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Taxation, Federal Commissioner of v Orica Ltd     87

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Blockchain Tech Pty Ltd	[2024] VSC 690	Supreme Court of Victoria	Australia - Victoria	12 Nov 2024	AustLII
IMMIX Holdings Pty Ltd v Western Port Metal Recyclers Pty Ltd	[2024] VCC 1551	County Court of Victoria	Australia - Victoria	7 Oct 2024	AustLII
Fair Work Ombudsman v Foot & Thai Massage Pty Ltd (in liquidation) (No 8)	[2024] FCA 483	Federal Court of Australia	Australia - Commonwealth	10 May 2024	AustLII		4
Wright v Lemon	[2024] WASCA 19	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Mar 2024	AustLII		8
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2024] FCA 87	Federal Court of Australia	Australia - Commonwealth	16 Feb 2024	AustLII		2
Cirrus Real Time Processing Systems Pty Ltd v Jet Aviation Australia Pty Ltd	[2023] NSWCA 280; 113 NSWLR 80	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Nov 2023	AustLII		5
Southstar Homes Pty Ltd v Form8 Constructions Pty Ltd	[2023] VCC 1420	County Court of Victoria	Australia - Victoria	17 Aug 2023	AustLII		2
Owners-Strata Plan No 93227 v In Style Developments Pty Ltd	[2023] NSWCATCD 154	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	30 Jan 2023	AustLII
Cargill Australia Ltd v Viterra Malt Pty Ltd (No 28)	[2022] VSC 13	Supreme Court of Victoria	Australia - Victoria	28 Jan 2022	AustLII		25
John Moores v Rus Mining Services Pty Ltd	[2021] FCCA 1481	Federal Circuit Court of Australia	Australia	2 Jul 2021	AustLII
Phantom Precision Engineering Pty Ltd v Luscombe	[2021] SASC 59	Supreme Court of South Australia	Australia - South Australia	28 May 2021	AustLII		3
Miles v Amos	[2021] NSWSC 38	Supreme Court of New South Wales	Australia - New South Wales	3 Feb 2021	AustLII		2
Sarich v Delta Legal Pty Ltd	[2020] WASC 269	Supreme Court of Western Australia	Australia - Western Australia	21 Jul 2020	AustLII
Galati v GC NSW Pty Ltd	[2020] NSWSC 217	Supreme Court of New South Wales	Australia - New South Wales	12 Mar 2020	AustLII		3
Vida v Sideris (Civil Claims)	[2019] VCAT 1442	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Sep 2019	AustLII
Dunkirk Property Development Pty Ltd v Mosman and Co Pty Ltd	[2019] NSWSC 73	Supreme Court of New South Wales	Australia - New South Wales	15 Feb 2019	AustLII
Craker v Craker	[2018] SASC 10	Supreme Court of South Australia	Australia - South Australia	9 Feb 2018	AustLII		2
Pty Ltd	[2017] FCCA 2659	Federal Circuit Court of Australia	Australia	30 Nov 2017	AustLII		1
Singh v Sydney Trains	[2017] FWC 4015	Fair Work Commission	Australia	7 Aug 2017	AustLII		6
Hawcroft General Trading Co Pty Ltd v Hawcroft	[2017] NSWCA 91	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 May 2017	AustLII		24
"Table of cases"	[2017] ELECD 1061	Edited Legal Collections Data	Australia	circa 2017	AustLII
Martinez v Park Trent Properties Group Pty Ltd (No 2)	[2016] NSWSC 1661	Supreme Court of New South Wales	Australia - New South Wales	25 Nov 2016	AustLII		3
Coghill v Indochine Resources Pty Ltd	[2015] FCA 377	Federal Court of Australia	Australia - Commonwealth	23 Apr 2015	AustLII		5
Scanlon v FCT	[2014] AATA 725; [2014] ATC 10-378	Administrative Appeals Tribunal	Australia	3 Oct 2014	AustLII
Chidiac v Bhatt	[2014] NSWSC 1253	Supreme Court of New South Wales	Australia - New South Wales	12 Sep 2014	AustLII		8
Di Cioccio v Official Trustee in Bankruptcy	[2014] FCA 782	Federal Court of Australia	Australia - Commonwealth	29 Jul 2014	AustLII		3
Taras Nominees Pty Ltd v Commissioner of Taxation	[2014] FCA 1; (2014) 94 ATR 751	Federal Court of Australia	Australia - Commonwealth	14 Jan 2014	AustLII		4
Well Garnished Pty Ltd v Chaos Investments Pty Ltd	[2013] NSWADT 256	Administrative Decisions Tribunal	Australia - New South Wales	14 Nov 2013	AustLII
Cleland v Weetra	[2013] SADC 52	District Court of South Australia	Australia - South Australia	19 Apr 2013	AustLII
Gadens Lawyers v Beba Enterprises Pty Ltd	[2012] VSC 519	Supreme Court of Victoria	Australia - Victoria	1 Nov 2012	AustLII		16
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII		9
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2011] FCAFC 154; (2011) 199 FCR 226	Federal Court of Australia	Australia - Commonwealth	6 Dec 2011	AustLII		22
