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Leary v FCT   flag  56

[1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145
Federal Court of Australia
Australia - Commonwealth
2nd October, 1980

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Catholic Archdiocese of Melbourne v RWQ (a pseudonym) [2023] VSCA 197 Supreme Court of Victoria - Court of Appeal Australia - Victoria 25 Aug 2023 AustLII flag
Williams, William v Williams, William [2023] NSWDC 10 District Court of New South Wales Australia - New South Wales 6 Feb 2023 AustLII flag 3
ET-China com International Holdings Ltd v Cheung [2021] NSWCA 24; (2021) 388 ALR 128; 150 ACSR 461 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Mar 2021 AustLII flag 59
Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board [2020] NZSCTrans 23 New Zealand 15 Sep 2020 NZLII flag
Kossaifi v ACN 111 804 383 Pty Ltd [2020] NSWSC 853 Supreme Court of New South Wales Australia - New South Wales 3 Jul 2020 AustLII flag 1
ET-China com International Holdings Ltd v Cheung [2019] NSWSC 1874; 142 ACSR 121 Supreme Court of New South Wales Australia - New South Wales 20 Dec 2019 AustLII flag 6
Church of Jesus Christ of Latter ‑ Day Saints Trust Board v Commissioner of Inland Revenue [2019] NZHC 52; (2019) 29 NZTC 24-000 High Court of New Zealand New Zealand 1 Feb 2019 NZLII flag 3
TR 2019/6 - Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities [2019] ATOTR TR2019/6 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/6 - Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities [2019] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Stojik v Serbian Sports Centre Inc (Civil Claims) [2017] VCAT 1440 Victorian Civil and Administrative Tribunal Australia - Victoria 11 Sep 2017 AustLII flag
Noakes & Fadden [2016] FCCA 3134 Federal Circuit Court of Australia Australia 6 Dec 2016 AustLII flag 1
French Connection Ltd v Revenue & Customs (VAT - SUPPLY : Other) [2015] UKFTT 173 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2015 BAILII flag
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate) [2014] ATOTR TR2014/5 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate) [2014] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Roman Catholic Church Trust Corporation of the Archdiocese of Hobart v Commissioner of State Revenue [2012] TASSC 43 Supreme Court of Tasmania Australia - Tasmania 4 Jul 2012 AustLII flag 1
Noone v Mericka [2012] VSC 101 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 6
Marley and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2010] AATA 331 Administrative Appeals Tribunal Australia 19 Mar 2010 AustLII flag
Vaughan v Legal Services Board [2009] VSCA 187 Supreme Court of Victoria - Court of Appeal Australia - Victoria 25 Aug 2009 AustLII flag 2
Carr [2007] NSWCA 337 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 27 Nov 2007 AustLII flag 8
SMSFR 2007/D2 - Superannuation: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993 [2007] ATODSMSFR SMSFR2007/D2 Australian Taxation Office Australia - Commonwealth 26 Sep 2007 AustLII flag
Re Lyons and Secretary, Department of Family and Community Services [2007] AATA 1095; 94 ALD 450 Administrative Appeals Tribunal Australia 2 Mar 2007 AustLII flag 11
Australian Prospectors and Miners Hall of Fame [2006] ATOCR CR2006/38 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Australian Prospectors and Miners Hall of Fame [2006] ATOCR 38 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
789TEN Pty Ltd v Westpac Banking Corporation Ltd [2005] NSWSC 123; (2005) 215 ALR 131; (2005) 53 ACSR 242 Supreme Court of New South Wales Australia - New South Wales 8 Mar 2005 AustLII flag 8
