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Commissioners of Taxation v Kirk     65

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Southern Waste Resourceco Pty Ltd v Adelaide Hills Region Waste Management Authority [No 3]	[2019] SASC 192	Supreme Court of South Australia	Australia - South Australia	15 Nov 2019	AustLII		5
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997	[2014] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997	[2014] ATOTR TR2014/7	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Trevor David Hoffman v Perth Mobile GP Services Ltd ACN 129 336 803	[2013] WAIRComm 816	Western Australian Industrial Relations Commission	Australia - Western Australia	24 Sep 2013	AustLII
Picton Finance Ltd and Commissioner of Taxation	[2013] AATA 116	Administrative Appeals Tribunal	Australia	5 Mar 2013	AustLII		5
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?	[2011] ATOTD TD2011/24	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?	[2011] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Shire of Ravensthorpe v John Patrick Galea	[2009] WAIRComm 1149	Western Australian Industrial Relations Commission	Australia - Western Australia	2 Nov 2009	AustLII		1
Brian Charles Carter v Carenne Support Ltd	[2009] NSWIRComm 173	New South Wales Industrial Relations Commission	Australia - New South Wales	20 Oct 2009	AustLII		1
Joe Visser v Compleat Angler & Camping World Rockingham	[2007] WAIRComm 1148	Western Australian Industrial Relations Commission	Australia - Western Australia	4 Oct 2007	AustLII
Aboriginal Legal Service of Western Australia Incorporated v Mark James Lawrence	[2007] WAIRComm 435	Western Australian Industrial Relations Commission	Australia - Western Australia	11 May 2007	AustLII		2
Kim Eng Securities (Hong Kong) Ltd v Commissioner of Inland Revenue	[2007] HKCFA 23; (2007) 10 HKCFAR 213; [2007] 2 HKLRD 117	Hong Kong Court of Final Appeal	Hong Kong	29 Mar 2007	HKLII		3
Z v Hksar	[2007] HKCFA 22	Hong Kong Court of Final Appeal	Hong Kong	29 Mar 2007	HKLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
General Reinsurance Australia Ltd	[2004] NSWSC 659	Supreme Court of New South Wales	Australia - New South Wales	29 Jul 2004	AustLII		5
NSW Crime Commission v Farah	[2003] NSWSC 1026; 142 A Crim R 108	Supreme Court of New South Wales	Australia - New South Wales	24 Oct 2003	AustLII		5
Re Henderson	[2000] NSWFTT 1	Fair Trading Tribunal of New South Wales	Australia - New South Wales	10 Aug 2000	AustLII
Barry Nicholas Ivanac v Deputy Commissioner of Taxation	[1995] FCA 1621	Federal Court of Australia	Australia - Commonwealth	26 Oct 1995	AustLII
Case P17 v Commissioner of Inland Revenue	[1992] NZTRA 7; (1992) 16 TRNZ 611; (1992) 14 NZTC 4,115	New Zealand Taxation Review Authority	New Zealand	17 Feb 1992	NZLII		1
Emery v Commissioner of Income Tax	[1991] SBHC 42	High Court of Solomon Islands	Solomon Islands	28 Jun 1991	PacLII
E v Australian Red Cross Society	[1991] FCA 20; (1991) 27 FCR 310; (1991) 99 ALR 601; [1991] ATPR 41-085; [1991] ASC 56-029	Federal Court of Australia	Australia - Commonwealth	8 Feb 1991	AustLII		131
VT87/2084 and Commissioner of Taxation	[1990] AATA 58; 21 ATR 3308	Administrative Appeals Tribunal	Australia	14 Mar 1990	AustLII
Argy v Blunts & Lane Cove Real Estate Pty Ltd	[1990] FCA 51; (1990) 26 FCR 112; [1990] ATPR 41-015	Federal Court of Australia	Australia - Commonwealth	1 Mar 1990	AustLII		176
[1989] Hkca 108 (3 May 1989)	[1989] HKCA 108	Hong Kong Court of Appeal	Hong Kong	3 May 1989	HKLII
Commissioner of Inland Revenue v Hang Seng Bank Ltd	[1989] HKCA 356	Hong Kong Court of Appeal	Hong Kong	3 May 1989	HKLII
Re Grant Anthony Nelson v Concrete Constructions (Nsw) Pty Ltd	[1989] FCA 69	Federal Court of Australia	Australia - Commonwealth	15 Mar 1989	AustLII
Sinolink Overseas Ltd v Commissioner of Island Revenue	[1985] HKCFI 230	Hong Kong Court of First Instance	Hong Kong	6 May 1985	HKLII
[1985] Hkcfi 209 (6 May 1985)	[1985] HKCFI 209	Hong Kong Court of First Instance	Hong Kong	6 May 1985	HKLII
Sentry Life Assurance Ltd v Life Insurance Commissioner	[1983] FCA 208; 78 FLR 74; (1983) 49 ALR 292	Federal Court of Australia	Australia - Commonwealth	29 Aug 1983	AustLII		5
Fleming v Commissioner of Inland Revenue HC Wellington M35/82	[1983] NZHC 279	High Court of New Zealand	New Zealand	28 Feb 1983	NZLII
Smolonogov v O'Brien	[1982] FCA 189; 44 ALR 347; (1982) 67 FLR 311; (1982) 2 TPR 223; [1982] ATPR 40-312	Federal Court of Australia	Australia - Commonwealth	1 Oct 1982	AustLII		28
