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Jolly v FCT   flag  49

[1935] HCA 21; (1935) 53 CLR 206; [1935] ALR 211; 3 ATD 162
High Court of Australia
Australia - Commonwealth
30th April, 1935

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Mobil Oil Australia Pty Ltd v FCT [1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133 High Court of Australia Australia - Commonwealth 15 Oct 1963 AustLII flag 507
Fletcher v Commissioner of Taxation [1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 193
Secretary, Department of Social Security v Hodgson [1992] FCA 338; (1992) 37 FCR 32; (1992) 108 ALR 322; (1992) 27 ALD 309; (1992) 15 AAR 563; [1992] ASSC 92-126 Federal Court of Australia Australia - Commonwealth 17 Jul 1992 AustLII flag 190
Australian Securities and Investments Commission v Donald [2003] FCAFC 318; (2003) 203 ALR 566; 77 ALD 449; 38 AAR 288; 48 ACSR 394; 22 ACLC 24; (2003) 136 FCR 7 Federal Court of Australia Australia - Commonwealth 23 Dec 2003 AustLII flag 163
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
Qantas Airways Ltd v Transport Workers ’ Union of Australia [2011] FCA 470; (2011) 280 ALR 503; (2011) 211 IR 1; (2011) 62 AILR 101-349 Federal Court of Australia Australia - Commonwealth 13 May 2011 AustLII flag 110
Sanctuary Lakes Pty Ltd v Commissioner of Taxation [2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762 Federal Court of Australia Australia - Commonwealth 24 May 2013 AustLII flag 74
Commonwealth of Australia v Snell [2019] FCAFC 57; (2019) 269 FCR 18; 370 ALR 1; 164 ALD 22 Federal Court of Australia Australia - Commonwealth 11 Apr 2019 AustLII flag 61
Re Matusko and Australian Postal Corporation [1995] AATA 14; (1995) 21 AAR 9 Administrative Appeals Tribunal Australia 1 Feb 1995 AustLII flag 43
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 41
Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Dec 2016 AustLII flag 39
Trautwein v FCT [1936] HCA 46; (1936) 56 CLR 196 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 35
Commissioner of Taxation v Hornibrook [2006] FCAFC 170; (2006) 156 FCR 313; 236 ALR 468; (2006) 65 ATR 1; 97 ALD 299 Federal Court of Australia Australia - Commonwealth 28 Nov 2006 AustLII flag 23
Esteron v Minister for Immigration and Ethnic Affairs [1995] FCA 1252; (1995) 57 FCR 126 Federal Court of Australia Australia - Commonwealth 19 May 1995 AustLII flag 23
Saunders v FCT [1988] FCA 136; (1988) 15 ALD 353; (1988) 88 ATC 4,349; (1988) 19 ATR 1289 Federal Court of Australia Australia - Commonwealth 29 Apr 1988 AustLII flag 22
Watson v Commissioner of Taxation [1999] FCA 1796; (1999) 96 FCR 48; 169 ALR 213; 43 ATR 549 Federal Court of Australia Australia - Commonwealth 21 Dec 1999 AustLII flag 15
McMennemin v FCT [2010] AATA 573; [2010] ATC 10-145 Administrative Appeals Tribunal Australia 3 Aug 2010 AustLII flag 13
Nguyen v FCT [2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1 Federal Court of Australia Australia - Commonwealth 18 Sep 2018 AustLII flag 12
Pitard [2019] VCAT 1074 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Jul 2019 AustLII flag 11
Hadfield Finance Pty Ltd v FCT [1988] FCA 124; (1988) 79 ALR 249; (1988) 19 ATR 1083 Federal Court of Australia Australia - Commonwealth 21 Apr 1988 AustLII flag 11
Re Arnold Bloch, Leibler & Co and Commissioner of Taxation [1984] AATA 123; (1984) 6 ALD 62; 1 AAR 355; 15 ATR 705 Administrative Appeals Tribunal Australia 18 Apr 1984 AustLII flag 10
Trlin v Director General, Department of Fair Trading [2000] NSWADT 192 Administrative Decisions Tribunal Australia - New South Wales 29 Dec 2000 AustLII flag 7
Buzadzic v Commissioner of Taxation [2024] FCAFC 50 Federal Court of Australia Australia - Commonwealth 17 Apr 2024 AustLII flag 4
Buzadzic v Commissioner of Taxation [2023] FCA 954 Federal Court of Australia Australia - Commonwealth 16 Aug 2023 AustLII flag 4
Godwin v Repatriation Commission [2008] FCA 576; (2008) 166 FCR 471; (2008) 102 ALD 286 Federal Court of Australia Australia - Commonwealth 30 Apr 2008 AustLII flag 4
QTWG and Commissioner of Taxation [2019] AATA 2428 Administrative Appeals Tribunal Australia 24 Jul 2019 AustLII flag 2
Australian Institute of Professional Education Pty Ltd v Australian Skills Quality Authority [2016] FCA 814; (2016) 156 ALD 224 Federal Court of Australia Australia - Commonwealth 13 Jul 2016 AustLII flag 2