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR TR2005/13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Re Gray and Australian Securities and Investments Commission [2004] AATA 1235; (2004) 86 ALD 230; 23 ACLC 136 Administrative Appeals Tribunal Australia 25 Nov 2004 AustLII flag 14
Clements Dunne & Bell v Commissioner, Australian Federal Police [2000] FCA 1387 Federal Court of Australia Australia - Commonwealth 6 Oct 2000 AustLII flag
Co and Commissioner of Taxation [2000] AATA 100; (2000) 43 ATR 1337 Administrative Appeals Tribunal Australia 14 Feb 2000 AustLII flag 2
Westcoast Clothing Co Pty Ltd v Freehill Hollingdale & Page [1999] VSC 266 Supreme Court of Victoria Australia - Victoria 30 Jul 1999 AustLII flag 5
Amadio Pty Ltd v Henderson [1998] FCA 823; (1998) 81 FCR 149 Federal Court of Australia Australia - Commonwealth 14 Jul 1998 AustLII flag 78
Schipp v Cameron [1998] NSWSC 997 Supreme Court of New South Wales Australia - New South Wales 9 Jul 1998 AustLII flag 15
Re Heller [1998] QSC 128 Supreme Court of Queensland Australia - Queensland 24 Jun 1998 AustLII flag 5
Moffa v Calabrese [1997] SADC 3639 District Court of South Australia Australia - South Australia 29 Jul 1997 AustLII flag 2
Moffa v Calabrese [1997] SADC 102 District Court of South Australia Australia - South Australia 29 Jul 1997 AustLII flag
Solicitors' Liability Committee v Garrick Lewis Gray & Michael Frederick Winter [1997] FCA 652 Federal Court of Australia Australia - Commonwealth 21 Jul 1997 AustLII flag
STD 96/8 - Title: Catalogues or advertising matter for distribution to always-exempt persons [1996] ATOSTD STD96/8 Australian Taxation Office Australia - Commonwealth 21 Aug 1996 AustLII flag
Henderson v Amadio Pty Ltd (No 1) [1995] FCA 1029 Federal Court of Australia Australia - Commonwealth 23 Nov 1995 AustLII flag 2
Rothwells Ltd (in liq) v Connell [1995] QSC 30 Supreme Court of Queensland Australia - Queensland 9 Mar 1995 AustLII flag 5
Josef Gutwenger v Commissioner of Taxation [1995] FCA 1044 Federal Court of Australia Australia - Commonwealth 31 Jan 1995 AustLII flag
R v Brown [1990] VicRp 72; [1990] VR 820 Australia - Victoria 12 Dec 1989 AustLII flag 11
Harris and Secretary, Department of Social Security [1989] AATA 560 Administrative Appeals Tribunal Australia 8 Sep 1989 AustLII flag
Forsyth v Rodda [1989] FCA 312; (1989) 87 ALR 699; (1989) 42 A Crim R 197 Federal Court of Australia Australia - Commonwealth 11 Aug 1989 AustLII flag 10
Re Richard Denis O'Donovan and Neil Harry Mark Forsyth (Cross-Appellant) v John Michele Vereker; Ian Douglas Swansson; John Terence Brown; Leslie Edward Lithgow; Stephen Gerard Connell; Neil Harry Mark Forsyth and Richard Denis O'Donovan (Cross-Respond [1987] FCA 358 Federal Court of Australia Australia - Commonwealth 15 Oct 1987 AustLII flag
Vereker v Rodda [1987] FCA 109; (1987) 18 FCR 83; (1987) 72 ALR 49; (1987) 26 A Crim R 25 Federal Court of Australia Australia - Commonwealth 1 Apr 1987 AustLII flag 9
It 2265 - Income Tax : Donations of Policies of Life Insurance [1986] ATOITR IT2265 Australian Taxation Office Australia - Commonwealth 6 Mar 1986 AustLII flag
It 2073 - Income Tax : Application of Full Federal Court Judgment in FCT v Rabinov __title__ Anor [1984] ATOITR IT2073 Australian Taxation Office Australia - Commonwealth 20 Feb 1984 AustLII flag
It 2071 - Income Tax : School Building Funds [1984] ATOITR IT2071 Australian Taxation Office Australia - Commonwealth 12 Jan 1984 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Ethical conflicts and the tax practitioner" [2014] RevenueLawJl 2 Dal Pont, Gino Australia circa 2014 AustLII flag
