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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Tonk Sydney Pty Ltd v ILend Capital Pty Ltd | [2024] NSWSC 1350 | Supreme Court of New South Wales | Australia - New South Wales | 25 Oct 2024 | AustLII |
|
1 |
| Re Richflow Pty Ltd (in liq) | [2024] VSC 618 | Supreme Court of Victoria | Australia - Victoria | 10 Oct 2024 | AustLII |
|
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| Rashazar v Tok | [2024] NSWDC 443 | District Court of New South Wales | Australia - New South Wales | 2 Oct 2024 | AustLII |
|
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| Allison Priolo v Derrimut Health & Fitness Pty Ltd | [2024] FWC 995 | Fair Work Commission | Australia | 7 Aug 2024 | AustLII |
|
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| Sandbach v Victorian Legal Services Commissioner | [2024] VSCA 143 | Supreme Court of Victoria - Court of Appeal | Australia - Victoria | 27 Jun 2024 | AustLII |
|
3 |
| Mary Shaft v Diversey Australia Pty Ltd | [2024] FWC 740 | Fair Work Commission | Australia | 2 Apr 2024 | AustLII |
|
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| Kirk as trustee of the Property of Smith (a Bankrupt) v Smith | [2024] FCA 240 | Federal Court of Australia | Australia - Commonwealth | 15 Mar 2024 | AustLII |
|
1 |
| Maxcon Constructions Pty Ltd v The Mercer Development Pty Ltd (Building and Property) | [2023] VCAT 1259 | Victorian Civil and Administrative Tribunal | Australia - Victoria | 16 Nov 2023 | AustLII |
|
1 |
| Chiodo v Silk Contract Logistics | [2023] FCA 1047 | Federal Court of Australia | Australia - Commonwealth | 6 Sep 2023 | AustLII |
|
18 ![]() |
| Timeless Sunrise Pty Ltd v BigJ Enterprises Pty Ltd (No 10) | [2023] VSC 524 | Supreme Court of Victoria | Australia - Victoria | 4 Sep 2023 | AustLII |
|
3 |
| Australian Securities and Investments Commission v Bettles |
[2023] FCA 975; |
Federal Court of Australia | Australia - Commonwealth | 18 Aug 2023 | AustLII |
|
6 |
| Byproxy v Ghisoni | [2023] VSC 381 | Supreme Court of Victoria | Australia - Victoria | 5 Jul 2023 | AustLII |
|
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| Capital Securities XVI Pty Ltd v Kozina | [2023] VSC 178 | Supreme Court of Victoria | Australia - Victoria | 6 Apr 2023 | AustLII |
|
1 |
| TR 2023/4 - Income tax and superannuation guarantee: who is an employee? | [2023] ATOTR 4 | Australian Taxation Office | Australia - Commonwealth | circa 2023 | AustLII |
|
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| TR 2023/4 - Income tax: pay as you go withholding - who is an employee? | [2023] ATOTR TR2023/4 | Australian Taxation Office | Australia - Commonwealth | circa 2023 | AustLII |
|
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| ACN 063 346 707 Pty Ltd (formerly known as South Passage Pty Ltd) v Marshall | [2022] NSWSC 1597 | Supreme Court of New South Wales | Australia - New South Wales | 21 Nov 2022 | AustLII |
|
1 |
| Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation | [2022] FCA 971 | Federal Court of Australia | Australia - Commonwealth | 19 Aug 2022 | AustLII |
|
19 ![]() |
| Deliveroo Australia Pty Ltd v Franco | [2022] FWCFB 156 | Fair Work Commission | Australia | 17 Aug 2022 | AustLII |
|
17 ![]() |
| Chambers and O ’ Brien v Broadway Homes Pty Ltd | [2022] FWCFB 129 | Fair Work Commission | Australia | 13 Jul 2022 | AustLII |
|
25 ![]() ![]() |
| Asim Nawaz v Raiser Pacific Pty Ltd | [2022] FWC 1189 | Fair Work Commission | Australia | 17 Jun 2022 | AustLII |
|
21 ![]() ![]() |
| Owners – Strata Plan No 62713 v Liberant | [2022] NSWCATAP 80 | New South Wales Civil and Administrative Tribunal - Appeal Panel | Australia - New South Wales | 24 Mar 2022 | AustLII |
|
7 |
| Peter John Chambers v Broadway Homes Pty Ltd | [2022] FWCFB 3504 | Fair Work Commission | Australia | 24 Mar 2022 | AustLII |
|
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| Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd |
[2022] HCA 1; |
High Court of Australia | Australia - Commonwealth | 9 Feb 2022 | AustLII |
|
332 ![]() ![]() ![]() ![]() ![]() |
| Nicols as trustee of the bankrupt estate of Manietta v Manietta, in the matter of Manietta | [2022] FCA 39 | Federal Court of Australia | Australia - Commonwealth | 31 Jan 2022 | AustLII |
|
8 |
| Fairfield Pastoral Holdings Pty Ltd v Ridge Estate Pty Ltd (No 4) | [2022] FCA 1 | Federal Court of Australia | Australia - Commonwealth | 4 Jan 2022 | AustLII |
|
5 |
