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Raftland Pty Ltd v FCT   flag  153

[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934
High Court of Australia
Australia - Commonwealth
22nd May, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tonk Sydney Pty Ltd v ILend Capital Pty Ltd [2024] NSWSC 1350 Supreme Court of New South Wales Australia - New South Wales 25 Oct 2024 AustLII flag
Re Richflow Pty Ltd (in liq) [2024] VSC 618 Supreme Court of Victoria Australia - Victoria 10 Oct 2024 AustLII flag
Rashazar v Tok [2024] NSWDC 443 District Court of New South Wales Australia - New South Wales 2 Oct 2024 AustLII flag
Allison Priolo v Derrimut Health & Fitness Pty Ltd [2024] FWC 995 Fair Work Commission Australia 7 Aug 2024 AustLII flag
Sandbach v Victorian Legal Services Commissioner [2024] VSCA 143 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Jun 2024 AustLII flag 3
Mary Shaft v Diversey Australia Pty Ltd [2024] FWC 740 Fair Work Commission Australia 2 Apr 2024 AustLII flag
Kirk as trustee of the Property of Smith (a Bankrupt) v Smith [2024] FCA 240 Federal Court of Australia Australia - Commonwealth 15 Mar 2024 AustLII flag 1
Maxcon Constructions Pty Ltd v The Mercer Development Pty Ltd (Building and Property) [2023] VCAT 1259 Victorian Civil and Administrative Tribunal Australia - Victoria 16 Nov 2023 AustLII flag 1
Chiodo v Silk Contract Logistics [2023] FCA 1047 Federal Court of Australia Australia - Commonwealth 6 Sep 2023 AustLII flag 17
Timeless Sunrise Pty Ltd v BigJ Enterprises Pty Ltd (No 10) [2023] VSC 524 Supreme Court of Victoria Australia - Victoria 4 Sep 2023 AustLII flag 3
Australian Securities and Investments Commission v Bettles [2023] FCA 975; (2023) 169 ACSR 244 Federal Court of Australia Australia - Commonwealth 18 Aug 2023 AustLII flag 6
Byproxy v Ghisoni [2023] VSC 381 Supreme Court of Victoria Australia - Victoria 5 Jul 2023 AustLII flag
Capital Securities XVI Pty Ltd v Kozina [2023] VSC 178 Supreme Court of Victoria Australia - Victoria 6 Apr 2023 AustLII flag 1
TR 2023/4 - Income tax: pay as you go withholding - who is an employee? [2023] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/4 - Income tax: pay as you go withholding - who is an employee? [2023] ATOTR TR2023/4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
ACN 063 346 707 Pty Ltd (formerly known as South Passage Pty Ltd) v Marshall [2022] NSWSC 1597 Supreme Court of New South Wales Australia - New South Wales 21 Nov 2022 AustLII flag 1
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
Deliveroo Australia Pty Ltd v Franco [2022] FWCFB 156 Fair Work Commission Australia 17 Aug 2022 AustLII flag 17
Chambers and O ’ Brien v Broadway Homes Pty Ltd [2022] FWCFB 129 Fair Work Commission Australia 13 Jul 2022 AustLII flag 25
Asim Nawaz v Raiser Pacific Pty Ltd [2022] FWC 1189 Fair Work Commission Australia 17 Jun 2022 AustLII flag 20
Owners – Strata Plan No 62713 v Liberant [2022] NSWCATAP 80 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 24 Mar 2022 AustLII flag 7
Peter John Chambers v Broadway Homes Pty Ltd [2022] FWCFB 3504 Fair Work Commission Australia 24 Mar 2022 AustLII flag
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 324
Nicols as trustee of the bankrupt estate of Manietta v Manietta, in the matter of Manietta [2022] FCA 39 Federal Court of Australia Australia - Commonwealth 31 Jan 2022 AustLII flag 7
Fairfield Pastoral Holdings Pty Ltd v Ridge Estate Pty Ltd (No 4) [2022] FCA 1 Federal Court of Australia Australia - Commonwealth 4 Jan 2022 AustLII flag 5
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR TR2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/D3 - Income tax: pay as you go withholding - who is an employee? [2022] ATODTR TR2022/D3 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619; 114 ATR 136 Federal Court of Australia Australia - Commonwealth 21 Dec 2021 AustLII flag 12
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2021] NSWSC 966 Supreme Court of New South Wales Australia - New South Wales 6 Aug 2021 AustLII flag 24
