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FCT v Wade     200

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Bendel and Commissioner of Taxation (Taxation)	[2023] AATA 3074	Administrative Appeals Tribunal	Australia	28 Sep 2023	AustLII		1
S M Ho & K W Loh & T Low & W Orr and Commissioner of Taxation	[2018] AATA 3911; (2018) 109 ATR 145	Administrative Appeals Tribunal	Australia	16 Oct 2018	AustLII		2
Liquidator of the Forgione Family Group Pty Ltd v Forgione	[2018] FCCA 2578	Federal Circuit Court of Australia	Australia	17 Sep 2018	AustLII
Marwood and Secretary, Department of Agriculture	[2015] AATA 594	Administrative Appeals Tribunal	Australia	14 Aug 2015	AustLII
Zupancic v Minister for Immigration	[2015] FCCA 1433	Federal Circuit Court of Australia	Australia	17 Jun 2015	AustLII
Falk and Commissioner of Taxation	[2015] AATA 392	Administrative Appeals Tribunal	Australia	4 Jun 2015	AustLII
Del Treppo and Comcare	[2014] AATA 711	Administrative Appeals Tribunal	Australia	30 Sep 2014	AustLII
1408532	[2014] MRTA 1757	Migration Review Tribunal	Australia	6 Aug 2014	AustLII
Mann and Secretary, Department of Social Services	[2014] AATA 61	Administrative Appeals Tribunal	Australia	7 Feb 2014	AustLII		1
Confidential and Commissioner of Taxation	[2014] AATA 32	Administrative Appeals Tribunal	Australia	24 Jan 2014	AustLII		2
Study and Prevention of Psychological Diseases Foundation Incorporated and Commissioner of Taxation	[2013] AATA 919	Administrative Appeals Tribunal	Australia	20 Dec 2013	AustLII		1
Re Walters and Commissioner of Taxation	[2013] AATA 151	Administrative Appeals Tribunal	Australia	20 Mar 2013	AustLII		3
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII		14
Batchelor v Commissioner of Taxation	[2013] AATA 93	Administrative Appeals Tribunal	Australia	22 Feb 2013	AustLII		2
0905767	[2011] MRTA 2857	Migration Review Tribunal	Australia	30 Nov 2011	AustLII
Re Sinclair and Commissioner of Taxation	[2010] AATA 902; (2010) 80 ATR 972	Administrative Appeals Tribunal	Australia	16 Nov 2010	AustLII		5
0902366	[2010] MRTA 1164	Migration Review Tribunal	Australia	14 May 2010	AustLII
Candra v Minister for Immigration and Citizenship	[2009] FMCA 526	Federal Magistrates Court of Australia	Australia	10 Jun 2009	AustLII		5
HRay v Deputy Commissioner of Taxation	[2005] FMCA 1892	Federal Magistrates Court of Australia	Australia	22 Dec 2005	AustLII		1
N Ray v Deputy Commissioner of Taxation	[2005] FMCA 1893	Federal Magistrates Court of Australia	Australia	22 Dec 2005	AustLII		2
"Table of Cases"	[2005] ELECD 25	Edited Legal Collections Data	Australia	circa 2005	AustLII
Re Fenton and FCT	[2003] AATA 137; 51 ATR 1256	Administrative Appeals Tribunal	Australia	13 Feb 2003	AustLII
Scott and Commissioner of Taxation	[2002] AATA 778; (2002) 50 ATR 1235	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		8
VT97/37 and Commissioner of Taxation	[1997] AATA 884; 36 ATR 1112	Administrative Appeals Tribunal	Australia	25 Jul 1997	AustLII
Robert John Thornton and Commissioner of Taxation	[1997] AATA 262	Administrative Appeals Tribunal	Australia	25 Jul 1997	AustLII
Trustee and Commissioner of Taxation	[1997] AATA 114; 35 ATR 1134	Administrative Appeals Tribunal	Australia	4 Apr 1997	AustLII
Taxpayer and the Commissioner of Taxation	[1997] AATA 91; 35 ATR 1074	Administrative Appeals Tribunal	Australia	20 Mar 1997	AustLII		6
VT94/515-516 and VT95/33 and Commissioner of Taxation	[1996] AATA 470; 34 ATR 1156	Administrative Appeals Tribunal	Australia	24 Dec 1996	AustLII
WT94/66 and Commissioner of Taxation	[1995] AATA 143	Administrative Appeals Tribunal	Australia	26 May 1995	AustLII
ST94/52 and Commissioner of Taxation	[1995] AATA 124	Administrative Appeals Tribunal	Australia	10 May 1995	AustLII
