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Whitaker v FCT   flag  30

[1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219
Federal Court of Australia
Australia - Commonwealth
26th March, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Taxpayer and Commissioner of Taxation [2004] AATA 1395; 58 ATR 1152 Administrative Appeals Tribunal Australia 24 Dec 2004 AustLII flag
Northern Territory v Griffiths [2019] HCA 7; (2019) 269 CLR 1; (2019) 364 ALR 208; (2019) 93 ALJR 327 High Court of Australia Australia - Commonwealth 13 Mar 2019 AustLII flag 60
Di Cioccio v Official Trustee in Bankruptcy [2014] FCA 782 Federal Court of Australia Australia - Commonwealth 29 Jul 2014 AustLII flag 3
Verge v Devere Holdings Pty Ltd (No 5) [2010] FCA 1452 Federal Court of Australia Australia - Commonwealth 22 Dec 2010 AustLII flag 1
Wenkart v Pantzer [2010] FCA 866; (2010) 269 ALR 641 Federal Court of Australia Australia - Commonwealth 13 Aug 2010 AustLII flag 7
CR 2010/8 - Income tax: assessability of lump sum compensation receipts and interest paid under section 45A of the Workers Rehabilitation and Compensation Act 1986 (South Australia) [2010] ATOCR CR2010/8 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/8 - Income tax: assessability of lump sum compensation receipts and interest paid under section 45A of the Workers Rehabilitation and Compensation Act 1986 (South Australia) [2010] ATOCR 8 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
AMI Australia Holdings Pty Ltd v Bade Medical Institute (Aust) Pty Ltd (No 2) [2009] FCA 1437; (2009) 262 ALR 458; (2009) 84 IPR 19 Federal Court of Australia Australia - Commonwealth 4 Dec 2009 AustLII flag 10
APIR Systems Ltd v Donald Financial Enterprises Pty Ltd [2009] FCAFC 45 Federal Court of Australia Australia - Commonwealth 9 Apr 2009 AustLII flag 7
Donald Financial Enterprises Pty Ltd v APIR Systems Ltd (No 2) [2008] FCA 1269 Federal Court of Australia Australia - Commonwealth 20 Aug 2008 AustLII flag 2
P Aker Flowerbulbs Pty Ltd v Coulter [2004] FCA 1486; (2004) 140 FCR 410; 212 ALR 606 Federal Court of Australia Australia - Commonwealth 18 Nov 2004 AustLII flag 14
Rogers v Nationwide News Pty Ltd [2003] HCA 52; (2003) 216 CLR 327; (2003) 201 ALR 184; (2003) 77 ALJR 1739; [2003] Aust Torts Reports 81-713 High Court of Australia Australia - Commonwealth 11 Sep 2003 AustLII flag 214
GSTD 2003/1 - Goods and Services Tax: Is the payment of judgment interest consideration for a supply? [2003] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTD 2003/1 - Goods and Services Tax: Is the payment of judgment interest consideration for a supply? [2003] ATOGSTD GSTD2003/1 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Federal Court of Australia Australia - Commonwealth 23 Nov 1999 AustLII flag 3
Tadas Grincelis v Stephen House [1998] FCA 797 Federal Court of Australia Australia - Commonwealth 1 Jul 1998 AustLII flag
Sydney Local Health District v Macquarie International Health Clinic Pty Ltd [2020] NSWCA 274; (2020) 105 NSWLR 325 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 2 Nov 2020 AustLII flag 19
Macquarie International Health Clinic Pty Ltd v Sydney Local Health District; Sydney Local Health District v Macquarie Health Corporation Ltd (No 13) [2019] NSWSC 1590 Supreme Court of New South Wales Australia - New South Wales 14 Nov 2019 AustLII flag 1
