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Jaques v FCT   flag  47

[1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61
High Court of Australia
Australia - Commonwealth
10th June, 1924

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 694 Federal Court of Australia Australia - Commonwealth 20 Jun 2017 AustLII flag 1
R v Hargraves, Hargraves and Stoten [2010] QSC 37 Supreme Court of Queensland Australia - Queensland 15 Feb 2010 AustLII flag
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue [2007] WASC 155; 69 ATR 771 Supreme Court of Western Australia Australia - Western Australia 24 Jul 2007 AustLII flag 5
Batterham v QSR Ltd [2006] HCA 23; (2006) 225 CLR 237; (2006) 227 ALR 212; (2006) 80 ALJR 995 High Court of Australia Australia - Commonwealth 18 May 2006 AustLII flag 61
Newmont Pajingo Pty Ltd v Tomac Enterprises Pty Ltd [2005] QIC 21; (2005) 178 QGIG 404 Queensland Industrial Court Australia - Queensland 11 Apr 2005 AustLII flag 5
Miller v Commissioner of Inland Revenue [1996] NZHC 1625; (1997) 18 NZTC 13,001 High Court of New Zealand New Zealand 8 Nov 1996 NZLII flag 21
Commissioner of Taxation v Spotless Services Ltd M32/1996 [1996] HCATrans 403 High Court of Australia Australia - Commonwealth 4 Oct 1996 AustLII flag
Commissioner of Taxation v Spotless Finance Pty Ltd M33/1996 [1996] HCATrans 402 High Court of Australia Australia - Commonwealth 4 Oct 1996 AustLII flag
State Bank of NSW Ltd v Christopher John Grover (Cahill Dep Cj) [1996] NSWIRComm 13 New South Wales Industrial Relations Commission Australia - New South Wales 13 Feb 1996 AustLII flag
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation [1990] FCA 254 Federal Court of Australia Australia - Commonwealth 20 Jul 1990 AustLII flag
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 49 Federal Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag
VT88/562 and Commissioner of Taxation [1990] AATA 333; 21 ATR 3168 Administrative Appeals Tribunal Australia 19 Jan 1990 AustLII flag
Re Robert J Bunting v Commissioner of Taxation [1989] FCA 457; 90 ALR 427/20 Federal Court of Australia Australia - Commonwealth 9 Nov 1989 AustLII flag
Re Taxation Appeals [1989] AATA 45 Administrative Appeals Tribunal Australia 3 Mar 1989 AustLII flag
NT86/4476-79 and Commissioner of Taxation [1988] AATA 105; 19 ATR 3433 Administrative Appeals Tribunal Australia 30 Mar 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag
WT85/568-570 and Commissioner of Taxation [1987] AATA 311; 18 ATR 3827 Administrative Appeals Tribunal Australia 26 Aug 1987 AustLII flag
NT86/10058-59 and Commissioner of Taxation [1987] AATA 271; 18 ATR 3747 Administrative Appeals Tribunal Australia 17 Jul 1987 AustLII flag
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Re Oakey Abattoir Pty Ltd v the Commissioner of Taxation [1985] FCA 373 Federal Court of Australia Australia - Commonwealth 5 Oct 1985 AustLII flag
Mullens v FCT [1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 51
Hennessey, KM v FCT [1975] SASC 2317 Supreme Court of South Australia Australia - South Australia 24 Jan 1975 AustLII flag
FCT v Casuarina Pty Ltd [1971] HCA 78; (1971) 127 CLR 62 High Court of Australia Australia - Commonwealth 23 Apr 1971 AustLII flag 1
Hooker-Rex Pty Ltd v FCT [1970] HCA 23; (1970) 123 CLR 71; 1 ATR 641; 44 ALJR 276 High Court of Australia Australia - Commonwealth 30 Jul 1970 AustLII flag 7
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 Australia - Commonwealth 25 Feb 1964 AustLII flag 1
Hancock v FCT [1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228 High Court of Australia Australia - Commonwealth 8 Aug 1961 AustLII flag 55
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia - Commonwealth 7 Jul 1958 AustLII flag 184
FCT v Newton [1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1 High Court of Australia Australia - Commonwealth 31 May 1957 AustLII flag 48
NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239 High Court of Australia Australia - Commonwealth 23 Feb 1956 AustLII flag 290
War Assets Pty Ltd v FCT [1954] HCA 81; 91 CLR 53; 10 ATD 303 High Court of Australia Australia - Commonwealth 3 Mar 1954 AustLII flag 18
Bell v FCT [1953] HCA 99 High Court of Australia Australia - Commonwealth 8 May 1953 AustLII flag 3
Crundwell v Bertrand [1952] VicLawRp 27; [1953] VLR 1 Australia - Victoria 21 May 1952 AustLII flag 1
De Romero v Read [1932] HCA 65; (1932) 48 CLR 649 High Court of Australia Australia - Commonwealth 19 Dec 1932 AustLII flag 6
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47
Jaques v FCT [1924] HCA 60 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Of Sham and Other Lessons for Australian Revenue Law" (2008) 32 Melbourne University Law Review 861 Kirby, Michael Australia circa 2008 AustLII flag 4
"New Zealand Lawyers and Overseas Precedent 1874-1973 - Lessons from the Otago District Law Society Library" (2007) 11 Otago Law Review 469 Finn, Jeremy New Zealand circa 2007 NZLII flag 4
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?" (2000) 3 Journal of Australian Taxation 35 Barkoczy, Stephen Australia circa 2000 AustLII flag 2
"PART IVA: Seriously Flawed in Principle" (1998) 1 Journal of Australian Taxation 57 Orow, Nabil F Australia circa 1998 AustLII flag 6
"Part IVA: Post Spotless" (1998) 1 Journal of Australian Taxation 3 D'Ascenzo, Michael Australia circa 1998 AustLII flag 2
"Tax Avoidance in Australia: Results and Prospects" (1994) 22 (3) Federal Law Review 493 Passant, John Australia circa 1994 AustLII flag
"Table of Cases" [1988] AUMPLawAYbk 1 Editors Australia circa 1988 AustLII flag
"Disposal of Mining and Petroleum Interests and Current Revenues Considerations" [1988] AUMPLawAYbk 21 Myers, AJ Australia circa 1988 AustLII flag
"Newton v Commissioner of Taxation (Income Tax)" (1959) 2 Melbourne University Law Review 110 Vincent, F H Australia circa 1959 AustLII flag
"Legal Avoidance of Taxation and Section 260: Newton v FCT" (1959) 3 Sydney Law Review 153 Beaumont, B A Australia circa 1959 AustLII flag
"Legal Avoidance of Taxation: Bell v FCT" (1953-1955) 1 Sydney Law Review 236 Nettheim, Garth Australia circa 1955 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)
Income Tax Assessment Act 1915 (Cth)
Companies Act 1899 (NSW)
Companies. Act 1906 (Vic)
Companies Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jaques v FCT [1924] ArgusLawRp 39; (1925) 31 ALR 61 Argus Law Reports Australia circa 1925 AustLII flag 1
Webb v FCT [1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284 Argus Law Reports Australia - Commonwealth 22 Jun 1922 AustLII flag 46
(1921) 27 ALR 302 (1921) 27 ALR 302 Australia circa 1921 LexisNexis AU flag 1
1 Act 1915-1918 1 Act 1915-1918 United Kingdom circa 1918 flag 1
[1897] AC 22 [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
2 AC 51 2 AC 51 United Kingdom circa 1922 LexisNexis / Westlaw flag 1

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