Darnell v Stonehealth Pty Ltd (No 4) [2021] FCA 823 Federal Court of Australia Australia - Commonwealth 21 Jul 2021 AustLII flag 4
Mae v Ho [2021] NSWCATAP 5 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 11 Jan 2021 AustLII flag 4
Sigley & De Santis (No 5) [2020] FamCA 968 Family Court of Australia Australia 20 Nov 2020 AustLII flag
Sigley & De Santis (No 2) [2020] FamCA 855 Family Court of Australia Australia 8 Oct 2020 AustLII flag
CIFG (Australia) Pty Ltd v Perna [2020] VSC 630 Supreme Court of Victoria Australia - Victoria 29 Sep 2020 AustLII flag 1
Chen Yung Ngai Kenneth v Ho Yuk Wah David (a Bankrupt) [2020] HKCFI 2518 Hong Kong Court of First Instance Hong Kong 28 Sep 2020 HKLII flag 2
Armington & Armington [2020] FamCA 751 Family Court of Australia Australia 9 Sep 2020 AustLII flag 2
Lee and Holmes [2020] WASAT 108 State Administrative Tribunal of Western Australia Australia - Western Australia 7 Sep 2020 AustLII flag 2
Jamsek v ZG Operations Australia Pty Ltd [2020] FCAFC 119; (2020) 279 FCR 114 Federal Court of Australia Australia - Commonwealth 16 Jul 2020 AustLII flag 37
Doyle v Bourne (Residential Tenancies) [2020] VCAT 758 Victorian Civil and Administrative Tribunal Australia - Victoria 3 Jul 2020 AustLII flag 1
Warner Capital Pty Ltd v Shazbot Pty Ltd [2020] NSWCA 121 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Jun 2020 AustLII flag 12
Holder & Holder [2020] FamCA 347 Family Court of Australia Australia 14 May 2020 AustLII flag 5
Xue v Xue; Xue v Xue [2020] NSWSC 501 Supreme Court of New South Wales Australia - New South Wales 6 May 2020 AustLII flag 5
Huda & Huda [2020] FCCA 822 Federal Circuit Court of Australia Australia 9 Apr 2020 AustLII flag 1
El Armaly and Secretary, Department of Social Services (Social services second review) [2020] AATA 984 Administrative Appeals Tribunal Australia 30 Mar 2020 AustLII flag
Dunworth & Falletti [2020] FamCA 178 Family Court of Australia Australia 20 Mar 2020 AustLII flag 4
Sergio Andres Chocron v Mina Onkoud [2019] NSWSC 1823 Supreme Court of New South Wales Australia - New South Wales 23 Dec 2019 AustLII flag 2
Trustee for the Whitby Trust and Commissioner of Taxation [2019] AATA 5637 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag 2
Associated Equipment Pty Ltd v Evolution Piling Pty Ltd (in liq) [2019] QDC 249 District Court of Queensland Australia - Queensland 6 Dec 2019 AustLII flag 1
Stallion (NSW) Pty Ltd v Commissioner of Taxation [2019] FCA 1306; [2019] ATC 20-707 Federal Court of Australia Australia - Commonwealth 19 Aug 2019 AustLII flag 6
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation (No 2) [2019] FCA 790 Federal Court of Australia Australia - Commonwealth 30 May 2019 AustLII flag 1
Oakland Investment Group Ltd v Sino-Resource Imp & Exp Co Ltd [2019] QCA 92 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 May 2019 AustLII flag
Specialist Centre v Medical Practitioner (Civil Dispute) [2019] ACAT 37 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 26 Mar 2019 AustLII flag
H Lundbeck A/S v Sandoz Pty Ltd [2018] FCA 1797; (2018) 137 IPR 408 Federal Court of Australia Australia - Commonwealth 21 Nov 2018 AustLII flag 15
Shazbot Pty Ltd v Warner Capital Pty Ltd [2018] NSWSC 1645 Supreme Court of New South Wales Australia - New South Wales 31 Oct 2018 AustLII flag 9
Miao v Michell [2018] FCCA 2859 Federal Circuit Court of Australia Australia 27 Sep 2018 AustLII flag 1
Wykes v MS & SJ Schols Pty Ltd; MS & SJ Schols Pty Ltd v Wykes [2018] NSWCATCD 50 New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division Australia - New South Wales 30 Aug 2018 AustLII flag
Stevenson & Brandon [2018] FCCA 1971 Federal Circuit Court of Australia Australia 20 Jul 2018 AustLII flag
AMP Bank Ltd v Eckhardt [2018] QDC 92 District Court of Queensland Australia - Queensland 24 May 2018 AustLII flag 1
