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Hobart Bridge Co Ltd v FCT     58

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Greylag Goose Leasing 1410 Designated Activity Co v PT Garuda Indonesia Ltd	[2024] HCA 21	High Court of Australia	Australia - Commonwealth	5 Jun 2024	AustLII		1
First Mortgage Managed Investments v Dial A Blind (Australia) Pty Ltd	[2024] NSWSC 92	Supreme Court of New South Wales	Australia - New South Wales	5 Mar 2024	AustLII		1
GQRW and Commissioner of Taxation (Taxation)	[2022] AATA 1779	Administrative Appeals Tribunal	Australia	17 Jun 2022	AustLII
Butlin v ACA Home Improvements Pty Ltd	[2018] FCCA 3555	Federal Circuit Court of Australia	Australia	5 Dec 2018	AustLII
Moteki v Legnor Pty Ltd	[2018] FCCA 1988	Federal Circuit Court of Australia	Australia	23 Jul 2018	AustLII		1
Rowsthorn and Commissioner of Taxation (Taxation)	[2017] AATA 602	Administrative Appeals Tribunal	Australia	5 May 2017	AustLII
Queensland Newspapers Pty Ltd and Ipswich City Council	[2015] QICmr 30	Queensland Information Commissioner	Australia - Queensland	26 Nov 2015	AustLII		4
Nguyen v Phan (No 2)	[2015] VSC 634	Supreme Court of Victoria	Australia - Victoria	24 Nov 2015	AustLII		15
Ngurampaa Ltd v Balonne Shire Council	[2014] QSC 146	Supreme Court of Queensland	Australia - Queensland	3 Jul 2014	AustLII		1
TD 2014/26 - Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD 26	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/26 - Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD TD2014/26	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
CT Money Pty Ltd v GJ & SG Thompson (No 3)	[2012] NSWSC 528	Supreme Court of New South Wales	Australia - New South Wales	21 May 2012	AustLII
Esso Australia Resources Pty Ltd v The Commissioner of Taxation	[2011] FCA 565	Federal Court of Australia	Australia - Commonwealth	30 May 2011	AustLII		2
Weston v Publishing and Broadcasting Ltd	[2011] NSWSC 433; (2011) 83 ACSR 206	Supreme Court of New South Wales	Australia - New South Wales	13 May 2011	AustLII		56
Montevento Holdings Pty Ltd v Scaffidi Holdings Pty Ltd (No 2)	[2010] WASC 180	Supreme Court of Western Australia	Australia - Western Australia	23 Jul 2010	AustLII		8
Sturesteps v McGrath	[2010] NSWSC 896; (2010) 242 FLR 122; 79 ACSR 253	Supreme Court of New South Wales	Australia - New South Wales	27 May 2010	AustLII		6
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII		23
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII		24
Re Hornsby Shire Council v Commissioner of Taxation	[2008] AATA 1060; (2008) 71 ATR 442; [2008] ATC 10-061	Administrative Appeals Tribunal	Australia	26 Nov 2008	AustLII		5
VCA v Australian Prudential Regulation Authority	[2008] AATA 580; (2008) 105 ALD 236	Administrative Appeals Tribunal	Australia	4 Jul 2008	AustLII		19
State School Teachers' Union of WA (Incorporated) v Director-General, Department of Education and Training	[2008] WAIRComm 364	Western Australian Industrial Relations Commission	Australia - Western Australia	17 Jun 2008	AustLII
Klein and Commissioner of Taxation	[2007] AATA 1869; 70 ATR 572	Administrative Appeals Tribunal	Australia	17 Oct 2007	AustLII
McConnell Dowell Constructors (Aus) Pty Ltd v Gas Transmission Services WA (Operations) Pty Ltd	[2007] VSC 301	Supreme Court of Victoria	Australia - Victoria	24 Aug 2007	AustLII		2
Educang Ltd v Qirc & Qieu	[2006] QIC 43; (2006) 182 QGIG 491	Queensland Industrial Court	Australia - Queensland	10 Jul 2006	AustLII		3
O ' Hara v McDermott and Walker	[2005] VCC 237	County Court of Victoria	Australia - Victoria	8 Apr 2005	AustLII
Heindal Pty Ltd v Papadopoulos	[2001] WASC 312	Supreme Court of Western Australia	Australia - Western Australia	9 Nov 2001	AustLII
Commonwealth Bank of Australia v Ridout Nominees Pty Ltd	[2000] WASC 37	Supreme Court of Western Australia	Australia - Western Australia	28 Feb 2000	AustLII		23
TT1996/31 and Commissioner of Taxation	[1999] AATA 66; 41 ATR 1117	Administrative Appeals Tribunal	Australia	5 Feb 1999	AustLII
Shields and Commissioner of Taxation	[1999] AATA 4; (1999) 41 ATR 1042	Administrative Appeals Tribunal	Australia	11 Jan 1999	AustLII		10
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR TR1999/9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Heytesbury Holdings Pty Ltd v City of Subiaco	[1998] WASC 183; 9 WAR 440	Supreme Court of Western Australia	Australia - Western Australia	12 Jun 1998	AustLII		3