Gunns Ltd v Kingborough Council [2005] TASRMPAT 74 Resource Management and Planning Appeal Tribunal of Tasmania Australia - Tasmania 23 Mar 2005 AustLII flag 2
QT94/289-291 and Commissioner of Taxation [1996] AATA 694; 33 ATR 1005 Administrative Appeals Tribunal Australia 21 Jun 1996 AustLII flag 2
Chhua and Commissioner of Taxation (Taxation) [2020] AATA 832 Administrative Appeals Tribunal Australia 16 Apr 2020 AustLII flag 1
Copperart Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 462 Federal Court of Australia Australia - Commonwealth 17 Sep 1993 AustLII flag 1
Queensland Trading and Holding Co Ltd v FCT [2005] FCA 418; 87 ALD 212; 59 ATR 118 Federal Court of Australia Australia - Commonwealth 19 Apr 2005 AustLII flag
Peters and Department of Health and Aged Care [1999] AATA 293 Administrative Appeals Tribunal Australia 7 May 1999 AustLII flag
Bruce Edward Cunningham and Repatriation Commission [1997] AATA 60 Administrative Appeals Tribunal Australia 28 Feb 1997 AustLII flag
Jrc and Jha Eimberts and Repatriation Commission [1996] AATA 238 Administrative Appeals Tribunal Australia 24 Jul 1996 AustLII flag
Bausch v TAC - 1995/7922 Bausch v TAC - 1995/7922 [1996] VICCAT 43 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Feb 1996 AustLII flag
Giuseppe Leonello and Telstra Corporation Ltd [1995] AATA 177 Administrative Appeals Tribunal Australia 30 Jun 1995 AustLII flag
Re Midland Metals Overseas Ltd v the Comptroller-General of Customs; Richard John Hunt; Metal Manufactures Ltd; Pacific Dunlop Ltd and Pirelli Cables Australia Ltd [1991] FCA 278 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag
VT87/801 and Commissioner of Taxation [1989] AATA 217; 20 ATR 4106 Administrative Appeals Tribunal Australia 6 Oct 1989 AustLII flag
Re John Beresford Healey v Commissioner of Taxation [1989] FCA 33 Federal Court of Australia Australia - Commonwealth 27 Feb 1989 AustLII flag
Re Deputy Commissioner of Taxation v John Joseph Mostyn [1987] FCA 443 Federal Court of Australia Australia - Commonwealth 3 Dec 1987 AustLII flag
Re Association of Mouth and Foot Painting Artists Pty Ltd and Commissioner of Taxation [1987] AATA 280 Administrative Appeals Tribunal Australia 29 Jul 1987 AustLII flag
VT86/5833 and Commissioner of Taxation [1987] AATA 240; 18 ATR 3683 Administrative Appeals Tribunal Australia 24 Jun 1987 AustLII flag
Re John Joseph Mostyn v the Deputy Commissioner of Taxation [1987] FCA 173 Federal Court of Australia Australia - Commonwealth 28 May 1987 AustLII flag
Re Brian Leslie Hennessy and the Commonwealth of Australia [1982] AATA 159 Administrative Appeals Tribunal Australia 16 Jul 1982 AustLII flag
Re Commonwealth of Australia v John Baptist Portelli Vg [1982] FCA 15 Federal Court of Australia Australia - Commonwealth 19 Feb 1982 AustLII flag
Re A Reference of A Question of Law By A Commonwealth Employees' Compensation Tribunal v Re Determinations By the Commissioner of Employ [1981] FCA 74 Federal Court of Australia Australia - Commonwealth 9 Jun 1981 AustLII flag
"The Australian Constitution - Applicability of Section 55(1) to Non-Revenue Legislation" [1957] Res Jud 79 Jones, F L Australia circa 1957 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"On the Use of Classical Allusions in Judgment Writing" (2008) 31 University of New South Wales Law Journal 56 Elms, Elwyn Australia circa 2008 AustLII flag 1
"The Australian Constitution - Applicability of Section 55(1) to Non-Revenue Legislation" [1957] Res Jud 79 Jones, F L Australia circa 1957 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s44

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re Brian Leslie Hennessy and the Commonwealth of Australia [1982] AATA 159 Administrative Appeals Tribunal Australia 16 Jul 1982 AustLII flag
Re Commonwealth of Australia v John Baptist Portelli Vg [1982] FCA 15 Federal Court of Australia Australia - Commonwealth 19 Feb 1982 AustLII flag
Re A Reference of A Question of Law By A Commonwealth Employees' Compensation Tribunal v Re Determinations By the Commissioner of Employ [1981] FCA 74 Federal Court of Australia Australia - Commonwealth 9 Jun 1981 AustLII flag
"The Australian Constitution - Applicability of Section 55(1) to Non-Revenue Legislation" [1957] Res Jud 79 Jones, F L Australia circa 1957 AustLII flag

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