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MacCormick v FCT   flag  137

[1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437
High Court of Australia
Australia - Commonwealth
10th April, 1984

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2023] NSWCA 275 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Nov 2023 AustLII flag 1
Island Resorts (Apartments) Pty Ltd v Gold Coast City Council [2021] QCA 19; (2021) 7 Qd R 84 Supreme Court of Queensland - Court of Appeal Australia - Queensland 12 Feb 2021 AustLII flag 4
Wong Wing Wah v Collector of Stamp Duty [2021] HKCFI 11; [2021] 1 HKLRD 649 Hong Kong Court of First Instance Hong Kong 6 Jan 2021 HKLII flag 3
Commissioner of Taxation v Addy [2020] FCAFC 135; 280 FCR 46; 382 ALR 68 Federal Court of Australia Australia - Commonwealth 6 Aug 2020 AustLII flag 20
Deputy Commissioner of Taxation v Haqiqi [2020] VSC 331 Supreme Court of Victoria Australia - Victoria 22 Apr 2020 AustLII flag
Hii v Commissioner of Taxation (No 2) [2020] FCA 345 Federal Court of Australia Australia - Commonwealth 4 Mar 2020 AustLII flag 1
Deputy Commissioner of Taxation v Buzadzic [2019] VSCA 221; (2019) 348 FLR 213 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Oct 2019 AustLII flag 14
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
Harding v Commissioner of Taxation [2019] FCAFC 29; (2019) 269 FCR 311; (2019) 365 ALR 286 Federal Court of Australia Australia - Commonwealth 22 Feb 2019 AustLII flag 30
Trustee for the Tarcisio Cremasco Family Trust and Commissioner of Taxation (Taxation) [2018] AATA 4093 Administrative Appeals Tribunal Australia 30 Oct 2018 AustLII flag
Australian Investment & Development Pty Ltd v Commissioner of State Revenue [2018] VSC 154 Supreme Court of Victoria Australia - Victoria 13 Apr 2018 AustLII flag 3
Donoghue v Commissioner of Taxation (No 2) [2017] FCA 1241 Federal Court of Australia Australia - Commonwealth 9 Oct 2017 AustLII flag 1
Deputy Commissioner of Taxation v Nugawela [2017] FCCA 1289 Federal Circuit Court of Australia Australia 19 Jun 2017 AustLII flag 4
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 24
Commissioner of State Revenue v ACN 005 057 349 Pty Ltd [2017] HCA 6; (2017) 261 CLR 509; (2017) 341 ALR 46 High Court of Australia Australia - Commonwealth 8 Feb 2017 AustLII flag 20
Gould v Deputy Commissioner of Taxation [2017] FCAFC 1; (2017) 343 ALR 275; (2017) 104 ATR 608 Federal Court of Australia Australia - Commonwealth 9 Jan 2017 AustLII flag 10
Millar v Commissioner of Taxation [2016] FCAFC 94; (2016) 243 FCR 302; (2016) 103 ATR 592; (2016) 2016 ATC 20-578 Federal Court of Australia Australia - Commonwealth 4 Jul 2016 AustLII flag 10
FCT v Bosanac [2016] FCA 448; (2016) 103 ATR 51 Federal Court of Australia Australia - Commonwealth 29 Apr 2016 AustLII flag 15
Oswal v Commissioner of Taxation [2015] FCA 1366 Federal Court of Australia Australia - Commonwealth 2 Dec 2015 AustLII flag 4
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092; (2015) 102 ATR 13 Federal Court of Australia Australia - Commonwealth 23 Oct 2015 AustLII flag 22
Ostwald Accommodation Pty Ltd v Western Downs Regional Council [2015] QSC 210; [2016] 2 Qd R 14 Supreme Court of Queensland Australia - Queensland 19 Aug 2015 AustLII flag 9
Commissioner of Taxation v AusNet Transmission Group Pty Ltd [2015] FCAFC 60; (2015) 231 FCR 59; (2015) 323 ALR 196; (2015) 97 ATR 355 Federal Court of Australia Australia - Commonwealth 6 May 2015 AustLII flag 3
Donoghue v Commissioner of Taxation [2015] FCA 235; (2015) 323 ALR 337 Federal Court of Australia Australia - Commonwealth 17 Mar 2015 AustLII flag 11
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSC 76; (2015) 100 ATR 817 Supreme Court of Victoria Australia - Victoria 6 Mar 2015 AustLII flag 10