NT94/279 and Deputy Commissioner of Taxation	[1995] AATA 492; (1995) 30 ATR 1269	Administrative Appeals Tribunal	Australia	7 Apr 1995	AustLII		4
NT94/64 and Commissioner of Taxation	[1995] AATA 483; 30 ATR 1252	Administrative Appeals Tribunal	Australia	31 Mar 1995	AustLII
Re Taxation Appeals	[1993] AATA 208; 26 ATR 1150	Administrative Appeals Tribunal	Australia	7 Jul 1993	AustLII
VT91/212 and Commissioner of Taxation	[1992] AATA 275; 24 ATR 1014	Administrative Appeals Tribunal	Australia	7 Sep 1992	AustLII
WT86/1626 and Commissioner of Taxation	[1991] AATA 186; (1991) 22 ATR 3372	Administrative Appeals Tribunal	Australia	15 Aug 1991	AustLII		1
QT90/148 and Commissioner of Taxation	[1991] AATA 346; (1991) 22 ATR 3037	Administrative Appeals Tribunal	Australia	9 Jan 1991	AustLII		34
VT89/247-248 and Commissioner of Taxation	[1989] AATA 591; 20 ATR 4063	Administrative Appeals Tribunal	Australia	4 Oct 1989	AustLII		3
NT87/4261 and Commissioner of Taxation	[1989] AATA 385; 20 ATR 3528	Administrative Appeals Tribunal	Australia	12 May 1989	AustLII
TT88/98 and Commissioner of Taxation	[1988] AATA 367; 20 ATR 3182	Administrative Appeals Tribunal	Australia	23 Dec 1988	AustLII
WT87/574 and WT86/3892 and Commissioner of Taxation	[1988] AATA 338; 20 ATR 3127	Administrative Appeals Tribunal	Australia	25 Nov 1988	AustLII
NT86/7365 and Commissioner of Taxation	[1988] AATA 519; 19 ATR 3557	Administrative Appeals Tribunal	Australia	31 May 1988	AustLII
WT86/3651-55 and Commissioner of Taxation	[1988] AATA 464	Administrative Appeals Tribunal	Australia	14 Apr 1988	AustLII
AT86/110, AT87/171 and Commissioner of Taxation	[1987] AATA 473	Administrative Appeals Tribunal	Australia	18 Dec 1987	AustLII
ST87/36 and Commissioner of Taxation	[1987] AATA 424	Administrative Appeals Tribunal	Australia	30 Nov 1987	AustLII
Re Kathleen Isobel Inglis and William Stuart Inglis and Commissioner of Taxation	[1987] AATA 352	Administrative Appeals Tribunal	Australia	6 Oct 1987	AustLII
AT86/473 and Commissioner of Taxation	[1987] AATA 274; 18 ATR 3739	Administrative Appeals Tribunal	Australia	20 Jul 1987	AustLII		1
TT86/287 and Commissioner of Taxation	[1987] AATA 10; 18 ATR 3171	Administrative Appeals Tribunal	Australia	19 Jan 1987	AustLII
QT86/1732 and Commissioner of Taxation	[1987] AATA 902	Administrative Appeals Tribunal	Australia	2 Jan 1987	AustLII
Re Taxation Appeals (No 50) Aat	[1986] AATA 413	Administrative Appeals Tribunal	Australia	12 Dec 1986	AustLII
Re Taxation Appeals (No 20) and Commissioner of Taxation	[1986] AATA 330	Administrative Appeals Tribunal	Australia	30 Oct 1986	AustLII
B539/1985 and Commissioner of Taxation	[1986] AATA 253; 17 ATR 1174	Administrative Appeals Tribunal	Australia	29 Aug 1986	AustLII
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
Re New Broken Hill Consolidated Ltd the Zinc Corporation Ltd Broken Hill Associated Smelters and Export Development Grants Board	[1981] AATA 75	Administrative Appeals Tribunal	Australia	7 Aug 1981	AustLII
Jess v McNiven, in the matter of McNiven (No 2)	[2022] FCA 446	Federal Court of Australia	Australia - Commonwealth	29 Apr 2022	AustLII		1
TD 2022/4 - Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme?	[2022] ATOTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TD 2022/4 - Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme?	[2022] ATOTD TD2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
McHugh v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2)	[2020] FCA 843; (2020) 170 ALD 538	Federal Court of Australia	Australia - Commonwealth	18 Jun 2020	AustLII		9