Tomasetti v Brailey [2012] NSWCA 399; (2012) 274 FLR 248; (2012) 91 ATR 531 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2012 AustLII flag 35
Young v Sherman [2002] NSWSC 281; (2002) 170 FLR 86 Supreme Court of New South Wales Australia - New South Wales 11 Apr 2002 AustLII flag 29
Roads and Traffic Authority v Cremona [2001] NSWCA 338; (2001) 35 MVR 190 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Nov 2001 AustLII flag 18
P M Sulcs & Associates Pty Ltd v Daihatsu Australia Pty Ltd [2001] NSWSC 798 Supreme Court of New South Wales Australia - New South Wales 13 Sep 2001 AustLII flag 13
Tamworth Base Hospital v Durant [2000] NSWCA 209 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Aug 2000 AustLII flag 12
Fowkes v Parker [1999] NSWCA 442 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Dec 1999 AustLII flag 3
Pacific Power v Royal [1999] NSWCA 350; (1999) 47 NSWLR 366; (1999) 18 NSWCCR 555 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Sep 1999 AustLII flag 4
Bonic v Fieldair (Deniliquin) Pty Ltd [1999] NSWSC 636 Supreme Court of New South Wales Australia - New South Wales 29 Jun 1999 AustLII flag 11
Lunt v Briggs [No 2] [2009] WASC 243 Supreme Court of Western Australia Australia - Western Australia 31 Aug 2009 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Capital Gains Taxation of Damages: A Challenge for Litigants and Their Advisers" (2005) 2 Macquarie Journal of Business Law 21 Galitsky, Serge Australia circa 2005 AustLII flag
"Some Thoughts on the Principles Applicable to the Interpretation of the GST" (2003) 6 Journal of Australian Taxation 1 Hill, Graham Australia circa 2003 AustLII flag 4
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison" (2001) 4 Journal of Australian Taxation 98 Sadiq, Kerrie Australia circa 2001 AustLII flag

Legislation Cited

Legislation Name Provision
Federal Court of Australia Act 1976 (Cth) s51A
Income Tax Assessment Act 1936 (Cth)
Judiciary Act 1903 (Cth) s77MA
Income Tax Act 1918 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Federal Court Rules (Cth)
Supreme Court Act 1970 (NSW)
Courts Legislation Amendment Act 1995 (NSW)
Legal Profession Act 1987 (NSW) s95
Common Law Practice Act 1867 (Qld)
Supreme Court Act 1935 (SA) s30, s30C, s32
Supreme Court Act 1986 (Vic) s60
Civil Procedure Act 1833 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
MBP (SA) Pty Ltd v Gogic (1991) 171 CLR 657 Australia - Commonwealth circa 1991 Legal Online / Westlaw flag 312
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 367
Redding v Lee [1983] HCA 16; (1983) 151 CLR 117; 47 ALR 241; (1983) 57 ALJR 393; (1983) 2 ANZ Insurance Cases 60-530 High Court of Australia Australia - Commonwealth 19 May 1983 AustLII flag 210
Batchelor v Burke [1981] HCA 30; (1981) 148 CLR 448; (1981) 35 ALR 15; 55 ALJR 494 High Court of Australia Australia - Commonwealth 16 Jun 1981 AustLII flag 154
FCT v Foxwood (Tolga) Pty Ltd [1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427 High Court of Australia Australia - Commonwealth 2 Jun 1981 AustLII flag 28
Cullen v Trappell [1980] HCA 10; (1980) 146 CLR 1; 29 ALR 1; (1980) 54 ALJR 295; 10 ATR 772; (1980) 1 ANZ Insurance Cases 60-042 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 232
Tinkler v FCT [1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408 Federal Court of Australia Australia - Commonwealth 14 Dec 1979 AustLII flag 65
