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FCT v French     42

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Randeep S Grewal v Commissioner of Inland Revenue	[2023] HKCFI 3109	Hong Kong Court of First Instance	Hong Kong	6 Dec 2023	HKLII
Lochtenberg v Commissioner of Taxation	[2019] FCA 1167	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII		1
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII		9
Lochtenberg and Commissioner of Taxation (Taxation)	[2018] AATA 4667	Administrative Appeals Tribunal	Australia	30 Nov 2018	AustLII		2
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII		10
Agius v Commissioner of Taxation	[2015] FCA 707	Federal Court of Australia	Australia - Commonwealth	14 Jul 2015	AustLII		4
Agius and Commissioner of Taxation	[2014] AATA 854	Administrative Appeals Tribunal	Australia	17 Nov 2014	AustLII		3
CR 2014/19 - Income tax: foreign income tax offset: Brazilian tax paid on employment income by Vale SA employees	[2014] ATOCR 19	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/19 - Income tax: foreign income tax offset: Brazilian tax paid on employment income by Vale SA employees	[2014] ATOCR CR2014/19	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	AustLII		3
Overseas Aircrew Basing Ltd v FCT	[2009] FCA 7; (2009) 175 FCR 449; (2009) 74 ATR 850; [2009] ATC 20-089	Federal Court of Australia	Australia - Commonwealth	15 Jan 2009	AustLII		5
Tolich v Commissioner of Taxation	[2007] FCA 1195	Federal Court of Australia	Australia - Commonwealth	10 Aug 2007	AustLII		2
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
CR 2003/88 - Income tax: Assessability of income: Department of Finance and Administration employees deployed to the Solomon Islands	[2003] ATOCR 88	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/88 - Income tax: Assessability of income: Department of Finance and Administration employees deployed to the Solomon Islands	[2003] ATOCR CR2003/88	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Internal Revenue Commission v Hamidian-Rad	[2002] PGSC 3	Supreme Court of Papua New Guinea	Papua New Guinea	22 Mar 2002	PacLII
Internal Revenue Commission v Rad	[2002] PNGLR 11		Papua New Guinea	22 Mar 2002	PacLII
Internal Revenue Commission v Rad	[2002] PNGLR 315; [2002] PGLawRp 11		Papua New Guinea	22 Mar 2002	PacLII
Chaudhri v Commissioner of Taxation	[2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126	Federal Court of Australia	Australia - Commonwealth	15 May 2001	AustLII		29
Family & Community Services, Secretary, Department of and McAdam, Re; Case [1999] AATA 814	[1999] AATA 814; 56 ALD 772; 30 AAR 264	Administrative Appeals Tribunal	Australia	29 Oct 1999	AustLII
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation	[1993] FCA 276; (1993) 25 ATR 344	Federal Court of Australia	Australia - Commonwealth	7 Jun 1993	AustLII		9
Hoover (Australia) Pty Ltd v Email Ltd	[1991] FCA 646; (1991) 104 ALR 369; [1991] ATPR (Digest) 53; (1991) 13 ATPR 41-149	Federal Court of Australia	Australia - Commonwealth	19 Dec 1991	AustLII		19
WT88/24 and Commissioner of Taxation	[1990] AATA 193; 21 ATR 3630	Administrative Appeals Tribunal	Australia	21 Aug 1990	AustLII
Re Taxation Appeals	[1990] AATA 150	Administrative Appeals Tribunal	Australia	14 Jun 1990	AustLII
It 2563 - Income Tax : Foreign Tax Credit System : Issues Relating To the Practical Application of Section 23ag	[1989] ATOITR IT2563	Australian Taxation Office	Australia - Commonwealth	19 Oct 1989	AustLII
JFP Energy Incorporated v Commissioner of Inland Revenue HC Wellington AP101/88	[1989] NZHC 2148; (1989) 13 TRNZ 416; (1989) 11 NZTC 6,282	High Court of New Zealand	New Zealand	20 Sep 1989	NZLII
VT83/46 and Commissioner of Taxation	[1989] AATA 446; 20 ATR 3681	Administrative Appeals Tribunal	Australia	21 Jun 1989	AustLII
Re Thorpe Nominees Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 387	Federal Court of Australia	Australia - Commonwealth	4 Nov 1988	AustLII
FCT v Efstathakis	[1979] FCA 28; (1979) 38 FLR 276	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		13