Clifton (Liquidator) v Kerry J Investment Pty Ltd trading as Clenergy	[2020] FCAFC 5; (2020) 379 ALR 593; (2020) 143 ACSR 1	Federal Court of Australia	Australia - Commonwealth	7 Feb 2020	AustLII		32
Commissioner of Taxation v Cassaniti	[2018] FCAFC 212; (2018) 266 FCR 385	Federal Court of Australia	Australia - Commonwealth	30 Nov 2018	AustLII		85
Bosanac v Commissioner of Taxation	[2018] FCA 946	Federal Court of Australia	Australia - Commonwealth	22 Jun 2018	AustLII		20
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2018] FCAFC 11	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		1
Shord v FCT	[2017] FCAFC 167; 235 FCR 157	Federal Court of Australia	Australia - Commonwealth	26 Oct 2017	AustLII		5
Hacon v Commissioner of Taxation	[2017] FCA 659	Federal Court of Australia	Australia - Commonwealth	19 Jun 2017	AustLII		2
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2017] FCA 478; (2017) 105 ATR 746	Federal Court of Australia	Australia - Commonwealth	10 May 2017	AustLII		2
TD 2017/7 - Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C of the Income Tax Assessment Act 1997 ?	[2017] ATOTD 7	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TD 2017/7 - Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C of the Income Tax Assessment Act 1997 ?	[2017] ATOTD TD2017/7	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Allan J Heasman Pty Ltd v Commissioner of Taxation	[2015] FCAFC 119; (2015) 233 FCR 520; (2015) 101 ATR 552; [2015] ATC 20-524	Federal Court of Australia	Australia - Commonwealth	28 Aug 2015	AustLII		3
Minister for Health v Nicholl Holdings Pty Ltd	[2015] FCAFC 73; 231 FCR 539; (2015) 321 ALR 340; (2015) 146 ALD 502	Federal Court of Australia	Australia - Commonwealth	28 May 2015	AustLII		8
Smith v Bone	[2015] FCA 319; (2015) 104 ACSR 528	Federal Court of Australia	Australia - Commonwealth	7 Apr 2015	AustLII		36
Allan J Heasman Pty Ltd v Commissioner of Taxation	[2014] FCA 1282; [2014] ATC 20-473	Federal Court of Australia	Australia - Commonwealth	28 Nov 2014	AustLII		2
McGrouther v Commissioner of Taxation	[2014] FCA 1102	Federal Court of Australia	Australia - Commonwealth	14 Oct 2014	AustLII		1
Batchelor v Commissioner of Taxation	[2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1	Federal Court of Australia	Australia - Commonwealth	3 Apr 2014	AustLII		11
Macquarie Bank Ltd v Commissioner of Taxation	[2013] FCA 887	Federal Court of Australia	Australia - Commonwealth	3 Sep 2013	AustLII		3
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR TR2011/5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Roy Morgan Research Pty Ltd v Commissioner of Taxation	[2010] FCAFC 52; (2010) 184 FCR 448; (2010) 268 ALR 232; (2010) 76 ATR 264; [2010] ATC 20-184	Federal Court of Australia	Australia - Commonwealth	26 May 2010	AustLII		88
Clark v Commissioner of Taxation	[2010] FCA 415; (2010) 222 FCR 102	Federal Court of Australia	Australia - Commonwealth	30 Apr 2010	AustLII		46
Russell v FCT	[2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143	Federal Court of Australia	Australia - Commonwealth	30 Oct 2009	AustLII		19
Pacific Exchange Corporation Pty Ltd v FCT	[2009] FCA 1155; (2009) 180 FCR 300	Federal Court of Australia	Australia - Commonwealth	28 Sep 2009	AustLII		1
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance	[2009] ATOCR CR2009/68	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance	[2009] ATOCR 68	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation	[2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		14
TD 2008/26 - Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997?	[2008] ATOTD 26	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business	[2008] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/26 - Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997?	[2008] ATOTD TD2008/26	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business	[2008] ATOTR TR2008/2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Clark v FCT	[2007] FCA 1426; 67 ATR 224	Federal Court of Australia	Australia - Commonwealth	12 Sep 2007	AustLII		6