| TR 2022/4 - Income tax: section 100A reimbursement agreements | [2022] ATOTR TR2022/4 | Australian Taxation Office | Australia - Commonwealth | circa 2022 | AustLII |
|
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| TR 2022/D3 - Income tax: pay as you go withholding - who is an employee? | [2022] ATODTR TR2022/D3 | Australian Taxation Office | Australia - Commonwealth | circa 2022 | AustLII |
|
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| TR 2022/4 - Income tax: section 100A reimbursement agreements | [2022] ATOTR 4 | Australian Taxation Office | Australia - Commonwealth | circa 2022 | AustLII |
|
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| Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation |
[2021] FCA 1619; |
Federal Court of Australia | Australia - Commonwealth | 21 Dec 2021 | AustLII |
|
12 ![]() |
| In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) | [2021] NSWSC 966 | Supreme Court of New South Wales | Australia - New South Wales | 6 Aug 2021 | AustLII |
|
26 ![]() ![]() |
| Darnell v Stonehealth Pty Ltd (No 4) | [2021] FCA 823 | Federal Court of Australia | Australia - Commonwealth | 21 Jul 2021 | AustLII |
|
4 |
| Mae v Ho | [2021] NSWCATAP 5 | New South Wales Civil and Administrative Tribunal - Appeal Panel | Australia - New South Wales | 11 Jan 2021 | AustLII |
|
4 |
| Sigley & De Santis (No 5) | [2020] FamCA 968 | Family Court of Australia | Australia | 20 Nov 2020 | AustLII |
|
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| Sigley & De Santis (No 2) | [2020] FamCA 855 | Family Court of Australia | Australia | 8 Oct 2020 | AustLII |
|
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| CIFG (Australia) Pty Ltd v Perna | [2020] VSC 630 | Supreme Court of Victoria | Australia - Victoria | 29 Sep 2020 | AustLII |
|
1 |
| Chen Yung Ngai Kenneth v Ho Yuk Wah David (a Bankrupt) | [2020] HKCFI 2518 | Hong Kong Court of First Instance | Hong Kong | 28 Sep 2020 | HKLII |
|
2 |
| Armington & Armington | [2020] FamCA 751 | Family Court of Australia | Australia | 9 Sep 2020 | AustLII |
|
2 |
| Lee and Holmes | [2020] WASAT 108 | State Administrative Tribunal of Western Australia | Australia - Western Australia | 7 Sep 2020 | AustLII |
|
2 |
| Jamsek v ZG Operations Australia Pty Ltd |
[2020] FCAFC 119; |
Federal Court of Australia | Australia - Commonwealth | 16 Jul 2020 | AustLII |
|
37 ![]() ![]() |
| Doyle v Bourne (Residential Tenancies) | [2020] VCAT 758 | Victorian Civil and Administrative Tribunal | Australia - Victoria | 3 Jul 2020 | AustLII |
|
1 |
| Warner Capital Pty Ltd v Shazbot Pty Ltd | [2020] NSWCA 121 | Supreme Court of New South Wales - Court of Appeal | Australia - New South Wales | 25 Jun 2020 | AustLII |
|
13 ![]() |
| Holder & Holder | [2020] FamCA 347 | Family Court of Australia | Australia | 14 May 2020 | AustLII |
|
5 |
| Xue v Xue; Xue v Xue | [2020] NSWSC 501 | Supreme Court of New South Wales | Australia - New South Wales | 6 May 2020 | AustLII |
|
5 |
| Huda & Huda | [2020] FCCA 822 | Federal Circuit Court of Australia | Australia | 9 Apr 2020 | AustLII |
|
1 |
| El Armaly and Secretary, Department of Social Services (Social services second review) | [2020] AATA 984 | Administrative Appeals Tribunal | Australia | 30 Mar 2020 | AustLII |
|
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| Dunworth & Falletti | [2020] FamCA 178 | Family Court of Australia | Australia | 20 Mar 2020 | AustLII |
|
4 |
| Sergio Andres Chocron v Mina Onkoud | [2019] NSWSC 1823 | Supreme Court of New South Wales | Australia - New South Wales | 23 Dec 2019 | AustLII |
|
2 |
| Trustee for the Whitby Trust and Commissioner of Taxation | [2019] AATA 5637 | Administrative Appeals Tribunal | Australia | 23 Dec 2019 | AustLII |
|
2 |
| Associated Equipment Pty Ltd v Evolution Piling Pty Ltd (in liq) | [2019] QDC 249 | District Court of Queensland | Australia - Queensland | 6 Dec 2019 | AustLII |
|
1 |
| Stallion (NSW) Pty Ltd v Commissioner of Taxation |
[2019] FCA 1306; |
Federal Court of Australia | Australia - Commonwealth | 19 Aug 2019 | AustLII |
|
6 |
| Fyna Projects Pty Ltd v Deputy Commissioner of Taxation (No 2) | [2019] FCA 790 | Federal Court of Australia | Australia - Commonwealth | 30 May 2019 | AustLII |
|
1 |
| Oakland Investment Group Ltd v Sino-Resource Imp & Exp Co Ltd | [2019] QCA 92 | Supreme Court of Queensland - Court of Appeal | Australia - Queensland | 21 May 2019 | AustLII |
|
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| Specialist Centre v Medical Practitioner (Civil Dispute) | [2019] ACAT 37 | Australian Capital Territory Civil and Administrative Tribunal | Australia - Australian Capital Territory | 26 Mar 2019 | AustLII |