Atlas Tiles Ltd v Briers [1978] HCA 37; (1978) 144 CLR 202; (1978) 21 ALR 129; (1978) 52 ALJR 707; (1978) 9 ATR 142 High Court of Australia Australia - Commonwealth 14 Dec 1978 AustLII flag 109
Fire and All Risks Insurance Co Ltd v Callinan [1978] HCA 31; (1978) 140 CLR 427; (1978) 21 ALR 375; (1978) 52 ALJR 637 High Court of Australia Australia - Commonwealth 8 Aug 1978 AustLII flag 70
Ruby v Marsh [1975] HCA 32; (1975) 132 CLR 642; 6 ALR 385; 49 ALJR 320 High Court of Australia Australia - Commonwealth 21 Aug 1975 AustLII flag 192
O'Brien v McKean [1968] HCA 58; (1968) 118 CLR 540; [1969] ALR 65; (1968) 42 ALJR 223 High Court of Australia Australia - Commonwealth 10 Sep 1968 AustLII flag 86
Arthur Robinson (Grafton) Pty Ltd v Carter [1968] HCA 9; (1968) 122 CLR 649; [1968] ALR 257; (1968) 41 ALJR 327 High Court of Australia Australia - Commonwealth 11 Mar 1968 AustLII flag 315
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Teubner v Humble [1963] HCA 11; (1963) 108 CLR 491; [1963] ALR 417; 36 ALJR 362 High Court of Australia Australia - Commonwealth 10 Apr 1963 AustLII flag 212
Bresatz v Przibilla [1962] HCA 54; (1962) 108 CLR 541; [1963] ALR 218; (1962) 36 ALJR 212 High Court of Australia Australia - Commonwealth 24 Oct 1962 AustLII flag 215
Graham v Baker [1961] HCA 48; (1961) 106 CLR 340; [1962] ALR 331; 35 ALJR 174; (1961) 106 CR 340 High Court of Australia Australia - Commonwealth 11 Aug 1961 AustLII flag 603
Paff v Speed [1961] HCA 14; (1961) 105 CLR 549; [1961] ALR 614; 35 ALJR 17 High Court of Australia Australia - Commonwealth 6 Apr 1961 AustLII flag 135
Thatcher v Charles [1961] HCA 5; (1961) 104 CLR 57; [1961] ALR 586; 34 ALJR 521 High Court of Australia Australia - Commonwealth 6 Mar 1961 AustLII flag 59
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
Federal Wharf Co Ltd v Deputy FCT [1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70 High Court of Australia Australia - Commonwealth 22 Sep 1930 AustLII flag 34
Sydney Local Health District v Macquarie International Health Clinic Pty Ltd [2020] NSWCA 274; (2020) 105 NSWLR 325 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 2 Nov 2020 AustLII flag 19
Macquarie International Health Clinic Pty Ltd v Sydney Local Health District; Sydney Local Health District v Macquarie Health Corporation Ltd (No 13) [2019] NSWSC 1590 Supreme Court of New South Wales Australia - New South Wales 14 Nov 2019 AustLII flag 1
Tomasetti v Brailey [2012] NSWCA 399; (2012) 274 FLR 248; (2012) 91 ATR 531 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2012 AustLII flag 35
Young v Sherman [2002] NSWSC 281; (2002) 170 FLR 86 Supreme Court of New South Wales Australia - New South Wales 11 Apr 2002 AustLII flag 29
Roads and Traffic Authority v Cremona [2001] NSWCA 338; (2001) 35 MVR 190 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Nov 2001 AustLII flag 18
P M Sulcs & Associates Pty Ltd v Daihatsu Australia Pty Ltd [2001] NSWSC 798 Supreme Court of New South Wales Australia - New South Wales 13 Sep 2001 AustLII flag 13
Tamworth Base Hospital v Durant [2000] NSWCA 209 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Aug 2000 AustLII flag 12
Fowkes v Parker [1999] NSWCA 442 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Dec 1999 AustLII flag 3
