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FCT v Henderson   flag  48

[1943] HCA 48; (1943) 68 CLR 29; [1943] ALR 134; 7 ATD 173; 2 AITR 440
High Court of Australia
Australia - Commonwealth
4th June, 1943

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ballina Shire Council v Joblin [2022] NSWLEC 90 Land and Environment Court of New South Wales Australia - New South Wales 22 Jul 2022 AustLII flag 1
Peter Broadbelt Electrical Pty Ltd v Harrison [2022] QCATA 91 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 20 Jun 2022 AustLII flag 2
Comptroller-General of Customs v Leggo [2019] VSC 501 Supreme Court of Victoria Australia - Victoria 19 Jul 2019 AustLII flag
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
BLBS and Minister for Foreign Affairs and Trade, Re [2012] AATA 464; (2012) 129 ALD 380 Administrative Appeals Tribunal Australia 20 Jul 2012 AustLII flag 5
Staats and National Archives of Australia [2010] AATA 531 Administrative Appeals Tribunal Australia 16 Jul 2010 AustLII flag 7
Spandideas v Vellar [2008] VSC 198 Supreme Court of Victoria Australia - Victoria 6 Jun 2008 AustLII flag 25
Hussein and Secretary, Department of Employment and Workplace Relations [2007] AATA 17 Administrative Appeals Tribunal Australia 15 Jan 2007 AustLII flag 2
Australian Securities and Investments Commission v Emu Brewery Mezzanine Ltd [2004] WASC 241; (2004) 187 FLR 270; (2004) 52 ACSR 168; 1 BFRA 327 Supreme Court of Western Australia Australia - Western Australia 19 Nov 2004 AustLII flag 22
Re Adelaide Brighton Cement Ltd and Chief Executive Officer of Customs [2002] AATA 688; 71 ALD 128; 50 ATR 1123 Administrative Appeals Tribunal Australia 14 Aug 2002 AustLII flag 2
Tender Center Pty Ltd v Department of Fair Trading [2001] NSWSC 153 Supreme Court of New South Wales Australia - New South Wales 14 Mar 2001 AustLII flag 3
Re Cooke and Deputy Commissioner of Taxation [2000] AATA 365; 44 ATR 1118 Administrative Appeals Tribunal Australia 10 May 2000 AustLII flag
Alfonso v Northern Territory of Australia [1999] NTSC 117; (1999) 131 NTR 8; (1999) 153 FLR 286 Supreme Court of the Northern Territory Australia - Northern Territory 29 Oct 1999 AustLII flag 4
Western Australia/Marjorie May Strickland and Anne Joyce Nudding on behalf of the Maduwongga People; Brian and Dave Champion, Cadley and Dennis Sambo, G Wilson and C Donaldson on behalf of the Gubrun People/WMC Resources Ltd [1998] NNTTA 10 National Native Title Tribunal Australia 25 Sep 1998 AustLII flag
Cashman Services Pty Ltd v Vestris (No 2) [1998] SADC 3962 District Court of South Australia Australia - South Australia 25 Feb 1998 AustLII flag
Csr Ltd and Chief Executive Officer of Customs [1997] AATA 187 Administrative Appeals Tribunal Australia 4 Jun 1997 AustLII flag
Regional Director of Customs (Wa) v Dampier Salt (Operations) Pty Ltd [1996] FCA 1543 Federal Court of Australia Australia - Commonwealth 12 Jun 1996 AustLII flag
Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd [1996] FCA 452; (1996) 67 FCR 108; (1996) 23 AAR 252 Federal Court of Australia Australia - Commonwealth 12 Jun 1996 AustLII flag 24
Gonzo Holdings v McKie [1995] QCA 304 Supreme Court of Queensland - Court of Appeal Australia - Queensland 14 Jul 1995 AustLII flag 1
Council of the City of Gosford v Kevin Walter Dillon [1994] NSWLEC 81 Land and Environment Court of New South Wales Australia - New South Wales 13 May 1994 AustLII flag
Abbott Point Bulk Coal Pty Ltd v Collector of Customs [1992] FCA 181; (1992) 35 FCR 371; (1992) 15 AAR 365 Federal Court of Australia Australia - Commonwealth 1 May 1992 AustLII flag 46
Re Commissioner of Taxation of the Commonwealth of Australia v Mount Isa Mines Ltd [1991] FCA 53 Federal Court of Australia Australia - Commonwealth 28 Feb 1991 AustLII flag
Re Robe River Mining Co Pty Ltd v Commissioner of Taxation [1990] FCA 447; (1990) 21 ATR 1068 Federal Court of Australia Australia - Commonwealth 15 Nov 1990 AustLII flag 6
Re Taxation Appeals [1990] AATA 220; 21 ATR 3759 Administrative Appeals Tribunal Australia 14 Sep 1990 AustLII flag
Re Queensland Bulk Handling Pty Ltd and Collector of Customs (Queensland) [1989] AATA 132 Administrative Appeals Tribunal Australia 26 May 1989 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Reynolds Australia Alumina Ltd; the Shell Co of Australia Ltd; BHP Minerals Ltd; Kobe Alumina Associates (Australia) Pty Ltd and Worsley Alumina Pty Ltd [1987] FCA 427 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag
Re Reynolds Australia Alumina Ltd; the Shell Co of Australia Ltd; BHP Minerals Ltd; Kobe Alumina Associates (Australia) Pty Ltd and Worsley Alumina Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 106 Federal Court of Australia Australia - Commonwealth 31 Mar 1987 AustLII flag
Australian Workers Union Construction and Maintenance Award 1975 [1986] CthArbRp 526; (1986) 303 CAR 23 Commonwealth Arbitration Reports Australia - Commonwealth 7 Oct 1986 AustLII flag
Mining Corporation Exploration NL v Commissioner of Taxation [1977] WASC 287 Supreme Court of Western Australia Australia - Western Australia 23 Dec 1977 AustLII flag
Biggs v Commissioner of Taxation [1975] WASC 96 Supreme Court of Western Australia Australia - Western Australia 29 Sep 1975 AustLII flag
FCT v ICI Australia Ltd [1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672 High Court of Australia Australia - Commonwealth 1 Dec 1972 AustLII flag 91
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
Parker v FCT [1953] HCA 80; (1953) 90 CLR 489; [1954] ALR 26; (1953) 10 ATD 287 High Court of Australia Australia - Commonwealth 1 Dec 1953 AustLII flag 25
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 flag 23
FCT v Henderson [1943] HCA 46 High Court of Australia Australia - Commonwealth circa 1943 AustLII flag 4