Sino-Resource Imp & Exp Co Ltd v Oakland Investment Group Ltd [2018] QSC 98 Supreme Court of Queensland Australia - Queensland 14 May 2018 AustLII flag 17
Reliance Financial Services Pty Ltd v Criniti [2018] NSWSC 543 Supreme Court of New South Wales Australia - New South Wales 2 May 2018 AustLII flag
Hart v F C of T [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 8
R v Agius; R v Castagna (No 11) [2018] NSWSC 2043 Supreme Court of New South Wales Australia - New South Wales 22 Mar 2018 AustLII flag
Pipikos v Trayans [2018] HCATrans 47 High Court of Australia Australia - Commonwealth 15 Mar 2018 AustLII flag 1
Egan v Egan [2018] NSWSC 202 Supreme Court of New South Wales Australia - New South Wales 1 Mar 2018 AustLII flag 6
Goodridge & Beadle [2017] FCCA 3219; (2017) 57 Fam LR 425 Federal Circuit Court of Australia Australia 19 Dec 2017 AustLII flag 20
Liaoning Zhongwang Group Co Ltd v Alfield Group Pty Ltd [2017] FCA 1223 Federal Court of Australia Australia - Commonwealth 19 Oct 2017 AustLII flag 4
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 694 Federal Court of Australia Australia - Commonwealth 20 Jun 2017 AustLII flag 1
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
Re Magistrate P Roth; Ex Parte Yahiya [2016] WASC 284 Supreme Court of Western Australia Australia - Western Australia 5 Sep 2016 AustLII flag 3
Owen & Owen [2016] FCCA 2130 Federal Circuit Court of Australia Australia 18 Aug 2016 AustLII flag 2
Devon v Ji [2016] FCA 797 Federal Court of Australia Australia - Commonwealth 11 Jul 2016 AustLII flag 2
Millar v Commissioner of Taxation [2016] FCAFC 94; (2016) 243 FCR 302; (2016) 103 ATR 592; (2016) 2016 ATC 20-578 Federal Court of Australia Australia - Commonwealth 4 Jul 2016 AustLII flag 10
Lodestar Anstalt v Campari America LLC [2016] FCAFC 92; (2016) 244 FCR 557; (2016) 120 IPR 1 Federal Court of Australia Australia - Commonwealth 28 Jun 2016 AustLII flag 69
Yoo v Toppro Pty Ltd [2016] NSWSC 670 Supreme Court of New South Wales Australia - New South Wales 26 May 2016 AustLII flag 4
Managed Investments Ltd [No 9] [2016] QSC 109; (2016) 308 FLR 216; (2016) 112 ACSR 138 Supreme Court of Queensland Australia - Queensland 23 May 2016 AustLII flag 14
Devon v Thirteenth Kaysan Pty Ltd [2016] FCA 357 Federal Court of Australia Australia - Commonwealth 13 Apr 2016 AustLII flag 14
Austshade Pty Ltd v Boss Shade Pty Ltd [2016] FCA 287; (2016) 118 IPR 93 Federal Court of Australia Australia - Commonwealth 23 Mar 2016 AustLII flag 4
Jackson v Arawak Holdings Pty Ltd [2016] QSC 57 Supreme Court of Queensland Australia - Queensland 17 Mar 2016 AustLII flag 2
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Anison & Anison [2015] FamCA 973 Family Court of Australia Australia 6 Nov 2015 AustLII flag 2
Millar v Commissioner of Taxation [2015] FCA 1104; (2015) 67 AAR 490 Federal Court of Australia Australia - Commonwealth 19 Oct 2015 AustLII flag 17
Australian Securities and Investments Commission v Fast Access Finance Pty Ltd [2015] FCA 1055 Federal Court of Australia Australia - Commonwealth 30 Sep 2015 AustLII flag 5
Sunraysia Harvesting Contractors Trust and Commissioner of Taxation (Taxation) [2015] AATA 764 Administrative Appeals Tribunal Australia 30 Sep 2015 AustLII flag 2
Clayton v Clayton [2015] NZSCTrans 21 New Zealand 1 Sep 2015 NZLII flag
Tomlinson v Ramsey Food Processing Pty Ltd [2015] HCA 28; (2015) 256 CLR 507; 323 ALR 1; (2015) 89 ALJR 750; (2015) 254 IR 371 High Court of Australia Australia - Commonwealth 12 Aug 2015 AustLII flag 653
R v Anthony James Dickson (No 18) [2015] NSWSC 268 Supreme Court of New South Wales Australia - New South Wales 20 Mar 2015 AustLII flag 24
Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd [2015] FCAFC 37; (2015) 228 FCR 346; 321 ALR 404; (2015) 249 IR 256 Federal Court of Australia Australia - Commonwealth 17 Mar 2015 AustLII flag 84
Morrison and Commissioner of Taxation [2015] AATA 114 Administrative Appeals Tribunal Australia 27 Feb 2015 AustLII flag 3