Re Dempsey and FCT [2014] AATA 335; [2014] ATC 10-363; (2014) 98 ATR 698 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 19
Australian Building Systems Pty Ltd v Commissioner of Taxation [2014] FCA 116 Federal Court of Australia Australia - Commonwealth 21 Feb 2014 AustLII flag 1
"Table of Cases" [2014] ELECD 35 Edited Legal Collections Data Australia circa 2014 AustLII flag
Sekhon v The Director Of Quarantine [2013] FCCA 331 Federal Circuit Court of Australia Australia 23 May 2013 AustLII flag 1
Commissioner of Taxation v Boyn [2013] FCA 232; (2013) 210 FCR 477; (2013) 92 ATR 533 Federal Court of Australia Australia - Commonwealth 20 Mar 2013 AustLII flag
Boyn and Commissioner of Taxation [2012] AATA 660 Administrative Appeals Tribunal Australia 28 Sep 2012 AustLII flag 1
Transcript of Proceedings, Minister for Home Affairs (Cth) v Zentai [2012] HCATrans 82 High Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 2
Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCATrans 78 High Court of Australia Australia - Commonwealth 30 Mar 2011 AustLII flag
Groves v Commissioner of Taxation [2011] FCA 222; (2011) 82 ATR 813 Federal Court of Australia Australia - Commonwealth 15 Mar 2011 AustLII flag 6
Bainbridge v Minister for Immigration and Citizenship [2010] FCAFC 2; (2010) 181 FCR 569; (2010) 113 ALD 70 Federal Court of Australia Australia - Commonwealth 27 Jan 2010 AustLII flag 6
Kirk v Industrial Relations Commission of NSW (S106/2009) - Intervener's Submissions - A-G (Cth) [2009] HCASCF 95 High Court of Australia Australia - Commonwealth 21 Sep 2009 AustLII flag
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
Deputy Commissioner of Taxation v Deangelis [2008] SADC 103 District Court of South Australia Australia - South Australia 14 Aug 2008 AustLII flag 6
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2008] HCA 33; (2008) 237 CLR 198; (2008) 248 ALR 256; (2008) 82 ALJR 1211; (2008) 69 ATR 29; [2008] ATC 20-040 High Court of Australia Australia - Commonwealth 31 Jul 2008 AustLII flag 46
Russell v FCT [2008] FCA 343; (2008) 168 FCR 330; (2008) 246 ALR 157; 70 ATR 846; [2008] ATC 20-010 Federal Court of Australia Australia - Commonwealth 14 Mar 2008 AustLII flag 9
Zolsan Pty Ltd v Deputy Commissioner of Taxation [2007] NSWSC 1326; (2007) 215 FLR 143; (2007) 67 ATR 652; (2007) 25 ACLC 1526; (2007) 65 ACSR 371 Supreme Court of New South Wales Australia - New South Wales 21 Nov 2007 AustLII flag 3
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation [2007] QCA 312; (2007) 25 ACLC 1341 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Sep 2007 AustLII flag 28
Bropho v Western Australia [2007] FCA 519 Federal Court of Australia Australia - Commonwealth 13 Apr 2007 AustLII flag 15
Commissioner of Taxation v Rio Tinto Ltd [2006] FCAFC 86; (2006) 151 FCR 341; (2006) 151 FLR 341; 229 ALR 304; 63 ATR 79 Federal Court of Australia Australia - Commonwealth 2 Jun 2006 AustLII flag 247
Peldan v Deputy Commissioner of Taxation [2005] FMCA 547; 218 ALR 658; 59 ATR 759 Federal Magistrates Court of Australia Australia 28 Apr 2005 AustLII flag
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2005] WASCA 71; (2005) 59 ATR 5 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Apr 2005 AustLII flag 11
Forsyth v Deputy Commissioner of Taxation [2004] NSWCA 474; (2004) 62 NSWLR 132; 58 ATR 179 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Dec 2004 AustLII flag 22
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297 Supreme Court of Western Australia Australia - Western Australia 14 Sep 2004 AustLII flag 4
Palm Oil Research and Development Board Malaysia & Director General of Palm Oil Research Institute Of Malaysia (PORIM) Lwn Premium Vegetable Oils Sdn Bhd - MPRS NO: 02-4-2002(W) [2004] MYFC 7 Federal Court of Malaysia Malaysia 27 Feb 2004 AsianLII flag
