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Thiel v FCT   flag  130

[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516
High Court of Australia
Australia - Commonwealth
22nd August, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sportec Pty Ltd v Leatherman Tool Group Inc [2024] QDC 188 District Court of Queensland Australia - Queensland 1 Nov 2024 AustLII flag
Oracle Corporation Australia Pty Ltd v Commissioner of Taxation (Stay Application) [2024] FCA 1262 Federal Court of Australia Australia - Commonwealth 31 Oct 2024 AustLII flag
Lance and Commissioner of Taxation (Taxation) [2024] AATA 11 Administrative Appeals Tribunal Australia 5 Jan 2024 AustLII flag
Kingdom of Spain v Infrastructure Services Luxembourg S à r l [2023] HCA 11; 275 CLR 292; (2023) 97 ALJR 276 High Court of Australia Australia - Commonwealth 12 Apr 2023 AustLII flag 20
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2023] FCA 257 Federal Court of Australia Australia - Commonwealth 24 Mar 2023 AustLII flag 2
KGLC; Secretary, Department of Social Services and (Social services second review) [2023] AATA 17 Administrative Appeals Tribunal Australia 16 Jan 2023 AustLII flag
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation [2021] FCA 1597 Federal Court of Australia Australia - Commonwealth 17 Dec 2021 AustLII flag 2
Addy v FCT [2021] HCA 34; (2021) 273 CLR 613; (2021) 394 ALR 214; (2021) 95 ALJR 911 High Court of Australia Australia - Commonwealth 3 Nov 2021 AustLII flag 7
Karpik v Carnival plc (The Ruby Princess) (Stay Application) [2021] FCA 1082; (2021) 157 ACSR 1 Federal Court of Australia Australia - Commonwealth 10 Sep 2021 AustLII flag 7
Kingdom of Spain v Infrastructure Services Luxembourg S à r l [2021] FCAFC 3; 387 ALR 22 Federal Court of Australia Australia - Commonwealth 1 Feb 2021 AustLII flag 8
Greenaway v Prestige Helicopters Pty Ltd [2020] WADC 159 District Court of Western Australia Australia - Western Australia 11 Dec 2020 AustLII flag
Commissioner of Taxation v Pike [2020] FCAFC 158 Federal Court of Australia Australia - Commonwealth 22 Sep 2020 AustLII flag 8
Pike v Commissioner of Taxation [2019] FCA 2185 Federal Court of Australia Australia - Commonwealth 24 Dec 2019 AustLII flag 11
Gill v Ethicon S à rl (No 5) [2019] FCA 1905 Federal Court of Australia Australia - Commonwealth 21 Nov 2019 AustLII flag 34
Addy v Commissioner of Taxation [2019] FCA 1768 Federal Court of Australia Australia - Commonwealth 30 Oct 2019 AustLII flag 7
Burton v Commissioner of Taxation [2019] FCAFC 141; (2019) 271 FCR 548 Federal Court of Australia Australia - Commonwealth 22 Aug 2019 AustLII flag 4
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
Vautin v BY Winddown, Inc (formerly Bertram Yachts) (No 4) [2018] FCA 426; (2018) 362 ALR 702 Federal Court of Australia Australia - Commonwealth 10 Apr 2018 AustLII flag 65
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Valve Corporation v Australian Competition and Consumer Commission [2017] FCAFC 224; (2017) 258 FCR 190; 351 ALR 584 Federal Court of Australia Australia - Commonwealth 22 Dec 2017 AustLII flag 46
Mobis Parts Australia Pty Ltd v XL Insurance Co SE (No 7) [2017] NSWSC 1321 Supreme Court of New South Wales Australia - New South Wales 29 Sep 2017 AustLII flag 8
Maxcon Constructions Pty Ltd v Ily Australia Pty Ltd [2017] VCC 1382 County Court of Victoria Australia - Victoria 26 Sep 2017 AustLII flag 3
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
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
BY Winddown, Inc v Vautin [2016] FCAFC 168; (2016) 249 FCR 262; (2016) 346 ALR 401 Federal Court of Australia Australia - Commonwealth 7 Dec 2016 AustLII flag 16