Clayton v Clayton [2015] NZCA 30; [2015] 3 NZLR 293; [2015] NZFLR 233; (2015) 30 FRNZ 1; (2015) 4 NZTR 25-001 Court of Appeal of New Zealand New Zealand 26 Feb 2015 NZLII flag 63
Re Waterfront Investments Group Pty Ltd (in liq) [2015] NSWSC 18; (2015) 105 ACSR 280 Supreme Court of New South Wales Australia - New South Wales 5 Feb 2015 AustLII flag 11
Peregrine Mineral Sands Pty Ltd v Wentworth Shire Council [2014] NSWCA 429 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2014 AustLII flag 13
De Santis v Aravanis [2014] FCA 1243; (2014) 227 FCR 404; (2014) 322 ALR 475 Federal Court of Australia Australia - Commonwealth 21 Nov 2014 AustLII flag 5
Traxys Europe SA v Balaji Coke Industry Pvt Ltd (No 5) [2014] FCA 976 Federal Court of Australia Australia - Commonwealth 9 Sep 2014 AustLII flag 2
Coshott v Prentice [2014] FCAFC 88; (2014) 221 FCR 450; (2014) 311 ALR 428; (2014) 100 ACSR 418 Federal Court of Australia Australia - Commonwealth 23 Jul 2014 AustLII flag 121
RepairCo and Commissioner of Taxation [2014] AATA 414 Administrative Appeals Tribunal Australia 25 Jun 2014 AustLII flag 1
Agricultural Land Management Ltd v Jackson (No 2) [2014] WASC 102; (2014) 48 WAR 1; (2014) 285 FLR 121; (2014) 98 ACSR 615 Supreme Court of Western Australia Australia - Western Australia 2 May 2014 AustLII flag 91
McMahon v Wilson Curry Pty Ltd [2013] FCCA 1743 Federal Circuit Court of Australia Australia 30 Oct 2013 AustLII flag 2
Sumic v Muzaferovic (Domestic Building) [2013] VCAT 1862 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Oct 2013 AustLII flag 3
Coshott v Prentice [2013] FCA 1036 Federal Court of Australia Australia - Commonwealth 4 Oct 2013 AustLII flag 4
X Pty Ltd & Carapello & Carapello [2013] FamCA 724 Family Court of Australia Australia 17 Sep 2013 AustLII flag
Coshott v Coshott [2013] FCA 907 Federal Court of Australia Australia - Commonwealth 10 Sep 2013 AustLII flag 8
Character Design Pty Ltd v Kohlen [No 2] [2013] WASC 340 Supreme Court of Western Australia Australia - Western Australia 6 Sep 2013 AustLII flag 2
W & K Holdings (NSW) Pty Ltd v Laureen Margaret Mayo [2013] NSWSC 1063 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2013 AustLII flag 10
Commonwealth v Davis Samuel Pty Ltd (No 7) [2013] ACTSC 146; (2013) 282 FLR 1; (2013) 95 ACSR 258 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 1 Aug 2013 AustLII flag 44
Lewis v Condon [2013] NSWCA 204; (2013) 304 ALR 410; (2013) 85 NSWLR 99 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Jul 2013 AustLII flag 94
Fitzroy Services Pty Ltd v Commissioner of Taxation [2013] FCA 471 Federal Court of Australia Australia - Commonwealth 20 May 2013 AustLII flag 5
Taylor v Rocky Castle Finance Pty Ltd; Gillen v Rocky Castle Finance Pty Ltd [2013] SASC 27; (2013) 115 SASR 354 Supreme Court of South Australia Australia - South Australia 4 Mar 2013 AustLII flag 1
Lewis v Condon [2013] NSWSC 120 Supreme Court of New South Wales Australia - New South Wales 13 Feb 2013 AustLII flag 6
R v Jo [2012] QCA 356; (2012) 273 FLR 437; (2012) 227 A Crim R 396 Supreme Court of Queensland - Court of Appeal Australia - Queensland 18 Dec 2012 AustLII flag 7
Australian Securities and Investments Commission v Hobbs [2012] NSWSC 1276 Supreme Court of New South Wales Australia - New South Wales 24 Oct 2012 AustLII flag 27
Milne v R [2012] NSWCCA 24; (2012) 259 FLR 42; (2012) 219 A Crim R 237; (2012) 88 ATR 14 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 2 Mar 2012 AustLII flag 15
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions [2012] ATODTR TR2012/D1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions [2012] ATODTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Reliance Financial Services (NSW) Pty Ltd (ACN 131 889 766) v Michael Abdallah [2011] NSWSC 1507 Supreme Court of New South Wales Australia - New South Wales 9 Dec 2011 AustLII flag 1
Colquhoun v Dronpane Pty Ltd [2011] NSWSC 1500 Supreme Court of New South Wales Australia - New South Wales 8 Dec 2011 AustLII flag 5
