Deputy Commissioner of Taxation v Shi 34

[2021] HCA 22; (2021) 273 CLR 235; (2021) 392 ALR 1; (2021) 95 ALJR 634; 113 ATR 429

High Court of Australia

Australia - Commonwealth

4th August, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Marel Australia Pty Ltd v Buckmaster	[2024] QSC 218	Supreme Court of Queensland	Australia - Queensland	19 Sep 2024	AustLII
Burns v Chief of the Defence Force	[2024] FCA 781	Federal Court of Australia	Australia - Commonwealth	18 Jul 2024	AustLII
Neville's Bus Service Pty Ltd v Total Group Constructions Pty Ltd (No 3)	[2024] NSWSC 658	Supreme Court of New South Wales	Australia - New South Wales	30 May 2024	AustLII
(No 7)	[2024] FedCFamC1F 143	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	28 Mar 2024	AustLII	2
Ferris v Woodlands HR Pty Ltd (No 1)	[2024] QIRC 65	Queensland Industrial Relations Commission	Australia - Queensland	22 Mar 2024	AustLII
Chen & Chen	[2024] FedCFamC1F 48	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	27 Feb 2024	AustLII	2
Jane Panagaris McEntee v SJ Berry Pty Ltd	[2024] SADC 8	District Court of South Australia	Australia - South Australia	7 Feb 2024	AustLII	1
Pro Plumbing & Gasfitting Pty Ltd v Betts	[2023] FCA 1433	Federal Court of Australia	Australia - Commonwealth	15 Nov 2023	AustLII
Jasvir and Atwal	[2023] FCWA 222	Family Court of Western Australia	Australia - Western Australia	19 Oct 2023	AustLII
Hancock Prospecting Pty Ltd v DFD Rhodes Pty Ltd (No 2)	[2023] WASCA 108	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	28 Sep 2023	AustLII	13
Shuren & Fang	[2023] FedCFamC1F 712	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	24 Aug 2023	AustLII	3
Kelly v Hilton [No 4]	[2023] WASC 282	Supreme Court of Western Australia	Australia - Western Australia	27 Jul 2023	AustLII
Rolfe v The Territory Coroner	[2023] NTCA 8	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	28 Jun 2023	AustLII	4
Brontes Security LLC v "Lihir Chief" (formerly "Charlie B") (No 2)	[2023] FCA 515	Federal Court of Australia	Australia - Commonwealth	12 May 2023	AustLII
Australian Securities and Investments Commission v Dunjey	[2023] FCA 361	Federal Court of Australia	Australia - Commonwealth	21 Apr 2023	AustLII	4
Ishak & Koroma	[2023] FedCFamC1F 272	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	19 Apr 2023	AustLII	1
BCEG International (Australia) Pty Ltd v Xiao (No 2)	[2023] NSWSC 289	Supreme Court of New South Wales	Australia - New South Wales	24 Mar 2023	AustLII
Deputy Commissioner of Taxation v Triaswara	[2022] FCA 1446	Federal Court of Australia	Australia - Commonwealth	2 Dec 2022	AustLII
Secretary, Department of Home Affairs and Comcare (Compensation)	[2022] AATA 3958	Administrative Appeals Tribunal	Australia	22 Nov 2022	AustLII
Commissioner of the Australian Federal Police v Peng	[2022] QDC 211	District Court of Queensland	Australia - Queensland	16 Sep 2022	AustLII
Timeless Sunrise Pty Ltd v BigJ Enterprises Pty Ltd (No 7)	[2022] VSC 549	Supreme Court of Victoria	Australia - Victoria	15 Sep 2022	AustLII	2
Peng v Bak10cut Pty Ltd (No 4)	[2022] QIRC 352	Queensland Industrial Relations Commission	Australia - Queensland	12 Sep 2022	AustLII