Bywater Investments Ltd v FCT [2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59 High Court of Australia Australia - Commonwealth 16 Nov 2016 AustLII flag 23
Vautin v BY Winddown, Inc (No 2) [2016] FCA 1235 Federal Court of Australia Australia - Commonwealth 16 Sep 2016 AustLII flag 9
Commissioner of Taxation v Seven Network Ltd [2016] FCAFC 70; (2016) 241 FCR 1; (2016) 103 ATR 253; (2016) 118 IPR 211 Federal Court of Australia Australia - Commonwealth 23 May 2016 AustLII flag 3
Australian Competition and Consumer Commission v Valve Corporation (No 3) [2016] FCA 196; (2016) 337 ALR 647 Federal Court of Australia Australia - Commonwealth 24 Mar 2016 AustLII flag 82
Bakelmun and Secretary, Department of Social Services (Social services second review) [2015] AATA 969 Administrative Appeals Tribunal Australia 16 Dec 2015 AustLII flag
Tech Mahindra Ltd v Commissioner of Taxation [2015] FCA 1082; (2015) 101 ATR 755 Federal Court of Australia Australia - Commonwealth 7 Oct 2015 AustLII flag 5
Chatfield & Co Ltd v Commissioner of Inland Revenue [2015] NZHC 2099; (2015) 27 NZTC 22-024 High Court of New Zealand New Zealand 1 Sep 2015 NZLII flag 7
Brosnan v Katke [2015] FCA 203; (2015) 236 FCR 567 Federal Court of Australia Australia - Commonwealth 12 Mar 2015 AustLII flag 4
Confidential and Commissioner of Taxation [2014] AATA 961 Administrative Appeals Tribunal Australia 23 Dec 2014 AustLII flag
Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392; (2014) 100 ATR 244 Federal Court of Australia Australia - Commonwealth 19 Dec 2014 AustLII flag 22
Air NZ [2014] FCA 1157; (2014) 319 ALR 388 Federal Court of Australia Australia - Commonwealth 31 Oct 2014 AustLII flag 31
Giuseppe Caporale Structural Engineers Pty Ltd and Commissioner of Taxation [2014] AATA 507 Administrative Appeals Tribunal Australia 25 Jul 2014 AustLII flag
Quikfund (Australia) Pty Ltd v Airmark Consolidators Pty Ltd [2014] FCAFC 70; (2014) 222 FCR 13; (2014) 312 ALR 254; (2014) 100 ACSR 493 Federal Court of Australia Australia - Commonwealth 16 Jun 2014 AustLII flag 34
Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC 37; (2014) 225 FCR 290; (2014) 98 ATR 136 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 14
Task Technology Pty Ltd v Commissioner of Taxation [2014] FCA 38 Federal Court of Australia Australia - Commonwealth 6 Feb 2014 AustLII flag 2
TD 2014/13 - Income tax: the application of Article 10 2(a) of the United Kingdom Convention [2014] ATOTD 13 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/13 - Income tax: the application of Article 10 2(a) of the United Kingdom Convention [2014] ATOTD TD2014/13 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Professional Admin Service Centres Pty Ltd v FCT [2013] FCA 1123; (2013) 94 ATR 445; [2013] ATC 20-424 Federal Court of Australia Australia - Commonwealth 1 Nov 2013 AustLII flag 11
Secretary, Department of Families, Housing, Community Services and Indigenous Affairs v Mahrous [2013] FCAFC 75; (2013) 213 FCR 532 Federal Court of Australia Australia - Commonwealth 19 Jul 2013 AustLII flag 27
Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363; [2013] FCR 363; [2013] ATC 20-386 Federal Court of Australia Australia - Commonwealth 26 Apr 2013 AustLII flag 6
Australian Competition and Consumer Commission (ACCC) v PT Garuda Indonesia Ltd (No 9) [2013] FCA 323; (2013) 212 FCR 406; (2013) 301 ALR 399 Federal Court of Australia Australia - Commonwealth 11 Apr 2013 AustLII flag 17
