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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
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
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR TR2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
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
Pickersgill v Tsoukalas [2009] SASC 357 Supreme Court of South Australia Australia - South Australia 23 Nov 2009 AustLII flag 9
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
Mullen & De Bry [2006] FMCAfam 561 Federal Magistrates Court of Australia Australia 20 Oct 2006 AustLII flag 3
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 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
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
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
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
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

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
Burnside v FCT [1977] HCA 66; (1977) 138 CLR 23; 17 ALR 459; 52 ALJR 162; 8 ATR 305 High Court of Australia Australia - Commonwealth 22 Dec 1977 AustLII flag 11
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 129
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 197
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 190
FCT v Williams [1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611 High Court of Australia Australia - Commonwealth 1 Nov 1972 AustLII flag 46
Xco Pty Ltd v FCT [1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461 High Court of Australia Australia - Commonwealth 25 Aug 1971 AustLII flag 63
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
McClelland v FCT [1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 80
Clowes v FCT [1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316 High Court of Australia Australia - Commonwealth 7 Apr 1954 AustLII flag 85
FCT v Becker [1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77 High Court of Australia Australia - Commonwealth 19 Nov 1952 AustLII flag 29
FCT v Becker [1951] HCA 53 High Court of Australia Australia - Commonwealth circa 1951 AustLII flag 1
Joshua Bros Pty Ltd v FCT [1923] HCA 3; (1923) 31 CLR 490; 29 ALR 73 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 16
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
Pascoe v Commissioner of Taxation (1956) 30 Australian Law Journal 402 Australian Law Journal Australia circa 1956 Legal Online flag 32
Eisner v FCT (1971) 2 ATR 3; (1971) 45 ALJR 110 Australia circa 1971 Legal Online / Westlaw flag 17
Bidencope v Commissioner of Taxation (Cth) 7 ATR 124 Australia Legal Online / Westlaw flag 1

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