Paviello & Paviello	[2022] FedCFamC1F 592	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	2 Sep 2022	AustLII	13
Murray Riverside Pty Ltd v Toscana (WA) Ravenswood Estate Pty Ltd	[2022] WASCA 67	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	10 Jun 2022	AustLII	19
Deputy Commissioner of Taxation v Huang (No 4)	[2022] FCA 618	Federal Court of Australia	Australia - Commonwealth	20 May 2022	AustLII	4
Yaling & Tsen	[2022] FedCFamC1F 347; (2022) 65 Fam LR 43; (2022) 65 Fam LR 437	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	17 May 2022	AustLII	9
DPP v Dalibor Drazetic; DPP v MJP	[2022] SASC 35	Supreme Court of South Australia	Australia - South Australia	14 Apr 2022	AustLII
Roberts-Smith v Fairfax Media Publications Pty Ltd (No 40)	[2022] FCA 1614	Federal Court of Australia	Australia - Commonwealth	30 Mar 2022	AustLII	1
Martin v Hillier	[2022] FCA 351	Federal Court of Australia	Australia - Commonwealth	15 Mar 2022	AustLII	3
Hillier v Martin (No 10)	[2022] FCA 166	Federal Court of Australia	Australia - Commonwealth	3 Mar 2022	AustLII	2
La Mancha Africa SARL v Commissioner of Taxation	[2021] FCA 1564	Federal Court of Australia	Australia - Commonwealth	15 Dec 2021	AustLII	2
Kebekus v Commonwealth Bank of Australia	[2021] NSWSC 1633	Supreme Court of New South Wales	Australia - New South Wales	3 Dec 2021	AustLII
Tyche Asset Management Pty Ltd v Flyland Development Group Pty Ltd (No 2)	[2021] NSWSC 1403	Supreme Court of New South Wales	Australia - New South Wales	21 Oct 2021	AustLII
Fariah v R	[2021] VSCA 213	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	5 Aug 2021	AustLII	55

Legislation Cited

Legislation Name	Provision
Evidence Amendment Bill 2008 (Cth)
Crimes (Taxation Offences) Act 1980 (Cth)	s5
Evidence Act 1995 (Cth)	s128, s128A, s140, s141, s142, s174
Federal Court of Australia Act 1976 (Cth)	s37AF
Income Tax Assessment Act 1997 (Cth)
Proceeds of Crime Act 2002 (Cth)	s128
Taxation Administration Act 1953 (Cth)	s10
Federal Court Rules 2011 (Cth)
Evidence Amendment Act 2008 (Cth)
Civil Procedure Act 2005 (NSW)	s108

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Deputy Commissioner of Taxation v Shi	[2020] FCAFC 100; (2020) 277 FCR 1	Federal Court of Australia	Australia - Commonwealth	4 Jun 2020	AustLII	2
Sinnott v Chief of Defence Force	[2020] FCA 643	Federal Court of Australia	Australia - Commonwealth	30 Mar 2020	AustLII	8
Deloitte Touche Tohmatsu (A Firm) v Sadie Ville Pty Ltd (As Trustee for Sadie Ville Superannuation Fund)	[2020] FCAFC 23; (2020) 144 ACSR 1	Federal Court of Australia	Australia - Commonwealth	27 Feb 2020	AustLII	10
Deputy Commissioner of Taxation v Shi (No 3)	[2019] FCA 945	Federal Court of Australia	Australia - Commonwealth	21 Jun 2019	AustLII	2
Xu v Wang	[2019] VSC 269; (2019) 58 VR 536	Supreme Court of Victoria	Australia - Victoria	30 Apr 2019	AustLII	6
Lunt v Victoria International Container Terminal Ltd (No 1)	[2019] FCA 467	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII	1
Australian Workers' Union v Registered Organisations Commissioner (No 7)	[2019] FCA 195	Federal Court of Australia	Australia - Commonwealth	15 Feb 2019	AustLII	5