Pacific Power v Royal [1999] NSWCA 350; (1999) 47 NSWLR 366; (1999) 18 NSWCCR 555 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Sep 1999 AustLII flag 4
Bonic v Fieldair (Deniliquin) Pty Ltd [1999] NSWSC 636 Supreme Court of New South Wales Australia - New South Wales 29 Jun 1999 AustLII flag 11
Golec v Scott (1995) 38 NSWLR 168 Australia - New South Wales circa 1995 LexisNexis AU flag 9
Technical & Further Education, New South Wales Department of v Pitt (1993) 9 NSWCCR 309 Australia - New South Wales circa 1993 flag 17
Alvorac General Engineering Pty Ltd v Arlotta (1993) 29 NSWLR 734; (1993) 9 NSWCCR 177 Australia - New South Wales circa 1993 LexisNexis AU flag 17
Metropolitan Meat Industry Board v Williams (1991) 24 NSWLR 54; [1991] Aust Torts Reports 81-137 Australia - New South Wales circa 1991 LexisNexis AU flag 24
Rogers v Whitaker (1991) 23 NSWLR 600; [1991] Aust Torts Reports 81-113 Australia - New South Wales circa 1991 LexisNexis AU flag 12
CBS Productions Pty Ltd v O ’ Neill (1985) 1 NSWLR 601 Australia - New South Wales circa 1985 LexisNexis AU flag 249
Bennett v Jones [1977] 2 NSWLR 355 Australia - New South Wales circa 1977 LexisNexis AU flag 132
McMillan v Territory Insurance Office [1988] NTSC 58; (1988) 57 NTR 24; (1988) 91 FLR 436; (1988) 8 MVR 260 Supreme Court of the Northern Territory Australia - Northern Territory 23 Aug 1988 AustLII flag 20
Groves v United Pacific Transport Pty Ltd and Thompson [1965] Qd R 62 Australia - Queensland circa 1965 LexisNexis AU flag 42
Lunt v Briggs [No 2] [2009] WASC 243 Supreme Court of Western Australia Australia - Western Australia 31 Aug 2009 AustLII flag 3
Wright v British Railways Board [1983] 2 AC 773; [1983] 2 All ER 698; [1983] 3 WLR 211 United Kingdom circa 1983 LexisNexis / Westlaw flag 101
Pickett v British Rail Engineering Ltd [1980] AC 136; [1979] 1 All ER 774 United Kingdom circa 1980 LexisNexis / Westlaw flag 144
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
Westminster Bank Ltd v Riches [1945] 1 All ER 466 United Kingdom circa 1945 LexisNexis flag 2
Commissioners of Inland Revenue v Ballantine (1924) 8 Tax Cas 595 United Kingdom circa 1924 flag 10
Bay Co v Thew (1919) 7 Tax Cas 206 United Kingdom circa 1919 flag 4
London, Chatham and Dover Railway Co v South Eastern Railway Co [1893] UKLawRpAC 41; [1893] AC 429 United Kingdom 28 Jul 1893 CommonLII flag 182
Pigott and the Great Western Railway Co, In re [1881] UKLawRpCh 125; (1881) 18 Ch D 146 Court of Chancery United Kingdom 2 May 1881 CommonLII flag 19
Page v Newman [1829] EngR 445; 109 ER 140; (1829) 9 B & C 378 Kings Bench United Kingdom circa 1829 CommonLII flag 35
Thompson v Bernard [1807] EngR 102; (1807) 1 Camp 50; 170 ER 872 United Kingdom circa 1807 CommonLII flag 21
1 All Er 466 1 All ER 466 United Kingdom LexisNexis flag 3
1 Ch 381 1 Ch 381 Court of Chancery United Kingdom LexisNexis / Westlaw flag 1
Jefford v Gee [1970] EWCA Civ 8; [1970] 2 QB 130; [1970] 1 All ER 1202; (1970) 2 WLR 702; (1970) 1 Lloyds Rep 107 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Mar 1970 BAILII flag 229
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400 House of Lords United Kingdom - Scotland circa 1921 flag 64
Monessen Southwestern Ry Co v Morgan 486 US 330; 100 L Ed 2d 349; 108 SCt 1837 United States Supreme Court United States 6 Jun 1988 WorldLII flag 40
Berwickshire [1950] P 204 circa 1950 7

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