Kuay-Hoa & Hoa [2011] FamCA 1093 Family Court of Australia Australia 16 Sep 2011 AustLII flag 2
Byrnes v Kendle [2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798 High Court of Australia Australia - Commonwealth 3 Aug 2011 AustLII flag 530
Keach & Keach [2011] FamCA 192 Family Court of Australia Australia 9 Mar 2011 AustLII flag 4
GSTD 2011/3 - Goods and services tax: do the acquisitions of the services provided under the arrangement described in Taxpayer Alert TA 2010/1 form part of a reduced credit acquisition made by the financial supply provider under item 9 of the table in subregulation 70-5 02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999? [2011] ATOGSTD GSTD2011/3 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
GSTD 2011/3 - Goods and services tax: do the acquisitions of the services provided under the arrangement described in Taxpayer Alert TA 2010/1 form part of a reduced credit acquisition made by the financial supply provider under item 9 of the table in subregulation 70-5 02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999? [2011] ATOGSTD 3 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Lakshmanan v Reddy [2010] NSWSC 1455 Supreme Court of New South Wales Australia - New South Wales 21 Dec 2010 AustLII flag
New Cap Reinsurance Corporation Ltd (in liq) v Daya [2010] NSWSC 1226 Supreme Court of New South Wales Australia - New South Wales 27 Oct 2010 AustLII flag 4
Equititrust v SLJM [2010] NSWSC 1059 Supreme Court of New South Wales Australia - New South Wales 22 Sep 2010 AustLII flag 5
Sewell v Wilson [2010] WASCA 152; (2010) 242 FLR 402; (2010) 44 Fam LR 71 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 Aug 2010 AustLII flag 5
Pierce & D ’ Cruz and Pierce & T [2010] FamCAFC 99 Family Court of Australia Australia 9 Jun 2010 AustLII flag 8
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 38 High Court of Australia Australia - Commonwealth 3 Mar 2010 AustLII flag
R v Hargraves, Hargraves and Stoten [2010] QSC 37 Supreme Court of Queensland Australia - Queensland 15 Feb 2010 AustLII flag
Pickersgill v Tsoukalas [2009] SASC 357 Supreme Court of South Australia Australia - South Australia 23 Nov 2009 AustLII flag 9
Pacific Exchange Corporation Pty Ltd v FCT [2009] FCA 1155; (2009) 180 FCR 300 Federal Court of Australia Australia - Commonwealth 28 Sep 2009 AustLII flag 1
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
Re Applicant and FCT [2009] AATA 435; 76 ATR 395; [2009] ATC 1-008 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 439; 76 ATR 447 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 438; 76 ATR 430 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 436; 76 ATR 413 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Acacia Ridge Hotel Holdings Pty Ltd v Stratis [2009] QSC 21; [2009] 2 Qd R 100 Supreme Court of Queensland Australia - Queensland 16 Feb 2009 AustLII flag 2
Simmons v Simmons [2008] FamCA 1088; (2008) 232 FLR 73; (2008) 40 Fam LR 520 Family Court of Australia Australia 12 Dec 2008 AustLII flag 12
Tasman Capital Pty Ltd v Sinclair [2008] NSWCA 248; (2008) 75 NSWLR 1 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 5 Oct 2008 AustLII flag 60
Robson v Robson [2008] QSC 238 Supreme Court of Queensland Australia - Queensland 3 Oct 2008 AustLII flag 3
D ’ Cruz & Pierce [2008] FamCA 819 Family Court of Australia Australia 19 Sep 2008 AustLII flag 4

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Illusory Trust Doctrine: Formal or Substantive?" [2020] VUWLawRw 8 Bennett, Mark New Zealand circa 2020 NZLII flag
"Contractual Autonomy and Public Policy in Australian Labour Law" (2020) 44 Melbourne University Law Review 502 Bomball, Pauline Australia circa 2020 AustLII flag 1
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained" (2019) 41 Sydney Law Review 217 Evans, Alex C Australia circa 2019 AustLII flag
"Protecting the revenue - Some common international issues" (FCA) [2017] FedJSchol 16 Pagone, Justice Australia circa 2017 AustLII flag