Australian Workers ’ Union v Registered Organisations Commissioner (No 5)	[2019] FCA 188	Federal Court of Australia	Australia - Commonwealth	12 Feb 2019	AustLII	5
HT v R	(2019) 93 ALJR 1307		Australia	circa 2019		8
Mann v Paterson Constructions Pty Ltd	[2019] HCA 32; (2019) 267 CLR 560; (2019) 373 ALR 1; (2019) 93 ALJR 1164	High Court of Australia	Australia - Commonwealth	circa 2019	AustLII	236
Commissioner of Taxation v Tomaras	[2018] HCA 62; (2018) 265 CLR 434; (2018) 93 ALJR 118	High Court of Australia	Australia - Commonwealth	13 Dec 2018	AustLII	43
Deputy Commissioner of Taxation v Shi	[2018] FCA 1915	Federal Court of Australia	Australia - Commonwealth	27 Nov 2018	AustLII	9
Sadie Ville Pty Ltd v Deloitte Touche Tohmatsu (A Firm) (No 3)	[2018] FCA 1107; (2018) 357 ALR 695; 128 ACSR 625	Federal Court of Australia	Australia - Commonwealth	24 Jul 2018	AustLII	18
Benson v Rational Entertainment Enterprises Ltd	[2018] NSWCA 111; (2018) 97 NSWLR 798	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	25 May 2018	AustLII	6
Newell; Muriniti v De Costi	[2018] NSWCA 49; (2018) 97 NSWLR 398	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Mar 2018	AustLII	45
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq)	[2018] FCAFC 38; (2018) 260 FCR 272	Federal Court of Australia	Australia - Commonwealth	20 Mar 2018	AustLII	13
Regional Express Holdings Ltd v Australian Federation of Air Pilots	[2017] HCA 55; (2017) 262 CLR 456; 350 ALR 567; (2017) 92 ALJR 134; (2017) 69 AILR 102-901; (2017) 276 IR 454	High Court of Australia	Australia - Commonwealth	13 Dec 2017	AustLII	70
Re Tang	[2017] VSCA 171; (2017) 52 VR 786	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	30 Jun 2017	AustLII	13
Ashby v Slipper (No 2)	[2016] FCA 550; (2016) 343 ALR 351	Federal Court of Australia	Australia - Commonwealth	19 May 2016	AustLII	17
R v Independent Broad-based Anti-corruption Commissioner	[2016] HCA 8; (2016) 256 CLR 459; (2016) 329 ALR 195; (2016) 90 ALJR 433; (2016) 255 A Crim R 127	High Court of Australia	Australia - Commonwealth	10 Mar 2016	AustLII	91
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq)	[2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228	High Court of Australia	Australia - Commonwealth	10 Dec 2015	AustLII	28
R v Simmons (No 6)	(2015) 250 A Crim R 65		Australia	circa 2015	Legal Online / Westlaw	3
Gedeon v R	[2013] NSWCCA 257; (2013) 280 FLR 275; 237 A Crim R 326	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	12 Nov 2013	AustLII	46
Mokbel v R	[2013] VSCA 118; (2013) 40 VR 625; (2013) 230 A Crim R 523	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 May 2013	AustLII	27
Severstal Export GmbH v Bhushan Steel Ltd	[2013] NSWCA 102; (2013) 84 NSWLR 141	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 May 2013	AustLII	39
Keddie v Stacks/Goudkamp Pty Ltd	[2012] NSWCA 254; (2012) 293 ALR 764	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Aug 2012	AustLII	32
Deputy Commissioner of Taxation v Karas	[2012] VSC 143	Supreme Court of Victoria	Australia - Victoria	1 May 2012	AustLII	20
