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Re Peter William Hepples v Commissioner of Taxation   flag 

[1990] FCA 208
Federal Court of Australia
Australia - Commonwealth
28th June, 1990

Legislation Cited

Legislation Name Provision
Constitution
Administrative Appeals Tribunal Act 1975 (Cth) s1, s45
Acts Interpretation Act 1901 (Cth)
Aboriginal Land Rights (Northern Territory) Act 1976 (Cth)
Income Tax Assessment Act 1936 (Cth)
Privacy Act 1988 (Cth)
Patents Act 1952 (Cth)
The Act (Cth)
Federal Court Rules (Cth)
Stamp Duties Act 1920 (NSW)
Finance Act 1965 s19, s22, s23

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kelly v Kelly (1990) 92 ALR 74; (1990) 64 ALJR 234 Australia circa 1990 LexisNexis AU flag 47
Sonenco (No 77) Pty Ltd v Silvia [1989] FCA 89; 24 FCR 105; (1989) 89 ALR 437; [1989] FLC 92-051; 13 Fam LR 511 Federal Court of Australia Australia - Commonwealth 31 Mar 1989 AustLII flag 44
Ranoa Pty Ltd v BP Oil Distribution Ltd (1989) 91 ALR 251 Australia circa 1989 LexisNexis AU flag 14
"Section 160M(6): fundamental misconceptions in legal theory" (1988) 17 Australian Tax Review 176 Australian Tax Review Australia circa 1988 Legal Online / Informit flag 1
Kirby v Thorn EMI [1988] 2 All ER 947; [1988] 1 WLR 445 United Kingdom circa 1988 LexisNexis flag 19
Booth v FCT [1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40 High Court of Australia Australia - Commonwealth 16 Dec 1987 AustLII flag 38
United States v Stanley 483 US 669; 97 L Ed 2d 550; 107 SCt 3054 United States Supreme Court United States 25 Jun 1987 WorldLII flag 113
Re Application of The News Corporation Ltd (1987) 15 FCR 227 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 47
Daly v Sydney Stock Exchange Ltd [1986] HCA 25; (1986) 160 CLR 371; 65 ALR 193; (1986) 60 ALJR 371; 4 ACLC 283 High Court of Australia Australia - Commonwealth 22 May 1986 AustLII flag 228
Kirby v Thorn EMI (1986) 1 WLR 851 United Kingdom circa 1986 LexisNexis / Westlaw flag 2
Commissioner of Stamp Duties v J v (Crows Nest) Pty Ltd (1986) 17 NSWLR 529 Australia - New South Wales circa 1986 LexisNexis AU flag 1
Re Ikin; Ex parte Same & Lamborghini Tractors of Australia Pty Ltd (1985) 4 FCR 582; (1985) 58 ALR 759 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 13
Bailey v Uniting Church in Australia Property Trust (Q) [1984] 1 Qd R 42 Australia - Queensland circa 1984 LexisNexis AU flag 18
Zim Properties v Proctor (Inspector of Taxes) (1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68 United Kingdom circa 1984 flag 22
Commonwealth v Tasmania [1983] HCA 21; (1983) 158 CLR 1; (1983) 46 ALR 625; (1983) 57 ALJR 450; 68 ILR 266 High Court of Australia Australia - Commonwealth 1 Jul 1983 AustLII flag 960
Lillyman v Pinkerton (No 2) [1982] FCA 279; (1982) 45 ALR 543; (1982) 71 FLR 135; 7 ACLR 471; 1 ACLC 637 Federal Court of Australia Australia - Commonwealth 23 Dec 1982 AustLII flag 15
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 455
Dorman v Rodgers [1982] HCA 25; (1982) 148 CLR 365; 41 ALR 683; 56 ALJR 580 High Court of Australia Australia - Commonwealth 11 May 1982 AustLII flag 12
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2070
British Steel Corporation v Granada Television Ltd [1981] AC 1096; [1981] 1 All ER 417; [1980] 3 WLR 774 United Kingdom circa 1981 LexisNexis / Westlaw flag 183
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA) [1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330 High Court of Australia Australia - Commonwealth 5 Dec 1980 AustLII flag 32
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510; 10 ATR 942 Australia - New South Wales circa 1980 LexisNexis AU flag 98
Trendtex Trading Corporation v Credit Suisse [1980] QB 629; [1980] 3 All ER 721; [1980] 3 WLR 367 United Kingdom circa 1980 LexisNexis / Westlaw flag 87
O'Brien v Benson's Hosiery (Holdings) Ltd [1980] AC 562 United Kingdom circa 1980 LexisNexis / Westlaw flag 19
Drake Personnel Ltd v Beddison [1979] VicRp 3; [1979] VR 13 Australia - Victoria 3 Mar 1978 AustLII flag 31
Government of Malaysia v Selangor Pilot Association [1978] AC 337 United Kingdom circa 1978 LexisNexis / Westlaw flag 13
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
Bivens v Six Unknown Named Agents of Federal Bureau of Narcotics 403 US 388; 29 L Ed 2d 619; 91 SCt 1999; 29 L Ed 2; 29 L Ed 619 United States Supreme Court United States 21 Jun 1971 WorldLII flag 2208