|
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| H Lundbeck A/S v Sandoz Pty Ltd |
[2018] FCA 1797; |
Federal Court of Australia | Australia - Commonwealth | 21 Nov 2018 | AustLII |
|
15 ![]() |
| Shazbot Pty Ltd v Warner Capital Pty Ltd | [2018] NSWSC 1645 | Supreme Court of New South Wales | Australia - New South Wales | 31 Oct 2018 | AustLII |
|
10 |
| Miao v Michell | [2018] FCCA 2859 | Federal Circuit Court of Australia | Australia | 27 Sep 2018 | AustLII |
|
1 |
| Wykes v MS & SJ Schols Pty Ltd; MS & SJ Schols Pty Ltd v Wykes | [2018] NSWCATCD 50 | New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division | Australia - New South Wales | 30 Aug 2018 | AustLII |
|
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| Stevenson & Brandon | [2018] FCCA 1971 | Federal Circuit Court of Australia | Australia | 20 Jul 2018 | AustLII |
|
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| AMP Bank Ltd v Eckhardt | [2018] QDC 92 | District Court of Queensland | Australia - Queensland | 24 May 2018 | AustLII |
|
1 |
| Sino-Resource Imp & Exp Co Ltd v Oakland Investment Group Ltd | [2018] QSC 98 | Supreme Court of Queensland | Australia - Queensland | 14 May 2018 | AustLII |
|
17 ![]() |
| Reliance Financial Services Pty Ltd v Criniti | [2018] NSWSC 543 | Supreme Court of New South Wales | Australia - New South Wales | 2 May 2018 | AustLII |
|
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| Hart v FCT |
[2018] FCAFC 61; |
Federal Court of Australia | Australia - Commonwealth | 20 Apr 2018 | AustLII |
|
10 |
| R v Agius; R v Castagna (No 11) | [2018] NSWSC 2043 | Supreme Court of New South Wales | Australia - New South Wales | 22 Mar 2018 | AustLII |
|
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| Pipikos v Trayans | [2018] HCATrans 47 | High Court of Australia | Australia - Commonwealth | 15 Mar 2018 | AustLII |
|
1 |
| Egan v Egan | [2018] NSWSC 202 | Supreme Court of New South Wales | Australia - New South Wales | 1 Mar 2018 | AustLII |
|
6 |
| Goodridge & Beadle |
[2017] FCCA 3219; |
Federal Circuit Court of Australia | Australia | 19 Dec 2017 | AustLII |
|
20 ![]() |
| Liaoning Zhongwang Group Co Ltd v Alfield Group Pty Ltd | [2017] FCA 1223 | Federal Court of Australia | Australia - Commonwealth | 19 Oct 2017 | AustLII |
|
4 |
| Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation | [2017] FCA 694 | Federal Court of Australia | Australia - Commonwealth | 20 Jun 2017 | AustLII |
|
1 |
| Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd |
[2016] FCAFC 180; |
Federal Court of Australia | Australia - Commonwealth | 16 Dec 2016 | AustLII |
|
8 |
| Re Magistrate P Roth; Ex Parte Yahiya | [2016] WASC 284 | Supreme Court of Western Australia | Australia - Western Australia | 5 Sep 2016 | AustLII |
|
3 |
| Owen & Owen | [2016] FCCA 2130 | Federal Circuit Court of Australia | Australia | 18 Aug 2016 | AustLII |
|
2 |
| Devon v Ji | [2016] FCA 797 | Federal Court of Australia | Australia - Commonwealth | 11 Jul 2016 | AustLII |
|
2 |
| Millar v Commissioner of Taxation |
[2016] FCAFC 94; |
Federal Court of Australia | Australia - Commonwealth | 4 Jul 2016 | AustLII |
|
10 |
| Lodestar Anstalt v Campari America LLC |
[2016] FCAFC 92; |
Federal Court of Australia | Australia - Commonwealth | 28 Jun 2016 | AustLII |
|
69 ![]() ![]() ![]() |
| Yoo v Toppro Pty Ltd | [2016] NSWSC 670 | Supreme Court of New South Wales | Australia - New South Wales | 26 May 2016 | AustLII |
|
4 |
| Managed Investments Ltd [No 9] |
[2016] QSC 109; |
Supreme Court of Queensland | Australia - Queensland | 23 May 2016 | AustLII |
|
14 ![]() |
| Devon v Thirteenth Kaysan Pty Ltd | [2016] FCA 357 | Federal Court of Australia | Australia - Commonwealth | 13 Apr 2016 | AustLII |
|
14 ![]() |
| Austshade Pty Ltd v Boss Shade Pty Ltd |
[2016] FCA 287; |
Federal Court of Australia | Australia - Commonwealth | 23 Mar 2016 | AustLII |
|
4 |
| Jackson v Arawak Holdings Pty Ltd | [2016] QSC 57 | Supreme Court of Queensland | Australia - Queensland | 17 Mar 2016 | AustLII |
|
2 |
| Normandy Finance Pty Ltd v Commissioner of Taxation |
[2015] FCA 1420; |
Federal Court of Australia | Australia - Commonwealth | 17 Dec 2015 | AustLII |
|
9 |
| Anison & Anison | [2015] FamCA 973 | Family Court of Australia | Australia | 6 Nov 2015 | AustLII |
|
2 |
| Millar v Commissioner of Taxation |
[2015] FCA 1104; |
Federal Court of Australia | Australia - Commonwealth | 19 Oct 2015 | AustLII |
|
17 ![]() |