"Speech - Divided Loyalties? The Lawyer's simultaneous duty to Client and the Courts " (VSC) [2009] VicJSchol 19 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag 1
"Speech - Divided Loyalties? The Lawyer's simultaneous duty to Client and the Courts " (VSC) [2008] VicJSchol 32 Pagone, Justice Tony Australia - Victoria circa 2008 AustLII flag
"Speech - The Model Litigant and Law Clarification" (VSC) [2008] VicJSchol 17 Pagone, Justice Tony Australia - Victoria circa 2008 AustLII flag
"Speech - Advising on Part IVA" (VSC) [2007] VicJSchol 24 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag
"Are you covered? Entrepreneurial work and PI insurance" (1999) 73 (9) Law Institute Journal 66 Barravecchio, Joe Australia - Victoria circa 1999 AustLII flag
"Sir Ninian Stephen Lecture: No More Cabs on the Rank?" [1998] NewcLawRw 1 Samuels, Gordon Australia circa 1998 AustLII flag
"Criminal Liability of Professional Advisers" [1988] NSWBarAssocNews 37 Gyles, RV Australia circa 1988 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act, 1936 (Cth)
Stamps Act, 1928 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bray v FCT [1978] HCA 18; (1978) 140 CLR 560 High Court of Australia Australia - Commonwealth 19 May 1978 AustLII flag 10
Bray v FCT (1978) 52 ALJR 482 Australia circa 1978 flag 1
Cyprus Mines Corporation v Commissioner of Taxation (Cth) (1978) 36 FLR 295; (1978) 22 ALR 322; (1978) 9 ATR 33 Australia circa 1978 Legal Online / Westlaw flag 11
Inland Revenue Commissioners v Church Commissioners for England [1977] AC 329 United Kingdom circa 1977 LexisNexis / Westlaw flag 9
Australia (see Her Majesty v Zandstra (1974) 74 DTC 6416 Canada circa 1974 flag 1
FCT v McPhail [1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346 High Court of Australia Australia - Commonwealth 26 Mar 1968 AustLII flag 55
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Rennell v Inland Revenue Commissioners [1964] AC 173 United Kingdom circa 1964 LexisNexis / Westlaw flag 10
Commissioner of Internal Revenue v Duberstein 363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190 United States Supreme Court United States 13 Jun 1960 WorldLII flag 787
Commissioner of Internal Revenue v LoBue 351 US 243; 100 L Ed 1142; 76 SCt 800 United States Supreme Court United States 28 May 1956 WorldLII flag 86
Comptroller of Stamps v Joe White Maltings Pty Ltd [1955] VicLawRp 87; [1956] VLR 253; [1956] ALR 760 Australia - Victoria 23 Nov 1955 AustLII flag 8
Robertson v United States 343 US 711; 96 L Ed 1237; 72 SCt 994 United States Supreme Court United States 2 Jun 1952 WorldLII flag 40
In Estate of Vicars (Deceased) [1944] NSWStRp 43; (1944) 45 SR (NSW) 85; 62 WN (NSW) 28 Supreme Court of New South Wales Australia - New South Wales 25 Oct 1944 AustLII flag 16
Collector of Imposts (Vic) v Cuming Campbell Investments Pty Ltd [1940] HCA 17; 63 CLR 619; [1940] ALR 246 High Court of Australia Australia - Commonwealth 19 Aug 1940 AustLII flag 29
Collector of Imposts v Peers [1921] ArgusLawRp 11; (1921) 29 CLR 115; 27 ALR 63 Argus Law Reports Australia 16 Mar 1921 AustLII flag 13
Macrow v The Collector of Imposts [1920] ArgusLawRp 137; [1920] VicLawRp 104; [1921] VLR 23; 27 ALR 50; 42 ALT 155 Argus Law Reports Australia - Victoria 3 Dec 1920 AustLII flag 5
Act and Re Cochrane [1906] 2 IR 200; [1905] 2 IB 626 circa 1906 15
Attorney-General v Holden [1903] UKLawRpKQB 74; [1903] 1 KB 832 United Kingdom 7 Apr 1903 CommonLII flag 8
Savoy (Overseers of The) v Art Union of London [1896] UKLawRpAC 23; [1896] AC 296 United Kingdom 5 May 1896 CommonLII flag 13
A-G v Worrall (1895) 1 QBD 99 Queen's Bench United Kingdom circa 1895 LexisNexis / Westlaw flag 2

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