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FCT v Bidencope   flag  21

[1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551
High Court of Australia
Australia - Commonwealth
14th June, 1978

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
Read v Commonwealth [1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313 High Court of Australia Australia - Commonwealth 2 Jun 1988 AustLII flag 135
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Pickersgill v Tsoukalas [2009] SASC 357 Supreme Court of South Australia Australia - South Australia 23 Nov 2009 AustLII flag 9
Mullen & De Bry [2006] FMCAfam 561 Federal Magistrates Court of Australia Australia 20 Oct 2006 AustLII flag 3
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
Doyle and Commissioner of Taxation (Taxation) [2020] AATA 345 Administrative Appeals Tribunal Australia 5 Feb 2020 AustLII flag 1
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia [1988] FCA 401 Federal Court of Australia Australia - Commonwealth 21 Nov 1988 AustLII flag 1
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR TR2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
AB v Commissioner of Taxation [1997] FCA 1061 Federal Court of Australia Australia - Commonwealth 17 Oct 1997 AustLII flag
Antlers Pty Ltd (in liq) v Commissioner of Taxation [1997] FCA 114 Federal Court of Australia Australia - Commonwealth 28 Feb 1997 AustLII flag
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag
Re Traknew Holdings Pty Ltd v Commissioner of Taxation [1991] FCA 129 Federal Court of Australia Australia - Commonwealth 11 Apr 1991 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd [1990] FCA 187 Federal Court of Australia Australia - Commonwealth 13 Jun 1990 AustLII flag
VT87/2154, VT88/622 and Commissioner of Taxation [1989] AATA 433; 20 ATR 3728 Administrative Appeals Tribunal Australia 15 Jun 1989 AustLII flag
Re Donald Murray Crow v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 290 Federal Court of Australia Australia - Commonwealth 17 Aug 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag 1
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System" [1987] UNSWLawJl 27 Krever, Rick Australia circa 1987 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Doyle and Commissioner of Taxation (Taxation) [2020] AATA 345 Administrative Appeals Tribunal Australia 5 Feb 2020 AustLII flag 1
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag 1
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia [1988] FCA 401 Federal Court of Australia Australia - Commonwealth 21 Nov 1988 AustLII flag 1
FCT v Becker [1951] HCA 53 High Court of Australia Australia - Commonwealth circa 1951 AustLII flag 1
Bidencope v Commissioner of Taxation (Cth) 7 ATR 124 Australia circa 1988 Legal Online / Westlaw flag 1
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR TR2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
AB v Commissioner of Taxation [1997] FCA 1061 Federal Court of Australia Australia - Commonwealth 17 Oct 1997 AustLII flag
Antlers Pty Ltd (in liq) v Commissioner of Taxation [1997] FCA 114 Federal Court of Australia Australia - Commonwealth 28 Feb 1997 AustLII flag
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag
Re Traknew Holdings Pty Ltd v Commissioner of Taxation [1991] FCA 129 Federal Court of Australia Australia - Commonwealth 11 Apr 1991 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd [1990] FCA 187 Federal Court of Australia Australia - Commonwealth 13 Jun 1990 AustLII flag
VT87/2154, VT88/622 and Commissioner of Taxation [1989] AATA 433; 20 ATR 3728 Administrative Appeals Tribunal Australia 15 Jun 1989 AustLII flag
Re Donald Murray Crow v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 290 Federal Court of Australia Australia - Commonwealth 17 Aug 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System" [1987] UNSWLawJl 27 Krever, Rick Australia circa 1987 AustLII flag

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