| Australian Securities and Investments Commission v Fast Access Finance Pty Ltd | [2015] FCA 1055 | Federal Court of Australia | Australia - Commonwealth | 30 Sep 2015 | AustLII |
|
5 |
| Sunraysia Harvesting Contractors Trust and Commissioner of Taxation (Taxation) | [2015] AATA 764 | Administrative Appeals Tribunal | Australia | 30 Sep 2015 | AustLII |
|
2 |
| Clayton v Clayton | [2015] NZSCTrans 21 | New Zealand | 1 Sep 2015 | NZLII |
|
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| Tomlinson v Ramsey Food Processing Pty Ltd |
[2015] HCA 28; |
High Court of Australia | Australia - Commonwealth | 12 Aug 2015 | AustLII |
|
659 ![]() ![]() ![]() ![]() ![]() |
| R v Anthony James Dickson (No 18) | [2015] NSWSC 268 | Supreme Court of New South Wales | Australia - New South Wales | 20 Mar 2015 | AustLII |
|
24 ![]() ![]() |
| Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd |
[2015] FCAFC 37; |
Federal Court of Australia | Australia - Commonwealth | 17 Mar 2015 | AustLII |
|
84 ![]() ![]() ![]() |
| Morrison and Commissioner of Taxation | [2015] AATA 114 | Administrative Appeals Tribunal | Australia | 27 Feb 2015 | AustLII |
|
3 |
| Clayton v Clayton |
[2015] NZCA 30; |
Court of Appeal of New Zealand | New Zealand | 26 Feb 2015 | NZLII |
|
65 ![]() ![]() ![]() |
| Re Waterfront Investments Group Pty Ltd (in liq) |
[2015] NSWSC 18; |
Supreme Court of New South Wales | Australia - New South Wales | 5 Feb 2015 | AustLII |
|
11 ![]() |
| Peregrine Mineral Sands Pty Ltd v Wentworth Shire Council | [2014] NSWCA 429 | Supreme Court of New South Wales - Court of Appeal | Australia - New South Wales | 11 Dec 2014 | AustLII |
|
13 ![]() |
| De Santis v Aravanis |
[2014] FCA 1243; |
Federal Court of Australia | Australia - Commonwealth | 21 Nov 2014 | AustLII |
|
6 |
| Traxys Europe SA v Balaji Coke Industry Pvt Ltd (No 5) | [2014] FCA 976 | Federal Court of Australia | Australia - Commonwealth | 9 Sep 2014 | AustLII |
|
2 |
| Coshott v Prentice |
[2014] FCAFC 88; |
Federal Court of Australia | Australia - Commonwealth | 23 Jul 2014 | AustLII |
|
121 ![]() ![]() ![]() |
| RepairCo and Commissioner of Taxation | [2014] AATA 414 | Administrative Appeals Tribunal | Australia | 25 Jun 2014 | AustLII |
|
1 |
| Agricultural Land Management Ltd v Jackson (No 2) |
[2014] WASC 102; |
Supreme Court of Western Australia | Australia - Western Australia | 2 May 2014 | AustLII |
|
93 ![]() ![]() ![]() |
| McMahon v Wilson Curry Pty Ltd | [2013] FCCA 1743 | Federal Circuit Court of Australia | Australia | 30 Oct 2013 | AustLII |
|
2 |
| Sumic v Muzaferovic (Domestic Building) | [2013] VCAT 1862 | Victorian Civil and Administrative Tribunal | Australia - Victoria | 29 Oct 2013 | AustLII |
|
3 |
| Coshott v Prentice | [2013] FCA 1036 | Federal Court of Australia | Australia - Commonwealth | 4 Oct 2013 | AustLII |
|
4 |
| X Pty Ltd & Carapello & Carapello | [2013] FamCA 724 | Family Court of Australia | Australia | 17 Sep 2013 | AustLII |
|
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| Coshott v Coshott | [2013] FCA 907 | Federal Court of Australia | Australia - Commonwealth | 10 Sep 2013 | AustLII |
|
8 |
| Character Design Pty Ltd v Kohlen [No 2] | [2013] WASC 340 | Supreme Court of Western Australia | Australia - Western Australia | 6 Sep 2013 | AustLII |
|
2 |
| W & K Holdings (NSW) Pty Ltd v Laureen Margaret Mayo | [2013] NSWSC 1063 | Supreme Court of New South Wales | Australia - New South Wales | 9 Aug 2013 | AustLII |
|
10 |
| Commonwealth v Davis Samuel Pty Ltd (No 7) |
[2013] ACTSC 146; |
Supreme Court of the Australian Capital Territory | Australia - Australian Capital Territory | 1 Aug 2013 | AustLII |
|
44 ![]() ![]() |
| Lewis v Condon |
[2013] NSWCA 204; |
Supreme Court of New South Wales - Court of Appeal | Australia - New South Wales | 4 Jul 2013 | AustLII |
|
94 ![]() ![]() ![]() |
| Fitzroy Services Pty Ltd v Commissioner of Taxation | [2013] FCA 471 | Federal Court of Australia | Australia - Commonwealth | 20 May 2013 | AustLII |
|
5 |
| Taylor v Rocky Castle Finance Pty Ltd; Gillen v Rocky Castle Finance Pty Ltd |
[2013] SASC 27; |
Supreme Court of South Australia | Australia - South Australia | 4 Mar 2013 | AustLII |
|
1 |
| Lewis v Condon | [2013] NSWSC 120 | Supreme Court of New South Wales | Australia - New South Wales | 13 Feb 2013 | AustLII |
|
6 |
| R v Jo |
[2012] QCA 356; |
Supreme Court of Queensland - Court of Appeal | Australia - Queensland | 18 Dec 2012 | AustLII |
|
7 |
| Australian Securities and Investments Commission v Hobbs | [2012] NSWSC 1276 | Supreme Court of New South Wales | Australia - New South Wales | 24 Oct 2012 | AustLII |
