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Commissioner of Taxation v Carter   flag  14

[2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325
High Court of Australia
Australia - Commonwealth
6th April, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Karri Country Produce Pty Ltd As Trustee for the Franceschi Trust v Advance Packing & Marketing Services Pty Ltd As Trustee for the Apms Unit Trust [No 4] [2024] WASC 377 Supreme Court of Western Australia Australia - Western Australia 16 Oct 2024 AustLII flag
Australian Securities and Investments Commission v Darranda Pty Ltd (Liability) [2024] FCA 1015 Federal Court of Australia Australia - Commonwealth 4 Sep 2024 AustLII flag
Abano & Abano [2024] FedCFamC1F 331 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 17 May 2024 AustLII flag 1
Morris & Morris (No 7) [2024] FedCFamC1F 12 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 23 Jan 2024 AustLII flag 1
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 Administrative Appeals Tribunal Australia 28 Sep 2023 AustLII flag 1
Haycraft v AF1 Services Pty Ltd [2023] FCA 774; (2023) 168 ACSR 489 Federal Court of Australia Australia - Commonwealth 4 Jul 2023 AustLII flag 3
Resilient Investment Group Pty Ltd v Barnet and Hodgkinson as liquidators of Spitfire Corporation Ltd (in liq) [2023] NSWCA 118; (2023) 111 NSWLR 446 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 May 2023 AustLII flag 7
Koh v Samuel Conrad Buckeridge as executor of the estate of Leonard Walter Buckeridge [No 3] [2023] WASC 42 Supreme Court of Western Australia Australia - Western Australia 28 Mar 2023 AustLII flag 1
Emerald & Emerald [2023] FedCFamC1F 183 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 27 Mar 2023 AustLII flag 1
Bosanac v Commissioner of Taxation [2022] HCA 34; (2022) 275 CLR 37; (2022) 405 ALR 424; (2022) 96 ALJR 976; (2022) 65 Fam LR 508; (2022) 115 ATR 35 High Court of Australia Australia - Commonwealth 12 Oct 2022 AustLII flag 59
Maxwell v Maxwell [2022] NSWSC 1028 Supreme Court of New South Wales Australia - New South Wales 3 Aug 2022 AustLII flag 7
Khalif v Khalif [2022] HCATrans 68 High Court of Australia Australia - Commonwealth 13 Apr 2022 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Bar Exam" [2022] NSWBarAssocNews 73 Editors Australia circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s95, s95A, s95AAA, s96, s97, s98, s99, s99A
Income Tax Assessment Act 1997 (Cth) s1.7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7; (2020) 268 CLR 281; (2020) 376 ALR 378; 94 ALJR 423 High Court of Australia Australia - Commonwealth 18 Mar 2020 AustLII flag 20
Masson v Parsons [2019] HCA 21; (2019) 266 CLR 554; (2019) 368 ALR 583; (2019) 93 ALJR 848; (2019) 59 Fam LR 503 High Court of Australia Australia - Commonwealth 19 Jun 2019 AustLII flag 177
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
Thorne v Kennedy [2017] HCA 49; (2017) 263 CLR 85; (2017) 350 ALR 1; [2017] FLC 93-807; (2017) 91 ALJR 1260; (2017) 56 Fam LR 559 High Court of Australia Australia - Commonwealth 8 Nov 2017 AustLII flag 316
Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184; (2017) 106 ATR 151 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Jul 2017 AustLII flag 24
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 74
Mirzikinian v Tom & Bill Waterhouse Pty Ltd [2009] NSWCA 296 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Oct 2009 AustLII flag 21
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd (2004) 219 CLR 165 Australia - Commonwealth circa 2004 Legal Online / Westlaw flag 1678
Ermogenous v Greek Orthodox Community of SA Inc [2002] HCA 8; (2002) 209 CLR 95; (2002) 187 ALR 92; (2002) 112 IR 56; [2002] Aust Contract Reports 90-144; (2002) 76 ALJR 465; (2002) 51 AILR 4-596; (2002) 23 Leg Rep 9 High Court of Australia Australia - Commonwealth 7 Mar 2002 AustLII flag 637
"Principles of Disclaimer of Gifts" (1999) 28 University of Western Australia Law Review 65 University of Western Australia Law Review Australia circa 1999 AustLII flag 6
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 286
Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70; (1998) 39 ATR 277 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 33
Weissensteiner v R [1993] HCA 65; (1993) 178 CLR 217; (1993) 117 ALR 545; (1993) 68 ALJR 23; (1993) 68 A Crim R 251 High Court of Australia Australia - Commonwealth 17 Nov 1993 AustLII flag 548