IEL Finance Ltd v FCT	[2006] FCA 267; 234 ALR 541; (2006) 62 ATR 165	Federal Court of Australia	Australia - Commonwealth	21 Mar 2006	AustLII		6
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
Rataplan Pty Ltd v Commissioner of Taxation	[2004] FCA 920	Federal Court of Australia	Australia - Commonwealth	14 Jul 2004	AustLII		3
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd	[2004] ATOCR 99	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd	[2004] ATOCR CR2004/99	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Commissioner of Taxation v Metaskills Pty Ltd	[2003] FCA 766; (2003) 130 FCR 248; 53 ATR 346	Federal Court of Australia	Australia - Commonwealth	23 Jul 2003	AustLII		17
Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation	[2001] FCA 255; 46 ATR 400	Federal Court of Australia	Australia - Commonwealth	15 Mar 2001	AustLII		8
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII		90
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
Liftronic Pty Ltd v Commissioner of Taxation	[1996] FCA 1474	Federal Court of Australia	Australia - Commonwealth	15 May 1996	AustLII
TR 96/14 - Income tax: traditional securities	[1996] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/14 - Income tax: traditional securities	[1996] ATOTR TR96/14	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Revlon Manufacturing Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1751	Federal Court of Australia	Australia - Commonwealth	14 Dec 1995	AustLII
CTC Resources NL v Commissioner of Taxation	[1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403	Federal Court of Australia	Australia - Commonwealth	3 Mar 1994	AustLII		48
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
Re Bp Oil Refinery (Bulwer Island) Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1992] FCA 18	Federal Court of Australia	Australia - Commonwealth	3 Feb 1992	AustLII
Re Agc (Investments) Ltd v Commissioner of Taxation	[1991] FCA 44	Federal Court of Australia	Australia - Commonwealth	22 Feb 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Alan Edward Jackson	[1990] FCA 425; 96 ALR 586/21	Federal Court of Australia	Australia - Commonwealth	31 Oct 1990	AustLII
Re David Jones Finance and Investments Pty Ltd and Adsteam Finance and Investments Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 302	Federal Court of Australia	Australia - Commonwealth	17 Aug 1990	AustLII
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
Re Magna Stic Magnetic Signs Pty Ltd and Magna Stic Products Pty Ltd v Commissioner of Taxation	[1989] FCA 380	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII
Australian Trade Commission v Film Funding and Management Pty Ltd	[1989] FCA 188; (1989) 24 FCR 595; (1989) 87 ALR 49; 14 IPR 461; [1989] AIPC 39,188	Federal Court of Australia	Australia - Commonwealth	26 May 1989	AustLII		37
Re Raymond William Jolley v Commissioner of Taxation	[1989] FCA 62	Federal Court of Australia	Australia - Commonwealth	13 Mar 1989	AustLII
IT 2500 - Taxation Ruling System: policy governing issue of income tax rulings: status of rulings: advance opinions	[1988] ATOITR IT2500	Australian Taxation Office	Australia - Commonwealth	18 Aug 1988	AustLII
Chamberlain v Deputy Commissioner of Taxation	[1988] HCA 21; (1988) 164 CLR 502; 78 ALR 271; (1988) 62 ALJR 324; (1988) 19 ATR 1060	High Court of Australia	Australia - Commonwealth	12 May 1988	AustLII		455