AMP Inc v Utilux Pty Ltd [1972] RPC 103; (1971) 45 ALJR 123 Australia circa 1971 flag 138
Hunter Douglas Australia Pty Ltd v Perma Blinds [1970] HCA 63; (1970) 122 CLR 49; [1969] ALR 676; 43 ALJR 274 High Court of Australia Australia - Commonwealth 3 Jul 1970 AustLII flag 133
George C Warner Laboratories Pty Ltd v Chemspray Pty Ltd (1967) 41 ALJR 75 Australia circa 1967 flag 7
Nagle v Feilden [1966] 2 QB 633; [1966] 1 All ER 689; [1966] 2 WLR 1027 United Kingdom circa 1966 LexisNexis / Westlaw flag 178
Re Holmden's Settlement Trusts [1966] Ch 511 Court of Chancery United Kingdom circa 1966 LexisNexis / Westlaw flag 4
National Provincial Bank Ltd v Ainsworth [1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1 House of Lords United Kingdom 13 May 1965 BAILII flag 225
YZ Finance Co Pty Ltd v Cummings [1964] HCA 12; (1964) 109 CLR 395; [1964] ALR 667; 37 ALJR 431 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 173
Norman v FCT [1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag 306
Re Leven [1954] 3 All ER 81 United Kingdom circa 1954 LexisNexis flag 3
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag 756
Ford v Ford [1947] HCA 7; (1947) 73 CLR 524; [1947] ALR 181 High Court of Australia Australia - Commonwealth 5 May 1947 AustLII flag 26
[1947] SR (NSW) 93 [1947] SR (NSW) 93 Supreme Court of New South Wales Australia - New South Wales circa 1947 flag 1
McCaughey v Commissioner of Stamp Duties [1945] NSWStRp 25; (1945) 46 SR (NSW) 192; 62 WN (NSW) 230 Supreme Court of New South Wales Australia - New South Wales 31 Jul 1945 AustLII flag 67
Minister of State for the Army v Dalziel [1944] HCA 4; (1944) 68 CLR 261; [1944] ALR 89 High Court of Australia Australia - Commonwealth 10 Mar 1944 AustLII flag 246
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 flag 95
Shanks v Shanks [1942] HCA 6; (1942) 65 CLR 334; [1942] ALR 106 High Court of Australia Australia - Commonwealth 10 Apr 1942 AustLII flag 20
Nokes v Doncaster Amalgamated Collieries Ltd [1940] AC 1014; [1940] 3 All ER 549 United Kingdom circa 1940 LexisNexis / Westlaw flag 260
Victoria Park Racing and Recreation Grounds Co Ltd v Taylor [1937] HCA 45; (1937) 58 CLR 479; [1937] ALR 597 High Court of Australia Australia - Commonwealth 26 Aug 1937 AustLII flag 249
Commissioner of Stamp Duties (NSW) v Yeend [1929] HCA 39; (1929) 43 CLR 235 High Court of Australia Australia - Commonwealth 2 Dec 1929 AustLII flag 42
Commissioner of Stamp Duties (Qld) v Donaldson [1927] HCA 30; (1927) 39 CLR 539 High Court of Australia Australia - Commonwealth 15 Aug 1927 AustLII flag 15
Bacchus Marsh Concentrated Milk Co Ltd (in Liq) v Joseph Nathan & Co Ltd [1919] HCA 18; (1919) 26 CLR 410 High Court of Australia Australia - Commonwealth 12 May 1919 AustLII flag 114
Brett v Barr Smith [1919] HCA 4; (1919) 26 CLR 87 High Court of Australia Australia - Commonwealth 17 Mar 1919 AustLII flag 19
Forbes v New South Wales Trotting Club Ltd [1979] HCA 27; 143 CLR 242; 25 ALR 1 High Court of Australia Australia - Commonwealth 30 Sep 1918 AustLII flag 146
Bruce v Tyley [1916] HCA 34; (1916) 21 CLR 277; 22 ALR 215 High Court of Australia Australia - Commonwealth 26 May 1916 AustLII flag 26
Herbert Morris Ltd v Saxelby [1916] 1 AC 688; [1916-17] All ER 305 United Kingdom circa 1916 LexisNexis / Westlaw flag 371
Mason v Provident Clothing and Supply Co Ltd [1913] UKLawRpAC 37; [1913] AC 724; [1911-13] All ER 400; (1913) 29 TLR 727 United Kingdom 28 Jul 1913 CommonLII flag 143
Tolhurst v Associated Portland Cement Manufacturers (1900) Ltd [1903] UKLawRpAC 45; [1902] UKLawRpKQB 136; [1903] AC 414; [1902] 2 KB 660 United Kingdom 28 Oct 1902 CommonLII flag 135
Dilworth v Commissioner of Stamps [1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61 United Kingdom 26 Nov 1898 CommonLII flag 190
Jones v Skinner (1835) 5 LJCh 87 Court of Chancery United Kingdom circa 1835 flag 58
Page v International Trust Agency & Industrial Trust Ltd 62 LJCh 610; 68 LT 435 Court of Chancery United Kingdom circa 1902 flag 2
Barton Mines Corporation v Comm'r 53 Tax Cas 241 United Kingdom circa 1902 flag 5
Rapistan Canada Ltd v Minister of National Revenue 48 DLR (3d) 613 Canada circa 1902 flag 1

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