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Abrahams v FCT     86

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
B Pty Ltd v Sutton	[2020] FCCA 3068	Federal Circuit Court of Australia	Australia	13 Nov 2020	AustLII		3
Sutcliffe v Secretary, Department of Social Services	[2019] FCA 1534	Federal Court of Australia	Australia - Commonwealth	25 Sep 2019	AustLII		1
SDRQ and Commissioner of Taxation	[2019] AATA 2003; (2019) 110 ATR 687	Administrative Appeals Tribunal	Australia	19 Jul 2019	AustLII		1
Commissioner of State Revenue (WA) v Placer Dome Inc	[2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65	High Court of Australia	Australia - Commonwealth	5 Dec 2018	AustLII		27
Commissioner of Taxation v Miley	[2017] FCA 1396; (2017) 106 ATR 779	Federal Court of Australia	Australia - Commonwealth	28 Nov 2017	AustLII		7
Commissioner of Taxation v AP Energy Investments Pty Ltd	[2016] FCA 577; (2016) 341 ALR 265	Federal Court of Australia	Australia - Commonwealth	25 May 2016	AustLII		2
Pty Ltd (Formerly Alacer Gold Pty Ltd) and Commissioner of State Revenue	[2016] WASAT 31	State Administrative Tribunal of Western Australia	Australia - Western Australia	6 Apr 2016	AustLII
Miley and Commissioner of Taxation (Taxation)	[2016] AATA 73	Administrative Appeals Tribunal	Australia	15 Feb 2016	AustLII		1
Placer Dome Inc (Now an Amalgamated Entity Named Barrick Gold Corporation) and Commissioner of State Revenue	[2015] WASAT 141	State Administrative Tribunal of Western Australia	Australia - Western Australia	11 Dec 2015	AustLII		2
Jagatramka v Coeclerici Asia (Pte) Ltd (No 2)	[2015] FCCA 2743; (2015) 302 FLR 320	Federal Circuit Court of Australia	Australia	23 Oct 2015	AustLII		8
Tomanovic v One Australia Pty Ltd	[2015] NSWCA 11; (2015) 104 ACSR 596	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	16 Feb 2015	AustLII		9
Walker v Consumer, Trader and Tenancy Tribunal of New South Wales	[2013] NSWSC 1432	Supreme Court of New South Wales	Australia - New South Wales	27 Sep 2013	AustLII		8
AP Energy Investments Ltd and Commissioner of Taxation	[2013] AATA 626	Administrative Appeals Tribunal	Australia	2 Sep 2013	AustLII		1
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409	Supreme Court of New South Wales	Australia - New South Wales	9 Aug 2013	AustLII		8
MT 2012/2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2012] ATOMTR MT2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2012] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2012] ATOMTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2012] ATOMTR MT2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Harding Investments Pty Ltd v PMP Shareholdings Pty Ltd (No 3)	[2011] FCA 1370; (2011) 285 ALR 297	Federal Court of Australia	Australia - Commonwealth	30 Nov 2011	AustLII		6
Re Tey and Secretary, Dept of Education, Employment and Workplace Relations	[2011] AATA 773	Administrative Appeals Tribunal	Australia	1 Nov 2011	AustLII		1
MT 2011/D2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2011] ATODMTR MT2011/D2	Australian Taxation Office	Australia - Commonwealth	24 Aug 2011	AustLII
MT 2011/D1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2011] ATODMTR MT2011/D1	Australian Taxation Office	Australia - Commonwealth	27 Jul 2011	AustLII
Manx and Jenner	[2009] FamCA 1264	Family Court of Australia	Australia	9 Dec 2009	AustLII		1