Fazzolari v Couchouron [2003] VCAT 503; [2003] V Conv R 58-572 Victorian Civil and Administrative Tribunal Australia - Victoria 5 Feb 2003 AustLII flag 4
Re MIMIA S134/2002 [2002] HCATrans 421 High Court of Australia Australia - Commonwealth 4 Sep 2002 AustLII flag
Plaintiff S157 of 2002 v The Commonwealth of Australia S157/2002 [2002] HCATrans 423 High Court of Australia Australia - Commonwealth 4 Sep 2002 AustLII flag
Austin v The Commonwealth of Australia M10/2001 [2002] HCATrans 418 High Court of Australia Australia - Commonwealth 2 Sep 2002 AustLII flag
112 Acland Street Pty Ltd v ANZ Banking Group Ltd [2002] VSCA 95; (2002) 4 VR 372; [2003] V Conv R 54-665; [2002] ANZ Conv R 421 Supreme Court of Victoria - Court of Appeal Australia - Victoria 26 Jun 2002 AustLII flag 7
SGH Ltd v Commissioner of Taxation [2002] HCA 18; (2002) 210 CLR 51; (2002) 188 ALR 241; (2002) 76 ALJR 780; (2002) 49 ATR 521; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 1 May 2002 AustLII flag 93
Luton v Lessels C40/1995 [2001] HCATrans 495 High Court of Australia Australia - Commonwealth 11 Oct 2001 AustLII flag
Australian Communications Authority v Viper Communications Pty Ltd [2001] FCA 637; 110 FCR 380; (2001) 183 ALR 735 Federal Court of Australia Australia - Commonwealth 1 Jun 2001 AustLII flag 12
Chief Executive Officer of Customs v Tony Longo Pty Ltd [2001] NSWCA 147; 184 ALR 355; 161 FLR 156; (2001) 52 NSWLR 458 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 May 2001 AustLII flag 28
Shergold v Tanner [2000] FCA 1420; 102 FCR 215; 179 ALR 150; 62 ALD 584 Federal Court of Australia Australia - Commonwealth 10 Oct 2000 AustLII flag 17
Meriton Apartments Pty Ltd v Minister for Urban Affairs and Planning [2000] NSWLEC 20; (2000) 107 LGERA 363 Land and Environment Court of New South Wales Australia - New South Wales 18 Feb 2000 AustLII flag 18
Gregory Lewkowski v Nigel Lilley, Registrar [1999] WASCA 1041 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 31 Mar 1999 AustLII flag 1
Paul Anthony Simons v Ismail Holdings Pty Ltd t/a Envelope Specialists [1998] WAIRComm 120 Western Australian Industrial Relations Commission Australia - Western Australia 29 May 1998 AustLII flag
Commonwealth of Australia v Western Mining Corporation Resources Ltd [1998] HCA 8; (1998) 194 CLR 1; (1998) 152 ALR 1; (1998) 72 ALJR 280; [1998] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Feb 1998 AustLII flag 138
Bruce Drummond Woodhams v Deputy Commissioner of Taxation of the Commonwealth of Australia [1997] VSC 59 Supreme Court of Victoria Australia - Victoria 14 Nov 1997 AustLII flag
Moran Hospitals Pty Ltd v Conor King [1997] FCA 1045 Federal Court of Australia Australia - Commonwealth 3 Sep 1997 AustLII flag
Monarch Airlines Ltd v Airservices Australia [1997] FCA 65 Federal Court of Australia Australia - Commonwealth 14 Feb 1997 AustLII flag
Laurance v Katter [1996] QCA 471; (1996) 141 ALR 447 Supreme Court of Queensland - Court of Appeal Australia - Queensland 22 Nov 1996 AustLII flag 23
Leask v The Commonwealth of Australia S136/1992 [1996] HCATrans 110 High Court of Australia Australia - Commonwealth 8 Mar 1996 AustLII flag
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1234 Federal Court of Australia Australia - Commonwealth 13 Feb 1996 AustLII flag
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd [1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405 High Court of Australia Australia - Commonwealth 21 Dec 1995 AustLII flag 150
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
FH Faulding and Co Ltd v Commissioner of Taxation [1994] FCA 1492; (1994) 54 FCR 75; (1994) 126 ALR 561; (1994) 29 ATR 475; 35 ALD 291 Federal Court of Australia Australia - Commonwealth 18 Nov 1994 AustLII flag 17
