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Shepherd v FCT     94

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Australian Securities and Investments Commission v Retail Employees Superannuation Pty Ltd	[2024] FCA 1081	Federal Court of Australia	Australia - Commonwealth	18 Sep 2024	AustLII
Wright v Lemon	[2024] WASCA 19	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Mar 2024	AustLII		7
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR TR2023/2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Guttikonda and Sheth and Commissioner of Taxation (Taxation)	[2022] AATA 1325	Administrative Appeals Tribunal	Australia	20 May 2022	AustLII
Business Finance Pty Ltd (receiver and manager appointed) v Partner Invest Pty Ltd (in liquidation)	[2022] NSWSC 1	Supreme Court of New South Wales	Australia - New South Wales	7 Jan 2022	AustLII		2
Tomaras & Tomaras	[2021] FedCFamC1A 82; (2021) 64 Fam LR 237	Federal Circuit and Family Court of Australia - Division 1 Appellate Jurisdiction	Australia - Commonwealth	13 Dec 2021	AustLII		7
Boulos Holdings Pty Ltd v Edwin Davey Pty Ltd	[2021] NSWSC 689	Supreme Court of New South Wales	Australia - New South Wales	16 Jun 2021	AustLII		4
McNamee v Martin as Financial Manager for John Boden McNamee	[2021] NSWSC 568	Supreme Court of New South Wales	Australia - New South Wales	20 May 2021	AustLII		1
Mineralogy Pty Ltd v Sino Iron Pty Ltd	[2021] WASC 45	Supreme Court of Western Australia	Australia - Western Australia	24 Feb 2021	AustLII		6
Langbein v Mottershead Investments Pty Ltd (No 3)	[2020] FCA 1790	Federal Court of Australia	Australia - Commonwealth	14 Dec 2020	AustLII		3
Re RCR Tomlinson Ltd (admins apptd)	[2020] NSWSC 735	Supreme Court of New South Wales	Australia - New South Wales	15 Jun 2020	AustLII		10
Irwin v Mules	[2020] NZHC 748	High Court of New Zealand	New Zealand	20 Apr 2020	NZLII
Re Azmac Pty Ltd (in liq)	[2020] NSWSC 204; (2020) 146 ACSR 113	Supreme Court of New South Wales	Australia - New South Wales	10 Mar 2020	AustLII		11
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2019] ATODTR TR2019/D6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Commissioner of the Australian Federal Police v Kalimuthu (No 2)	[2018] WASCA 192; (2018) 340 FLR 1	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	20 Nov 2018	AustLII		5
1110 Hay Pty Ltd as trustee for the Hay Street Trust v Metso Minerals (Australia) Ltd [No 3]	[2018] WASC 230	Supreme Court of Western Australia	Australia - Western Australia	3 Aug 2018	AustLII		2
Amcor Ltd v Peter J Ramsay & Associates Pty Ltd	[2018] VSC 75	Supreme Court of Victoria	Australia - Victoria	22 Mar 2018	AustLII		3
Recoveries Corporation Group Ltd v American Express Australia Ltd	[2016] NSWSC 771	Supreme Court of New South Wales	Australia - New South Wales	15 Jun 2016	AustLII		2
Hawcroft v Hawcroft General Trading Co Pty Ltd	[2016] NSWSC 555; (2016) 18 BPR 35,863	Supreme Court of New South Wales	Australia - New South Wales	5 May 2016	AustLII		11
Macoun v Commissioner of Taxation	[2015] HCATrans 257	Transcript of Proceedings	Australia - Commonwealth	9 Oct 2015	AustLII		1
Spottiswood v Combis	[2013] FCCA 1348	Federal Circuit Court of Australia	Australia	26 Apr 2013	AustLII
Combis (Trustee) v Spottiswood (No 2)	[2013] FCA 240	Federal Court of Australia	Australia - Commonwealth	19 Mar 2013	AustLII		8
Paramount Lawyers Pty Ltd v Maneschi	[2012] NSWSC 877	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2012	AustLII		2
Wardle v Agricultural and Rural Finance Pty Ltd	[2012] NSWCA 107	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Apr 2012	AustLII		25
