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Nathan v FCT   flag  78

[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286
High Court of Australia
Australia - Commonwealth
9th August, 1918

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Agius and Commissioner of Taxation [2014] AATA 854 Administrative Appeals Tribunal Australia 17 Nov 2014 AustLII flag 3
Picton Finance Ltd and Commissioner of Taxation [2013] AATA 116 Administrative Appeals Tribunal Australia 5 Mar 2013 AustLII flag 5
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Family & Community Services, Secretary, Department of and McAdam, Re; Case [1999] AATA 814 [1999] AATA 814; 56 ALD 772; 30 AAR 264 Administrative Appeals Tribunal Australia 29 Oct 1999 AustLII flag
AAT Case 13,116; Case 13/98 [1998] AATA 547; 39 ATR 1147 Administrative Appeals Tribunal Australia 23 Jul 1998 AustLII flag
WT95/16/18 and Deputy Commissioner of Taxation [1996] AATA 284; 33 ATR 1178 Administrative Appeals Tribunal Australia 9 Aug 1996 AustLII flag
WT93/78-79 and Commissioner of Taxation [1994] AATA 710; 31 ATR 1272 Administrative Appeals Tribunal Australia 21 Dec 1994 AustLII flag
WT88/24 and Commissioner of Taxation [1990] AATA 193; 21 ATR 3630 Administrative Appeals Tribunal Australia 21 Aug 1990 AustLII flag
VT87/1056 and Commissioner of Taxation [1989] AATA 763; 21 ATR 3149 Administrative Appeals Tribunal Australia 21 Dec 1989 AustLII flag
Colonial Gas Association Ltd v Commissioner of Taxation [1934] ArgusLawRp 30; (1934) 40 ALR 187 Argus Law Reports Australia 23 May 1934 AustLII flag
Commissioner of Taxation v W Angliss and Co Pty Ltd [1931] ArgusLawRp 71; (1931) 37 ALR 331 Argus Law Reports Australia 1 Oct 1931 AustLII flag
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 [2014] ATOTR TR2014/7 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 [2014] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD TD2011/24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD 24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision [2002] ATOTR TR2002/4 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision [2002] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR TR2001/13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Ardmore Construction Ltd v The Commissioners for Her Majesty's Revenue and Customs [2018] EWCA Civ 1438 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jun 2018 BAILII flag 1
Lochtenberg v Commissioner of Taxation [2019] FCA 1167 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 1
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Tech Mahindra Ltd v Commissioner of Taxation [2015] FCA 1082; (2015) 101 ATR 755 Federal Court of Australia Australia - Commonwealth 7 Oct 2015 AustLII flag 5
Agius v Commissioner of Taxation [2015] FCA 707 Federal Court of Australia Australia - Commonwealth 14 Jul 2015 AustLII flag 4
ATS Pacific Pty Ltd v FCT [2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116 Federal Court of Australia Australia - Commonwealth 27 Mar 2014 AustLII flag 10
Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 35
Overseas Aircrew Basing Ltd v FCT [2009] FCA 7; (2009) 175 FCR 449; (2009) 74 ATR 850; [2009] ATC 20-089 Federal Court of Australia Australia - Commonwealth 15 Jan 2009 AustLII flag 5
Tolich v Commissioner of Taxation [2007] FCA 1195 Federal Court of Australia Australia - Commonwealth 10 Aug 2007 AustLII flag 2
Kumagai Gumi Co Ltd v Commissioner of Taxation [1999] FCA 235; (1999) 90 FCR 274; (1999) 161 ALR 699; 41 ATR 363 Federal Court of Australia Australia - Commonwealth 19 Mar 1999 AustLII flag 24
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 34
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation [1993] FCA 276; (1993) 25 ATR 344 Federal Court of Australia Australia - Commonwealth 7 Jun 1993 AustLII flag 9
Hoover (Australia) Pty Ltd v Email Ltd [1991] FCA 646; (1991) 104 ALR 369; [1991] ATPR (Digest) 53; (1991) 13 ATPR 41-149 Federal Court of Australia Australia - Commonwealth 19 Dec 1991 AustLII flag 19
Re Thorpe Nominees Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 387 Federal Court of Australia Australia - Commonwealth 4 Nov 1988 AustLII flag
Sentry Life Assurance Ltd v Life Insurance Commissioner [1983] FCA 208; 78 FLR 74; (1983) 49 ALR 292 Federal Court of Australia Australia - Commonwealth 29 Aug 1983 AustLII flag 5
FCT v Efstathakis [1979] FCA 28; (1979) 38 FLR 276 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 13
Ardmore Construction Ltd v Revenue & Customs [2014] UKFTT 453 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2014 BAILII flag 4
Commissioner of Taxation v Crown Insurance Services Ltd [2013] HCATrans 129 High Court of Australia Australia - Commonwealth 6 Jun 2013 AustLII flag
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
FCT v Casuarina Pty Ltd [1971] HCA 78; (1971) 127 CLR 62 High Court of Australia Australia - Commonwealth 23 Apr 1971 AustLII flag 1
FCT v Mitchum [1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23 High Court of Australia Australia - Commonwealth 30 Apr 1965 AustLII flag 39
FCT v W E Fuller Pty Ltd [1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190 High Court of Australia Australia - Commonwealth 3 Sep 1959 AustLII flag 18