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 Mitchum	[1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23	High Court of Australia	Australia - Commonwealth	30 Apr 1965	AustLII		39

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
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi"	[2007] RevenueLawJl 1	Cassidy, Julie; Sykes, Andrew	Australia	circa 2007	AustLII
"The ATO, Tax and the Internet: The Emperor's New Clothes?"	[1999] RevenueLawJl 5	Bentley, Duncan	Australia	circa 1999	AustLII
"Australia's Double Tax Agreements: Gains from the Sale of Shares by Non-residents"	(1999) 2 Journal of Australian Taxation 3	Lane, Dianna	Australia	circa 1999	AustLII
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'"	(1997) 9 Bond Law Review 35	Wills, Michelle	Australia	circa 1997	AustLII		1
"Common Sense and Law"	(1971-1972) 8 Melbourne University Law Review 587	Maher, F K H	Australia	circa 1972	AustLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Harvey and Breyfogle	[1953] AC 503		United Kingdom	circa 1953	LexisNexis / Westlaw		3
Automatic Fire Sprinklers Pty Ltd v Watson	[1946] HCA 25; (1946) 72 CLR 435; [1946] ALR 390	High Court of Australia	Australia - Commonwealth	23 Aug 1946	AustLII		459
FCT v United Aircraft Corporation	[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458	High Court of Australia	Australia - Commonwealth	6 Dec 1943	AustLII		95
D v Commissioner of Taxes	[1941] St RQd 218; 6 ATD 111; 2 AITR 190		Australia - Queensland	circa 1941			7
Petrie v Mac Fisheries Ltd	(1940) 1 KB 258		United Kingdom	circa 1940	LexisNexis / Westlaw		17
O'Grady v M Saper Ltd	[1940] 2 KB 469		United Kingdom	circa 1940	LexisNexis / Westlaw		17
Liquidator, Rhodesia Metals Ltd v Commissioner of Taxes	[1940] AC 774		United Kingdom	circa 1940	LexisNexis / Westlaw		19
Bennett v Marshall	[1938] 1 KB 591; 22 Tax Cas 73		United Kingdom	circa 1938	LexisNexis / Westlaw		9
Robertson v FCT	[1937] HCA 32; (1937) 57 CLR 147; [1937] ALR 410; (1937) 1 AITR 152; 4 ATD 355	High Court of Australia	Australia - Commonwealth	26 Jul 1937	AustLII		28
Commissioner of Taxation v Cam & Sons Ltd	[1936] NSWStRp 34; (1936) 4 ATD 32; (1936) 36 SR (NSW) 544; 53 WN (NSW) 172	Supreme Court of New South Wales	Australia - New South Wales	14 Aug 1936	AustLII		13
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
Watson v Commissioner of Taxation (WA)	[1930] HCA 28; (1930) 44 CLR 94; 1 ATD 61	High Court of Australia	Australia - Commonwealth	11 Sep 1930	AustLII		5
Foulsham v Pickles	[1925] UKHL TC_9_261; [1925] AC 458; 9 Tax Cas 261	House of Lords	United Kingdom	19 Feb 1925	BAILII		13
Foulsham v Pickles	[1925] AC 459		United Kingdom	circa 1925	LexisNexis / Westlaw		1
Nathan v FCT	[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286	High Court of Australia	Australia - Commonwealth	9 Aug 1918	AustLII		78
Harding v FCT	[1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137	Argus Law Reports	Australia - Commonwealth	26 Apr 1917	AustLII		31
Commissioners of Taxation v Kirk	[1900] UKLawRpAC 38; [1900] AC 588		United Kingdom	27 Jun 1900	CommonLII		65
Brace v Calder	[1895] UKLawRpKQB 109; [1895] 2 QB 253		United Kingdom	15 Jun 1895	CommonLII		57
Colquhoun v Brooks	[1889] UKLawRpAC 43; [1888] UKLawRpKQB 81; (1889) 14 AC 493; (1888) 21 QBD 52	Queen's Bench	United Kingdom	30 Apr 1888	CommonLII		118
W Emmens, Secretary, etc-Plaintiff in Error; E M Elderton,-Defendant in Error	[1853] EngR 884; 4 HLCas 624; (1853) 13 CB 495; 10 ER 606; 4 HL 624	House of Lords	United Kingdom	circa 1853	CommonLII		23
Fewings v Tisdal	[1847] EngR 889; (1847) 1 Exch 295; 154 ER 125; 17 LJEx 18	Court of Exchequer	United Kingdom	circa 1847	CommonLII		11
Smith v Hayward	[1837] EngR 1061; 112 ER 575; (1837) 7 A & E 544	Queen's Bench	United Kingdom	circa 1837	CommonLII		6
Snelling v Lord Huntingfield	[1834] EngR 81; 1 Cr M & R 20; 149 ER 976	Court of Exchequer	United Kingdom	circa 1834	CommonLII		10
Archard v Hornor	(1828) 3 C & P 349; 172 ER 451		United Kingdom	circa 1828	CommonLII		6
Hall v Commissioner of Taxation (Cth)	67 WN (NSW) 216; 9 ATD 161; (1950) 5 AITR 450		Australia - New South Wales				2