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Commissioner of Taxation v Scully     99

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR TR2024/D1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Stark v Commissioner of Taxation	[2023] FCA 1523	Federal Court of Australia	Australia - Commonwealth	19 Dec 2023	AustLII
Massalski (No 3)	[2023] FedCFamC1A 133	Federal Circuit and Family Court of Australia - Division 1 Appellate Jurisdiction	Australia - Commonwealth	16 Aug 2023	AustLII
Massalski & Riley (No 7)	[2023] FedCFamC1F 128	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	8 Mar 2023	AustLII		2
W & C Broadhurst Pty Ltd	[2022] VSC 737	Supreme Court of Victoria	Australia - Victoria	30 Nov 2022	AustLII
Serpanos v Commonwealth of Australia	[2022] FCA 1226	Federal Court of Australia	Australia - Commonwealth	18 Oct 2022	AustLII		16
ACR v Grace Worldwide Pty Ltd	[2021] NSWPICPD 44	Personal Injury Commission of New South Wales	Australia - New South Wales	7 Dec 2021	AustLII		7
Bradshaw v Emirates	[2021] FCA 1407; (2021) 395 ALR 97	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		3
Grueff v Virgin Australia Airlines Pty Ltd	[2021] FCA 501; 395 ALR 249	Federal Court of Australia	Australia - Commonwealth	12 May 2021	AustLII		4
Jason McCosker; Tony Johnston; Tennescee Berry; Alexander Brown; Patrick Gomes v Bindaree Beef Pty Ltd	[2021] FWC 2632	Fair Work Commission	Australia	10 May 2021	AustLII
Central Coast Council v Norcross Pictorial Calendars Pty Ltd	[2021] NSWCA 75; (2021) 391 ALR 157	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 May 2021	AustLII		16
Barre & Barre	[2021] FamCA 101	Family Court of Australia	Australia	8 Mar 2021	AustLII		11
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule	[2021] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule	[2021] ATOTR TR2021/5	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Commissioner of State Revenue v 1043 Melton Highway Pty Ltd	[2020] VSC 820	Supreme Court of Victoria	Australia - Victoria	9 Dec 2020	AustLII
Flageul v WeDrive Pty Ltd	[2020] FCA 1666	Federal Court of Australia	Australia - Commonwealth	18 Nov 2020	AustLII		8
Commissioner of Taxation v Bogiatto	[2020] FCA 1139	Federal Court of Australia	Australia - Commonwealth	7 Aug 2020	AustLII		9
Tomasevic v Victoria	[2020] VSC 415	Supreme Court of Victoria	Australia - Victoria	9 Jul 2020	AustLII		3
LQNN and Commissioner of Taxation (Taxation)	[2020] AATA 1915	Administrative Appeals Tribunal	Australia	24 Jun 2020	AustLII
Stanford v Dermejian	[2020] ACTSC 151	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	12 Jun 2020	AustLII		3
Re DSG Holdings Australia Pty Ltd	[2020] NSWSC 644	Supreme Court of New South Wales	Australia - New South Wales	27 May 2020	AustLII		1
Holder & Holder	[2020] FamCA 347	Family Court of Australia	Australia	14 May 2020	AustLII		5
Dawar & Dawar	[2019] FamCA 569	Family Court of Australia	Australia	4 Sep 2019	AustLII		1
Ycnm v FCT	[2019] AATA 1592; (2019) 110 ATR 151	Administrative Appeals Tribunal	Australia	1 Jul 2019	AustLII		3
Environmental Group Ltd v Bowd	[2019] FCA 951; (2019) 288 IR 396; (2019) 137 ACSR 352	Federal Court of Australia	Australia - Commonwealth	21 Jun 2019	AustLII		31
South West Helicopters Pty Ltd v Stephenson	[2017] NSWCA 312; (2017) 327 FLR 110; (2017) 98 NSWLR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Dec 2017	AustLII		28
WorkPac Pty Ltd v Thearle	[2016] NSWCA 303	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Nov 2016	AustLII		5
Fitness First Australia Pty Ltd v Fenshaw Pty Ltd	[2016] NSWCA 207; (2017) 341 ALR 607; (2016) 18 BPR 36,239; (2016) 92 NSWLR 128	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Aug 2016	AustLII		20