Cunliffe v The Commonwealth [1994] HCA 44; (1994) 182 CLR 272; (1994) 124 ALR 120; (1994) 68 ALJR 791 High Court of Australia Australia - Commonwealth 12 Oct 1994 AustLII flag 374
Re DPP; Ex parte Lawler [1994] HCA 10; 179 CLR 270; (1994) 119 ALR 655; (1994) 68 ALJR 289 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 98
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 204
Commissioner of Taxation v Government Insurance Office of New South Wales [1993] FCA 464; (1993) 45 FCR 284; (1993) 117 ALR 61; (1993) 26 ATR 544 Federal Court of Australia Australia - Commonwealth 20 Sep 1993 AustLII flag 20
Re Media Entertainment & Arts Alliance; Ex Parte Hoyts Corporation Pty Ltd (No 1) [1993] HCA 40; (1993) 178 CLR 379; 115 ALR 321; (1993) 67 ALJR 723 High Court of Australia Australia - Commonwealth 11 Aug 1993 AustLII flag 157
Northern Suburbs General Cemetery Reserve Trust v Commonwealth [1993] HCA 12; (1993) 176 CLR 555 High Court of Australia Australia - Commonwealth 11 Mar 1993 AustLII flag 78
Chu Kheng Lim v Minister for Immigration Local Government & Ethnic Affairs (M23/1992) - Transcript - Full Court - 7 August 1992 [1992] HCASCF 89 High Court of Australia Australia - Commonwealth 7 Aug 1992 AustLII flag
Re Deputy Commissioner of Taxation v Government Insurance Office of New South Wales and Hussein Daoui [1992] FCA 287 Federal Court of Australia Australia - Commonwealth 19 Jun 1992 AustLII flag
Australian Capital Television Pty Ltd v Commonwealth (S05/1992) ("Australian Capital Television") - Transcript - Full Court - 18 March 1992 [1992] HCASCF 68 High Court of Australia Australia - Commonwealth 18 Mar 1992 AustLII flag
Re Vale Press Pty Ltd v Deputy Commissioner of Taxation [1992] FCA 53 Federal Court of Australia Australia - Commonwealth 19 Feb 1992 AustLII flag
Mutual Pools & Staff Pty Ltd v FCT [1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 40
Beard v South Australia [1991] SASC 3106; (1991) 57 SASR 65; (1991) 74 LGRA 224 Supreme Court of South Australia Australia - South Australia 5 Nov 1991 AustLII flag 7
Re Vale Press Pty Ltd v Commissioner of Taxation [1991] FCA 433 Federal Court of Australia Australia - Commonwealth 13 Sep 1991 AustLII flag 1
Galea v FCT [1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060 Federal Court of Australia Australia - Commonwealth 22 Nov 1990 AustLII flag 18
NT85/408 and Commissioner of Taxation [1990] AATA 345 Administrative Appeals Tribunal Australia 31 Jan 1990 AustLII flag
FCT v Swift [1989] FCA 413; (1989) 18 ALD 679; (1989) 20 ATR 1434 Federal Court of Australia Australia - Commonwealth 3 Oct 1989 AustLII flag 54
QT85/994 and QT85/1022 and Commissiioner of Taxation [1989] AATA 143; 20 ATR 3631 Administrative Appeals Tribunal Australia 13 Jun 1989 AustLII flag
Western Australian Capital Investment Co Ltd v Commissioner of Taxation [1989] FCA 196; 23 FCR 388; (1989) 87 ALR 183; 20 ATR 779 Federal Court of Australia Australia - Commonwealth 1 Jun 1989 AustLII flag 3
Re Alan Edward Jackson v Commissioner of Taxation [1989] FCA 128 Federal Court of Australia Australia - Commonwealth 21 Apr 1989 AustLII flag
Herdegen v FCT [1988] FCA 419; (1988) 84 ALR 271; (1988) 20 ATR 24 Federal Court of Australia Australia - Commonwealth 2 Dec 1988 AustLII flag 118
Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30 High Court of Australia Australia - Commonwealth 24 Nov 1988 AustLII flag 182
Re Taxation Appeals; Re VTH Investments PtyLtd [1988] AATA 150 Administrative Appeals Tribunal Australia 11 May 1988 AustLII flag
TNT Skypak International (Aust) Pty Ltd v FCT [1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175 Federal Court of Australia Australia - Commonwealth 20 Apr 1988 AustLII flag 103