Ors v John Keith Bedford	[1998] WASC 124	Supreme Court of Western Australia	Australia - Western Australia	28 Apr 1998	AustLII
National Insurance Co of New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M780/95	[1997] NZHC 1957; (1997) 18 NZTC 13,489	High Court of New Zealand	New Zealand	26 Nov 1997	NZLII		1
Rotherwood Pty Ltd v FCT P12/1996	[1996] HCATrans 307	High Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
Hadoplane Pty Ltd v Edward Rushton Pty Ltd	[1995] QCA 446	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	6 Oct 1995	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR TR92/3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Re CMI Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 188	Federal Court of Australia	Australia - Commonwealth	14 Jun 1990	AustLII
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia	[1988] FCA 401	Federal Court of Australia	Australia - Commonwealth	21 Nov 1988	AustLII		1
FCT v Salenger	[1988] FCA 176; (1988) 19 FCR 378; 81 ALR 25; 19 ATR 1342	Federal Court of Australia	Australia - Commonwealth	3 Jun 1988	AustLII		42
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Bowden Investments Pty Ltd Re Highfield Farms Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 228	Federal Court of Australia	Australia - Commonwealth	15 Jul 1987	AustLII
Re Chamber of Manufacturers Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia v	[1984] FCA 124	Federal Court of Australia	Australia - Commonwealth	10 May 1984	AustLII
International Harvester Export Co v International Harvester Australia Ltd	[1983] VicRp 50; [1983] 1 VR 539; (1982) 7 ACLR 391; (1982) 1 ACLC 580		Australia - Victoria	18 Oct 1982	AustLII		11
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
Melville v Mutual Life & Citizens Assurance Co Ltd	[1980] FCA 114; (1980) 31 ALR 649; (1980) 47 FLR 201; (1980) 1 ANZ Insurance Cases 60-411	Federal Court of Australia	Australia - Commonwealth	3 Oct 1980	AustLII		15
Brownlee Ltd v Commissioner of Inland Revenue SC Wellington M117/75	[1979] NZHC 204; (1979) 3 TRNZ 158; (1979) 4 NZTC 61,420	High Court of New Zealand	New Zealand	1 May 1979	NZLII		1
Steinberg v FCT	[1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255	High Court of Australia	Australia - Commonwealth	10 Oct 1975	AustLII		200
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
FCT v Becker	[1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77	High Court of Australia	Australia - Commonwealth	19 Nov 1952	AustLII		29

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Corporate Groups: The Intersection Between Corporate and Tax Law - Commissioner of Taxation v BHP Billiton Finance Ltd"	(2010) 32 Sydney Law Review 723	Harris, Jason; Hargovan, Anil	Australia	circa 2010	AustLII		2
"Women Who Guarantee Co Debts: Wife or Director"	(2003) 8 Deakin Law Review 13	Pascoe, Janine	Australia	circa 2003	AustLII
"A Two-Edged Sword: Salomon and the Separate Legal Entity Doctrine"	[2000] MurUEJL 32	Puig	Australia	circa 2000	AustLII		1
"The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission"	[1994] RevenueLawJl 2	Cassidy, Julie	Australia	circa 1994	AustLII
"The Future of Corporate Ltd Liability in Australia"	(1994) 6 Bond Law Review 5	Schulte, Richard	Australia	circa 1994	AustLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		54
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		77
Tariff Reinsurances Ltd v Commissioner of Taxes (Vic)	[1938] HCA 21; (1938) 59 CLR 194; [1938] ALR 186	High Court of Australia	Australia - Commonwealth	4 Apr 1938	AustLII		32
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII		84
Commissioner of Taxes (Vic) v Phillips	[1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20	High Court of Australia	Australia - Commonwealth	27 Apr 1936	AustLII		42
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		85
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII		41
Smith v FCT	[1932] HCA 44; (1932) 48 CLR 178; 2 ATD 72	High Court of Australia	Australia - Commonwealth	18 Aug 1932	AustLII		13
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII		112
Gas Lighting Improvement Co Ltd v IRC	[1923] UKHL TC_12_503; [1923] AC 723; (1923) 12 Tax Cas 503	House of Lords	United Kingdom	11 May 1923	BAILII		24
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921			66
Commissioner of Taxes v Melbourne Trust	[1914] UKLawRpAC 41; [1914] AC 1001		United Kingdom	24 Jul 1914	CommonLII		45
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194