|
27 ![]() ![]() |
| Milne v R |
[2012] NSWCCA 24; |
Supreme Court of New South Wales - Court of Criminal Appeal | Australia - New South Wales | 2 Mar 2012 | AustLII |
|
15 ![]() |
| TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions | [2012] ATODTR TR2012/D1 | Australian Taxation Office | Australia - Commonwealth | circa 2012 | AustLII |
|
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| TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions | [2012] ATODTR 1 | Australian Taxation Office | Australia - Commonwealth | circa 2012 | AustLII |
|
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| Reliance Financial Services (NSW) Pty Ltd (ACN 131 889 766) v Michael Abdallah | [2011] NSWSC 1507 | Supreme Court of New South Wales | Australia - New South Wales | 9 Dec 2011 | AustLII |
|
1 |
| Colquhoun v Dronpane Pty Ltd | [2011] NSWSC 1500 | Supreme Court of New South Wales | Australia - New South Wales | 8 Dec 2011 | AustLII |
|
5 |
| Kuay-Hoa & Hoa | [2011] FamCA 1093 | Family Court of Australia | Australia | 16 Sep 2011 | AustLII |
|
2 |
| Byrnes v Kendle |
[2011] HCA 26; |
High Court of Australia | Australia - Commonwealth | 3 Aug 2011 | AustLII |
|
534 ![]() ![]() ![]() ![]() ![]() |
| Keach & Keach | [2011] FamCA 192 | Family Court of Australia | Australia | 9 Mar 2011 | AustLII |
|
4 |
| GSTD 2011/3 - Goods and services tax: do the acquisitions of the services provided under the arrangement described in Taxpayer Alert TA 2010/1 form part of a reduced credit acquisition made by the financial supply provider under item 9 of the table in subregulation 70-5 02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999? | [2011] ATOGSTD GSTD2011/3 | Australian Taxation Office | Australia - Commonwealth | circa 2011 | AustLII |
|
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| GSTD 2011/3 - Goods and services tax: do the acquisitions of the services provided under the arrangement described in Taxpayer Alert TA 2010/1 form part of a reduced credit acquisition made by the financial supply provider under item 9 of the table in subregulation 70-5 02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999? | [2011] ATOGSTD 3 | Australian Taxation Office | Australia - Commonwealth | circa 2011 | AustLII |
|
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| Lakshmanan v Reddy | [2010] NSWSC 1455 | Supreme Court of New South Wales | Australia - New South Wales | 21 Dec 2010 | AustLII |
|
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| New Cap Reinsurance Corporation Ltd (in liq) v Daya | [2010] NSWSC 1226 | Supreme Court of New South Wales | Australia - New South Wales | 27 Oct 2010 | AustLII |
|
4 |
| Equititrust v SLJM | [2010] NSWSC 1059 | Supreme Court of New South Wales | Australia - New South Wales | 22 Sep 2010 | AustLII |
|
5 |
| Sewell v Wilson |
[2010] WASCA 152; |
Supreme Court of Western Australia - Court of Appeal | Australia - Western Australia | 3 Aug 2010 | AustLII |
|
5 |
| Pierce & D ’ Cruz and Pierce & T | [2010] FamCAFC 99 | Family Court of Australia | Australia | 9 Jun 2010 | AustLII |
|
8 |
| Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation | [2010] HCATrans 38 | High Court of Australia | Australia - Commonwealth | 3 Mar 2010 | AustLII |
|
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| R v Hargraves, Hargraves and Stoten | [2010] QSC 37 | Supreme Court of Queensland | Australia - Queensland | 15 Feb 2010 | AustLII |
|
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| Pickersgill v Tsoukalas | [2009] SASC 357 | Supreme Court of South Australia | Australia - South Australia | 23 Nov 2009 | AustLII |
|
9 |
| Pacific Exchange Corporation Pty Ltd v FCT |
[2009] FCA 1155; |
Federal Court of Australia | Australia - Commonwealth | 28 Sep 2009 | AustLII |
|
1 |
| Hay v R | [2009] NSWCCA 228 | Supreme Court of New South Wales - Court of Criminal Appeal | Australia - New South Wales | 8 Sep 2009 | AustLII |
|
6 |
| Re Applicant and FCT |
[2009] AATA 435; |
Administrative Appeals Tribunal | Australia | 15 Jun 2009 | AustLII |
|
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| Re Applicant and FCT |
[2009] AATA 439; |
Administrative Appeals Tribunal | Australia | 15 Jun 2009 | AustLII |
|
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| Re Applicant and FCT |
[2009] AATA 438; |
Administrative Appeals Tribunal | Australia | 15 Jun 2009 | AustLII |
|
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| Re Applicant and FCT |
[2009] AATA 436; |
Administrative Appeals Tribunal | Australia | 15 Jun 2009 | AustLII |
|