Re Commissioner of Taxation of the Commonwealth of Australia v Cripps & Jones Holdings Pty Ltd	[1987] FCA 433	Federal Court of Australia	Australia - Commonwealth	27 Nov 1987	AustLII
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
Taxation, Commissioner of (Cth) v National Commercial Banking Corporation of Australia Ltd	[1983] FCA 302; (1983) 50 ALR 322; 72 FLR 116; (1983) 15 ATR 21	Federal Court of Australia	Australia - Commonwealth	15 Nov 1983	AustLII		14
Air Express Ltd v Ansett Transport Industries (Operations) Pty Ltd	[1981] HCA 75; (1981) 146 CLR 249; 26 ALR 427; 53 ALJR 766	High Court of Australia	Australia - Commonwealth	10 Feb 1981	AustLII		217
FCT v Westraders Pty Ltd	[1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII		61
IT 106 - Compensation and insurance recoveries, Darwin cyclone	[1980] ATOITR IT106	Australian Taxation Office	Australia - Commonwealth	1 Aug 1980	AustLII
Tinkler v FCT	[1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408	Federal Court of Australia	Australia - Commonwealth	14 Dec 1979	AustLII		65
Taxation, Commissioner of (Cth) v Smith	[1979] FCA 65; 38 FLR 115; 29 ALR 586; 10 ATR 301	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII		6
IT 32 - Investment allowance - disposal of interest in partnership within 12 months of acquisition	[1979] ATOITR IT32	Australian Taxation Office	Australia - Commonwealth	28 Sep 1979	AustLII
Atlas Tiles Ltd v Briers	[1978] HCA 37; (1978) 144 CLR 202; (1978) 21 ALR 129; (1978) 52 ALJR 707; (1978) 9 ATR 142	High Court of Australia	Australia - Commonwealth	14 Dec 1978	AustLII		109
FCT v St Hubert's Island Pty Ltd (In Liq)	[1978] HCA 10	High Court of Australia	Australia - Commonwealth	18 Apr 1978	AustLII		7
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 34 FLR 375	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII		20
Pastoral and Development Pty Ltd v FCT	[1971] HCA 41; 124 CLR 453; 45 ALJR 507; 2 ATR 401	High Court of Australia	Australia - Commonwealth	17 Sep 1971	AustLII		3
Stocks & Holdings (Sales) Pty Ltd v FCT	[1969] HCA 35; 122 CLR 139; 43 ALJR 319; 1 ATR 349	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		3
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Henty House Pty Ltd (In Voluntary Liquidation) v FCT	[1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		36
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
Dinheiro Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWCATAD 347	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	19 Nov 2024	AustLII
Gallo v Chief Commissioner of State Revenue	[2023] NSWCATAD 311	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	7 Dec 2023	AustLII
Gogulan v Chief Commissioner of State Revenue	[2023] NSWCATAD 162	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	21 Jun 2023	AustLII
Grange Property Group Pty Ltd ATF Grange Property Group Unit Trust v Chief Commissioner of State Revenue	[2020] NSWCATAD 11	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	9 Jan 2020	AustLII
Deputy Commissioner of Taxation v Kedwell	[2019] NSWDC 610	District Court of New South Wales	Australia - New South Wales	31 Oct 2019	AustLII		2
Giammarco and Giammarco v Chief Commissioner of State Revenue	[2019] NSWCATAD 77	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	1 May 2019	AustLII		3
Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue	[2018] NSWSC 128; (2018) 96 NSWLR 119	Supreme Court of New South Wales	Australia - New South Wales	16 Feb 2018	AustLII		7
Knight Watch Security Services Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWCATAD 223	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	13 Jul 2017	AustLII		2
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW)	[2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Dec 2016	AustLII		14