"Deciding tax cases" (FCA) [2017] FedJSchol 15 Pagone, Justice Australia circa 2017 AustLII flag
"Secret Intentions and Slippery Words: Byrnes v Kendle" (2012) 34 Sydney Law Review 599 Karaka, Corey Australia circa 2012 AustLII flag 1
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA) [2012] FedJSchol 28 Logan, Justice John Australia circa 2012 AustLII flag
"The Never-Ending Challenge of Drafting and Interpreting Statutes - A Meditation on the Career of John Finemore QC" (2012) 36 Melbourne University Law Review 140 Kirby, Michael Australia circa 2012 AustLII flag 2
"Sham trusts" [2012] VicJSchol 5 G Pagone Australia - Victoria circa 2012 AustLII flag 3
"Trusts - an Australian perspective" [2010] NSWJSchol 10 R W White Australia circa 2010 AustLII flag 4
"The jury in defamation trials" (FCA) [2010] FedJSchol 10 Rares, Justice Steven Australia circa 2010 AustLII flag
"Raftland Revisited: The High Court's View Of Present Entitlement To Trust Income" [2008] RevenueLawJl 7 Jay, Tim Australia circa 2008 AustLII flag
"Of Sham and Other Lessons for Australian Revenue Law" (2008) 32 Melbourne University Law Review 861 Kirby, Michael Australia circa 2008 AustLII flag 4

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95A, s97, s98, s99A, s100A, s260

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Roads and Traffic Authority v Royal [2008] HCA 19; (2008) 245 ALR 653; (2008) 82 ALJR 870; (2008) 50 MVR 114; [2008] Aust Torts Reports 81-947 High Court of Australia Australia - Commonwealth 14 May 2008 AustLII flag 116
Telstra Corporation Ltd v Commonwealth [2008] HCA 7; (2008) 234 CLR 210; (2008) 243 ALR 1; (2008) 82 ALJR 521; [2008] ATPR 42-264 High Court of Australia Australia - Commonwealth 6 Mar 2008 AustLII flag 59
Raftland [2008] HCATrans 009 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 3
Faraggi v R [2008] 1 CTC 2425 Canada circa 2008 flag 1
Revenue and Customs Commissioners v Noel Dempster [2008] EWHC 63 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
"Sham Trusts" (2008) 67 Cambridge Law Journal 176 Cambridge Law Journal United Kingdom circa 2008 flag 14
Tofilau v R [2007] HCA 39; (2007) 231 CLR 396; (2007) 238 ALR 650; (2007) 81 ALJR 1688; (2007) 174 A Crim R 183 High Court of Australia Australia - Commonwealth 30 Aug 2007 AustLII flag 171
Accent Management Ltd v Commissioner of Inland Revenue [2007] NZCA 230; (2007) 23 NZTC 21,323 Court of Appeal of New Zealand New Zealand 11 Jun 2007 NZLII flag 57
General Motors Acceptance Corporation Australia v Southbank Traders Pty Ltd [2007] HCA 19; (2007) 227 CLR 305; (2007) 234 ALR 608; 81 ALJR 1012; [2007] ASC 155-084; 2 BFRA 74 High Court of Australia Australia - Commonwealth 16 May 2007 AustLII flag 13
Bodruddaza v Minister for Immigration and Multicultural Affairs [2007] HCA 14; (2007) 228 CLR 651; (2007) 234 ALR 114; 81 ALJR 905; 95 ALD 1 High Court of Australia Australia - Commonwealth 18 Apr 2007 AustLII flag 208
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Fish v Solution 6 Holdings Ltd [2006] HCA 22; (2006) 225 CLR 180; (2006) 227 ALR 241; (2006) 151 IR 256; (2006) 80 ALJR 959 High Court of Australia Australia - Commonwealth 18 May 2006 AustLII flag 110
Raftland Pty Ltd v Commissioner of Taxation [2006] FCA 109; (2006) 227 ALR 598; 62 ATR 49 Federal Court of Australia Australia - Commonwealth 17 Feb 2006 AustLII flag 16
"Sham and Reality: the Taxation of Composite Transactions" [2006] British Tax Review 294 British Tax Review United Kingdom circa 2006 Westlaw flag 1
Idlecroft Pty Ltd v Commissioner of Taxation [2005] FCAFC 141; 144 FCR 501; 225 ALR 528; 60 ATR 224 Federal Court of Australia Australia - Commonwealth 5 Aug 2005 AustLII flag 10
Case X10 (2005) 22 NZTC 12,155 New Zealand circa 2005 CCH New Zealand flag 1
Accent Management Ltd v Commissioner of Inland Revenue [2004] NZHC 1011; (2005) 22 NZTC 19,027 High Court of New Zealand New Zealand 20 Dec 2004 NZLII flag 43