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| Acacia Ridge Hotel Holdings Pty Ltd v Stratis |
[2009] QSC 21; |
Supreme Court of Queensland | Australia - Queensland | 16 Feb 2009 | AustLII |
|
2 |
| Simmons v Simmons |
[2008] FamCA 1088; |
Family Court of Australia | Australia | 12 Dec 2008 | AustLII |
|
12 ![]() |
| Tasman Capital Pty Ltd v Sinclair |
[2008] NSWCA 248; |
Supreme Court of New South Wales - Court of Appeal | Australia - New South Wales | 5 Oct 2008 | AustLII |
|
60 ![]() ![]() |
| Robson v Robson | [2008] QSC 238 | Supreme Court of Queensland | Australia - Queensland | 3 Oct 2008 | AustLII |
|
3 |
| D ’ Cruz & Pierce | [2008] FamCA 819 | Family Court of Australia | Australia | 19 Sep 2008 | AustLII |
|
4 |
| Legislation Name | Provision |
| Income Tax Assessment Act 1936 (Cth) | s95A, s97, s98, s99A, s100A, s260 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Roads and Traffic Authority v Royal |
[2008] HCA 19; |
High Court of Australia | Australia - Commonwealth | 14 May 2008 | AustLII |
|
118 ![]() ![]() ![]() |
| Telstra Corporation Ltd v Commonwealth |
[2008] HCA 7; |
High Court of Australia | Australia - Commonwealth | 6 Mar 2008 | AustLII |
|
59 ![]() ![]() |
| Raftland | [2008] HCATrans 009 | High Court of Australia | Australia - Commonwealth | circa 2008 | AustLII |
|
3 |
| Faraggi v R |
|
Canada | circa 2008 |
|
1 |
||
| Revenue and Customs Commissioners v Noel Dempster | [2008] EWHC 63 | High Court of England and Wales | United Kingdom - England and Wales | circa 2008 | BAILII |
|
1 |
| "Sham Trusts" |
|
Cambridge Law Journal | United Kingdom | circa 2008 |
|
14 ![]() ![]() ![]() |
|
| Tofilau v R |
[2007] HCA 39; |
High Court of Australia | Australia - Commonwealth | 30 Aug 2007 | AustLII |
|
172 ![]() ![]() ![]() ![]() |
| Accent Management Ltd v Commissioner of Inland Revenue |
[2007] NZCA 230; |
Court of Appeal of New Zealand | New Zealand | 11 Jun 2007 | NZLII |
|
57 ![]() ![]() |
| General Motors Acceptance Corporation Australia v Southbank Traders Pty Ltd |
[2007] HCA 19; |
High Court of Australia | Australia - Commonwealth | 16 May 2007 | AustLII |
|
13 ![]() |
| Bodruddaza v Minister for Immigration and Multicultural Affairs |
[2007] HCA 14; |
High Court of Australia | Australia - Commonwealth | 18 Apr 2007 | AustLII |
|
208 ![]() ![]() ![]() ![]() |
| Raftland Pty Ltd v Commissioner of Taxation |
[2007] FCAFC 4; |
Federal Court of Australia | Australia - Commonwealth | 31 Jan 2007 | AustLII |
|
12 ![]() |
| FCT v Citylink Melbourne Ltd |
[2006] HCA 35; |
High Court of Australia | Australia - Commonwealth | 20 Jul 2006 | AustLII |
|
75 ![]() ![]() ![]() |
| Fish v Solution 6 Holdings Ltd |
[2006] HCA 22; |
High Court of Australia | Australia - Commonwealth | 18 May 2006 | AustLII |
|
110 ![]() ![]() ![]() |
| Raftland Pty Ltd v Commissioner of Taxation |
[2006] FCA 109; |
Federal Court of Australia | Australia - Commonwealth | 17 Feb 2006 | AustLII |
|
16 ![]() |
| "Sham and Reality: the Taxation of Composite Transactions" |
|
British Tax Review | United Kingdom | circa 2006 | Westlaw |
|
1 |
| Idlecroft Pty Ltd v Commissioner of Taxation |
[2005] FCAFC 141; |
Federal Court of Australia | Australia - Commonwealth | 5 Aug 2005 | AustLII |
|
10 |
| Case X10 |
|
New Zealand | circa 2005 | CCH New Zealand |
|
1 |
|
| Accent Management Ltd v Commissioner of Inland Revenue |
[2004] NZHC 1011; |
High Court of New Zealand | New Zealand | 20 Dec 2004 | NZLII |
|
43 ![]() ![]() |
| Equuscorp Pty Ltd v Glengallan Investments Pty Ltd |
[2004] HCA 55; |
High Court of Australia | Australia - Commonwealth | 16 Nov 2004 | AustLII |
|
550 ![]() ![]() ![]() ![]() ![]() |
| MacNiven v Westmoreland Investments Ltd |
|
United Kingdom | circa 2003 | LexisNexis / Westlaw |
|
107 ![]() ![]() ![]() |
|
| Equuscorp Pty Ltd v Glengallan Investments Pty Ltd | [2001] QSC 464 | Supreme Court of Queensland | Australia - Queensland | 30 Nov 2001 | AustLII |
|
7 |
| Commissioner of Taxation (Cth) v Ryan |
[2000] HCA 4; |
High Court of Australia | Australia - Commonwealth | circa 2000 | AustLII |
|
147 ![]() ![]() ![]() ![]() |
| South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) |
[1998] HCA 35; |
High Court of Australia | Australia - Commonwealth | 20 May 1998 | AustLII |
|
5381 ![]() ![]() ![]() ![]() ![]() |
| Commissioner of Taxation v Prestige Motors Pty Ltd |
[1998] FCA 221; |
Federal Court of Australia | Australia - Commonwealth | 18 Mar 1998 | AustLII |
|
19 ![]() |
| Project Blue Sky Inc v Australian Broadcasting Authority |
[1998] HCA 28; |