Happy Days Property Pty Ltd v Chief Commissioner of State Revenue	[2016] NSWCATAD 289	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	8 Dec 2016	AustLII		1
Hunter Development Corporation v Save Our Rail NSW Incorporated	[2015] NSWCA 346	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Nov 2015	AustLII		4
White Star Developments Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 180	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	26 Aug 2015	AustLII
Pickering v Yi	[2015] NSWCATAP 161	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	5 Aug 2015	AustLII		4
Save Our Rail NSW Inc v New South Wales by the Minister administering Transport for New South Wales	[2014] NSWSC 1875	Supreme Court of New South Wales	Australia - New South Wales	24 Dec 2014	AustLII		4
Spargo v Chief Commissioner of State Revenue	[2014] NSWCATAD 142	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	16 Sep 2014	AustLII
Vlahos v Chief Commissioner of State Revenue	[2013] NSWADT 215	Administrative Decisions Tribunal	Australia - New South Wales	2 Oct 2013	AustLII		4
Deputy Commissioner of Taxation v Scarf	[2013] NSWDC 114	District Court of New South Wales	Australia - New South Wales	4 Jun 2013	AustLII		1
Zhuang v Chief Commissioner of State Revenue	[2013] NSWADT 103	Administrative Decisions Tribunal	Australia - New South Wales	13 May 2013	AustLII		4
Brataniec v Chief Commissioner of State Revenue	[2013] NSWADT 65	Administrative Decisions Tribunal	Australia - New South Wales	27 Mar 2013	AustLII		6
Devine v Chief Commissioner of State Revenue	[2012] NSWADT 209	Administrative Decisions Tribunal	Australia - New South Wales	15 Oct 2012	AustLII
EK Anderson Investments Pty Ltd ATF Cacs Property Trust v Chief Commissioner of State Revenue	[2012] NSWADT 132	Administrative Decisions Tribunal	Australia - New South Wales	4 Jul 2012	AustLII		2
Hannagan v Chief Commissioner of State Revenue	[2012] NSWADT 15	Administrative Decisions Tribunal	Australia - New South Wales	8 Feb 2012	AustLII		1
Tomasetti v Brailey	[2011] NSWSC 1446	Supreme Court of New South Wales	Australia - New South Wales	17 Nov 2011	AustLII		7
Chief Commissioner of State Revenue v Incise Technologies Pty Ltd	[2004] NSWADTAP 19; (2004) 56 ATR 82	Administrative Decisions Tribunal	Australia - New South Wales	26 May 2004	AustLII		63
BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue	[2003] NSWSC 1003; (2003) 54 ATR 323	Supreme Court of New South Wales	Australia - New South Wales	12 Nov 2003	AustLII		25
ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue	[2003] NSWSC 697; (2003) 53 ATR 527; (2003) 59 NSWLR 196; (2003) 12 BPR 22,941; [2003] ATC 4,697	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2003	AustLII		40
McTackett v Chief Commissioner of State Revenue	[2003] NSWADT 154; 53 ATR 234	Administrative Decisions Tribunal	Australia - New South Wales	26 Jun 2003	AustLII		6
Northern Land Council v Commissioner of Taxes	[2002] NTCA 11	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	28 Nov 2002	AustLII		7
Wakefield v Commissioner of State Revenue	[2019] QSC 85; [2019] 3 Qd R 414	Supreme Court of Queensland	Australia - Queensland	4 Apr 2019	AustLII		11
Commissioner of Taxation v Croft	[2016] QSC 190; [2017] 2 Qd R 382; (2016) 312 FLR 216; [2016] ATC 20-580	Supreme Court of Queensland	Australia - Queensland	26 Aug 2016	AustLII		6
DPP (Cth) v Fysh	[2010] QSC 216; (2010) 240 FLR 247; (2010) 78 ACSR 580	Supreme Court of Queensland	Australia - Queensland	21 Jun 2010	AustLII		2
Commonwealth v South East Qld Aboriginal Corporation for Legal Services	[2005] QSC 88; [2006] 1 Qd R 12; (2005) 219 ALR 180; 189 FLR 403	Supreme Court of Queensland	Australia - Queensland	22 Apr 2005	AustLII		6