Dwight v Commissioner of Taxation [1992] FCA 178; (1992) 37 FCR 178; 107 ALR 407; (1992) 23 ATR 236 Federal Court of Australia Australia - Commonwealth 29 Apr 1992 AustLII flag 35
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
Vegners v FCT (1991) 21 ATR 1347 Australia circa 1991 Legal Online / Westlaw flag 11
R v Falconer (1990) 171 CLR 30 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 222
Commissioner of Taxation v Harmer (1990) 24 FCR 237; 94 ALR 541; (1990) 21 ATR 623 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 11
FCT v Galland [1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69 High Court of Australia Australia - Commonwealth 16 Dec 1986 AustLII flag 26
Re Transphere Pty Ltd (1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426 Australia - New South Wales circa 1986 LexisNexis AU flag 35
Rose v Rose (1986) 7 NSWLR 679 Australia - New South Wales circa 1986 LexisNexis AU flag 23
Calverley v Green [1984] HCA 81; (1984) 155 CLR 242; [1984] FLC 91-565; 56 ALR 483; (1984) 59 ALJR 111; 9 Fam LR 940 High Court of Australia Australia - Commonwealth 6 Dec 1984 AustLII flag 869
Taylor v Johnson [1983] HCA 5; (1983) 151 CLR 422; 45 ALR 265; (1983) 57 ALJR 197 High Court of Australia Australia - Commonwealth 23 Feb 1983 AustLII flag 618
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510; 10 ATR 942 Australia - New South Wales circa 1980 LexisNexis AU flag 97
Dewar v Dewar [1975] 2 All ER 728; [1975] 1 WLR 1532 United Kingdom circa 1975 LexisNexis flag 21
Taylor v FCT [1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148 High Court of Australia Australia - Commonwealth 8 Apr 1970 AustLII flag 32
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 241
"Income and Estate Taxation Affecting Trusts" (1957-1958) 1 Melbourne University Law Review 419 Melbourne University Law Review Australia circa 1958 AustLII flag 2
Re Stratton ’ s Disclaimer [1958] Ch 42 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 20
FCT v Cornell [1946] HCA 32; (1946) 73 CLR 394; 8 ATD 184; 3 AITR 405 High Court of Australia Australia - Commonwealth 3 Oct 1946 AustLII flag 31
Tindal v FCT [1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152 High Court of Australia Australia - Commonwealth 23 Aug 1946 AustLII flag 29
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag 72
Re Parsons [1943] Ch 12; [1942] 2 All ER 496 Court of Chancery United Kingdom circa 1943 LexisNexis / Westlaw flag 16
Lady Naas v Westminster Bank Ltd [1940] AC 366 United Kingdom circa 1940 LexisNexis / Westlaw flag 49
FCT v Taylor [1929] HCA 13; (1929) 42 CLR 80; 35 ALR 169 High Court of Australia Australia - Commonwealth 30 May 1929 AustLII flag 34
Glenn v Federal Commissioner of Land Tax [1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465 High Court of Australia Australia - Commonwealth 16 Sep 1915 AustLII flag 107
Matthews v Matthews [1913] HCA 49; (1913) 17 CLR 8 High Court of Australia Australia - Commonwealth 13 Oct 1913 AustLII flag 10
Mallott v Wilson [1903] UKLawRpCh 102; [1903] 2 Ch 494 United Kingdom 27 May 1903 CommonLII flag 22
London and County Banking Co Ltd v London and River Plate Bank Ltd [1888] UKLawRpKQB 166; (1888) 21 QBD 535 Queen's Bench United Kingdom 30 Oct 1888 CommonLII flag 12
Standing v Bowring [1885] UKLawRpCh 282; (1885) 31 Ch D 282 Court of Chancery United Kingdom 18 Dec 1885 CommonLII flag 66
Hill v Wilson [1873] UKLawRpCh 70; (1873) LR 8 LRCh App 888 United Kingdom 12 Jun 1873 CommonLII flag 4
William Siggers v Thomas Sutton Evans [1855] EngR 46; 5 E & B 367; 24 LJQB 305; 119 ER 518 Queen's Bench United Kingdom circa 1855 CommonLII flag 12
M Petrie v John Bury , Executors of James Bury [1824] EngR 103; 3 B & C 353; 107 ER 764 Kings Bench United Kingdom circa 1824 CommonLII flag 9
Townson v Tickell [1814-23] All ER 164; (1819) 3 B & Ald 31; 106 ER 575 United Kingdom circa 1814 LexisNexis flag 33
Sir Edward Mansell Bart Plaintiff; Rawleigh Mansell Esq & Al' Defendants [1732] EngR 187; 24 ER 913; (1732) 2 PWms 678 King's Bench United Kingdom circa 1732 CommonLII flag 4
Humphreys versus Bethily [1726] EngR 505; 86 ER 391; (1726) 2 Vent 198 King's Bench United Kingdom circa 1726 CommonLII flag 2
Thompson v Leach (1690) 2 Vent 198 King's Bench United Kingdom circa 1690 flag 37
Butler and Baker's Case [1591] EngR 2; 76 ER 684; (1591) 3 Co Rep 25 King's Bench United Kingdom circa 1591 CommonLII flag 12
25 Er 753 25 ER 753 United Kingdom circa 1982 CommonLII flag 2

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