VT84/21, VT84/22 and Commissioner of Taxation [1987] AATA 476; 19 ATR 3060 Administrative Appeals Tribunal Australia 21 Dec 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Cripps & Jones Holdings Pty Ltd [1987] FCA 433 Federal Court of Australia Australia - Commonwealth 27 Nov 1987 AustLII flag
NT85/232 and Commissioner of Taxation [1987] AATA 399; 18 ATR 4027 Administrative Appeals Tribunal Australia 6 Nov 1987 AustLII flag
NT85/625and Ors and Commissioner of Taxation [1987] AATA 398; 18 ATR 3978 Administrative Appeals Tribunal Australia 5 Nov 1987 AustLII flag
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 109
Re Peter Graeme Hutchins and Jarlas Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 207 Federal Court of Australia Australia - Commonwealth 24 Jun 1987 AustLII flag
Re Cripps & Jones Holdings Pty Ltd v Commissioner of Taxation [1987] FCA 139 Federal Court of Australia Australia - Commonwealth 8 May 1987 AustLII flag
Re Peter John Ridsdale Snow v Deputy Commmissioner of Taxation [1987] FCA 21 Federal Court of Australia Australia - Commonwealth 4 Feb 1987 AustLII flag
Australian Building Construction Employees' & Builders' Labourers Federation v Commonwealth [1986] HCA 47; (1986) 161 CLR 88; 66 ALR 363; 60 ALJR 584 High Court of Australia Australia - Commonwealth 13 Aug 1986 AustLII flag 79
Deputy FCT v Truhold Benefit Pty Ltd [1985] HCA 36; (1985) 158 CLR 678; 59 ALR 431; 16 ATR 466; 59 ALJR 507 High Court of Australia Australia - Commonwealth 11 Jun 1985 AustLII flag 46
Grollo v Deputy Commissioner of Taxation [1985] FCA 26; 4 FCR 163; 16 ATR 203 Federal Court of Australia Australia - Commonwealth 13 Feb 1985 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Expert Evidence in Taxation Appeals" (FCA) [2022] FedJSchol 7 Logan, Justice John Australia circa 2022 AustLII flag
"Judicial Review and the Tax Assessment-Making Process" (2022) 45 University of New South Wales Law Journal 251 Azzi, John Australia circa 2022 AustLII flag
"Remedying Misaligned Norms in International and Constitutional Law: Investment Treaties, Property Rights and Proportionality" (2020) 43 University of New South Wales Law Journal 1167 Hepburn, Jarrod Australia circa 2020 AustLII flag
"Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to Reconsider Futuris" (2019) 43 Melbourne University Law Review 44 Azzi, John Australia circa 2019 AustLII flag 1
"Is a Cause of Action a Castle? Statutory Choses in Action as Property and s 51(XXXI) of the Constitution" [2018] MelbULawRw 14 Duffy, Michael J Australia circa 2018 AustLII flag
"Charities Are the New Constitutional Law Frontier" (2017) 41 Melbourne University Law Review 446 Aroney, Nicholas; Turnour, Matthew Australia circa 2017 AustLII flag 1
"Practical Injustice in the Context of Private Tax Rulings" (2016) 39 University of New South Wales Law Journal 1096 Azzi, John Australia circa 2016 AustLII flag 1
"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 flag
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA) [2014] FedJSchol 24 Logan, Justice John Australia circa 2014 AustLII flag
"Table of Cases" [2014] ELECD 35 Edited Legal Collections Data Australia circa 2014 AustLII flag
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA) [2014] FedJSchol 20 Logan, Justice John Australia circa 2014 AustLII flag
"The Commonwealth's Taxing Power and Its Limits - Are We There Yet?" [2013] MelbULawRw 7 Gordon, Michelle Australia circa 2013 AustLII flag
"Jurisdictional Error After Kirk: Has it a Future?" [2012] NSWJSchol 2 Basten, Justice J Australia circa 2012 AustLII flag
"The Commonwealth's Taxing Power and Its Limits - Are We There Yet?" (2013) 36 Melbourne University Law Review 1038 Gordon, Michelle Australia circa 2013 AustLII flag
"Slaying the Ghost of Henry VIII: A Reconsideration of the Limits Upon the Delegation of Commonwealth Legislative Power" (2010) 38 (2) Federal Law Review 205 Ng, Gerald Australia circa 2010 AustLII flag 1