Parrish & Torrey (SSAT Appeal)	[2009] FMCAfam 274; (2009) 41 Fam LR 236	Federal Magistrates Court of Australia	Australia	1 Apr 2009	AustLII		16
Rambaldi; in the matter of Philip Charles Weeden, a bankrupt v Weeden	[2008] FCA 1597	Federal Court of Australia	Australia - Commonwealth	27 Oct 2008	AustLII		4
Campbell v Backoffice Investments Pty Ltd	[2008] NSWCA 95; 66 ACSR 359; [2008] NSW Conv R 56-221; 66 ASCR 359	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 May 2008	AustLII		100
Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes (No 3)	[2007] NTSC 70; 67 ATR 664	Supreme Court of the Northern Territory	Australia - Northern Territory	14 Dec 2007	AustLII		2
Re Australian Property Custodian Holdings Ltd and Commissioner of State Revenue	[2007] VCAT 2291; 70 ATR 547	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Nov 2007	AustLII
Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes	[2007] NTSC 9; (2007) 208 FLR 159; 65 ATR 784; (2007) 19 NTLR 153	Supreme Court of the Northern Territory	Australia - Northern Territory	15 Feb 2007	AustLII		11
Queensland v Mowburn Nominees Pty Ltd	[2004] QDC 531	District Court of Queensland	Australia - Queensland	21 Dec 2004	AustLII		1
Port Stephens Shire Council v Tellamist Pty Ltd	[2004] NSWCA 353; (2004) 135 LGERA 98	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	27 Sep 2004	AustLII		45
Foody v Horewood (No 2)	[2004] VSC 222	Supreme Court of Victoria	Australia - Victoria	1 Jul 2004	AustLII		4
Australian Securities and Investments Commission v Vines	[2003] NSWSC 995; (2003) 48 ACSR 282	Supreme Court of New South Wales	Australia - New South Wales	31 Oct 2003	AustLII		16
Cgu v Zurich	[2003] NSWSC 951	Supreme Court of New South Wales	Australia - New South Wales	31 Oct 2003	AustLII		1
Sheahan v Verco (No 2)	[2002] SASC 307; 85 SASR 185	Supreme Court of South Australia	Australia - South Australia	12 Sep 2002	AustLII		2
Sheahan v Verco & Hodge (No 2)rst RC	[2002] SASC 156	Supreme Court of South Australia	Australia - South Australia	30 Jun 2002	AustLII
Gangemi Importers & Distributors v P & T Basile Imports Pty Ltd	[2002] WASC 175	Supreme Court of Western Australia	Australia - Western Australia	28 Jun 2002	AustLII
Fong and Secretary to the Department of Family and Community Services, Re	[2002] AATA 172; (2002) 5 (2) SSR 14	Administrative Appeals Tribunal	Australia	15 Mar 2002	AustLII		4
"Age pension: assets test; valuation of shares"	[2002] SocSecRpr 14	Borsody, Agnes	Australia	circa 2002	AustLII
Abbey Family Trust v Patney Pty Ltd	[2000] WASC 238	Supreme Court of Western Australia	Australia - Western Australia	27 Sep 2000	AustLII
Hardy v Your Tabs Pty Ltd	[2000] NSWCA 150	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Jun 2000	AustLII		9
Re Secretary, Department of Family and Community Services and Dolesny	[1999] AATA 738	Administrative Appeals Tribunal	Australia	6 Oct 1999	AustLII		3
Plumley v Adgauge Pty Ltd	[1998] VSCA 70; (1998) 29 ACSR 315	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	13 Oct 1998	AustLII		11
SUMINTRA CHAN PLAINTIFF (Substituted for Seepersad Chan by the Order of Mr Justice Stollmeyer on the 14th day of July, 1998) AND CAROL GRIFFITH DEFENDANT	[1998] TTHC 15	High Court of Trinidad and Tobago	Trinidad and Tobago	14 Jul 1998	CommonLII
Lion Nathan Brewing Investments Pty Ltd v Commissioner for ACT Revenue	[1997] FCA 1153	Federal Court of Australia	Australia - Commonwealth	28 Oct 1997	AustLII		1