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2004] HCA 55; (2004) 218 CLR 471; 211 ALR 101; (2004) 79 ALJR 206; (2004) 57 ATR 556 High Court of Australia Australia - Commonwealth 16 Nov 2004 AustLII flag 548
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2001] QSC 464 Supreme Court of Queensland Australia - Queensland 30 Nov 2001 AustLII flag 7
Commissioner of Taxation (Cth) v Ryan [2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 146
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Commissioner of Taxation v Prestige Motors Pty Ltd [1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568 Federal Court of Australia Australia - Commonwealth 18 Mar 1998 AustLII flag 19
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2567
"A judicial perspective on tax law reform" (1998) 72 Australian Law Journal 685 Australian Law Journal Australia circa 1998 Legal Online flag 14
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 513
Investors Compensation Scheme Ltd v West Bromwich Building Society [1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913 House of Lords United Kingdom 19 Jun 1997 BAILII flag 2522
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
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
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
"Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part II Criminal Law Consequences of Categories of Evasion and Avoidance" (1996) 2 New Zealand Journal of Taxation Law and Policy 59 New Zealand Journal of Taxation Law and Policy New Zealand circa 1996 flag 3
"The Concept of Sham: A Fiction or Reality?" (1996) 47 Northern Ireland Legal Quarterly 377 Northern Ireland Legal Quarterly United Kingdom - Northern Ireland circa 1996 HeinOnline flag 1
R v Inland Revenue Commissioners, ex parte Matrix-Securities Ltd [1994] 1 WLR 334 United Kingdom circa 1994 LexisNexis / Westlaw flag 21
Matrix Securities Ltd v Inland Revenue Commissioner [1994] 1 All ER 769 United Kingdom circa 1994 LexisNexis flag 6
Re State Public Services Federation [1993] HCA 30; (1993) 178 CLR 249; 113 ALR 385; 67 ALJR 577 High Court of Australia Australia - Commonwealth 3 Jun 1993 AustLII flag 266
Sinclair v Lee [1993] Ch 497; [1993] 3 All ER 926 Court of Chancery United Kingdom circa 1993 LexisNexis / Westlaw flag 12
"Preparing for NAFTA: Canadian Judicial Anti-Avoidance Doctrines - Part 2" (1993) 19 International Tax Journal 47 International Tax Journal United States circa 1993 HeinOnline flag 1
"Beyond Sham and into Pretence" (1991) 11 Oxford Journal of Legal Studies 136 Oxford Journal of Legal Studies United Kingdom circa 1991 HeinOnline / LexisNexis flag 2
McClurg v Canada [1990] 3 SCR 1020 Supreme Court of Canada Canada 20 Dec 1990 Supreme Court of Canada flag 4
Bropho v Western Australia [1990] HCA 24; (1990) 171 CLR 1; (1990) 93 ALR 207; 64 ALJR 374 High Court of Australia Australia - Commonwealth 20 Jun 1990 AustLII flag 677
DPP v United Telecasters Sydney Ltd [1990] HCA 5; (1990) 168 CLR 594; 91 ALR 1; (1990) 64 ALJR 181; (1990) 45 A Crim R 238 High Court of Australia Australia - Commonwealth 15 Feb 1990 AustLII flag 89
A G Securities v Vaughan [1990] 1 AC 417 United Kingdom circa 1990 LexisNexis / Westlaw flag 78
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
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
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd [1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423 United Kingdom circa 1988 LexisNexis / Westlaw flag 59
Hadjiloucas v Crean [1987] 3 All ER 1008; [1988] 1 WLR 1006; [1987] 2 EGLR 60 United Kingdom circa 1987 LexisNexis flag 24
Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609 Australia - New South Wales circa 1987 LexisNexis AU flag 424
Bronfman Trust v R [1987] 1 SCR 32 circa 1987 10
"Judicial Anti-avoidance Doctrines: The US Alternatives" [1987] British Tax Review 180 British Tax Review United Kingdom circa 1987 Westlaw flag 2
Marac Life Assurance Ltd v Commissioner of Inland Revenue [1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385 New Zealand circa 1986 LexisNexis flag 83