TR 2013/1 - Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties [2013] ATOTR TR2013/1 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2013/1 - Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties [2013] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Minister for Immigration and Citizenship v Anochie [2012] FCA 1440; (2012) 209 FCR 497; (2012) 299 ALR 280; (2012) 59 AAR 65; (2012) 133 ALD 100 Federal Court of Australia Australia - Commonwealth 18 Dec 2012 AustLII flag 46
Minister for Home Affairs of the Commonwealth v Zentai [2012] HCA 28; (2012) 246 CLR 213; (2012) 289 ALR 644; (2012) 86 ALJR 930 High Court of Australia Australia - Commonwealth 15 Aug 2012 AustLII flag 31
Schneider v Caesarstone Australia Pty Ltd [2012] VSC 126 Supreme Court of Victoria Australia - Victoria 4 Apr 2012 AustLII flag 6
O'Connor v Zentai [2011] FCAFC 102; (2011) 195 FCR 515; (2011) 280 ALR 728; (2011) 122 ALD 455 Federal Court of Australia Australia - Commonwealth 16 Aug 2011 AustLII flag 14
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 75
Russell v Commissioner of Taxation [2011] FCAFC 10; (2011) 190 FCR 449; (2011) 274 ALR 545; (2011) 79 ATR 315 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 19
Russell v FCT [2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143 Federal Court of Australia Australia - Commonwealth 30 Oct 2009 AustLII flag 19
Undershaft (No 1) Ltd v FCT [2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091 Federal Court of Australia Australia - Commonwealth 3 Feb 2009 AustLII flag 56
Deutsche Asia Pacific Finance Inc v FCT (No 2) [2008] FCA 1570; 172 FCR 336; 73 ATR 1 Federal Court of Australia Australia - Commonwealth 22 Oct 2008 AustLII flag 1
Virgin Holdings SA v Commissioner of Taxation [2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 6
Re Lean and FCT [2008] AATA 519; [2008] ATC 10-032; 71 ATR 908 Administrative Appeals Tribunal Australia 20 Jun 2008 AustLII flag
Re Taxpayer and FCT [2008] AATA 461; 71 ATR 347; [2008] ATC 1-003 Administrative Appeals Tribunal Australia 28 May 2008 AustLII flag 2
R v Tang [2008] HCATrans 180 High Court of Australia Australia - Commonwealth 13 May 2008 AustLII flag
Kinsella v Revenue Commissioners [2007] IEHC 250 High Court of Ireland Republic of Ireland 31 Jul 2007 BAILII flag 4
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts [2007] ATOCR CR2007/51 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts [2007] ATOCR 51 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/10 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions [2007] ATOTR TR2007/10 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/10 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions [2007] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
NBGM v Minister for Immigration and Multicultural Affairs [2006] HCA 54; (2006) 231 CLR 52; (2006) 231 ALR 380; 81 ALJR 337; 93 ALD 43 High Court of Australia Australia - Commonwealth 15 Nov 2006 AustLII flag 63
Minister for Immigration and Multicultural and Indigenous Affairs v QAAH of 2004 [2006] HCA 53; (2006) 231 CLR 1; (2006) 231 ALR 340; 92 ALD 513; 81 ALJR 304 High Court of Australia Australia - Commonwealth 15 Nov 2006 AustLII flag 339
Darkinjung Pty Ltd v Darkinjung Local Aboriginal Land Council [2006] NSWSC 1008; (2006) 203 FLR 394 Supreme Court of New South Wales Australia - New South Wales 3 Oct 2006 AustLII flag 19
NBGM v Minister for Immigration and Multicultural and Indigenous Affairs [2006] FCAFC 60; (2006) 150 FCR 522; 228 ALR 623; 90 ALD 493 Federal Court of Australia Australia - Commonwealth 12 May 2006 AustLII flag 57
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 38