Scaffidi v Perpetual Trustees Victoria Ltd	[2011] WASCA 159; (2011) 42 WAR 59	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Aug 2011	AustLII		35
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Chief Commissioner of State Revenue (NSW) v ALH Group Property Holdings Pty Ltd	[2011] NSWCA 32; [2011] ATC 20-251; 15 BPR 29,297	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Feb 2011	AustLII		3
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR GSTR2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Taxpayer and Commissioner of Taxation	[2010] AATA 819	Administrative Appeals Tribunal	Australia	25 Oct 2010	AustLII
Macquarie International Health Clinic Pty Ltd v Sydney South West Area Health Service	[2010] NSWCA 268; (2010) 383 ALR 577; (2010) 15 BPR 28,563	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Oct 2010	AustLII		143
QFL Photographics Pty Ltd and Commissioner of Taxation	[2010] AATA 758	Administrative Appeals Tribunal	Australia	5 Oct 2010	AustLII		1
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd	[2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212	Federal Court of Australia	Australia - Commonwealth	17 Sep 2010	AustLII		25
Sportsbet Pty Ltd v Moraitis	[2010] NTSC 24	Supreme Court of the Northern Territory	Australia - Northern Territory	20 May 2010	AustLII		7
Goodridge v Macquarie Bank Ltd	[2010] FCA 67; (2010) 265 ALR 170; [2010] ASC 155-105	Federal Court of Australia	Australia - Commonwealth	12 Feb 2010	AustLII		17
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
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?	[2008] ATOTD TD2008/22	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?	[2008] ATOTD 22	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Khoury v Sorbara (Home Building)	[2007] NSWCTTT 540	Consumer, Trader and Tenancy Tribunal of New South Wales	Australia - New South Wales	5 Sep 2007	AustLII
Commodore Homes WA Pty Ltd v Goldenland Australia Property Pty Ltd	[2007] WASC 146	Supreme Court of Western Australia	Australia - Western Australia	2 Jul 2007	AustLII		6
Buckle v Reynell (Home Building)	[2007] NSWCTTT 183	Consumer, Trader and Tenancy Tribunal of New South Wales	Australia - New South Wales	23 Apr 2007	AustLII		1
Pennisi, M v Wilkinson, R	[2007] QCCTB 19	Queensland Commercial and Consumer Tribunal - Building List	Australia - Queensland	7 Mar 2007	AustLII
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
Taxpayer and Commissioner of Taxation	[2006] AATA 14; 62 ATR 1043	Administrative Appeals Tribunal	Australia	11 Jan 2006	AustLII
El-Mir v Risk	[2005] NSWCA 215	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Jun 2005	AustLII		53
Paciocco and Speedy Development Group Pty Ltd v Australia and New Zealand Banking Group Ltd	[2004] FCA 35	Federal Court of Australia	Australia - Commonwealth	30 Jan 2004	AustLII		1
GSTR 2003/D3 - Goods and services tax: reduced credit acquisitions	[2003] ATODGSTR GSTR2003/D3	Australian Taxation Office	Australia - Commonwealth	9 Jul 2003	AustLII
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership	[2003] ATOTR TR2003/3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership	[2003] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Caneebie Engineering Services Pty Ltd v Drummond	[2002] QSC 115	Supreme Court of Queensland	Australia - Queensland	2 May 2002	AustLII
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2002] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2002] ATOGSTR GSTR2002/2	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
GSTR 2001/D9 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2001] ATODGSTR GSTR2001/D9	Australian Taxation Office	Australia - Commonwealth	19 Dec 2001	AustLII
Colliery Pty Ltd, John Hodge, Helen Janice Dalton & Thomas James Johnson	[2001] NSWSC 1100	Supreme Court of New South Wales	Australia - New South Wales	30 Nov 2001	AustLII		6
FCT v Dulux Holdings Pty Ltd & Orica Ltd	[2001] FCA 1344; (2001) 113 FCR 436; 48 ATR 588	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		5
Miller & Associates Insurance Broking Pty Ltd v BMW Australia Finance Ltd	(2001) 241 CLR 357		Australia - Commonwealth	2 Feb 2001	AustLII		299
