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Commissioner of Taxation v Clyne   flag  50

[1958] HCA 10; (1958) 100 CLR 246; [1958] ALR 474; 11 ATD 428; 32 ALJR 132
High Court of Australia
Australia - Commonwealth
2nd April, 1958

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mineralogy Pty Ltd v Western Australia [2021] HCA 30; (2021) 274 CLR 219; 393 ALR 551; (2021) 95 ALJR 832 High Court of Australia Australia - Commonwealth 13 Oct 2021 AustLII flag 29
Wong Wing Wah v Collector of Stamp Duty [2021] HKCFI 11; [2021] 1 HKLRD 649 Hong Kong Court of First Instance Hong Kong 6 Jan 2021 HKLII flag 3
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCAFC 164 Federal Court of Australia Australia - Commonwealth 13 Oct 2017 AustLII flag 1
Deputy Commissioner of Taxation v Porta [2017] FCCA 1732 Federal Circuit Court of Australia Australia 12 Jul 2017 AustLII flag
PMI Group, Inc v QBE Holdings (AAP) Pty Ltd [2016] NSWSC 673 Supreme Court of New South Wales Australia - New South Wales 31 May 2016 AustLII flag
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2015] FCA 1381 Federal Court of Australia Australia - Commonwealth 4 Dec 2015 AustLII flag 2
Queensland Nickel Pty Ltd v Commonwealth of Australia [2015] HCA 12; (2015) 255 CLR 252; (2015) 318 ALR 182; (2015) 89 ALJR 451; (2015) 151 ALD 49 High Court of Australia Australia - Commonwealth 8 Apr 2015 AustLII flag 8
Attorney-General (Qld) v Lawrence [2013] QCA 364; (2013) 306 ALR 281 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Dec 2013 AustLII flag 6
Fortescue Metals Group Ltd v Commonwealth [2013] HCA 34; (2013) 250 CLR 548; (2013) 300 ALR 26; 89 ATR 1; 87 ALJR 935 High Court of Australia Australia - Commonwealth 7 Aug 2013 AustLII flag 27
Re Harvey and FCT [2008] AATA 457; [2008] ATC 10-030; 72 ATR 541 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 3
Sun v Minister for Immigration [2008] FMCA 180 Federal Magistrates Court of Australia Australia 19 Mar 2008 AustLII flag 4
Roach v Electoral Commissioner (M19/2007) - Volume III - Post hearing submissions of the Second Defendant [2007] HCASCF 124 High Court of Australia Australia - Commonwealth 3 Jul 2007 AustLII flag
Attorney-General (NSW) v 2UE Sydney Pty Ltd [2006] NSWCA 349; 226 FLR 62; (2006) 236 ALR 385; 97 ALD 426 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2006 AustLII flag 41
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2005] WASCA 71; (2005) 59 ATR 5 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Apr 2005 AustLII flag 11
Deputy Commissioner of Taxation v Hooper [2005] VSC 69; 58 ATR 522 Supreme Court of Victoria Australia - Victoria 21 Mar 2005 AustLII flag 4
Purvis v Dairy Adjustment Authority [2005] AATA 233; 86 ALD 713 Administrative Appeals Tribunal Australia 18 Mar 2005 AustLII flag 3
Permanent Trustee Australia Ltd v Commissioner of State Revenue [2004] HCATrans 43 High Court of Australia Australia - Commonwealth 4 Mar 2004 AustLII flag
Bartlett v FCT [2003] FCA 1125; (2003) 54 ATR 261 Federal Court of Australia Australia - Commonwealth 21 Oct 2003 AustLII flag 8
Halliday v The Commonwealth of Australia [2000] FCA 950; (2000) 45 ATR 458 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 7
Residual Assco Group Ltd v Spalvins [2000] HCA 33; (2000) 202 CLR 629; 172 ALR 366; (2000) 74 ALJR 1013; (2000) 36 ACSR 1; (2000) 21 Leg Rep 15 High Court of Australia Australia - Commonwealth 13 Jun 2000 AustLII flag 174
Kartinyeri v Commonwealth of Australia (Hindmarsh Island Bridge Case) [1998] HCA 22; (1998) 152 ALR 540; (1998) 72 ALJR 722; (1998) 7 Leg Rep 2; (1998) 195 CLR 337 High Court of Australia Australia - Commonwealth 1 Apr 1998 AustLII flag 116
Commonwealth of Australia v Western Mining Corporation Resources Ltd [1998] HCA 8; (1998) 194 CLR 1; (1998) 152 ALR 1; (1998) 72 ALJR 280; [1998] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Feb 1998 AustLII flag 139
IW v City of Perth (People Living with AIDs case) [1997] HCA 30; (1997) 191 CLR 1; (1997) 146 ALR 696; (1997) 94 LGERA 224; (1997) 71 ALJR 943; [1997] EOC 92-892; (1997) 13 Leg Rep 12 High Court of Australia Australia - Commonwealth 31 Jul 1997 AustLII flag 850
Allardyce Lumber Co Ltd v Premier of the Western Province [1996] SBHC 68 High Court of Solomon Islands Solomon Islands 18 Nov 1996 PacLII flag 1
Roger Eric Buck v Byron Council [1994] NSWLEC 153 Land and Environment Court of New South Wales Australia - New South Wales 23 Sep 1994 AustLII flag
WSGAL Pty Ltd v Trade Practices Commission [1994] FCA 1079; (1994) 51 FCR 115; 122 ALR 673; [1994] ATPR 41-314 Federal Court of Australia Australia - Commonwealth 11 May 1994 AustLII flag 9
Western Mining Corporation Ltd v the Commonwealth of Australia [1994] FCA 1026 Federal Court of Australia Australia - Commonwealth 14 Apr 1994 AustLII flag
Re DPP; Ex parte Lawler [1994] HCA 10; 179 CLR 270; (1994) 119 ALR 655; (1994) 68 ALJR 289 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 98
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 203
James Reginald Webb v Deputy Commissioner of Taxation [1993] FCA 612; (1993) 47 FCR 394; 125 ALR 523; (1993) 27 ATR 459 Federal Court of Australia Australia - Commonwealth 13 Dec 1993 AustLII flag 19
Minister of Primary Industry and Energy; Australian Fisheries Management Authority; Albert Bruce Davey; Ian Bruce Davey and Berardino Fitti v Albert Bruce Davey; Ian Bruce Davey; Berardino Fitti; Minister of Primary Industry and Energy and Australian Fi [1993] FCA 574 Federal Court of Australia Australia - Commonwealth 2 Dec 1993 AustLII flag
Gould, In Marriage of [1993] FamCA 126; (1993) 115 FLR 371; [1993] FLC 92-434; (1993) 17 Fam LR 156 Family Court of Australia Australia 1 Dec 1993 AustLII flag 112
Pharmacy Restructuring Authority v Chatfield [1993] FCA 495; 43 FCR 418 Federal Court of Australia Australia - Commonwealth 8 Oct 1993 AustLII flag 2
Clyne v Commissioner of Taxation [1985] FCA 363; (1985) 8 FCR 130; (1985) 16 ATR 938 Federal Court of Australia Australia - Commonwealth 2 Oct 1985 AustLII flag 4
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
R v Lambert; Ex Parte Plummer [1980] HCA 52; (1980) 146 CLR 447; (1980) 32 ALR 505; [1980] FLC 90-904; (1980) 55 ALJR 71; 6 Fam LR 355 High Court of Australia Australia - Commonwealth 12 Dec 1980 AustLII flag 49
Trade Practices Commission v Tooth & Co Ltd [1979] HCA 47; 142 CLR 397; 26 ALR 185; 53 ALJR 696 High Court of Australia Australia - Commonwealth 28 Sep 1979 AustLII flag 110
Re Tooth & Co Ltd (No 2) [1978] FCA 36; (1978) 34 FLR 112 Federal Court of Australia Australia - Commonwealth 20 Sep 1978 AustLII flag 24
Attorney-General (Cth) v Schmidt [1961] HCA 21; (1961) 105 CLR 361; [1961] ALR 806; 35 ALJR 54 High Court of Australia Australia - Commonwealth 27 Apr 1961 AustLII flag 111