Street v Mountford [1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318 House of Lords United Kingdom 2 May 1985 BAILII flag 318
Air Great Lakes Pty Ltd v K S Easter (Holdings) Pty Ltd (1985) 2 NSWLR 309 Australia - New South Wales circa 1985 LexisNexis AU flag 352
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth) [1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059 Federal Court of Australia Australia - Commonwealth 30 Oct 1984 AustLII flag 24
FCT v Kelly Ford Pty Ltd (1984) 3 FCR 469 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 2
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth) (1984) 54 ALR 595; 15 ATR 680 Australia circa 1984 LexisNexis AU flag 3
Stubart Investments Ltd v R [1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305 Supreme Court of Canada Canada circa 1984 flag 35
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
Mills v Dowdall [1983] NZLR 154; (1983) 2 NZFLR 210 New Zealand circa 1983 LexisNexis flag 56
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
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 59
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
Frank Lyon Co v United States 435 US 561; 98 SCt 1291; 55 L Ed 2d 550 United States Supreme Court United States 18 Apr 1978 WorldLII flag 100
Cridland v FCT [1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96 High Court of Australia Australia - Commonwealth 30 Nov 1977 AustLII flag 53
1977 1 FC 249 1977 1 FC 249 Federal Court of Canada Canada circa 1977 CanLII flag 2
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 83
Curran v FCT [1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 46
MNR v Cameron [1974] SCR 1062 circa 1974 2
Paintin and Nottingham Ltd v Miller Gale and Winter [1971] NZLR 164 New Zealand circa 1971 LexisNexis flag 35
Bateman Television Ltd v Coleridge Finance Co Ltd [1969] NZLR 794 New Zealand circa 1969 LexisNexis flag 87
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
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 141
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94
Stoneleigh Finance Ltd v Phillips [1965] 2 QB 537; [1965] 1 All ER 513 United Kingdom circa 1965 LexisNexis / Westlaw flag 34
Bridge v Campbell Discount Co Ltd [1962] AC 600; [1962] 1 All ER 385; [1962] 2 WLR 439 United Kingdom circa 1962 LexisNexis / Westlaw flag 137
Hawke v Edwards [1947] NSWStRp 47; (1947) 48 SR (NSW) 21; 64 WN (NSW) 211 Supreme Court of New South Wales Australia - New South Wales 26 Sep 1947 AustLII flag 16
Commissioner of Internal Revenue v Court Holding Co 324 US 331; 89 L Ed 981; 65 SCt 707 United States Supreme Court United States 12 Mar 1945 WorldLII flag 272
Re Reynolds; Everist v Colclough [1942] VicLawRp 20; [1942] VLR 158; [1942] ALR 251 Australia - Victoria 26 May 1942 AustLII flag 5
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
Jaques v FCT [1924] HCA 60 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 3
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47
Commissioner of Stamp Duties (Qld) v Jolliffe [1920] HCA 45; (1920) 28 CLR 178; 26 ALR 210 High Court of Australia Australia - Commonwealth 14 Aug 1920 AustLII flag 101
Hoyt's Pty Ltd v Spencer [1919] HCA 64; (1919) 27 CLR 133; 26 ALR 21 High Court of Australia Australia - Commonwealth 24 Nov 1919 AustLII flag 277
Bridgewater Navigation Co, In re [1891] UKLawRpCh 42; [1891] 2 Ch 317 Court of Chancery United Kingdom 9 Mar 1891 CommonLII flag 17
Upton v Brown [1884] UKLawRpCh 90; (1884) 26 Ch D 588 Court of Chancery United Kingdom 22 Mar 1884 CommonLII flag 11
Yorkshire Railway Wagon Co v Maclure [1882] UKLawRpCh 122; 21 Ch D 309 Court of Chancery United Kingdom 9 May 1882 CommonLII flag 48
Upton v Brown [1879] UKLawRpCh 282; 12 Ch D 872 Court of Chancery United Kingdom 4 Aug 1879 CommonLII flag 9
Jervis v Berridge [1873] UKLawRpCh 20; (1873) 8 LRCh App 351 United Kingdom 18 Feb 1873 CommonLII flag 17

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