Collector of Customs v Palmer Steel Trading (Aust) Pty Ltd	[2003] QSC 434	Supreme Court of Queensland	Australia - Queensland	19 Dec 2003	AustLII		3
Commissioner of Stamp Duties (Qld) v Agenti Architects Pty Ltd	[2003] QCA 265; 53 ATR 242	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	26 Jun 2003	AustLII		5
McKinnon v Workcover/Cgu Workers Compensation SA Pty Ltd (M & R McKinnon Pty Ltd)	[2004] SAWCT 86	South Australian Workers Compensation Tribunal	Australia - South Australia	19 Aug 2004	AustLII		5
Bone v Noonan; Kregor v Noonan	[1991] TASSC 176	Supreme Court of Tasmania	Australia - Tasmania	18 Oct 1991	AustLII
Carrigan v Commissioner of State Revenue (Review and Regulation)	[2024] VCAT 1006	Victorian Civil and Administrative Tribunal	Australia - Victoria	18 Oct 2024	AustLII
ReSource Pty Ltd v Shea Investments Pty Ltd	[2024] VCC 1248	County Court of Victoria	Australia - Victoria	16 Aug 2024	AustLII
Winnett v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 403	Victorian Civil and Administrative Tribunal	Australia - Victoria	25 Mar 2019	AustLII		4
Numo Pty Ltd v Commissioner of State Revenue	[2016] VSC 274	Supreme Court of Victoria	Australia - Victoria	3 Jun 2016	AustLII		3
Terick Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2015] VCAT 1901	Victorian Civil and Administrative Tribunal	Australia - Victoria	30 Nov 2015	AustLII		2
ACN 074 971 109 Pty Ltd (as trustee for Argot Unit Trust) v National Mutual Life Association of Australasia Ltd	[2013] VSCA 241; (2013) 41 VR 476; (2013) 305 ALR 722; (2013) 97 ACSR 63	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Nov 2013	AustLII		5
Harry One Pty Ltd v Commissioner of State Revenue	[2007] VSCA 73; 66 ATR 257	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	30 Mar 2007	AustLII
Kabourakis v Medical Practitioners Board of Victoria	[2006] VSCA 301; 25 VAR 449	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Dec 2006	AustLII		47
VL Investments Pty Lty v Commissioner of State Revenue	[2006] VSC 215	Supreme Court of Victoria	Australia - Victoria	21 Jun 2006	AustLII		3
Deputy Commissioner of Taxation v Cahill	[2003] VSC 58	Supreme Court of Victoria	Australia - Victoria	12 Mar 2003	AustLII
Stretton v Malika Holdings Pty Ltd	[1998] VSCA 127; [1999] 2 VR 38; (1998) 168 ALR 263	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	4 Dec 1998	AustLII		2
Briers v Atlas Tiles Ltd	[1978] VicRp 14; [1978] VR 151; (1978) 8 ATR 176		Australia - Victoria	21 Jul 1975	AustLII		7
Silk (decd), Re; Equity Trustees Executors & Agency Co Ltd v Commissioner of Probate Duties	[1976] VicRp 5; [1976] VR 60; (1975) 5 ATR 613		Australia - Victoria	24 Jun 1975	AustLII		6
FCT v GJ Coles and Co Ltd	[1974] VicRp 52; [1974] VR 443		Australia - Victoria	6 Mar 1974	AustLII		1
Melbourne Saw Manufacturing Co Pty Ltd v Melbourne & Metropolitan Board of Works	[1970] VicRp 51; [1970] VR 394; (1969) 25 LGRA 27		Australia - Victoria	13 Oct 1969	AustLII		10
Mendes (decd), Re; Mendes v Commissioner of Probate Duties	[1967] VicRp 44; [1967] VR 392		Australia - Victoria	19 Dec 1966	AustLII		2
Robert v Collier's Bulk Liquid Transport Pty Ltd	[1959] VicRp 48; [1959] VR 280; [1959] ALR 684; (1959) 7 AITR 493		Australia - Victoria	20 Jun 1957	AustLII		17
Deputy Commissioner of Taxation v Miller [No 2]	[2021] WADC 65	District Court of Western Australia	Australia - Western Australia	30 Jun 2021	AustLII		1
Deputy Commissioner of Taxation v Barron	[2018] WADC 108	District Court of Western Australia	Australia - Western Australia	30 Aug 2018	AustLII
Casley v Deputy Commissioner of Taxation	[2017] WASCA 196	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	20 Oct 2017	AustLII