TR 2005/8 - Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties [2005] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/14 - Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts [2005] ATOTR TR2005/14 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/8 - Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties [2005] ATOTR TR2005/8 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/14 - Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts [2005] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2004] FCA 1044 Federal Court of Australia Australia - Commonwealth 13 Aug 2004 AustLII flag 8
Povey v Civil Aviation Safety Authority [2002] VSC 580 Supreme Court of Victoria Australia - Victoria 20 Dec 2002 AustLII flag 8
NAFC v Minister for Immigration & Multicultural & Indigenous Affairs [2002] FCA 1587; (2002) 126 FCR 99; (2002) 72 ALD 405 Federal Court of Australia Australia - Commonwealth 18 Dec 2002 AustLII flag 16
Unisys Corporation v FCT [2002] NSWSC 1115; 51 ATR 386 Supreme Court of New South Wales Australia - New South Wales 4 Dec 2002 AustLII flag 8
Bray v F Hoffmann-La Roche Ltd [2002] FCA 243; (2002) 118 FCR 1; (2002) 190 ALR 1; [2002] ATPR 41-865 Federal Court of Australia Australia - Commonwealth 13 Mar 2002 AustLII flag 129
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936? [2002] ATOTR TR2002/5 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936? [2002] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2001/8 - Income tax: what is a personal services business [2001] ATOTR TR2001/8 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR TR2001/13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules [2001] ATOTR TR2001/11 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules [2001] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Commissioner of Taxation v Consolidated Press Holdings Ltd S127/2000 [2000] HCATrans 751 High Court of Australia Australia - Commonwealth 13 Dec 2000 AustLII flag
CPH Property Pty Ltd v Commissioner of Taxation S133/2000 [2000] HCATrans 754 High Court of Australia Australia - Commonwealth 13 Dec 2000 AustLII flag
CPH Property Pty Ltd v Commissioner of Taxation S132/2000 [2000] HCATrans 753 High Court of Australia Australia - Commonwealth 13 Dec 2000 AustLII flag
Commissioner of Taxation v Murray Leisure Group Pty Ltd S128/2000 [2000] HCATrans 752 High Court of Australia Australia - Commonwealth 13 Dec 2000 AustLII flag
Chong v Commissioner of Taxation [2000] FCA 635; (2000) 101 FCR 134; 174 ALR 733; 44 ATR 295 Federal Court of Australia Australia - Commonwealth 16 May 2000 AustLII flag 10
Shrestha v Minster for Immigration and Multicultural Affairs [2000] FCA 359; (2000) 173 ALR 63; (2001) 61 ALD 400; (2000) 114 A Crim R 158 Federal Court of Australia Australia - Commonwealth 27 Mar 2000 AustLII flag 186
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
Stirling Marine Services Pty Ltd v Austral Piling and Constructions Pty Ltd [1999] WASCA 6 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 May 1999 AustLII flag
Great China Metal Industries Co Ltd v Malaysian International Shipping Corporation Berhad [1998] HCA 65; (1998) 196 CLR 161; 158 ALR 1; 72 ALJR 1592 High Court of Australia Australia - Commonwealth 22 Oct 1998 AustLII flag 74
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 34
Great China Metal Industries Co Ltd v Malaysian International Shipping Corporation Berhad S44/1997 [1998] HCATrans 53 High Court of Australia Australia - Commonwealth 11 Mar 1998 AustLII flag