Websyte Corporation Pty Ltd v Alexander	[2012] FCA 69; (2012) 95 IPR 344	Federal Court of Australia	Australia - Commonwealth	13 Feb 2012	AustLII	7
PCH Offshore Pty Ltd v Dunn (No 2)	[2010] FCA 897; (2010) 273 ALR 167	Federal Court of Australia	Australia - Commonwealth	20 Aug 2010	AustLII	11
Hearne v Street	[2008] HCA 36; (2008) 235 CLR 125; 248 ALR 609; 82 ALJR 1259	High Court of Australia	Australia - Commonwealth	6 Aug 2008	AustLII	788
Fowler v Toro Constructions Pty Ltd	[2008] NSWCA 178	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	5 Aug 2008	AustLII	15
Re Universal Music (Australia) Pty Ltd v Sharman Licence Holdings Ltd; Ex parte Merlin BV	[2008] FCA 783; (2008) 222 FCR 580	Federal Court of Australia	Australia - Commonwealth	28 May 2008	AustLII	12
McKinnon v Secretary, Department of Treasury	[2006] HCA 45; (2006) 228 CLR 423; 229 ALR 187; 91 ALD 516; (2006) 80 ALJR 1549; 43 AAR 151; 63 ATR 409; [2007] ALMD 2793	High Court of Australia	Australia - Commonwealth	6 Sep 2006	AustLII	699
R v Lodhi	[2006] NSWSC 638; (2006) 199 FLR 328	Supreme Court of New South Wales	Australia - New South Wales	24 Apr 2006	AustLII	11
VSAB v Minister for Immigration and Multicultural and Indigenous Affairs	[2006] FCA 239	Federal Court of Australia	Australia - Commonwealth	17 Mar 2006	AustLII	27
Universal Music Australia Pty Ltd v Sharman License Holdings Ltd	[2005] FCA 1587; (2005) 228 ALR 174	Federal Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII	14
Neilson v Overseas Projects Corporation of Victoria Ltd	[2005] HCA 54; (2005) 223 CLR 331; 221 ALR 213; (2005) 79 ALJR 1736	High Court of Australia	Australia - Commonwealth	29 Sep 2005	AustLII	208
Lemoto v Able Technical Pty Ltd	[2005] NSWCA 153; (2005) 63 NSWLR 300; (2005) 2 DDCR 592	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 May 2005	AustLII	204
Liberty Funding Pty Ltd v Phoenix Capital Ltd	[2005] FCAFC 3; (2005) 218 ALR 283	Federal Court of Australia	Australia - Commonwealth	8 Feb 2005	AustLII	204
Degiorgio v Dunn (No 2)	[2005] NSWSC 3; (2005) 62 NSWLR 284	Supreme Court of New South Wales	Australia - New South Wales	1 Feb 2005	AustLII	74
Pathways Employment Services Pty Ltd v West	[2004] NSWSC 903; 212 ALR 140; 186 FLR 330	Supreme Court of New South Wales	Australia - New South Wales	1 Oct 2004	AustLII	8
Application concerning Section 80 of the Supreme Court Act and Sections 119 and 128 of the Evidence Act	[2004] NSWSC 614	Supreme Court of New South Wales	Australia - New South Wales	1 Jul 2004	AustLII	5
Ross v Internet Wines Pty Ltd	[2004] NSWCA 195; (2004) 60 NSWLR 436	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Jun 2004	AustLII	43
BHP Billiton Ltd v Schultz	(2004) 221 CLR 400		Australia - Commonwealth	circa 2004	Legal Online / Westlaw	341
VHAJ v Minister for Immigration and Multicultural and Indigenous Affairs	[2003] FCAFC 186; (2003) 131 FCR 80; (2003) 75 ALD 609	Federal Court of Australia	Australia - Commonwealth	15 Aug 2003	AustLII	93
Russo v Aiello	[2003] HCA 53; (2003) 215 CLR 643; (2003) 201 ALR 231; (2003) 77 ALJR 1775; [2003] Aust Torts Reports 81-715; (2003) 38 MVR 327	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII	179