Bond v FCT	[2015] FCA 245; [2015] ATC 20-499	Federal Court of Australia	Australia - Commonwealth	25 Mar 2015	AustLII		5
A v Independent Commission Against Corruption	[2014] NSWSC 1167	Supreme Court of New South Wales	Australia - New South Wales	27 Aug 2014	AustLII		4
Public Servant Case	[2014] AATA 247	Administrative Appeals Tribunal	Australia	28 Apr 2014	AustLII		5
Mine Subsidence Board v Jemena Ltd	[2013] NSWCA 465; (2013) 86 NSWLR 161; (2013) 198 LGERA 331	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Dec 2013	AustLII		3
Electricity Generation Corporation t/as Verve Energy v Woodside Energy Ltd	[2013] WASCA 36	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	20 Feb 2013	AustLII		33
Purvis and Commissioner of Taxation	[2013] AATA 58; (2013) 90 ATR 739	Administrative Appeals Tribunal	Australia	4 Feb 2013	AustLII		5
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR TR2013/6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Reid v DPP (WA)	[2012] WASCA 190; (2012) 224 A Crim R 100	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	8 Oct 2012	AustLII		10
Lake Fox Ltd and Commissioner of Taxation	[2012] AATA 265	Administrative Appeals Tribunal	Australia	4 May 2012	AustLII
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic)	[2012] VSC 108	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		7
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		28
Luke and Commissioner of Taxation	[2011] AATA 801	Administrative Appeals Tribunal	Australia	14 Nov 2011	AustLII
Johnston and Military Rehabilitation and Compensation Commission, Re	[2011] AATA 443; (2011) 123 ALD 113	Administrative Appeals Tribunal	Australia	24 Jun 2011	AustLII		3
An Employee and Commissioner of Taxation	[2010] AATA 912	Administrative Appeals Tribunal	Australia	17 Nov 2010	AustLII
Kempsey Shire Council v Baguley	[2010] NSWCA 284	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Nov 2010	AustLII		3
Confidential and Child Support Registrar, Re	[2010] AATA 577; (2010) 116 ALD 623	Administrative Appeals Tribunal	Australia	5 Aug 2010	AustLII		5
American International Assurance Co (Australia) Ltd v Skewes	[2010] VSC 307	Supreme Court of Victoria	Australia - Victoria	7 Jul 2010	AustLII		6
Civil Service Association of Western Australia Incorporated v Director-General, Department for Child Protection	[2010] WAIRComm 206	Western Australian Industrial Relations Commission	Australia - Western Australia	15 Apr 2010	AustLII
TR 2010/4 - Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement	[2010] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2010/4 - Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement	[2010] ATOTR TR2010/4	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Parkins v Lightning Ridge Miners ’ Association Ltd	[2009] NSWSC 621; 75 NSWLR 427	Supreme Court of New South Wales	Australia - New South Wales	6 Jul 2009	AustLII		3
Papadopoulos v MC Labour Hire Services Pty Ltd (Ruling	[2009] VSC 176	Supreme Court of Victoria	Australia - Victoria	5 May 2009	AustLII		2
TD 2009/4 - Income tax: in accounting for a Dividend Re-investment Plan, can a Co taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?	[2009] ATOTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/4 - Income tax: in accounting for a Dividend Re-investment Plan, can a Co taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?	[2009] ATOTD TD2009/4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/6 - Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities	[2009] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/6 - Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities	[2009] ATOTR TR2009/6	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Re Ahmed and Secretary, Department of Education, Employment and Workplace Relations	[2008] AATA 962; 49 AAR 124	Administrative Appeals Tribunal	Australia	29 Oct 2008	AustLII		1