High Court of Australia | Australia - Commonwealth | circa 1998 | AustLII |
|
2591 ![]() ![]() ![]() ![]() ![]() |
| "A judicial perspective on tax law reform" | (1998) 72 Australian Law Journal 685 | Australian Law Journal | Australia | circa 1998 | Legal Online |
|
14 ![]() ![]() ![]() |
| Newcastle City Council v GIO General Ltd |
[1997] HCA 53; |
High Court of Australia | Australia - Commonwealth | 2 Dec 1997 | AustLII |
|
513 ![]() ![]() ![]() ![]() ![]() |
| Investors Compensation Scheme Ltd v West Bromwich Building Society |
[1997] UKHL 28; |
House of Lords | United Kingdom | 19 Jun 1997 | BAILII |
|
2525 ![]() ![]() ![]() ![]() ![]() |
| CIC Insurance Ltd v Bankstown Football Club Ltd |
[1997] HCA 2; |
High Court of Australia | Australia - Commonwealth | circa 1997 | AustLII |
|
1954 ![]() ![]() ![]() ![]() ![]() |
| FCT v Spotless Services Ltd |
[1996] HCA 34; |
High Court of Australia | Australia - Commonwealth | 3 Dec 1996 | AustLII |
|
369 ![]() ![]() ![]() ![]() ![]() |
| Richard Walter Pty Ltd v Commissioner of Taxation |
[1996] FCA 454; |
Federal Court of Australia | Australia - Commonwealth | circa 1996 | AustLII |
|
75 ![]() ![]() ![]() |
| "Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part II Criminal Law Consequences of Categories of Evasion and Avoidance" | (1996) 2 New Zealand Journal of Taxation Law and Policy 59 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 1996 |
|
3 ![]() |
|
| "The Concept of Sham: A Fiction or Reality?" | (1996) 47 Northern Ireland Legal Quarterly 377 | Northern Ireland Legal Quarterly | United Kingdom - Northern Ireland | circa 1996 | HeinOnline |
|
1 |
| R v Inland Revenue Commissioners, ex parte Matrix-Securities Ltd |
|
United Kingdom | circa 1994 | LexisNexis / Westlaw |
|
21 ![]() ![]() |
|
| Matrix Securities Ltd v Inland Revenue Commissioner |
|
United Kingdom | circa 1994 | LexisNexis |
|
6 |
|
| Re State Public Services Federation |
[1993] HCA 30; |
High Court of Australia | Australia - Commonwealth | 3 Jun 1993 | AustLII |
|
266 ![]() ![]() ![]() ![]() |
| Sinclair v Lee |
|
Court of Chancery | United Kingdom | circa 1993 | LexisNexis / Westlaw |
|
12 ![]() |
| "Preparing for NAFTA: Canadian Judicial Anti-Avoidance Doctrines - Part 2" | (1993) 19 International Tax Journal 47 | International Tax Journal | United States | circa 1993 | HeinOnline |
|
1 |
| "Beyond Sham and into Pretence" | (1991) 11 Oxford Journal of Legal Studies 136 | Oxford Journal of Legal Studies | United Kingdom | circa 1991 | HeinOnline / LexisNexis |
|
2 |
| McClurg v Canada | [1990] 3 SCR 1020 | Supreme Court of Canada | Canada | 20 Dec 1990 | Supreme Court of Canada |
|
4 |
| Bropho v Western Australia |
[1990] HCA 24; |
High Court of Australia | Australia - Commonwealth | 20 Jun 1990 | AustLII |
|
679 ![]() ![]() ![]() ![]() ![]() |
| DPP v United Telecasters Sydney Ltd |
[1990] HCA 5; |
High Court of Australia | Australia - Commonwealth | 15 Feb 1990 | AustLII |
|
90 ![]() ![]() ![]() |
| A G Securities v Vaughan |
|
United Kingdom | circa 1990 | LexisNexis / Westlaw |
|
78 ![]() ![]() ![]() |
|
| John v FCT |
[1989] HCA 5; |
High Court of Australia | Australia - Commonwealth | circa 1989 | AustLII |
|
330 ![]() ![]() ![]() ![]() ![]() |
| Sharrment Pty Ltd v Official Trustee |
[1988] FCA 179; |
Federal Court of Australia | Australia - Commonwealth | 3 Jun 1988 | AustLII |
|
303 ![]() ![]() ![]() ![]() ![]() |
| Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd |
|
United Kingdom | circa 1988 | LexisNexis / Westlaw |
|
59 ![]() ![]() |
|
| Hadjiloucas v Crean |
|
United Kingdom | circa 1987 | LexisNexis |
|
24 ![]() ![]() |
|
| Kingston v Keprose Pty Ltd |
|
Australia - New South Wales | circa 1987 | LexisNexis AU |
|
425 ![]() ![]() ![]() ![]() ![]() |
|
| Bronfman Trust v R |
|
circa 1987 |
10 |
||||
| "Judicial Anti-avoidance Doctrines: The US Alternatives" |
|
British Tax Review | United Kingdom | circa 1987 | Westlaw |
|
2 |
| Marac Life Assurance Ltd v Commissioner of Inland Revenue |
|
New Zealand | circa 1986 | LexisNexis |
|
85 ![]() ![]() ![]() |
|
| Street v Mountford |
[1985] UKHL 4; |
House of Lords | United Kingdom | 2 May 1985 | BAILII |
|
319 ![]() ![]() ![]() ![]() ![]() |
| Air Great Lakes Pty Ltd v K S Easter (Holdings) Pty Ltd |
|
Australia - New South Wales | circa 1985 | LexisNexis AU |
|
352 ![]() ![]() ![]() ![]() ![]() |
|
| Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth) |
[1984] FCA 316; |
Federal Court of Australia | Australia - Commonwealth | 30 Oct 1984 | AustLII |
|
24 ![]() ![]() |
| FCT v Kelly Ford Pty Ltd |
|