BE Australia WD Pty Ltd (subject to a Deed of Co Arrangement) v Sutton	[2011] NSWCA 414; (2011) 256 FLR 67; (2011) 285 ALR 532; (2011) 82 NSWLR 336; (2011) 86 ACSR 507	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Dec 2011	AustLII		66
Re Sinclair and Commissioner of Taxation	[2010] AATA 902; (2010) 80 ATR 972	Administrative Appeals Tribunal	Australia	16 Nov 2010	AustLII		5
Bell Group Ltd (in liq) v Westpac Banking Corporation (No 9)	[2008] WASC 239; (2008) 39 WAR 1; (2008) 225 FLR 1; (2008) 70 ACSR 1; (2008) 70 ASCR 1	Supreme Court of Western Australia	Australia - Western Australia	28 Oct 2008	AustLII		522
Ansett Australia Ltd v Travel Software Solutions Pty Ltd	[2007] VSC 326; (2007) 214 FLR 203; (2007) 25 ACLC 1535; (2007) 65 ACSR 47	Supreme Court of Victoria	Australia - Victoria	19 Sep 2007	AustLII		10
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		20
Owners - Strata Plan No 50530 v Walter Construction Group Ltd (in liq)	[2007] NSWCA 124; (2007) 14 ANZ Insurance Cases 61-734	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Jun 2007	AustLII		21
White v Shortall	[2006] NSWSC 1379; 206 FLR 254; (2006) 68 NSWLR 650	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2006	AustLII		46
Peldan v Anderson	[2006] HCA 48; 227 CLR 471; 229 ALR 432; (2006) 80 ALJR 1588	High Court of Australia	Australia - Commonwealth	4 Oct 2006	AustLII		56
LionOre Australia (Avalon) Pty Ltd v Commissioner of State Revenue	[2006] WASAT 250; 64 ATR 249	State Administrative Tribunal of Western Australia	Australia - Western Australia	24 Aug 2006	AustLII		2
Acn 000 016 213 v Kyle	[2006] NSWSC 544	Supreme Court of New South Wales	Australia - New South Wales	11 Jul 2006	AustLII
Wooding v Eastoe	[2006] NSWSC 277	Supreme Court of New South Wales	Australia - New South Wales	12 Apr 2006	AustLII		3
Pacific Brands Sport & Leisure Pty Ltd v Underworks Pty Ltd	[2006] FCAFC 40; (2006) 149 FCR 395; (2006) 230 ALR 56	Federal Court of Australia	Australia - Commonwealth	23 Mar 2006	AustLII		90
Orr v Wendt	[2005] WASCA 199	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2005	AustLII		7
GSTR 2004/4 - Goods and services tax: assignment of payment streams including under a typical securitisation arrangement	[2004] ATOGSTR GSTR2004/4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/4 - Goods and services tax: assignment of payment streams including under a typical securitisation arrangement	[2004] ATOGSTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2003/D6 - Goods and services tax: Assignment of income streams including under a securitisation arrangement	[2003] ATODGSTR GSTR2003/D6	Australian Taxation Office	Australia - Commonwealth	19 Nov 2003	AustLII
Denham Brothers Ltd v W Freestone Leasing Pty Ltd	[2003] QCA 376; [2004] 1 Qd R 500; [2003] Q Conv R 54-592	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	2 Sep 2003	AustLII		9
Geroff v CAPD Enterprises Pty Ltd	[2003] QCA 187	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	9 May 2003	AustLII		13
Cropley v Cropley	[2002] NSWSC 349; (2002) 11 BPR 20,171	Supreme Court of New South Wales	Australia - New South Wales	26 Apr 2002	AustLII		44
Ewert v Audehm	[2001] VSC 380; 19 VAR 1	Supreme Court of Victoria	Australia - Victoria	24 Sep 2001	AustLII		6
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR TR2000/1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Coward and Commissioner of Taxation	[1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83	Administrative Appeals Tribunal	Australia	9 Mar 1999	AustLII		9