Holt v Cox	[1997] NSWSC 144; (1997) 23 ACSR 590; 15 ACLC 645	Supreme Court of New South Wales	Australia - New South Wales	18 Apr 1997	AustLII		75
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1602	Federal Court of Australia	Australia - Commonwealth	3 Jul 1996	AustLII
Denise Mary Cannane and Wisbeck Pty Ltd v J Cannane Pty Ltd (In Liquidation) and John Vour	[1996] FCA 1332	Federal Court of Australia	Australia - Commonwealth	22 Mar 1996	AustLII
TR 96/1 - Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method	[1996] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/1 - Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method	[1996] ATOTR TR96/1	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
J Cannane Pty Ltd (In Liquidation) and John Vouris (As Liquidator of J Cannane Pty Ltd (In Liquidation)) v Denise Mary Cannane and Wisbeck Pty Ltd	[1995] FCA 1488	Federal Court of Australia	Australia - Commonwealth	25 Aug 1995	AustLII
James Beattie Park, Elaine Park, Sue Ellen Regan and Ruby Violet Gladys Poulton v Allied Mortgage Corporation Ltd, Mortgage Finance Australia (Securities) Ltd	[1995] FCA 1355	Federal Court of Australia	Australia - Commonwealth	5 Jul 1995	AustLII
North Flinders Mines Ltd v Conn	[1995] NTSC 12; 123 FLR 330	Supreme Court of the Northern Territory	Australia - Northern Territory	30 Jan 1995	AustLII		2
Elmslie v FCT	[1993] FCA 549; (1993) 46 FCR 576; 118 ALR 357; 26 ATR 611	Federal Court of Australia	Australia - Commonwealth	19 Nov 1993	AustLII		34
David Colin Brown and Secretary, Department of Social Security	[1993] AATA 241	Administrative Appeals Tribunal	Australia	4 Aug 1993	AustLII
Re Taxation Appeals	[1991] AATA 117; (1991) 22 ATR 3166	Administrative Appeals Tribunal	Australia	9 May 1991	AustLII		4
Burns Philp Trustee Co Ltd v Commissioner of Estate & Gift Duties [1990] FJLawRp 29	(1990) 36 FLR 148		Australia	9 Oct 1990	PacLII
Gamer, In Marriage of	[1988] FamCA 29; [1988] FLC 91-932; 12 Fam LR 73	Family Court of Australia	Australia	29 Feb 1988	AustLII		22
Re Frank Victor Clarke and Repatriation Commission	[1987] AATA 298	Administrative Appeals Tribunal	Australia	11 Aug 1987	AustLII
Re Elders Resources Oil Investments Pty Ltd (Formerly Known As Bridge Oil Investments (SA) Pty Ltd) and Commissioner of Taxation	[1987] AATA 230	Administrative Appeals Tribunal	Australia	16 Jun 1987	AustLII
Mallet v Mallet	[1984] HCA 21; (1984) 156 CLR 605; [1984] FLC 91-507; 52 ALR 193; (1984) 58 ALJR 248; (1984) 9 Fam LR 449	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII		1222
Mallet v Mallet	[1984] HCA 21; (1984) 156 CLR 605; [1984] FLC 91-507; 52 ALR 193; (1984) 58 ALJR 248; (1984) 9 Fam LR 449	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII		1222
"Pricing, Mining and Taxation in Papua New Guinea"	[1978] MLJ 1	Brunton, BD	Malaysia	1 Jan 1978	PacLII
[1975] HKCA 209 (26 November 1975)	[1975] HKCA 209	Hong Kong Court of Appeal	Hong Kong	26 Nov 1975	HKLII
Ratanji Motiram Narsey v Gould	(1973) 19 FLR 91		Australia	25 Oct 1973	PacLII		1
Estate of Bruce-Smith v FCT	[1973] HCA 48; (1973) 130 CLR 340; 1 ALR 433; 4 ATR 148; 47 ALJR 569; [1973] AEGR 66	High Court of Australia	Australia - Commonwealth	23 Oct 1973	AustLII		6
McLachlan v Cooper's Creek Mining & Exploration	[1973] VicRp 52; [1973] VR 517		Australia - Victoria	1 Dec 1972	AustLII		1
Ganadabhai Kalyan Hari v Gould	10 FLR 105		Australia	22 Apr 1964	PacLII		2
Haunstrup (decd), Re	[1960] VicRp 48; [1960] VR 302		Australia - Victoria	6 Mar 1959	AustLII		3
