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FCT v Mitchum   flag  39

[1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23
High Court of Australia
Australia - Commonwealth
30th April, 1965

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Family & Community Services, Secretary, Department of and McAdam, Re; Case [1999] AATA 814 [1999] AATA 814; 56 ALD 772; 30 AAR 264 Administrative Appeals Tribunal Australia 29 Oct 1999 AustLII flag
AAT Case 13,116; Case 13/98 [1998] AATA 547; 39 ATR 1147 Administrative Appeals Tribunal Australia 23 Jul 1998 AustLII flag
WT88/24 and Commissioner of Taxation [1990] AATA 193; 21 ATR 3630 Administrative Appeals Tribunal Australia 21 Aug 1990 AustLII flag
VT87/1056 and Commissioner of Taxation [1989] AATA 763; 21 ATR 3149 Administrative Appeals Tribunal Australia 21 Dec 1989 AustLII flag
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD 24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD TD2011/24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision [2002] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision [2002] ATOTR TR2002/4 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR TR2001/13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Lochtenberg v Commissioner of Taxation [2019] FCA 1167 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 1
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
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Agius v Commissioner of Taxation [2015] FCA 707 Federal Court of Australia Australia - Commonwealth 14 Jul 2015 AustLII flag 4
Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 35
Overseas Aircrew Basing Ltd v FCT [2009] FCA 7; (2009) 175 FCR 449; (2009) 74 ATR 850; [2009] ATC 20-089 Federal Court of Australia Australia - Commonwealth 15 Jan 2009 AustLII flag 5
Tolich v Commissioner of Taxation [2007] FCA 1195 Federal Court of Australia Australia - Commonwealth 10 Aug 2007 AustLII flag 2
Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126 Federal Court of Australia Australia - Commonwealth 15 May 2001 AustLII flag 29
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation [1993] FCA 276; (1993) 25 ATR 344 Federal Court of Australia Australia - Commonwealth 7 Jun 1993 AustLII flag 9
Hoover (Australia) Pty Ltd v Email Ltd [1991] FCA 646; (1991) 104 ALR 369; [1991] ATPR (Digest) 53; (1991) 13 ATPR 41-149 Federal Court of Australia Australia - Commonwealth 19 Dec 1991 AustLII flag 19
Re Thorpe Nominees Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 387 Federal Court of Australia Australia - Commonwealth 4 Nov 1988 AustLII flag
FCT v Efstathakis [1979] FCA 28; (1979) 38 FLR 276 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 13
Commissioner of Taxation v Crown Insurance Services Ltd [2013] HCATrans 129 High Court of Australia Australia - Commonwealth 6 Jun 2013 AustLII flag
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Dow Chemical Overseas Management Co Ltd v Commissioner of Inland Revenue HC Wellington AP148/92 [1994] NZHC 1310; (1994) 18 TRNZ 682; (1994) 16 NZTC 11,143 High Court of New Zealand New Zealand 10 May 1994 NZLII flag
Kwong Mile Services Ltd v Commissioner of Inland Revenue [2004] HKCFA 45; (2004) 7 HKCFAR 275; [2004] 3 HKLRD 168 Hong Kong Court of Final Appeal Hong Kong 8 Jul 2004 HKLII flag 133
Hong Wai Ngar v Hksar [2004] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 8 Jul 2004 HKLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"The New Zealand Definition of 'Residence' for Individuals: Lessons for Australia in a 'Global' Environment" (2001) 4 Journal of Australian Taxation 40 Alley, Clinton; Bentley, Duncan; James, Simon Australia circa 2001 AustLII flag
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi" [2007] RevenueLawJl 1 Cassidy, Julie; Sykes, Andrew Australia circa 2007 AustLII flag
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes" (1998) 10 Bond Law Review 118 Clark, Braedon Australia circa 1998 AustLII flag
"The Rule Against Alienation of Personal Exertion Income - Does it Apply in Australia?" (1988) 4 Queensland University of Technology Law Journal 81 Mason, A Australia - Queensland circa 1988 AustLII flag
"An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits" (2011) 9 (3) E-Journal of Tax Research 268 Sharkey, Nolan Cormac; Bain, Kathrin Australia circa 2011 AustLII flag
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" (2011) 9 (3) E-Journal of Tax Research 294 Taylor, C John Australia circa 2011 AustLII flag
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'" (1997) 9 Bond Law Review 35 Wills, Michelle Australia circa 1997 AustLII flag 1

Legislation Cited

Legislation Name Provision
Australian Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" (2011) 9 (3) E-Journal of Tax Research 294 Taylor, C John Australia circa 2011 AustLII flag
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'" (1997) 9 Bond Law Review 35 Wills, Michelle Australia circa 1997 AustLII flag 1

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