Employers' Mutual Indemnity (Workers' Compensation) Ltd v JST Transport Services Pty Ltd	[1997] FCA 66	Federal Court of Australia	Australia - Commonwealth	14 Feb 1997	AustLII
Lam Soon Australia Pty Ltd v Molit (No 55) Pty Ltd	[1996] FCA 899; (1996) 70 FCR 34; (1996) 22 ACSR 169; 14 ACLC 1	Federal Court of Australia	Australia - Commonwealth	18 Oct 1996	AustLII		82
Lam Soon Australia Pty Ltd (Administrator Appointed) v Molit (No 55) Pty Ltd	[1996] FCA 1830	Federal Court of Australia	Australia - Commonwealth	18 Oct 1996	AustLII
National Mutual Property Services (Australia) Pty Ltd; National Mutual Assets Management Ltd and the National Mutual Life Association of Australasia Ltd v Citibank Savings Ltd; Lance Kelly Financial Management Pty Ltd; Lance Kelly; Dennis	[1996] FCA 1610	Federal Court of Australia	Australia - Commonwealth	9 Jul 1996	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR TR94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Hashimoto v Sullivan	[1993] SBHC 48	High Court of Solomon Islands	Solomon Islands	17 May 1993	PacLII
Tuite v Administrative Appeals Tribunal	[1993] FCA 113	Federal Court of Australia	Australia - Commonwealth	25 Mar 1993	AustLII		2
Re SP Investments Pty Ltd As Trustee of the LM Brennan Trust and Perron Investments Pty Ltd v the Commissioner of Taxation	[1992] FCA 438	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII
Re Ferdinando Antonio Puntoriero and Tonetta Puntorier Ex Parte: Nickpack Pty Ltd v Richard Andrew Gagie	[1992] FCA 257	Federal Court of Australia	Australia - Commonwealth	3 Jun 1992	AustLII
Re Ferdinando Antonio Puntoriero and Tonetta Puntoriero Ex Parte: Nickpack Pty Ltd	[1991] FCA 503; (1991) 104 ALR 523	Federal Court of Australia	Australia - Commonwealth	29 Oct 1991	AustLII		1
Re Taxation Appeals	[1991] AATA 205; 22 ATR 3437	Administrative Appeals Tribunal	Australia	6 Sep 1991	AustLII
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 377	Federal Court of Australia	Australia - Commonwealth	16 Aug 1991	AustLII
Calaby Pty Ltd v Ampol Pty Ltd	[1990] NTSC 28; (1990) 71 NTR 1; (1990) 102 FLR 186	Supreme Court of the Northern Territory	Australia - Northern Territory	6 Sep 1990	AustLII		6
Cooling v Commissioner of Taxation (Cth)	[1989] FCA 301; 88 ALR 557; 20 ATR 711	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
NT86/7572-77 and Commissioner of Taxation	[1988] AATA 271; 19 ATR 3895	Administrative Appeals Tribunal	Australia	9 Sep 1988	AustLII
Booth v FCT	[1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40	High Court of Australia	Australia - Commonwealth	16 Dec 1987	AustLII		38
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		340
Re Commissioner of Taxation of the Commonwealth of Australia v Douglas Franklin Booth	[1986] FCA 330	Federal Court of Australia	Australia - Commonwealth	6 Oct 1986	AustLII
Commissioner of Taxation v Myer Emporium Ltd	[1985] FCA 376; 8 FCR 136; 16 ATR 902	Federal Court of Australia	Australia - Commonwealth	8 Oct 1985	AustLII		1
Re Mondin; Ex parte Bradshaw (As Trustee of the Property of Mondin, a Debtor)	[1985] FCA 193; (1985) 6 FCR 430; (1985) 60 ALR 439; 16 ATR 490	Federal Court of Australia	Australia - Commonwealth	7 Jun 1985	AustLII		6
Re Francis Dennis Ward Ex Parte: the Official Trustee In Bankruptcy v Dabnas Pty Ltd	[1984] FCA 230; 3 FCR 112; (1984) 55 ALR 395	Federal Court of Australia	Australia - Commonwealth	17 Aug 1984	AustLII		19
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII		194
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
FCT v Betro Harrison Constructions Pty Ltd	[1978] FCA 32; (1978) 20 ALR 647; 37 FLR 150; 9 ATR 1	Federal Court of Australia	Australia - Commonwealth	18 Aug 1978	AustLII		7
