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Deputy FCT v Truhold Benefit Pty Ltd   flag  46

[1985] HCA 36; (1985) 158 CLR 678; 59 ALR 431; 16 ATR 466; 59 ALJR 507
High Court of Australia
Australia - Commonwealth
11th June, 1985

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Deputy Commissioner of Taxation v Haqiqi [2020] VSC 331 Supreme Court of Victoria Australia - Victoria 22 Apr 2020 AustLII flag
Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773; (2018) 108 ATR 63 Supreme Court of New South Wales Australia - New South Wales 1 Jun 2018 AustLII flag 22
R v K, Ga [2017] SADC 131 District Court of South Australia Australia - South Australia 1 Dec 2017 AustLII flag 1
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 27
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2015] FCA 1381 Federal Court of Australia Australia - Commonwealth 4 Dec 2015 AustLII flag 2
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092; (2015) 102 ATR 13 Federal Court of Australia Australia - Commonwealth 23 Oct 2015 AustLII flag 22
Milstern Nominees Pty Ltd v Chief Commissioner of State Revenue [2015] NSWSC 68; (2015) 89 NSWLR 43; (2015) 100 ATR 757 Supreme Court of New South Wales Australia - New South Wales 18 Feb 2015 AustLII flag 8
"Table of Cases" [2014] ELECD 35 Edited Legal Collections Data Australia circa 2014 AustLII flag
Sekhon v The Director Of Quarantine [2013] FCCA 331 Federal Circuit Court of Australia Australia 23 May 2013 AustLII flag 1
Urban Consolidation and Development Pty Ltd v Commissioner of State Revenue (Taxation) [2011] VCAT 593; (2011) 84 ATR 725 Victorian Civil and Administrative Tribunal Australia - Victoria 1 Apr 2011 AustLII flag 5
Commissioner of State Revenue v STIC Australia Pty Ltd [2010] VSC 608; (2010) 81 ATR 682 Supreme Court of Victoria Australia - Victoria 17 Dec 2010 AustLII flag 69
Bainbridge v Minister for Immigration and Citizenship [2010] FCAFC 2; (2010) 181 FCR 569; (2010) 113 ALD 70 Federal Court of Australia Australia - Commonwealth 27 Jan 2010 AustLII flag 6
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2008] HCA 33; (2008) 237 CLR 198; (2008) 248 ALR 256; (2008) 82 ALJR 1211; (2008) 69 ATR 29; [2008] ATC 20-040 High Court of Australia Australia - Commonwealth 31 Jul 2008 AustLII flag 46
Russell v FCT [2008] FCA 343; (2008) 168 FCR 330; (2008) 246 ALR 157; 70 ATR 846; [2008] ATC 20-010 Federal Court of Australia Australia - Commonwealth 14 Mar 2008 AustLII flag 9
Commissioner of Taxation v Rio Tinto Ltd [2006] FCAFC 86; (2006) 151 FCR 341; (2006) 151 FLR 341; 229 ALR 304; 63 ATR 79 Federal Court of Australia Australia - Commonwealth 2 Jun 2006 AustLII flag 248
Palm Oil Research and Development Board Malaysia & Director General of Palm Oil Research Institute Of Malaysia (PORIM) Lwn Premium Vegetable Oils Sdn Bhd - MPRS NO: 02-4-2002(W) [2004] MYFC 7 Federal Court of Malaysia Malaysia 27 Feb 2004 AsianLII flag
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Cunliffe v The Commonwealth [1994] HCA 44; (1994) 182 CLR 272; (1994) 124 ALR 120; (1994) 68 ALJR 791 High Court of Australia Australia - Commonwealth 12 Oct 1994 AustLII flag 375
Minister for Foreign Affairs and Trade v Magno [1992] FCA 566; (1992) 37 FCR 298; (1992) 112 ALR 529 Federal Court of Australia Australia - Commonwealth 26 Nov 1992 AustLII flag 417
Re Temmen and Secretary, Department of Social Security [1992] AATA 251; 28 ALD 137; 16 AAR 261 Administrative Appeals Tribunal Australia 21 Aug 1992 AustLII flag 2
Re Vale Press Pty Ltd v Deputy Commissioner of Taxation [1992] FCA 53 Federal Court of Australia Australia - Commonwealth 19 Feb 1992 AustLII flag
Re Russell Morse and Secretary, Department of Social Security [1992] AATA 8 Administrative Appeals Tribunal Australia 10 Jan 1992 AustLII flag
"Unemployment benefit: late claim" [1992] SocSecRpr 31 Graycar, R Australia circa 1992 AustLII flag
Re Robert John Mifsud and Secretary To the Department of Social Security [1991] AATA 293; 24 ALD 263 Administrative Appeals Tribunal Australia 4 Dec 1991 AustLII flag
Re Robert Keith Linnehan and Veterans' Review Board and Repatriation Commission [1991] AATA 260; 24 ALD 376; (1991) 14 AAR 392 Administrative Appeals Tribunal Australia 8 Nov 1991 AustLII flag 9
Beard v South Australia [1991] SASC 3106; (1991) 57 SASR 65; (1991) 74 LGRA 224 Supreme Court of South Australia Australia - South Australia 5 Nov 1991 AustLII flag 7
Re Vale Press Pty Ltd v Commissioner of Taxation [1991] FCA 433 Federal Court of Australia Australia - Commonwealth 13 Sep 1991 AustLII flag 1
Re Repatriation Commission v David Norman Ahrenfeld [1991] FCA 243; 13 AAR 302/101 Federal Court of Australia Australia - Commonwealth 7 Jun 1991 AustLII flag
FCT v Swift [1989] FCA 413; (1989) 18 ALD 679; (1989) 20 ATR 1434 Federal Court of Australia Australia - Commonwealth 3 Oct 1989 AustLII flag 54
Re Alan Edward Jackson v Commissioner of Taxation [1989] FCA 128 Federal Court of Australia Australia - Commonwealth 21 Apr 1989 AustLII flag
Herdegen v FCT [1988] FCA 419; (1988) 84 ALR 271; (1988) 20 ATR 24 Federal Court of Australia Australia - Commonwealth 2 Dec 1988 AustLII flag 118
Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30 High Court of Australia Australia - Commonwealth 24 Nov 1988 AustLII flag 182
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 110
Australian Building Construction Employees' & Builders' Labourers Federation v Commonwealth [1986] HCA 47; (1986) 161 CLR 88; 66 ALR 363; 60 ALJR 584 High Court of Australia Australia - Commonwealth 13 Aug 1986 AustLII flag 80

