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Constable v FCT   flag  32

[1952] HCA 64; (1952) 86 CLR 402; [1953] ALR 84; (1952) 10 ATD 93; (1952) 5 AITR 371
High Court of Australia
Australia - Commonwealth
11th December, 1952

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797 High Court of Australia Australia - Commonwealth 31 Jan 1974 AustLII flag 15
Blank v Commissioner of Taxation [2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442 Federal Court of Australia Australia - Commonwealth 21 Feb 2014 AustLII flag 7
Commissioner of Taxation v Commercial Nominees of Australia Ltd S150/2000 [2000] HCATrans 755 High Court of Australia Australia - Commonwealth 14 Dec 2000 AustLII flag
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program [2013] ATOCR 77 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program [2013] ATOCR CR2013/77 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Fraunschiel v FCT [1989] FCA 236; (1989) 20 ATR 955 Federal Court of Australia Australia - Commonwealth 30 Jun 1989 AustLII flag 6
Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation [1994] FCA 1013 Federal Court of Australia Australia - Commonwealth 13 Apr 1994 AustLII flag
Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation [1996] FCA 1473 Federal Court of Australia Australia - Commonwealth 15 May 1996 AustLII flag
NT88/317-318; NT88/778; NT88/60 and NT88/1309 and Commissioner of Taxation [1989] AATA 47; 20 ATR 3347 Administrative Appeals Tribunal Australia 7 Mar 1989 AustLII flag
Pope Crash Repairs v WorkCover [2001] SAWLRP 19 South Australian WorkCover Levy Review Panel Australia - South Australia 2 Aug 2001 AustLII flag
Pope Crash Repairs v WorkCover (No 2) [2001] SAWLRP 26 South Australian WorkCover Levy Review Panel Australia - South Australia 21 Dec 2001 AustLII flag
QT86/3546-3549 and Commissioner of Taxation [1988] AATA 249; 19 ATR 3754 Administrative Appeals Tribunal Australia 8 Aug 1988 AustLII flag
QT87/860-863, QT87/2060,QT87/2061 and Commissioner of Taxation [1990] AATA 566; 21 ATR 3488 Administrative Appeals Tribunal Australia 19 Jul 1990 AustLII flag
QT93/38 and Commissioner of Taxation [1994] AATA 244 Administrative Appeals Tribunal Australia 22 Aug 1994 AustLII flag
Re Brian Hilton v Commissioner of Taxation [1992] FCA 459 Federal Court of Australia Australia - Commonwealth 17 Sep 1992 AustLII flag
Re Brian Robert Barry and Repatriation Commission [1992] AATA 75 Administrative Appeals Tribunal Australia 4 Mar 1992 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Denys Andre Leon Lennox Clarke [1992] FCA 517 Federal Court of Australia Australia - Commonwealth 29 Oct 1992 AustLII flag
Re Commissioner of Taxation v Cameron Richard Cooling [1990] FCA 204 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 1
Re Denys Andre Leon Lennox Clarke v Commissioner of Taxation of the Commonwealth of Australia [1992] FCA 93 Federal Court of Australia Australia - Commonwealth 12 Mar 1992 AustLII flag
Re John Walter Mcardle v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 59 Federal Court of Australia Australia - Commonwealth 11 Mar 1988 AustLII flag
Re Paklan Pty Ltd (In Liquidation); Mcdonald Freeman; Trevor Robert Jones and Douglas Leonard Parkhill v the Commissioner of Taxation of the Commonwealth of Australia [1983] FCA 146; (1983) 67 FLR 328 Federal Court of Australia Australia - Commonwealth 19 Jul 1983 AustLII flag 21
Re Peter Roland Mclennan and Commissioner of Superannuation [1990] AATA 301; (1990) 12 AAR 586; 22 ALD 607 Administrative Appeals Tribunal Australia 7 Dec 1990 AustLII flag 7
Re Taxation Appeals [1992] AATA 99 Administrative Appeals Tribunal Australia 19 Mar 1992 AustLII flag
Sent v Commissioner of Taxation [2012] FCAFC 187; (2012) 208 FCR 462 Federal Court of Australia Australia - Commonwealth 19 Dec 2012 AustLII flag 3
Taxation, Commissioner of (Cth) v Knight [1983] FCA 321; 79 FLR 65; 51 ALR 630; (1983) 15 ATR 88 Federal Court of Australia Australia - Commonwealth 30 Nov 1983 AustLII flag 1
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements [2001] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements [2001] ATOTR TR2001/10 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TT87/118-120 and Commissioner of Taxation [1988] AATA 19; (1988) 19 ATR 3081 Administrative Appeals Tribunal Australia 15 Jan 1988 AustLII flag 2
TW Morris & Son Pty Ltd v Accident Compensation Commission [1994] VicRp 6; [1994] 1 VR 98; (1993) 26 ATR 23 Australia - Victoria 10 Jun 1993 AustLII flag 3
Westpac Banking Corporation v Commissioner of Taxation [1996] FCA 1423 Federal Court of Australia Australia - Commonwealth 24 Apr 1996 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT" (2005) 8 (2) Journal of Australian Taxation 217 Boccabella, Dale Australia circa 2005 AustLII flag
"Are You Two Interdependent - Family, Property and Same-Sex Couples in Australia's Superannuation Regime" (2006) 28 Sydney Law Review 437 Stewart, Miranda Australia circa 2006 AustLII flag 2

Legislation Cited

Legislation Name Provision
Assessment Act (Cth)

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