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Hedges v Commissioner of Taxation   flag 

[2023] FCAFC 105
Federal Court of Australia
Australia - Commonwealth
12th July, 2023

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill 1991 (Cth)
Taxation Laws Amendment Bill (No. 6) 1990 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Taxation Laws Amendment Act 1991 (Cth)
Tax Law Improvement Act (No. 1) 1998 (Cth)
Conveyancing Act (NSW) s12
Partnership Act 1892 (NSW)
Law of Property Act, 1925

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag 194
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd [1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217 High Court of Australia Australia - Commonwealth 5 Jun 1974 AustLII flag 173
Livingston v Commissioner of Stamp Duties (Qld) [1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 125
Bakewell v Deputy FCT (SA) [1937] HCA 11; (1937) 58 CLR 743; [1937] ALR 173 High Court of Australia Australia - Commonwealth 23 Mar 1937 AustLII flag 56
Hocking v Western Australian Bank [1909] HCA 68; (1909) 9 CLR 738; 16 ALR 161 High Court of Australia Australia - Commonwealth 3 Nov 1909 AustLII flag 46
Commissioner of State Taxation v Cyril Henschke Pty Ltd [2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 40
Bolton v FCT [1965] ALR 481; (1964) 9 AITR 385; (1964) 13 ATD 378 Australia circa 1964 LexisNexis AU flag 26
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
Hedges v Commissioner of Taxation [2022] FCA 1389 Federal Court of Australia Australia - Commonwealth 23 Nov 2022 AustLII flag 1

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