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Table of Cases" (1997) 16 (3) Australian Mining & Petroleum Law Journal 301 Editors Australia circa 1997 AustLII flag
"Table of Cases" [1995] AUMPLawB 40 Editors Australia circa 1995 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
"Table of Cases" [1986] AUMPLawAsnYbk 1 Editors Australia circa 1986 AustLII flag
"Table of Cases" [1986] AUMPLawAYbk 1 Editors Australia circa 1986 AustLII flag
"Gold: Tax Issues" [1986] AUMPLawAsnYbk 4 Mews, J a S Australia circa 1986 AustLII flag
"Gold - Tax and Finance Issues" [1986] AUMPLawAYbk 4 Mews, Jas Australia circa 1986 AustLII flag
"Practical Issues for Resource Companies under the Income Tax Assessment Act" [1985] AUMPLawAYbk 9 Green, PC Australia circa 1985 AustLII flag
"Table of Cases" [1985] AUMPLawAYbk 1 Editors Australia circa 1985 AustLII flag
"An Interface of Law and Technology: Defining the Extent of Mining Operations" (1983) 15 (1-2) University of Western Australia Law Review 33 Nicholson, R D Australia - Western Australia circa 1983 AustLII flag
"Discussion" [1977] AUMPLawAYbk 10 Blanshard, W Australia circa 1977 AustLII flag
"Aspects of Section 26(a) of the Income Tax Assessment Act" (1971-1972) 8 Melbourne University Law Review 276 Walter, J McI; Myers, A J Australia circa 1972 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
The Act (NSW)
Mines Act 1928 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Broken Hill South Ltd [1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167 High Court of Australia Australia - Commonwealth 7 Nov 1941 AustLII flag 150
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Evans v Deputy FCT (SA) [1936] HCA 2; (1936) 55 CLR 80; [1936] ALR 57; 3 ATD 301 High Court of Australia Australia - Commonwealth 13 Feb 1936 AustLII flag 30
Golden Horse Shoe (New) Ltd v Thurgood (1934) 1 KB 548 United Kingdom circa 1934 LexisNexis / Westlaw flag 14
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Thomson v FCT [1923] HCA 44; 33 CLR 73 High Court of Australia Australia - Commonwealth 21 Sep 1923 AustLII flag 8
(1894) 11 RPC 638; (1895) 12 RPC 232 (1894) 11 RPC 638; (1895) 12 RPC 232 circa 1895 2
Lord Provost and Magistrates of Glasgow v Farie [1888] UKLawRpAC 52; (1888) 13 AC 657 United Kingdom 10 Aug 1888 CommonLII flag 29
Northam v Bowden [1855] EngR 410; 11 Exch 70; 156 ER 749 Court of Exchequer United Kingdom circa 1855 CommonLII flag 5

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