Macquarie Radio Network Pty Ltd v Australian Broadcasting Authority	[2002] FCA 1408	Federal Court of Australia	Australia - Commonwealth	15 Nov 2002	AustLII	17
Applicants in v 722 of 2000 v Minister for Immigration & Multicultural Affairs	[2002] FCA 1059	Federal Court of Australia	Australia - Commonwealth	18 Sep 2002	AustLII	28
Damberg v Damberg	[2001] NSWCA 87; (2001) 52 NSWLR 492	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	25 May 2001	AustLII	208
R v Bikic	[2001] NSWCCA 537	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	circa 2001	AustLII	12
Bax Global (Australia) Pty Ltd v Evans	[1999] NSWSC 815; (1999) 47 NSWLR 538	Supreme Court of New South Wales	Australia - New South Wales	10 Aug 1999	AustLII	32
Atkinson, In Marriage of	(1997) 136 FLR 347; [1997] FLC 92-728; 21 Fam LR 279		Australia	circa 1997	Legal Online / Westlaw	24
Australian Trade Commission v McMahon	(1997) 73 FCR 211; 46 ALD 338; 25 AAR 250	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw	29
Bailey v Australian Broadcasting Corporation	[1995] 1 Qd R 476		Australia - Queensland	circa 1995	LexisNexis AU	31
Esso Australia Resources Ltd v Plowman	(1995) 183 CLR 10		Australia - Commonwealth	circa 1995	Legal Online / Westlaw	340
Commissioner of Taxation v De Vonk	[1995] FCA 994; (1995) 61 FCR 564; (1995) 133 ALR 303; (1995) 31 ATR 481; 85 A Crim R 410	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII	62
Reid v Howard	[1995] HCA 40; (1995) 184 CLR 1; 131 ALR 609; 69 ALJR 863; 83 A Crim R 288	High Court of Australia	Australia - Commonwealth	circa 1995	AustLII	295
Witham v Holloway	[1995] HCA 3; (1995) 183 CLR 525; (1995) 131 ALR 401; (1995) 69 ALJR 847; 83 A Crim R 472	High Court of Australia	Australia - Commonwealth	circa 1995	AustLII	759
G v H	[1994] HCA 48; (1994) 181 CLR 387; [1994] FLC 92-504; (1994) 124 ALR 353; 18 Fam LR 180; 68 ALJR 860	High Court of Australia	Australia - Commonwealth	19 Oct 1994	AustLII	287
Environment Protection Authority v Caltex Refining Co Pty Ltd	[1993] HCA 74; (1993) 178 CLR 477; (1993) 118 ALR 392; 82 LGERA 51; 68 ALJR 127; 12 ACSR 452	High Court of Australia	Australia - Commonwealth	24 Dec 1993	AustLII	351
Accident Insurance Mutual Holdings Ltd v McFadden	(1993) 31 NSWLR 412		Australia - New South Wales	circa 1993	LexisNexis AU	71
Hamilton v Oades	[1989] HCA 21; (1989) 166 CLR 486; (1989) 85 ALR 1; (1989) 63 ALJR 352; 15 ACLR 123; 7 ACLC 381	High Court of Australia	Australia - Commonwealth	12 Apr 1989	AustLII	459
Patterson v BTR Engineering (Aust) Ltd	(1989) 18 NSWLR 319		Australia - New South Wales	circa 1989	LexisNexis AU	380
Bankinvest AG v Seabrook	(1988) 14 NSWLR 711		Australia - New South Wales	circa 1988	LexisNexis AU	340
Jackson v Sterling Industries Ltd	[1987] HCA 23; (1987) 162 CLR 612; 71 ALR 457; (1987) 61 ALJR 332; [1987] ATPR 40-792; [1987] Australian High Court and Federal Court Practice 96	High Court of Australia	Australia - Commonwealth	11 Jun 1987	AustLII	824
Ballabil Holdings Pty Ltd v Hospital Products Ltd	(1985) 1 NSWLR 155; 3 ACLC 220		Australia - New South Wales	circa 1985	LexisNexis AU	43