Re Ku-Ring-Gai Co-operative Building Society (No 12) Ltd	[1978] FCA 50; (1978) 36 FLR 134; (1978) 22 ALR 621; [1978] ATPR 40-094	Federal Court of Australia	Australia - Commonwealth	18 Dec 1978	AustLII		289
Sahay v Commissioner of Inland Revenue [1975] FJLawRp 24	(1975) 21 FLR 171		Australia	26 Nov 1975	PacLII		1
R v Trade Practices Tribunal; Ex parte St George County Council	[1974] HCA 7; (1974) 130 CLR 533; (1974) 2 ALR 371; (1974) 48 ALJR 26	High Court of Australia	Australia - Commonwealth	4 Mar 1974	AustLII		108
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
FCT v French	[1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76	High Court of Australia	Australia - Commonwealth	18 Nov 1957	AustLII		42
Commissioner of Income Tax v De Zoysa - NLR - 121 of 58	[1956] LKSC 13; (1956) 58 NLR 121	Sri Lankan Supreme Court	Sri Lanka	29 May 1956	AsianLII		1
Bengal Immunity Co Ltd v Bihar	[1954] INSC 120	Supreme Court of India	India	4 Dec 1954	LIIofIndia
E D Sassoon and Co Ltd v the Commissioner of Income-Tax, Bombay City	[1954] INSC 65; [1955] 1 SCR 599; AIR 1954 SC 470	Supreme Court of India	India	14 May 1954	LIIofIndia		10
Commissioner of Income-Tax, Bombay v Ahmedbhai Umarbhai & Co , Bombay	[1950] INSC 8; [1950] SCR 335; [1950] ITR 472; AIR 1950 SC 134	Supreme Court of India	India	4 May 1950	LIIofIndia		8
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		29
Australian Machinery & Investment Co Ltd v Deputy FCT	[1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572	High Court of Australia	Australia - Commonwealth	7 Jun 1946	AustLII		23
Firestone Tire and Rubber Co of Canada, Ltd v Commissioner of Income Tax	[1942] SCR 476	Supreme Court of Canada	Canada	3 Nov 1942	Supreme Court of Canada		1
Commissioner of Income Tax Madras v Diwan Bahadur S L Mathias (Madras)	[1938] UKPC 69	Privy Council	United Kingdom	18 Nov 1938	BAILII
Taxpayer, Re	32 Tas LR 87; 4 ATD 468		Australia - Tasmania	9 Dec 1937	AustLII
Commissioner of Taxation (NSW) v Hillsdon Watts Ltd	[1937] HCA 13; 57 CLR 36; [1937] ALR 265; 4 ATD 199; 1 AITR 42	High Court of Australia	Australia - Commonwealth	23 Mar 1937	AustLII		18
Swaminatha Odayar v T S Gopalaswami Odayar	[1937] AllINRprMad 298; [1937] AIR Mad 741	All India Reporter - Madras	India - Tamil Nadu	16 Mar 1937	AsianLII
In re Mohanpur Tea Co Ltd	[1937] AllINRprCal 38; [1938] AIR Cal 148	All India Reporter - Calcutta	India - West Bengal	28 Jan 1937	AsianLII
Taxpayer, Re (Tas 1933, No 1)	(1933) 28 Tas LR 58; 2 ATD 464		Australia - Tasmania	3 Nov 1933	AustLII		1
FCT v W Angliss & Co Pty Ltd	[1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331	High Court of Australia	Australia - Commonwealth	1 Oct 1931	AustLII		17
Commissioner of Taxation v W Angliss and Co Pty Ltd	[1931] ArgusLawRp 71; (1931) 37 ALR 331	Argus Law Reports	Australia	1 Oct 1931	AustLII
Watson v Deputy Commissioner of Taxation (WA)	[1929] WALawRp 25; (1929) 32 WALR 36		Australia - Western Australia	22 Oct 1929	AustLII
Commissioner of Income-tax v v Phra Phraison Salarak	[1928] AllINRprRang 87	All India Reporter - Rangoon	Myanmar	20 Jun 1928	AsianLII
Michell v FCT	[1927] HCA 39	High Court of Australia	Australia - Commonwealth	13 Oct 1927	AustLII
Commissioner of Income-tax v Messrs Steel Brothers & Co	[1925] AllINRprRang 127	All India Reporter - Rangoon	Myanmar	9 Sep 1925	AsianLII
Dalgety & Co Ltd v Commissioner of Taxation	[1919] WALawRp 4; (1919) 21 WALR 21		Australia - Western Australia	27 Mar 1919	AustLII
Ocean Steamship Co Ltd v FCT	[1918] ArgusLawRp 95; (1918) 25 CLR 412; 25 ALR 56	Argus Law Reports	Australia - Commonwealth	14 Oct 1918	AustLII		4
Harding v FCT	[1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137	Argus Law Reports	Australia - Commonwealth	26 Apr 1917	AustLII		31
Clayton v Commissioners of Taxation	[1912] NSWStRp 46; (1912) 12 SR (NSW) 376	Supreme Court of New South Wales	Australia - New South Wales	30 May 1912	AustLII
Adams v Commissioners of Taxation Commissioners of Taxation v Adams	[1909] HCA 94; 10 CLR 180	High Court of Australia	Australia - Commonwealth	21 Apr 1909	AustLII		2
Lovell & Christmas, Ld v Commissioner of Taxes	[1907] UKLawRpAC 56; [1908] AC 46		United Kingdom	31 Oct 1907	CommonLII		25

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits"	(2011) 9 (3) E-Journal of Tax Research 268	Sharkey, Nolan Cormac; Bain, Kathrin	Australia	circa 2011	AustLII
"How Simple Can Tax Law Be?: The Instructive Case Of Hong Kong"	[2005] JlATaxTA 18	Littlewood, Michael	Australia	circa 2005	AustLII