Parke Davis & Co v Commissioner of Taxation [1959] HCA 15; (1959) 101 CLR 521; [1959] ALR 599; 11 ATD 545; 33 ALJR 83 High Court of Australia Australia - Commonwealth 23 Mar 1959 AustLII flag 11
FCT v French [1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76 High Court of Australia Australia - Commonwealth 18 Nov 1957 AustLII flag 42
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
Broken Hill South Ltd v Commissioner of Taxation (NSW) [1937] HCA 4; (1937) 56 CLR 337; [1937] ALR 221; (1937) 4 ATD 163 High Court of Australia Australia - Commonwealth 1 Mar 1937 AustLII flag 162
Deputy Federal Commissioner of Taxes (SA) v Elder's Trustee and Executor Co Ltd [1936] HCA 64; (1936) 57 CLR 610; [1937] ALR 27; 4 ATD 135 High Court of Australia Australia - Commonwealth 10 Dec 1936 AustLII flag 52
Commissioner of Stamp Duties (NSW) v Millar [1932] HCA 63; (1932) 48 CLR 618; [1933] ALR 134 High Court of Australia Australia - Commonwealth 8 Dec 1932 AustLII flag 45
FCT v W Angliss & Co Pty Ltd [1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331 High Court of Australia Australia - Commonwealth 1 Oct 1931 AustLII flag 17
Public Officer of the Studebaker Corporation of Australasia Ltd (As Agent for the Studebaker Corporation of America) v Commissioner of Taxation (NSW) [1921] HCA 13; (1921) 29 CLR 225; 27 ALR 306 High Court of Australia Australia - Commonwealth 18 Apr 1921 AustLII flag 19
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
JFP Energy Incorporated v Commissioner of Inland Revenue HC Wellington AP101/88 [1989] NZHC 2148; (1989) 13 TRNZ 416; (1989) 11 NZTC 6,282 High Court of New Zealand New Zealand 20 Sep 1989 NZLII flag
Hong Wai Ngar v Hksar [2004] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 8 Jul 2004 HKLII flag
Kwong Mile Services Ltd v Commissioner of Inland Revenue [2004] HKCFA 45; (2004) 7 HKCFAR 275; [2004] 3 HKLRD 168 Hong Kong Court of Final Appeal Hong Kong 8 Jul 2004 HKLII flag 133
Commissioner of Inland Revenue v Datatronic Ltd [2008] HKCFI 491 Hong Kong Court of First Instance Hong Kong 13 Jun 2008 HKLII flag 1
Commissioner of Inland Revenue v Datatronic Ltd [2008] HKCFI 490 Hong Kong Court of First Instance Hong Kong 13 Jun 2008 HKLII flag 1
Bank of India v Commissioner of Inland Revenue [1988] HKCFI 390; [1988] HKC 501 Hong Kong Court of First Instance Hong Kong 15 Dec 1988 HKLII flag
[1988] HKCFI 462 (15 December 1988) [1988] HKCFI 462 Hong Kong Court of First Instance Hong Kong 15 Dec 1988 HKLII flag
X v Commissioner For The South African Revenue Service (14218) [2018] ZATC 9 South Africa Tax Court South Africa 9 Mar 2018 SAFLII flag
First National Bank of Southern Africa Ltd v Commissioner for Inland Revenue (343/2000) [2002] ZASCA 2 Supreme Court of Appeal of South Africa South Africa 7 Mar 2002 SAFLII flag
Essential Sterolin Products (Pty) Ltd v Commissioner for Inland Revenue (605/90) [1993] ZASCA 160; 1993 4 SA 859; [1993] 2 All SA 632 Supreme Court of Appeal of South Africa South Africa 30 Sep 1993 SAFLII flag 1
Adelong Gold Estates v Commissioner of Taxation [1922] NSWStRp 12; 22 SR (NSW) 197; 39 WN (NSW) 49 Supreme Court of New South Wales Australia - New South Wales 29 Mar 1922 AustLII flag
Internal Revenue Commission v Hamidian-Rad [2002] PGSC 3 Supreme Court of Papua New Guinea Papua New Guinea 22 Mar 2002 PacLII flag
Hart [2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Aug 2016 AustLII flag 19
DCT v AES Services [2009] VSC 527 Supreme Court of Victoria Australia - Victoria 20 Nov 2009 AustLII flag 5
Internal Revenue Commission v Rad [2002] PNGLR 11 Papua New Guinea 22 Mar 2002 PacLII flag
W Angliss & Co Pty Ltd v FCT [1930] VicLawRp 46; [1931] VLR 107 Australia - Victoria 31 Oct 1930 AustLII flag 2
Internal Revenue Commission v Rad [2002] PNGLR 315; [2002] PGLawRp 11 Papua New Guinea 22 Mar 2002 PacLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Spotless: A Lesson in Form and Substance but not in Substance over Form" [1998] RevenueLawJl 7 Azzi, John Australia circa 1998 AustLII flag
"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk" [2005] JlATaxTA 27 Burton, Mark Australia circa 2005 AustLII flag
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi" [2007] RevenueLawJl 1 Cassidy, Julie; Sykes, Andrew Australia circa 2007 AustLII flag
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes" (1998) 10 Bond Law Review 118 Clark, Braedon Australia circa 1998 AustLII flag
"How e-commerce has required Tax Authorities to re-evaluate how they impose taxation" [2007] ANZCompuLawJl 4 Fletcher, Ben Australia circa 2007 AustLII flag
"An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits" (2011) 9 (3) E-Journal of Tax Research 268 Sharkey, Nolan Cormac; Bain, Kathrin Australia circa 2011 AustLII flag
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'" (1997) 9 Bond Law Review 35 Wills, Michelle Australia circa 1997 AustLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
W Angliss & Co Pty Ltd v FCT [1930] VicLawRp 46; [1931] VLR 107 Australia - Victoria 31 Oct 1930 AustLII flag 2

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