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	426
Harman v Secretary of State for the Home Department	[1983] 1 AC 280; [1982] 1 All ER 532; [1982] 2 WLR 338		United Kingdom	circa 1983	LexisNexis / Westlaw	951
Pyneboard Pty Ltd v Trade Practices Commission	[1983] HCA 9; (1983) 152 CLR 328; 45 ALR 609; (1983) 57 ALJR 236; 5 TPR 75; [1983] ATPR 40-341	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII	337
Rank Film Distributors Ltd v Video Information Centre	[1982] AC 380; [1981] 2 All ER 76; [1981] FSR 363; [1981] 2 WLR 668		United Kingdom	circa 1982	LexisNexis / Westlaw	166
A v C	[1981] QB 956; [1980] 2 All ER 347		United Kingdom	circa 1981	LexisNexis / Westlaw	90
McGraw-Hinds (Aust) Pty Ltd v Smith	[1979] HCA 19; (1979) 144 CLR 633; (1979) 24 ALR 175; (1979) 53 ALJR 423	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII	128
Rio Tinto Zinc Corporation v Westinghouse Electric Corporation	[1978] AC 547; [1978] 1 All ER 434; [1978] 2 WLR 81		United Kingdom	circa 1978	LexisNexis / Westlaw	226
Registrar of Titles (WA) v Franzon	[1975] HCA 41; (1975) 132 CLR 611; 7 ALR 383; (1976) 50 ALJR 4	High Court of Australia	Australia - Commonwealth	9 Oct 1975	AustLII	214
Distillers Co (Biochemicals) Ltd v Times Newspapers Ltd	[1975] QB 613; [1975] 1 All ER 41; [1974] 3 WLR 728		United Kingdom	circa 1975	LexisNexis / Westlaw	72
Callwood v Callwood	[1960] AC 659		United Kingdom	circa 1960	LexisNexis / Westlaw	10
Hampton Court Ltd v Crooks	[1957] HCA 28; (1957) 97 CLR 367; [1957] ALR (CN) 1201; (1957) 31 ALJR 158	High Court of Australia	Australia - Commonwealth	6 May 1957	AustLII	231
P, Ex p; Hamilton, Re	(1957) 74 WN (NSW) 397		Australia - New South Wales	circa 1957		8
Triplex Safety Glass Co Ltd v Lancegaye Safety Glass (1934) Ltd	[1939] 2 KB 395; [1939] 2 All ER 613		United Kingdom	circa 1939	LexisNexis / Westlaw	70
House v R	[1936] HCA 40; (1936) 55 CLR 499; 10 ALJR 202; 9 ABC 117	High Court of Australia	Australia - Commonwealth	circa 1936	AustLII	13010
Saxby v Fulton	[1909] UKLawRpKQB 75; [1909] 2 KB 208		United Kingdom	29 Mar 1909	CommonLII	20
Ex parte Reynolds	[1882] UKLawRpCh 71; (1882) 20 Ch D 294	Court of Chancery	United Kingdom	16 Mar 1882	CommonLII	33
United States of America v McRae	[1867] UKLawRpCh 113; (1867) 3 LRCh App 79		United Kingdom	13 Dec 1867	CommonLII	18
R v Boyes	[1861] EngR 626; (1861) 1 B & S 311; 121 ER 730; (1860) 2 F & F 157; 30 LJQB 301	Kings Bench	United Kingdom	circa 1860	CommonLII	100
Adams v Lloyd	[1858] EngR 835; 3 H & N 351; 157 ER 506	Court of Exchequer	United Kingdom	circa 1858	CommonLII	14
Bridge Corporation v Butler	(1854) 2 Gray 130		United States - Massachusetts	circa 1854		3
Blatch v Archer	[1774] EngR 2; (1774) 1 Cowp 63; 98 ER 969	King's Bench	United Kingdom	circa 1774	CommonLII	820
374 ALR 216	374 ALR 216		Australia	circa 2015	LexisNexis AU	10
102 NSWLRC 112	102 NSWLRC 112	New South Wales Law Reform Commission	Australia - New South Wales	circa 2015	AustLII	29
"Burdens of Proof"	47 Virginia Law Review 51	Virginia Law Review	United States	circa 2015	LexisNexis	7

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