"The Bottom Line for Review of an Assessment - A Case Note on Commissioner of Taxation v Futuris Corporation Ltd" (2010) 36 Monash University Law Review 181 Milne, Sue Australia circa 2010 AustLII flag
"The Constitution and Islam: Are Tax Reforms Possible To Facilitate Islamic Finance?" [2010] RevenueLawJl 5 Freudenberg, Brett; Nathie, Mahmood Australia circa 2010 AustLII flag
"On the Use of Classical Allusions in Judgment Writing" (2008) 31 University of New South Wales Law Journal 56 Elms, Elwyn Australia circa 2008 AustLII flag 1
"Of Sham and Other Lessons for Australian Revenue Law" (2008) 32 Melbourne University Law Review 861 Kirby, Michael Australia circa 2008 AustLII flag 4
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate" [2008] JlATax 4 Hyde, Nina Australia circa 2008 AustLII flag
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate" (2008) 11 Journal of Australian Taxation 1 Hyde, Nina Australia circa 2008 AustLII flag
"Imbalance of Constitutional Power and Human Rights: The 2007 Federal Intervention in the Northern Territory, An" (2007) 14 James Cook University Law Review 81 McIntyre, Greg Australia circa 2007 AustLII flag
"Involuntary Detention and the Separation of Judicial Power" (2007) 35 Federal Law Review 25 McDonald, Stephen Australia circa 2007 AustLII flag 6
"Which Way to Damascus? A Bill of Rights Or Chapter III of the Constitution" (2001) 5 Flinders Journal of Law Reform 103 Hill, Graham Australia circa 2001 AustLII flag
"A Public Choice? Federalism and the Prospects of a Republican Preamble" (1998-1999) 20 University of Queensland Law Journal 262 Aroney, Nicholas Australia circa 1999 AustLII flag 3
"Tax or Penalty? - the Latest Sequel" (1999) 2 (6) Journal of Australian Taxation 391 Morabito, Vince Australia circa 1999 AustLII flag
"Table of Cases" [1998] AUMPLawAYbk 1 Editors Australia circa 1998 AustLII flag
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
"Ejecting the Blank Tape Levy: Australian Tape Manufacturers Association Ltd v Commonwealth of Australia" (1994) 16 Sydney Law Review 537 Challis, Darren Australia circa 1994 AustLII flag 2
"A Taxing Time: The High Court and the Tax Provisions of the Consitution" (1993) 23 (2) University of Western Australia Law Review 362 Johnston, Peter Australia - Western Australia circa 1993 AustLII flag
"Constitution and the Environment, The" (1991) 13 Sydney Law Review 11 Crawford, James Australia circa 1991 AustLII flag 16
"Between a rock and a hard place: the imposition of a national strategy of sustainable development with resource security" (1991) 7 Queensland University of Technology Law Journal 97 Rigney, Susanne M Australia - Queensland circa 1991 AustLII flag
"Table of Cases" [1989] AUMPLawB 19 Editors Australia circa 1989 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Land Tax Assessment Act 1910 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) s3, s5, s6, s7, s8, s18, s23

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commonwealth v Tasmania [1983] HCA 21; (1983) 158 CLR 1; (1983) 46 ALR 625; (1983) 57 ALJR 450; 68 ILR 266 High Court of Australia Australia - Commonwealth 1 Jul 1983 AustLII flag 959
Actors and Announcers Equity Association of Australia v Fontana Films Pty Ltd [1982] HCA 23; (1982) 150 CLR 169; (1982) 40 ALR 609; (1982) 56 ALJR 366; [1982] ATPR 40-285 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 226
R v Bowen; Ex parte Amalgamated Metal Workers & Shipwrights Union [1980] HCA 42; (1980) 144 CLR 462; 32 ALR 343; 54 ALJR 557 High Court of Australia Australia - Commonwealth 4 Nov 1980 AustLII flag 26
General Practitioners Society v The Commonwealth [1980] HCA 30; (1980) 145 CLR 532; 31 ALR 369; 54 ALJR 487 High Court of Australia Australia - Commonwealth 2 Sep 1980 AustLII flag 50