Cinema Plus Ltd v Australia and New Zealand Banking Group Ltd	[2000] NSWCA 195; 157 FLR 204; (2000) 49 NSWLR 513; 35 ACSR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	28 Jul 2000	AustLII		34
Brooks v Commissioner of Taxation	[2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35	Federal Court of Australia	Australia - Commonwealth	9 Jun 2000	AustLII		46
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
Taxation, Commissioner of (Cth) v Consolidated Press Holdings Ltd [No 2]	[1999] FCA 1229; 91 FCR 574; 166 ALR 51; 42 ATR 554	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		3
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		101
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
Vial v Cossa	[1999] NSWSC 60	Supreme Court of New South Wales	Australia - New South Wales	12 Feb 1999	AustLII		1
Wily v St George Partnership Banking Ltd	[1999] FCA 33; (1999) 84 FCR 423; (1999) 161 ALR 1; 30 ACSR 204; 17 ACLC 279	Federal Court of Australia	Australia - Commonwealth	29 Jan 1999	AustLII		39
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits	[1999] ATOTR TR1999/19	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits	[1999] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Consolidated Press Holdings Ltd v Commissioner of Taxation	[1998] FCA 1277	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII
NT97/280 and Commissioner of Taxation	[1998] AATA 596; 40 ATR 1001	Administrative Appeals Tribunal	Australia	3 Aug 1998	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Brambles, hedgehogs and foxes" (FCA)	[2018] FedJSchol 1	Pagone, Justice	Australia	circa 2018	AustLII
"Table of cases"	[2017] ELECD 1061	Edited Legal Collections Data	Australia	circa 2017	AustLII
"Independent Tax Dispute Resolution and Social Justice in Australia"	(2012) 35 University of New South Wales Law Journal 470	Tran-Nam, Binh; Walpole, Michael	Australia	circa 2012	AustLII		4
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"The Tax And Accounting Interface"	[2005] JlATaxTA 2	D'ascenzo, Michael; England, Andrew	Australia	circa 2005	AustLII
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII
"Time is of the Essence: Supplies, grouping schemes, and cancelled transactions"	(2004) 7 (2) Journal of Australian Taxation 132	Millar, R	Australia	circa 2004	AustLII
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
Sheahan v Carrier Air Conditioning Pty Ltd	(1997) 71 ALJR 1223		Australia	circa 1997			2
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII		12
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII		23
ICI Australia v FCT	(1996) 68 FCR 122; 138 ALR 705; (1996) 33 ATR 174	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		8
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service	[1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829	High Court of Australia	Australia - Commonwealth	11 Oct 1995	AustLII		318
Commissioner of Taxation v Unilever Australia Securities Ltd	(1995) 56 FCR 152; 127 ALR 437; 30 ATR 134	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		16
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		203
ICI Australia Ltd v Commissioner of Taxation (Cth)	(1994) 125 ALR 63; 29 ATR 233		Australia	circa 1994	LexisNexis AU		5
(1994) 125 CLR 63	(1994) 125 CLR 63		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		1
Linden Gardens Ltd v Lenesta Ltd	[1994] 1 AC 85		United Kingdom	circa 1994	LexisNexis / Westlaw		244
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
Commonwealth v Northern Land Council	[1993] HCA 24; (1993) 176 CLR 604; 112 ALR 409; (1993) 67 ALJR 405	High Court of Australia	Australia - Commonwealth	21 Apr 1993	AustLII		282
Ainsworth v Criminal Justice Commission	[1992] HCA 10; (1992) 175 CLR 564; (1992) 106 ALR 11; (1992) 66 ALJR 271; 59 A Crim R 255	High Court of Australia	Australia - Commonwealth	9 Apr 1992	AustLII		1675
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231		Australia - Commonwealth	12 Feb 1992	AustLII		62
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		169
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
O ’ Sullivan v Farrer	[1989] HCA 61; (1989) 168 CLR 210; 89 ALR 71; 64 ALJR 87	High Court of Australia	Australia - Commonwealth	7 Dec 1989	AustLII		1513