Robertson v FCT	[1952] HCA 71; (1952) 86 CLR 463; [1953] ALR 1	High Court of Australia	Australia - Commonwealth	18 Dec 1952	AustLII		24
Commonwealth v Arklay	[1952] HCA 76; (1952) 87 CLR 159; [1952] ALR 640	High Court of Australia	Australia - Commonwealth	31 Jul 1952	AustLII		85
Pearse v Commissioner of Stamp Duties	[1950] NSWStRp 40; 51 SR (NSW) 52	Supreme Court of New South Wales	Australia - New South Wales	30 Oct 1950	AustLII
Grimwade v FCT	[1949] HCA 9; (1949) 78 CLR 199; [1949] ALR 403; 8 ATD 441	High Court of Australia	Australia - Commonwealth	28 Jul 1949	AustLII		33
McClintock v The Commonwealth	[1947] HCA 39; (1947) 75 CLR 1; [1947] ALR 530	High Court of Australia	Australia - Commonwealth	23 Oct 1947	AustLII		60
Commissioner of Succession Duties (South Australia) v Executor Trustee and Agency Co of South Australia Ltd	[1947] HCA 10; (1947) 74 CLR 358; [1947] ALR 240	High Court of Australia	Australia - Commonwealth	8 May 1947	AustLII		219
Commissioner of Succession Duties v Executor Trustee and Agency Co of South Australia	[1947] ArgusLawRp 31; (1947) 53 ALR 240	Argus Law Reports	Australia	8 May 1947	AustLII
Clifford, In re; Executor Trustee & Agency Co of South Australia Ltd v Commissioner of Succession Duties	[1946] SAStRp 14; [1946] SASR 31	Supreme Court of South Australia	Australia - South Australia	1 Jul 1946	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Meaning of 'Market Value' in Australia's 'Income Tax Assessment Act 1997'"	[2014] JlATaxTA 6	Augustinos, Nicholas	Australia	circa 2014	AustLII
"Age pension: assets test; valuation of shares"	[2002] SocSecRpr 14	Borsody, Agnes	Australia	circa 2002	AustLII
"Valuation Principles in the Income Tax Assessment Act"	(1996) 8 (2) Bond Law Review 114	Marks, Bernard	Australia	circa 1996	AustLII
"Table of Cases"	[1995] AUMPLawAYbk 1	Editors	Australia	circa 1995	AustLII
"North Flinders Mine Ltd v Neil Conn as Under-treasurer of Northern Territory Treasury"	[1995] AUMPLawAYbk 26	Trevisan, S	Australia	circa 1995	AustLII
"Stamp Duty: Developments Affecting the Resource Industries"	[1989] AUMPLawAYbk 9	Allen, PJ	Australia	circa 1989	AustLII
"Table of Cases"	[1989] AUMPLawAYbk 1	Editors	Australia	circa 1989	AustLII
"Comments"	[1989] AUMPLawAYbk 10	Johnston, BR	Australia	circa 1989	AustLII
"Table of Cases"	[1988] AUMPLawAYbk 1	Editors	Australia	circa 1988	AustLII
"Table of Cases"	[1984] AUMPLawAYbk 1	Editors	Australia	circa 1984	AustLII
"Pricing, Mining and Taxation in Papua New Guinea"	[1978] MLJ 1	Brunton, BD	Malaysia	1 Jan 1978	PacLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
McCathie v The FCT	[1944] HCA 9; (1944) 69 CLR 1; (1944) 18 ALJR 21	High Court of Australia	Australia - Commonwealth	28 Apr 1944	AustLII		178
Perpetual Trustee Co (Ltd) v FCT	[1942] HCA 4; (1942) 65 CLR 572; [1943] ALR 93	High Court of Australia	Australia - Commonwealth	17 Mar 1942	AustLII		19
Crawford, Re (Deceased) Public Trustee v Commissioner of Stamp Duties SC Auckland	[1942] NZGazLawRp 23; [1942] NZLR 170; (1942) 44 GLR 213	New Zealand Gazette Law Reports	New Zealand	19 Jan 1942	NZLII		5
Goldfinch, Re (Deceased) Tremaine v Commissioner of Stamp Duties SC Palmerston North	[1942] NZGazLawRp 4; [1942] NZLR 157; (1942) 44 GLR 121	New Zealand Gazette Law Reports	New Zealand	5 Jan 1942	NZLII		2