Trade Practices Commission v Tooth & Co Ltd [1979] HCA 47; 142 CLR 397; 26 ALR 185; 53 ALJR 696 High Court of Australia Australia - Commonwealth 28 Sep 1979 AustLII flag 110
FCT v Barnes [1975] HCA 61; (1975) 133 CLR 483; 8 ALR 631; (1975) 5 ATR 713; (1976) 50 ALJR 382 High Court of Australia Australia - Commonwealth 22 Dec 1975 AustLII flag 34
Victoria v The Commonwealth [1971] HCA 16; (1971) 122 CLR 353; [1971] ALR 449; 45 ALJR 251; 2 ATR 249 High Court of Australia Australia - Commonwealth 14 May 1971 AustLII flag 273
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
Herald and Weekly Times Ltd v The Commonwealth [1966] HCA 78; (1966) 115 CLR 418; [1967] ALR 300; 40 ALJR 430 High Court of Australia Australia - Commonwealth 30 Nov 1966 AustLII flag 81
Fairfax v FCT [1965] HCA 64; (1965) 114 CLR 1; [1966] ALR 1073; 14 ATD 135; 39 ALJR 308 High Court of Australia Australia - Commonwealth 2 Dec 1965 AustLII flag 104
Cam and Sons Pty Ltd v Ramsay [1960] HCA 82; (1960) 104 CLR 247; [1961] ALR 227; 34 ALJR 349 High Court of Australia Australia - Commonwealth 23 Nov 1960 AustLII flag 24
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 41
Deputy Commissioner of Taxation v Hankin [1959] HCA 2; (1959) 100 CLR 566; [1959] ALR 258; 11 ATD 503; 32 ALJR 365 High Court of Australia Australia - Commonwealth 26 Feb 1959 AustLII flag 24
Browns Transport Pty Ltd v Kropp [1958] HCA 49; (1958) 100 CLR 117; [1959] ALR 1; 32 ALJR 284 High Court of Australia Australia - Commonwealth 14 Nov 1958 AustLII flag 38
Commissioner of Taxation v Clyne [1958] HCA 10; (1958) 100 CLR 246; [1958] ALR 474; 11 ATD 428; 32 ALJR 132 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 50
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
Moore v The Commonwealth [1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283 High Court of Australia Australia - Commonwealth 22 Mar 1951 AustLII flag 34
Australian Communist Party v Commonwealth [1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129 High Court of Australia Australia - Commonwealth 9 Mar 1951 AustLII flag 659
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag 755
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 217
Jolly v FCT [1935] HCA 21; (1935) 53 CLR 206; [1935] ALR 211; 3 ATD 162 High Court of Australia Australia - Commonwealth 30 Apr 1935 AustLII flag 49
Leake v Commissioner of Taxation (WA) [1934] WALawRp 10; (1934) 3 ATD 51; (1934) 36 WALR 66 Australia - Western Australia 6 Jun 1934 AustLII flag 6
FCT v Hipsleys Ltd [1926] ArgusLawRp 81; (1926) 38 CLR 219; 32 ALR 432 Argus Law Reports Australia - Commonwealth 11 Oct 1926 AustLII flag 6
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag 31
National Trustees, Executors & Agency Co of Australasia Ltd v FCT [1916] HCA 62 High Court of Australia Australia - Commonwealth 23 Oct 1916 AustLII flag 1
In the Estate of Alexander Howard, Deceased [1916] ArgusLawRp 65; (1916) 22 ALR 291 Argus Law Reports Australia 1 Aug 1916 AustLII flag 4
Waterhouse v Deputy Federal Commissioner of Land Tax, SA [1914] HCA 16; (1914) 17 CLR 665; 20 ALR 155 High Court of Australia Australia - Commonwealth 20 Mar 1914 AustLII flag 24
Morgan v Deputy Federal Commissioner of Land Tax, NSW [1912] ArgusLawRp 159; 15 CLR 661; 19 ALR 120 Argus Law Reports Australia - Commonwealth 19 Dec 1912 AustLII flag 18
Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242 High Court of Australia Australia - Commonwealth 31 May 1911 AustLII flag 115
R v Barger [1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374 High Court of Australia Australia - Commonwealth 26 Jun 1908 AustLII flag 152
26 Am Jur 2 26 Am Jur 2 United States circa 1912 flag 4

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