Geo Thompson (Australia) Pty Ltd v Vittadello	[1978] VicRp 20; [1978] VR 199; (1977) 19 ALR 55; (1977) 33 FLR 465		Australia - Victoria	22 Aug 1977	AustLII		5
Law Institute of Victoria v Cowan Investment Survey Pty Ltd	[1973] VicRp 29; [1973] VR 293		Australia - Victoria	30 Aug 1972	AustLII		8
Woolston v Police SC Hamilton	[1966] NZPoliceLawRp 9; [1966] NZLR 680; (1966) 10 New Zealand Police Law Reports 127	New Zealand Police Law Reports	New Zealand	24 Mar 1966	NZLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
- Unilateral Severance of a Joint Tenancy	[1994] NSWLRC 73	New South Wales Law Reform Commission	Australia - New South Wales	circa 1994	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Future Property and the Torrens System"	(2017) 22 Deakin Law Review 1	Anderson, Glen	Australia	circa 2017	AustLII
"The Law of contracts, trusts and corporations as criteria of tax liability"	(2014) 37 Melbourne University Law Review 834	Gummow, William	Australia	circa 2014	AustLII
"The Role of Trusts in the PPSA"	(2011) 34 University of New South Wales Law Journal 628	Glister, Jamie	Australia	circa 2011	AustLII		6
"Co Charges and Beyond, edited by Joshua Getzler & Jennifer Payne"	(2007) 29 Sydney Law Review 187	Turner, Peter	Australia	circa 2007	AustLII
"Charges over Book Debts in the United Kingdom and Australia: The Way Forward"	(2007) 4 Macquarie Journal of Business Law 267	Thai, Lang	Australia	circa 2007	AustLII		1
"Novation of Contractual Obligations: A Joint Venture Perspective"	[2005] AUMPLawAYbk 10	Little, Justin	Australia	circa 2005	AustLII
"Interest on Lawyers' Trust Accounts"	(2005) 27 Sydney Law Review 289	Mortensen, Reid	Australia	circa 2005	AustLII
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Domesticating Tax Reform: The Family in Australian Tax and Transfer Law"	(1999) 21 Sydney Law Review 453	Stewart, Miranda	Australia	circa 1999	AustLII		5
"Financial Non-Working Interests"	[1990] AUMPLawAYbk 24	Player-Bishop, H	Australia	circa 1990	AustLII
"Table of Cases"	[1990] AUMPLawAYbk 1	Editors	Australia	circa 1990	AustLII
"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
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System"	[1987] UNSWLawJl 27	Krever, Rick	Australia	circa 1987	AustLII
"Table of Cases"	[1985] AUMPLawAYbk 1	Editors	Australia	circa 1985	AustLII
"Conveyancing Act, 1919 (as Amended) - Section 12 and Equitable Choses in Action, The"	(1973-1976) 7 Sydney Law Review 394	Austin, R P	Australia	circa 1976	AustLII
"Taxation of Gifts of Capital and Gifts of Income"	(1967-1968) 8 University of Western Australia Law Review 38	Else-Mitchell, R	Australia - Western Australia	circa 1968	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		304
Re Steel Wing Co Ltd	[1921] 1 Ch 349	Court of Chancery	United Kingdom	circa 1921	LexisNexis / Westlaw		45
Re Ellenborough	[1903] UKLawRpCh 14; [1903] 1 Ch 697; (1903) 47 Sol Jo 255; 72 LJCh 218; 87 LT 714; 51 WR 315	Court of Chancery	United Kingdom	28 Jan 1903	CommonLII		29
Hughes v Pump House Hotel Co Ltd	[1902] UKLawRpKQB 101; [1902] 2 KB 190		United Kingdom	14 Jun 1902	CommonLII		35
Bergmann v Macmillan	[1881] UKLawRpCh 70; (1881) 17 Ch D 423	Court of Chancery	United Kingdom	8 Mar 1881	CommonLII		4
Brice v Bannister	[1878] UKLawRpKQB 47; 3 QBD 569; 47 LJQB 722		United Kingdom	18 May 1878	CommonLII		48
Milroy v Lord	[1862] EngR 951; [1861-73] All ER 783; 4 De GF & J 264; 45 ER 1185; [1862] De GF & J 264; (1862) 31 LJCh 798; 7 LT 178	Court of Chancery	United Kingdom	circa 1862	CommonLII		156