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Judicial Review and the Tax Assessment-Making Process" (2022) 45 University of New South Wales Law Journal 251 Azzi, John Australia circa 2022 AustLII flag
"Charities Are the New Constitutional Law Frontier" (2017) 41 Melbourne University Law Review 446 Aroney, Nicholas; Turnour, Matthew Australia circa 2017 AustLII flag 1
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
"Table of Cases" [2014] ELECD 35 Edited Legal Collections Data Australia circa 2014 AustLII flag
"The Commonwealth's Taxing Power and Its Limits - Are We There Yet?" [2013] MelbULawRw 7 Gordon, Michelle Australia circa 2013 AustLII flag
"The Commonwealth's Taxing Power and Its Limits - Are We There Yet?" (2013) 36 Melbourne University Law Review 1038 Gordon, Michelle Australia circa 2013 AustLII flag
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate" [2008] JlATax 4 Hyde, Nina Australia circa 2008 AustLII flag
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate" (2008) 11 Journal of Australian Taxation 1 Hyde, Nina Australia circa 2008 AustLII flag
"Taxpayers and Class Actions" (1997) 20 University of New South Wales Law Journal 372 Morabito, Vince Australia circa 1997 AustLII flag 2
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
"A Taxing Time: The High Court and the Tax Provisions of the Consitution" (1993) 23 (2) University of Western Australia Law Review 362 Johnston, Peter Australia - Western Australia circa 1993 AustLII flag
"Unemployment benefit: late claim" [1992] SocSecRpr 31 Graycar, R Australia circa 1992 AustLII flag
"Constitution and the Environment, The" (1991) 13 Sydney Law Review 11 Crawford, James Australia circa 1991 AustLII flag 16
"Table of Cases" [1989] AUMPLawB 19 Editors Australia circa 1989 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
Herald and Weekly Times Ltd v The Commonwealth [1966] HCA 78; (1966) 115 CLR 418; [1967] ALR 300; 40 ALJR 430 High Court of Australia Australia - Commonwealth 30 Nov 1966 AustLII flag 81

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