for NSW [1922] NSWStRp 37; (1922) 22 SR (NSW) 432; 39 WN (NSW) 133 Supreme Court of New South Wales Australia - New South Wales 4 Jul 1922 AustLII flag 22
Yorkshire Railway Wagon Co v Maclure [1882] UKLawRpCh 122; 21 Ch D 309 Court of Chancery United Kingdom 9 May 1882 CommonLII flag 48
268 SC 345 268 SC 345 United Kingdom - Scotland circa 2001 flag 4
2 QB 537 2 QB 537 United Kingdom circa 2001 LexisNexis / Westlaw flag 6

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