Federal Court of Australia | Australia | circa 1984 | Legal Online / Westlaw |
|
2 |
| Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth) |
|
Australia | circa 1984 | LexisNexis AU |
|
3 |
|
| Stubart Investments Ltd v R |
|
Supreme Court of Canada | Canada | circa 1984 |
|
35 ![]() ![]() |
|
| Furniss v Dawson |
[1983] UKHL 4; |
House of Lords | United Kingdom | 9 Feb 1983 | BAILII |
|
141 ![]() ![]() ![]() ![]() |
| Mills v Dowdall |
|
New Zealand | circa 1983 | LexisNexis |
|
57 ![]() ![]() |
|
| FCT v Ilbery |
[1981] FCA 188; |
Federal Court of Australia | Australia - Commonwealth | 25 Nov 1981 | AustLII |
|
48 ![]() ![]() |
| Cooper Brookes (Wollongong) Pty Ltd v FCT |
[1981] HCA 26; |
High Court of Australia | Australia - Commonwealth | 5 Jun 1981 | AustLII |
|
2070 ![]() ![]() ![]() ![]() ![]() |
| WT Ramsay Ltd v Inland Revenue Commissioners |
[1981] UKHL 1; |
House of Lords | United Kingdom | 12 Mar 1981 | BAILII |
|
347 ![]() ![]() ![]() ![]() ![]() |
| Marac Finance Ltd v Virtue |
|
New Zealand | circa 1981 | LexisNexis |
|
60 ![]() ![]() |
|
| FCT v Westraders Pty Ltd |
[1980] HCA 24; |
High Court of Australia | Australia - Commonwealth | 5 Aug 1980 | AustLII |
|
61 ![]() ![]() ![]() |
| Frank Lyon Co v United States |
435 US 561; |
United States Supreme Court | United States | 18 Apr 1978 | WorldLII |
|
100 ![]() ![]() ![]() |
| Cridland v FCT |
[1977] HCA 61; |
High Court of Australia | Australia - Commonwealth | 30 Nov 1977 | AustLII |
|
53 ![]() ![]() |
| 1977 1 FC 249 | 1977 1 FC 249 | Federal Court of Canada | Canada | circa 1977 | CanLII |
|
2 |
| FCT v Patcorp Investments Ltd |
[1976] HCA 67; |
High Court of Australia | Australia - Commonwealth | 17 Aug 1976 | AustLII |
|
84 ![]() ![]() ![]() |
| Curran v FCT |
[1974] HCA 46; |
High Court of Australia | Australia - Commonwealth | 4 Nov 1974 | AustLII |
|
46 ![]() ![]() |
| MNR v Cameron |
|
circa 1974 |
2 |
||||
| Paintin and Nottingham Ltd v Miller Gale and Winter |
|
New Zealand | circa 1971 | LexisNexis |
|
35 ![]() ![]() |
|
| Bateman Television Ltd v Coleridge Finance Co Ltd |
|
New Zealand | circa 1969 | LexisNexis |
|
94 ![]() ![]() ![]() |
|
| Snook v London and West Riding Investments Ltd |
[1967] EWCA Civ J0117-1; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | circa 1967 | BAILII |
|
529 ![]() ![]() ![]() ![]() ![]() |
| Scott v Commissioner of Taxation (Cth) (No 2) |
|
Australia | circa 1966 |
|
141 ![]() ![]() ![]() ![]() |
||
| Commissioner v Brown |
380 US 563; |
United States Supreme Court | United States | 27 Apr 1965 | WorldLII |
|
94 ![]() ![]() ![]() |
| Stoneleigh Finance Ltd v Phillips |
|
United Kingdom | circa 1965 | LexisNexis / Westlaw |
|
35 ![]() ![]() |
|
| Bridge v Campbell Discount Co Ltd |
|
United Kingdom | circa 1962 | LexisNexis / Westlaw |
|
137 ![]() ![]() ![]() |
|
| Hawke v Edwards |
[1947] NSWStRp 47; |
Supreme Court of New South Wales | Australia - New South Wales | 26 Sep 1947 | AustLII |
|
16 ![]() |
| Commissioner of Internal Revenue v Court Holding Co |
324 US 331; |
United States Supreme Court | United States | 12 Mar 1945 | WorldLII |
|
272 ![]() ![]() ![]() ![]() |
| Re Reynolds; Everist v Colclough |
[1942] VicLawRp 20; |
Australia - Victoria | 26 May 1942 | AustLII |
|
5 |
|
| Gregory v Helvering |
293 US 465; |
United States Supreme Court | United States | 7 Jan 1935 | WorldLII |
|
439 ![]() ![]() ![]() ![]() ![]() |
| Jaques v FCT | [1924] HCA 60 | High Court of Australia | Australia - Commonwealth | 10 Jun 1924 | AustLII |
|
3 |
| Jaques v FCT |
[1923] HCA 70; |
High Court of Australia | Australia - Commonwealth | 10 Jun 1924 | AustLII |
|
47 ![]() ![]() |
| Commissioner of Stamp Duties (Qld) v Jolliffe |
[1920] HCA 45; |
High Court of Australia | Australia - Commonwealth | 14 Aug 1920 | AustLII |
|
101 ![]() ![]() ![]() |
| Hoyt's Pty Ltd v Spencer |
[1919] HCA 64; |
High Court of Australia | Australia - Commonwealth | 24 Nov 1919 | AustLII |
|
277 ![]() ![]() ![]() ![]() |
| Bridgewater Navigation Co, In re |
[1891] UKLawRpCh 42; |
Court of Chancery | United Kingdom | 9 Mar 1891 | CommonLII |
|
17 ![]() |
| Upton v Brown |
[1884] UKLawRpCh 90; |
Court of Chancery | United Kingdom | 22 Mar 1884 | CommonLII |
|
11 ![]() |
| Yorkshire Railway Wagon Co v Maclure |
[1882] UKLawRpCh 122; |
Court of Chancery | United Kingdom | 9 May 1882 | CommonLII |
|
48 ![]() ![]() |
| Upton v Brown |
[1879] UKLawRpCh 282; |
Court of Chancery | United Kingdom | 4 Aug 1879 | CommonLII |
|
9 |
| Jervis v Berridge |
[1873] UKLawRpCh 20; |
United Kingdom | 18 Feb 1873 | CommonLII |
|
17 ![]() |