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd	[1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293	Federal Court of Australia	Australia - Commonwealth	25 Sep 1989	AustLII		8
Stamp Duties, Commissioner of v Bryan	[1989] FLC 92-025; 20 ATR 868; 13 Fam LR 153		Australia	circa 1989	IntelliConnect		1
Trident General Insurance Co Ltd v McNiece Bros Pty Ltd	[1988] HCA 44; (1988) 165 CLR 107; 80 ALR 574; (1988) 62 ALJR 508; (1988) 5 ANZ Insurance Cases 60-873	High Court of Australia	Australia - Commonwealth	8 Sep 1988	AustLII		563
Kirby v Thorn EMI	[1988] 2 All ER 947; [1988] 1 WLR 445		United Kingdom	circa 1988	LexisNexis		19
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		341
Bailey v Uniting Church in Australia Property Trust (Q)	[1984] 1 Qd R 42		Australia - Queensland	circa 1984	LexisNexis AU		18
(1983) 15 Atr 102	(1983) 15 ATR 102		Australia	circa 1983	Legal Online / Westlaw		4
Ditchfield v Sharp	[1983] 3 All ER 681		United Kingdom	circa 1983	LexisNexis		5
Lowe v Commissioner of Inland Revenue	[1983] NZLR 416		New Zealand	circa 1983	LexisNexis		3
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		455
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
Houssein v Under Secretary of Industrial Relations and Technology (NSW)	[1982] HCA 2; (1982) 148 CLR 88; (1982) 38 ALR 577; (1982) 56 ALJR 217	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		217
Avco Financial Services Ltd v FCT	[1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		42
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		2070
Government Insurance Office of New South Wales v Atkinson-Leighton Joint Venture	[1981] HCA 9; (1981) 146 CLR 206; (1980) 31 ALR 193; 55 ALJR 212; (1981) 1 ANZ Insurance Cases 60-425	High Court of Australia	Australia - Commonwealth	19 Feb 1981	AustLII		68
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		59
Woodar Investment Development Ltd v Wimpey Construction UK Ltd	[1980] UKHL 11; [1980] 1 All ER 571; [1980] 1 WLR 277	House of Lords	United Kingdom	14 Feb 1980	BAILII		186
O'Brien v Benson's Hosiery (Holdings) Ltd	[1980] AC 562		United Kingdom	circa 1980	LexisNexis / Westlaw		19
Willingale v International Commercial Bank Ltd	[1978] AC 834		United Kingdom	circa 1978	LexisNexis / Westlaw		21
Aberdeen Construction Group Ltd v Inland Revenue Commissioners	[1978] AC 885; [1978] 1 All ER 962		United Kingdom	circa 1978	LexisNexis / Westlaw		36
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		188
Inland Revenue Commissioners v Church Commissioners for England	[1977] AC 329		United Kingdom	circa 1977	LexisNexis / Westlaw		9
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
Commissioner of Stamp Duties (NSW) v Bone	[1976] UKPCHCA 1; (1976) 135 CLR 223; 9 ALR 11; (1976) 6 ATR 66; [1976] AEGR 66; 50 ALJR 632	Privy Council	Australia	5 Apr 1976	AustLII		21
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII		81
[1971] AC 760	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
McRae v FCT	[1969] HCA 19; (1969) 121 CLR 266; 43 ALJR 229; 1 ATR 118; 15 ATD 263	High Court of Australia	Australia - Commonwealth	23 May 1969	AustLII		9
Beswick v Beswick	[1967] UKHL 2; [1968] AC 58; [1967] 2 All ER 1197; [1967] 3 WLR 932	House of Lords	United Kingdom	29 Jun 1967	BAILII		171
Carapark Holdings Ltd v FCT	[1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378	High Court of Australia	Australia - Commonwealth	7 Apr 1967	AustLII		49
Coulls v Bagot ’ s Executor and Trustee Co Ltd	[1967] HCA 3; (1967) 119 CLR 460; [1967] ALR 385; (1967) 40 ALJR 471	High Court of Australia	Australia - Commonwealth	21 Mar 1967	AustLII		223
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		321
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		225
Rathborne v Abel	[1965] ALR 545; (1964) 38 ALJR 293		Australia	circa 1965	LexisNexis AU		64
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
A'Beckett v FCT	[1959] HCA 57; (1959) 104 CLR 508; 12 ATD 127; 33 ALJR 333	High Court of Australia	Australia - Commonwealth	30 Oct 1959	AustLII		5
Benning v Sydney City Council	[1958] HCA 48; (1958) 100 CLR 177; [1958] ALR 885; (1958) 32 ALJR 278; (1958) 4 LGRA 16	High Court of Australia	Australia - Commonwealth	29 Oct 1958	AustLII		5