Neal, Re (Deceased) McGregor v Commissioner of Stamp Duties SC Palmerston North	[1942] NZGazLawRp 1; [1942] NZLR 164; (1942) 44 GLR 101	New Zealand Gazette Law Reports	New Zealand	5 Jan 1942	NZLII		3
Re Harvey	[1942] NZLR 150		New Zealand	circa 1942	LexisNexis		3
Re Smith and Fawcett Ltd	[1942] Ch 304; [1942] 1 All ER 542	Court of Chancery	United Kingdom	circa 1942	LexisNexis / Westlaw		161
Geita Sebea v Territory of Papua	[1941] HCA 37; (1941) 67 CLR 544	High Court of Australia	Australia - Commonwealth	24 Nov 1941	AustLII		64
Horn v Sunderland Corporation	[1941] 2 KB 26; [1941] 1 All ER 480		United Kingdom	circa 1941	LexisNexis / Westlaw		186
Vyricheria Narayana Gajapatiraju v The Revenue Divisional Officer, Vizagapatam	[1939] UKPC 15; [1939] AC 302; [1939] 2 All ER 317	Privy Council	United Kingdom	23 Feb 1939	BAILII		192
(1938) 82 Sol Jo 805	(1938) 82 Sol Jo 805		United Kingdom	circa 1938			2
Inland Revenue Commissioners v Crossman	[1937] AC 26; [1936] 1 All ER 762		United Kingdom	circa 1937	LexisNexis / Westlaw		77
Myer v Commissioner of Taxes	[1936] VicLawRp 70; [1937] VLR 106; [1937] ALR 239		Australia - Victoria	16 Dec 1936	AustLII		8
Revenue Commissioner v Crossman	(1935) 152 LT 98		United Kingdom	circa 1935			4
Deputy FCT v Gold Estates of Australia (1903) Ltd	[1934] HCA 41; (1934) 51 CLR 509; (1934) 40 ALR 368	High Court of Australia	Australia - Commonwealth	19 Sep 1934	AustLII		25
[1932] AC 683	[1932] AC 683		United Kingdom	circa 1932	LexisNexis / Westlaw		12
Smyth v Revenue Commissioners	[1931] IR 643			circa 1931			4
Salvesen's Trustees v Inland Revenue Commissioners	[1930] SLT 387		United Kingdom - Scotland	circa 1930	Westlaw		8
[1930] SLT 378	[1930] SLT 378		United Kingdom - Scotland	circa 1930	Westlaw		1
M'Connel's Trustees v Inland Revenue Commissioners	[1927] SLT 14		United Kingdom - Scotland	circa 1927	Westlaw		3
Australian Metropolitan Life Assurance Co Ltd v Ure	[1923] HCA 29; (1923) 33 CLR 199; 30 ALR 53	High Court of Australia	Australia - Commonwealth	2 Aug 1923	AustLII		55
Blackwood's Executors v Commissioner for Stamps	[1917] NSWStRp 45; 17 SR (NSW) 447; 34 WN (NSW) 204	Supreme Court of New South Wales	Australia - New South Wales	16 Aug 1917	AustLII		7
Re Bede Steam Shipping Co	[1917] 1 Ch 123	Court of Chancery	United Kingdom	circa 1917	LexisNexis / Westlaw		6
Re Copal Varnish Co Ltd	[1917] 2 Ch 349; 87 LJCh 132	Court of Chancery	United Kingdom	circa 1917	LexisNexis / Westlaw		5
Manning River Co-operative Dairy Co v Shoesmith	[1915] HCA 32; (1915) 19 CLR 714; (1915) 21 ALR 206	High Court of Australia	Australia - Commonwealth	22 Apr 1915	AustLII		16
[1914] AC 1083	[1914] AC 1083		United Kingdom	circa 1914	LexisNexis / Westlaw		132
Macarthur Onslow v Commissioner for Stamps	[1913] NSWStRp 26; 13 SR (NSW) 354	Supreme Court of New South Wales	Australia - New South Wales	27 May 1913	AustLII		5
Attorney-General v Jameson	[1905] 2 IR 218		Republic of Ireland	19 Dec 1904	BAILII		19
Borland's Trustee v Steel Brothers & Co, Ltd	[1900] UKLawRpCh 190; [1901] 1 Ch 279	Court of Chancery	United Kingdom	14 Nov 1900	CommonLII		80
Coalport China Co, In re	[1895] UKLawRpCh 112; (1895) 2 Ch 404	Court of Chancery	United Kingdom	2 Jul 1895	CommonLII		15
Whitmore v Mason	[1861] EngR 960; 2 John & H 204; 70 ER 1031	Court of Chancery	United Kingdom	circa 1861	CommonLII		18
44 Er 1317	44 ER 1317		United Kingdom	circa 1939	CommonLII		1
National Ezchanga Cmqiany v Brew	3 De G & J 387; 2 Macq 103	Court of Chancery	United Kingdom	circa 1939			27