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Is a Cause of Action a Castle? Statutory Choses in Action as Property and s 51(XXXI) of the Constitution" [2018] MelbULawRw 14 Duffy, Michael J Australia circa 2018 AustLII flag
"Constitutional Choices in the Work Choices Case, or What Exactly is Wrong with the Reserved Powers Doctrine" (2008) 32 Melbourne University Law Review 1 Aroney, Nicholas Australia circa 2008 AustLII flag 7
"Kartinyeri v The Commonwealth - Case Summary" (1998) 3 (2) Australian Indigenous Law Reporter 180 Editors Australia circa 1998 AustLII flag
"Table of Cases" [1998] AUMPLawAYbk 1 Editors Australia circa 1998 AustLII flag
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
"Table of Cases" [1994] AUMPLawAYbk 1 Editors Australia circa 1994 AustLII flag
"Western Mining Corporation v Commonwealth" [1994] AUMPLawAYbk 24 Reintals, S Australia circa 1994 AustLII flag
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
"Zines, Lelie: Commentaries on the Australian Constituion: A Tribute to Geoffrey Sawer" (1977) 8 (4) Federal Law Review 502 Mason, Anthony Australia circa 1977 AustLII flag
"Commonwealth Power to Regulate Industrial Pollution" (1975-1976) 10 Melbourne University Law Review 577 Opie, Haydeb Australia circa 1976 AustLII flag 6
"Mr Justice Evatt" (1968-1969) 3 (2) Federal Law Review 153 Zines, Leslie Australia circa 1969 AustLII flag 1

Legislation Cited

Legislation Name Provision
Principal Act (Cth) s11, s19, s79
Income Tax Act 1945 (Cth)
Income Tax Assessment Act 1945 (Cth)
Income Tax and Social Services Contribution (Individuals) Act 1956 (Cth)
Income Tax and Social Services Contribution (Companies) Act 1956 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Moore v The Commonwealth [1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283 High Court of Australia Australia - Commonwealth 22 Mar 1951 AustLII flag 34
Elliott v The Commonwealth [1936] HCA 7; (1936) 54 CLR 657; [1936] ALR 174; (1936) 9 ALJR 455 High Court of Australia Australia - Commonwealth 6 Mar 1936 AustLII flag 25
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Cameron v Deputy FCT [1923] HCA 4; (1923) 32 CLR 68; 29 ALR 119 High Court of Australia Australia - Commonwealth 20 Mar 1923 AustLII flag 24
R v Barger [1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374 High Court of Australia Australia - Commonwealth 26 Jun 1908 AustLII flag 152

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