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		385
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth)	[1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119	High Court of Australia	Australia - Commonwealth	29 Nov 1954	AustLII		62
Henty House Pty Ltd (In Voluntary Liquidation) v FCT	[1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		36
Creamoata Ltd v Rice Equalization Association Ltd	[1953] HCA 40; (1953) 89 CLR 286	High Court of Australia	Australia - Commonwealth	23 Jul 1953	AustLII		35
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
Midland Railway Co of Western Australia Ltd v FCT	[1950] HCA 49; (1950) 81 CLR 384; [1951] ALR 500; 9 ATD 185	High Court of Australia	Australia - Commonwealth	21 Nov 1950	AustLII		4
Commissioner of Internal Revenue v Jacobson	336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358	United States Supreme Court	United States	17 Jan 1949	WorldLII		88
Australian Machinery & Investment Co Ltd v Deputy FCT	[1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572	High Court of Australia	Australia - Commonwealth	7 Jun 1946	AustLII		23
Davies v Premier Investment Co, Ltd	[1945] 2 All ER 681		United Kingdom	circa 1945	LexisNexis		1
Lomax v Peter Dixon and Son	[1943] KB 671		United Kingdom	circa 1943	LexisNexis / Westlaw		20
Lomax (H M Inspector of Taxes) v Peter Dixon & Co Ltd	[1943] 2 All ER 255		United Kingdom	circa 1943	LexisNexis		10
Goole Corpn v Aire & Calder Navigation Trustees	[1942] 2 All ER 276		United Kingdom	circa 1942	LexisNexis		2
McDermott v Black	[1940] HCA 4; (1940) 63 CLR 161	High Court of Australia	Australia - Commonwealth	11 Mar 1940	AustLII		244
Permanent Trustee Co v FCT	[1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5		Australia	circa 1940	LexisNexis AU		45
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		245
Inland Revenue Commissioners v Thomas Nelson & Sons	(1938) 22 Tax Cas 175		United Kingdom	circa 1938			3
Cross (Inspector of Taxes) v London & Provincial Trust Ltd	[1938] 1 KB 792		United Kingdom	circa 1938	LexisNexis / Westlaw		3
Douglas v Willcuts	296 US 1; 80 L Ed 3; 56 SCt 59	United States Supreme Court	United States	11 Nov 1935	WorldLII		52
Helvering v American Chicle Co	291 US 426; 78 L Ed 891; 54 SCt 460	United States Supreme Court	United States	5 Mar 1934	WorldLII		8
United States v Kirby Lumber Co	284 US 1; 76 L Ed 131; 52 SCt 4	United States Supreme Court	United States	2 Nov 1931	WorldLII		55
Federal Wharf Co Ltd v Deputy FCT	[1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70	High Court of Australia	Australia - Commonwealth	22 Sep 1930	AustLII		34
Bennett v Ogston	(1930) 15 Tax Cas 374		United Kingdom	circa 1930			21
Commissioner of Stamp Duties (NSW) v Yeend	[1929] HCA 39; (1929) 43 CLR 235	High Court of Australia	Australia - Commonwealth	2 Dec 1929	AustLII		42
United States v Boston & Maine RR	279 US 732; 73 L Ed 929; 49 SCt 505	United States Supreme Court	United States	3 Jun 1929	WorldLII		17
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII		147
FCT v Thorogood	[1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400	Argus Law Reports	Australia - Commonwealth	16 Sep 1927	AustLII		29
Hartland v Diggines	[1926] AC 289; 10 Tax Cas 247		United Kingdom	circa 1926	LexisNexis / Westlaw		19
Brown v National Provident Institution	[1921] 2 AC 222; 8 Tax Cas 57		United Kingdom	circa 1921	LexisNexis / Westlaw		19
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194
Secretary of State in Council of India v Scoble	[1903] AC 299		United Kingdom	circa 1903	LexisNexis / Westlaw		32
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		135
[1892] AC 150	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87
Mersey Docks and Harbour Board v Lucas	(1883) 8 AC 891; 2 Tax Cas 25		United Kingdom	circa 1883	LexisNexis / Westlaw		21
Walter v James	[1871] UKLawRpExch 12; (1871) LR 6 Exch 124	Court of Exchequer	United Kingdom	14 Feb 1871	CommonLII		16
Simpson v Eggington	[1855] EngR 220; (1855) 10 Exch 845; 10 CB 845; 156 ER 683; 24 LJEx 312	Court of Exchequer	United Kingdom	circa 1855	CommonLII		25
(1233-1234) 147 ALR 1	(1233-1234) 147 ALR 1		Australia	circa 1233	LexisNexis AU		24
Davies v Premier Investment Co Ltd	27 Tax Cas 27		United Kingdom	circa 1902			4