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements [1998] ATOTR TR98/21 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements [1998] ATOTR 21 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Commissioner of Taxation v Lamesa Holdings BV [1997] FCA 785; (1997) 77 FCR 579; (1997) 157 ALR 290; (1997) 36 ATR 589 Federal Court of Australia Australia - Commonwealth 20 Aug 1997 AustLII flag 20
Kotsambasis v Singapore Airlines Ltd Matter [1997] NSWSC 303 Supreme Court of New South Wales Australia - New South Wales 13 Aug 1997 AustLII flag
Lamesa Holdings BV v Commissioner of Taxation [1997] FCA 134 Federal Court of Australia Australia - Commonwealth 4 Mar 1997 AustLII flag 3
Cuddles Long Day Care Centre [1996] IRCA 530 Industrial Relations Court of Australia Australia 18 Oct 1996 AustLII flag
Victoria v the Honourable John MacBean, a Senior Deputy President of the Australian Industrial Commission [1996] IRCA 296 Industrial Relations Court of Australia Australia 26 Jun 1996 AustLII flag
Christie v Qantas Airways Ltd (No2) [1996] IRCA 276; (1996) 138 ALR 19; [1996] EOC 92-827; (1996) 68 IR 248 Industrial Relations Court of Australia Australia 14 Jun 1996 AustLII flag 19
Applicant A and Applicant B v Minister for Immigration & Ethnic Affairs S168/1995 [1996] HCATrans 102 High Court of Australia Australia - Commonwealth 6 Mar 1996 AustLII flag
Mohazab v Dick Smith Electronics Pty Ltd (No 2) [1995] IRCA 645 Industrial Relations Court of Australia Australia 29 Nov 1995 AustLII flag 57
Victrawl Pty Ltd v Telstra Corporation Ltd [1995] HCA 51; (1995) 183 CLR 595; (1995) 131 ALR 465; 69 ALJR 755 High Court of Australia Australia - Commonwealth 3 Oct 1995 AustLII flag 63
Andersen v Umbakumba Community Council [1995] IRCA 165 Industrial Relations Court of Australia Australia 4 Apr 1995 AustLII flag 2
Victrawl Pty Ltd v Telstra Corporation S34/1994 [1994] HCATrans 109 High Court of Australia Australia - Commonwealth 8 Nov 1994 AustLII flag
Sanko Steamship Co v Sumitomo Aust Ltd S29/1994 [1994] HCATrans 108 High Court of Australia Australia - Commonwealth 8 Nov 1994 AustLII flag
Edith Ann Margaret Phillips v Attorney-General's Department - Auscript [1994] IRCA 29 Industrial Relations Court of Australia Australia 2 Sep 1994 AustLII flag
Minister for Foreign Affairs and Trade v Magno [1992] FCA 566; (1992) 37 FCR 298; (1992) 112 ALR 529 Federal Court of Australia Australia - Commonwealth 26 Nov 1992 AustLII flag 417
Tycoon Holdings Ltd v Trencor Jetco Inc [1992] FCA 25; (1992) 34 FCR 31; [1992] ATPR 41-183 Federal Court of Australia Australia - Commonwealth 5 Feb 1992 AustLII flag 47
Re Barry R Liggins Pty Ltd v Comptroller-General of Customs; Collector of Customs (New South Wales); Collector of Customs (Western Australia); Colin Ivan Hardman; Kenneth E Williams and Commonwealth of Australia [1991] FCA 497 Federal Court of Australia Australia - Commonwealth 28 Oct 1991 AustLII flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Co Law Reform: Transition and Revision [1990] NZLC R17 NZ Law Commission New Zealand circa 1990 NZLII flag 9

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Stability" (2020) 44 Melbourne University Law Review 424 Davies, Jennifer Australia circa 2020 AustLII flag
"Consumer Law Implications of Ecommerce and Goods Warehousing" [2018] JlALawTA 6 Pearce, Prafula; Pinto, Dale Australia circa 2018 AustLII flag
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
"Giving Meaning to 'Social Origin' in International Labour Organization ('ILO') Conventions, the Fair Work Act 2009 (Cth) and the Australian Human Rights Commission Act 1986 (Cth): 'Class' Discrimination and its Relevance to the Australian Context" (2016) 39 University of New South Wales Law Journal 84 Capuano, Angelo Australia circa 2016 AustLII flag 1
