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Halliday v The Commonwealth of Australia   flag  7

[2000] FCA 950; (2000) 45 ATR 458
Federal Court of Australia
Australia - Commonwealth
14th July, 2000

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
ACCC v Institute of Taxation Research Pty Ltd [2001] FCA 1366 Federal Court of Australia Australia - Commonwealth 21 Feb 2001 AustLII flag
Daniels v Deputy Commissioner of Taxation [2007] SASC 114 Supreme Court of South Australia Australia - South Australia 3 Apr 2007 AustLII flag 6
Ng v Commissioner of the Australian Federal Police [2022] WASCA 48 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 May 2022 AustLII flag 4
Yindjibarndi People v Western Australia [2010] FCA 690 Federal Court of Australia Australia - Commonwealth 2 Jul 2010 AustLII flag 32

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Reviews of judgments" (2000) 74 (8) Law Institute Journal 89 Croucher, Michael; Hurly, Thomas; Reinhardt, Greg Australia - Victoria circa 2000 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
"Owen Dixon by Philip Ayres" (2003) 28 (5) Alternative Law Journal 259 Hands, Tatum Australia circa 2003 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Family Assistance) Act 1999 (Cth)
A New Tax System ((Family Assistance) (Administration) Act 1999 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)
Commonwealth Electoral Act 1918 (Cth)
Australia Act 1986 (Cth) s7, s10, s13, s14
A New Tax System (Tax Administration) Act 1999 (Cth)
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (Cth)
A New Tax System (Goods and Services Tax Administration) Act 1999 (Cth)
A New Tax System (Goods and Services Tax Imposition-General) Act 1999 (Cth)
A New Tax System (Pay As You Go) Act 1999 (Cth)
A New Tax System (Australian Business Number Consequential Amendments) Act (Cth)
A New Tax System (Ultimate Beneficiary Non-Disclosure Tax) Act (No 1) (Cth)
A New Tax System (Ultimate Beneficiary Non-Disclosure Tax) Act (No 2) (Cth)
A New Tax System (Fringe Benefits Reporting) Act 1999 (Cth)
A New Tax System (Aged Care Compensation Measures Legislation Amendment) Act (Cth)
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act (Cth)
A New Tax System (Bonuses for Older Australians) Act 1999 (Cth)
A New Tax System (Closely Held Trusts) Act 1999 (Cth)
A New Tax System (Personal Income Tax Cuts) Act 1999 (Cth)
A New Tax System (Compensation Measures Legislation Amendment) Act 1999 (Cth)
A New Tax System (End of Sales Tax) Act 1999 (Cth)
A New Tax System (Trade Practices Amendment) Act 1999 (Cth)
A New Tax System (Indirect Tax Administration) Act 1999 (Cth)
A New Tax System (Income Tax Laws Amendment) Act 1999 (Cth)
Rules (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Adelaide Co of Jehovah's Witnesses Inc v Commonwealth [1943] HCA 12; (1943) 67 CLR 116; [1943] ALR 193 High Court of Australia Australia - Commonwealth 14 Jun 1943 AustLII flag 184
Alexandra Private Geriatric Hospital Pty Ltd v Commonwealth [1987] HCA 6; (1987) 162 CLR 271; 69 ALR 631; (1987) 61 ALJR 171 High Court of Australia Australia - Commonwealth 10 Mar 1987 AustLII flag 36
Attorney-General (Vict); Ex rel Black v The Commonwealth (1981) 146 CLR 559 Australia - Commonwealth circa 1981 Legal Online / Westlaw flag 179
Braunfeld v Brown 366 US 599; 6 L Ed 2d 563; 81 SCt 1144 United States Supreme Court United States 29 May 1961 WorldLII flag 120
British Medical Association v The Commonwealth [1949] HCA 44; (1949) 79 CLR 201; [1949] ALR 865 High Court of Australia Australia - Commonwealth 7 Oct 1949 AustLII flag 153
Burton v Honan [1952] HCA 30; (1952) 86 CLR 169; [1952] ALR 553 High Court of Australia Australia - Commonwealth 23 Jun 1952 AustLII flag 136
Cole v Whitfield [1988] HCA 18; (1988) 165 CLR 360; (1988) 78 ALR 42; (1988) 62 ALJR 303; 76 CA 1954 High Court of Australia Australia - Commonwealth 2 May 1988 AustLII flag 372
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
EMI Records Ltd v Ian Cameron Wallace Ltd [1983] Ch 59; [1982] 2 All ER 980; [1982] 3 WLR 245 Court of Chancery United Kingdom circa 1983 LexisNexis / Westlaw flag 234
Fountain Selected Meats (Sales) Pty Ltd v International Produce Merchants Pty Ltd (1988) 81 ALR 397 Australia circa 1988 LexisNexis AU flag 1147
Helljay Investments Pty Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [1999] HCA 56; (1999) 166 ALR 302; (1999) 74 ALJR 68; (1999) 32 ACSR 625; (1999) 18 Leg Rep 11 High Court of Australia Australia - Commonwealth 7 Oct 1999 AustLII flag 95
Krygger v Williams [1912] HCA 65; (1912) 15 CLR 366; 18 ALR 518 High Court of Australia Australia - Commonwealth 15 Oct 1912 AustLII flag 46
Minister for Immigration and Ethnic Affairs v Lebanese Moslem Association (1987) 17 FCR 373; (1987) 71 ALR 578 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 18
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
Rogers v R (1995) 64 SASR 280; 125 FLR 96; 130 ALR 635; 31 ATR 76; 81 A Crim R 246 Supreme Court of South Australia Australia - South Australia circa 1995 Legal Online / Westlaw flag 6
Tricontinental Corporation Ltd v Commissioner of Taxation (Cth) [1988] 1 Qd R 474; (1987) 87 FLR 453; (1987) 73 ALR 433; (1988) 12 ACLR 421; 18 ATR 827 Australia - Queensland circa 1988 LexisNexis AU flag 20
United States v Lee 455 US 252; 71 L Ed 2d 127; 102 SCt 1051 United States Supreme Court United States 23 Feb 1982 WorldLII flag 131
W R Moran Pty Ltd v Deputy FCT (NSW) [1940] UKPCHCA 3; (1940) 63 CLR 338 Privy Council Australia - Commonwealth 30 May 1940 AustLII flag 36

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