Hanson and Commissioner of State Revenue	[2013] WASAT 32	State Administrative Tribunal of Western Australia	Australia - Western Australia	1 Mar 2013	AustLII
Grafton and Commissioner of State Revenue	[2011] WASAT 180	State Administrative Tribunal of Western Australia	Australia - Western Australia	10 Nov 2011	AustLII
Deputy Commissioner of Taxation v Cumins	[2003] WASC 3; 51 ATR 620	Supreme Court of Western Australia	Australia - Western Australia	10 Jan 2003	AustLII		3
Ellison v Deputy Commissioner of Taxation of The Commonwealth of Australia	[1999] WASCA 5	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 May 1999	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"Tax authority immunity in a digital tax administration world"	(2020) 18 (2) E-Journal of Tax Research 402	Bevacqua, John	Australia	circa 2020	AustLII
"Australian business taxpayer rights to compensation for loss caused by tax official wrongs - a call for legislative clarification"	(2012) 10 (2) E-Journal of Tax Research 227	Bevacqua, John	Australia	circa 2012	AustLII
"Estoppel and Public Authorities: Examining the Case for an Equitable Remedy"	[2010] UNSWLRS 70	Weeks, Greg	Australia	circa 2010	AustLII		2
"The Plaintiff-Proof Barrier - The Justiciability of Activities of the Commissioner of Taxation in Tortious and Equitable Estoppel Taxpayer Claims"	[2008] JlALawTA 33	Bevacqua, John	Australia	circa 2008	AustLII
"The GST treatment of bare trusts"	(2006) 9 Journal of Australian Taxation 36	Stacey, Paul	Australia	circa 2006	AustLII
"Table of Cases"	[2005] ELECD 25	Edited Legal Collections Data	Australia	circa 2005	AustLII
"The GST Rulings System - Is it Failing?"	[2002] RevenueLawJl 5	O'Rourke, Kevin	Australia	circa 2002	AustLII
"The Interaction of Administrative Law and the Public Ruling System: Lessons from Bellinz"	(1998) 1 (3) Journal of Australian Taxation 169	Sles, Lisa	Australia	circa 1998	AustLII
"Rowe: A Symmetry Cemetery?"	[1996] RevenueLawJl 7	Schabe, David; Walpole, Michael	Australia	circa 1996	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Grafton and Commissioner of State Revenue	[2011] WASAT 180	State Administrative Tribunal of Western Australia	Australia - Western Australia	10 Nov 2011	AustLII
Deputy Commissioner of Taxation v Cumins	[2003] WASC 3; 51 ATR 620	Supreme Court of Western Australia	Australia - Western Australia	10 Jan 2003	AustLII		3
Ellison v Deputy Commissioner of Taxation of The Commonwealth of Australia	[1999] WASCA 5	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 May 1999	AustLII		1
Bontex Knitting Mills Ltd v St John's Garage	(1944) 1 All ER 381		United Kingdom	circa 1944	LexisNexis		3
Commissioners of Inland Revenue v Executors of Williams	(1943) 1 All ER 318		United Kingdom	circa 1943	LexisNexis		1
Maritime Electric Co Ltd v General Dairies Ltd	[1937] UKPC 16; [1937] AC 610; [1937] 1 All ER 748	Privy Council	United Kingdom	8 Feb 1937	BAILII		133
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		84
Gliksten and Son, Ltd v Green	[1928] 2 KB 193; [1929] AC 381; [1929] All ER 383		United Kingdom	circa 1928	LexisNexis / Westlaw		13
Commissioners of Inland Revenue v Newcastle Breweries Ltd	(1927) 12 Tax Cas 927; (1927) 43 TLR 476		United Kingdom	circa 1927	LexisNexis		23
In/and Revenue Commissioners v Northfleet Coal and Ballast Co Ltd	(1927) 12 Tax Cas 1102		United Kingdom	circa 1927			9
Short Bros Ltd v Commissioners of Inland Revenue	(1927) 12 Tax Cas 955; 136 LT 689		United Kingdom	circa 1927			18
Commissioners of Inland Revenue v Brooks	[1915] AC 478		United Kingdom	circa 1915	LexisNexis / Westlaw		12
Stebbing v Metropolitan Board of Works	(1870) LR 6 QB 37		United Kingdom	circa 1870	LexisNexis / Westlaw		17
15 WN 189	15 WN 189		United Kingdom				1