"On the eve of the global response to BEPS: Australia's new transfer pricing rules" [2013] RevenueLawJl 3 Dirkis, Michael Australia circa 2013 AustLII flag
"The developing international framework and practice for the exchange of tax related information: evolution or change?" (2013) 11 (2) E-Journal of Tax Research 115 Dirkis, Michael; Bondfield, Brett Australia circa 2013 AustLII flag 2
"Striking Gold Offshore with Australia's Tax Information Gathering Powers: Alchemy or Evolution?" (2013) 15 Journal of Australian Taxation 41 Dirkis, Michael; Bondfield, Brett Australia circa 2013 AustLII flag
"Tax Reform And The Use Of Overseas Tax Materials In Australia" [2005] JlATaxTA 22 Fong, Colin Australia circa 2005 AustLII flag
"An Analysis of the Concepts of 'Present Entitlement'" [2003] RevenueLawJl 8 Everett, Anna Australia circa 2003 AustLII flag
"The Bishops, The Doctor, His Patient and the Attorney-General: The Conclusion of the McBain Litigation" (2002) 30 (3) Federal Law Review 507 Walker, Kristen Australia circa 2002 AustLII flag
"The ATO, Tax and the Internet: The Emperor's New Clothes?" [1999] RevenueLawJl 5 Bentley, Duncan Australia circa 1999 AustLII flag
"Australian Cases Involving Questions of Public International Law 1994-1995" (1996) 17 Australian Year Book of International Law 287 Editors Australia circa 1996 AustLII flag
"Internationalisation of Australia's Trade Laws, The" (1995) 17 Sydney Law Review 298 Waincymer, Jeff Australia circa 1995 AustLII flag
"International Law Association Committee on International Law in National Courts: Report of the Australian Branch Report" (1994) 15 Australian Year Book of International Law 231 Editors Australia circa 1994 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s25A
Income Tax (International Agreements) Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Thiel v Commissioner of Taxation (1988) 21 FCR 122; (1988) 85 ALR 80; 20 ATR 170 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 6
Sun Life Assurance Co of Canada v Pearson (1986) 59 Tax Cas 250 United Kingdom circa 1986 flag 2
"The Interpretation of Tax Treaties With Particular Reference to Article 3(2) of the OECD Model - II" [1984] British Tax Review 90 British Tax Review United Kingdom circa 1984 Westlaw flag 3
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
Fothergill v Monarch Airlines Ltd [1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295 House of Lords United Kingdom 10 Jul 1980 BAILII flag 271
Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd [1980] HCA 51; (1980) 147 CLR 142; 55 ALJR 88 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 110
Smith v Capewell [1979] HCA 48; (1979) 142 CLR 509; (1979) 26 ALR 507; 53 ALJR 725 High Court of Australia Australia - Commonwealth 4 Oct 1979 AustLII flag 40
; Golder v United Kingdom (1975) 57 ILR 201 circa 1975 7
Minister of National Revenue v Tara Exploration and Development Co Ltd (1972) 28 DLR (3d) 135 Canada circa 1972 flag 4
Ostime v Australian Mutual Provident Society [1960] AC 459 United Kingdom circa 1960 LexisNexis / Westlaw flag 11
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Kirkwood v Gadd [1910] UKLawRpAC 28; [1910] AC 422; [1908-10] All ER 768 United Kingdom 10 Jun 1910 CommonLII flag 39
Trolly, Draymen & Carters Union of Sydney & Suburbs v Master Carriers Association of NSW [1905] HCA 20; (1905) 2 CLR 509 High Court of Australia Australia - Commonwealth 19 Jun 1905 AustLII flag 20
Smith v Anderson [1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247 United Kingdom 16 Jul 1880 CommonLII flag 177

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