Melcalfe v Northern Territory of Australia	[2008] NTMC 38	Northern Territory Magistrate's Court	Australia - Northern Territory	30 May 2008	AustLII
Worksafe Western Australia Commissioner v The Original Croissant Gourmet Pty Ltd	[2007] WAIRComm 1273	Western Australian Industrial Relations Commission	Australia - Western Australia	30 Oct 2007	AustLII
John Ralph Forster v Australia Imperial Financial Services Pty Ltd	[2007] WAIRComm 450	Western Australian Industrial Relations Commission	Australia - Western Australia	16 May 2007	AustLII
Hospitals and Health Services Act	[2007] WAIRComm 396	Western Australian Industrial Relations Commission	Australia - Western Australia	24 Apr 2007	AustLII
Spencer and Commissioner of Taxation	[2007] AATA 1194; 100 ALD 389; 66 ATR 389; 45 AAR 73	Administrative Appeals Tribunal	Australia	30 Mar 2007	AustLII		2
CSR Ltd v Chief Commissioner of State Revenue	[2006] NSWSC 1380; (2006) 68 NSWLR 440; 65 ATR 65	Supreme Court of New South Wales	Australia - New South Wales	14 Dec 2006	AustLII		10
Petrovic v City of Gosnells	[2006] WADC 164	District Court of Western Australia	Australia - Western Australia	18 Oct 2006	AustLII
Bujdoso v New South Wales	[2006] NSWSC 896	Supreme Court of New South Wales	Australia - New South Wales	5 Sep 2006	AustLII		4
Australian Gas Light Co v Mine Subsidence Board	[2006] NSWLEC 494; (2006) 147 LGERA 433	Land and Environment Court of New South Wales	Australia - New South Wales	11 Aug 2006	AustLII		7
FCT v McNeil	[2006] HCATrans 300	Transcript of Proceedings	Australia - Commonwealth	14 Jun 2006	AustLII		2
McCunn and Commissioner of Taxation	[2006] AATA 431; 62 ATR 1216	Administrative Appeals Tribunal	Australia	18 May 2006	AustLII		1
A2 v Australian Crime Commission	[2006] FCA 106; 160 A Crim R 376; 61 ATR 721	Federal Court of Australia	Australia - Commonwealth	16 Feb 2006	AustLII		4
TR 2006/1 - Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936	[2006] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/1 - Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936	[2006] ATOTR TR2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Bennett v Higgins	[2005] WASCA 197; 194 FLR 406; 58 AILR 400-100; (2005) 85 WAIG 3653; (2005) 146 IR 205	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	19 Oct 2005	AustLII		8
Insurance Commission of Western Australia v Kightly	[2005] WASCA 154; (2005) 30 WAR 380; (2005) 193 FLR 322; (2005) 225 ALR 380; (2005) 13 ANZ Insurance Cases 61-656	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Aug 2005	AustLII		26
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd	[2005] FCA 839; 60 ATR 52	Federal Court of Australia	Australia - Commonwealth	22 Jun 2005	AustLII		7
Palgo Holdings Pty Ltd v Gowans	[2005] HCA 28; (2005) 221 CLR 249; (2005) 215 ALR 253; 79 ALJR 1121	High Court of Australia	Australia - Commonwealth	25 May 2005	AustLII		124
Re Macri and Department of Family and Community Services	[2005] AATA 175; 83 ALD 301	Administrative Appeals Tribunal	Australia	1 Mar 2005	AustLII		4
Commissioner of Taxation v Amway of Australia Ltd	[2004] FCAFC 273; 141 FCR 40; 57 ATR 339	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII		6
Dibb v Commissioner of Taxation	[2004] FCAFC 126; (2004) 136 FCR 388; (2004) 207 ALR 151; (2004) 55 ATR 786; [2004] ALMD 5780	Federal Court of Australia	Australia - Commonwealth	13 May 2004	AustLII		143
Amway of Australia v Commissioner of Taxation (No 2)	[2003] FCA 1533	Federal Court of Australia	Australia - Commonwealth	19 Dec 2003	AustLII
Dibb v Commissioner of Taxation	[2003] FCA 673; (2003) 53 ATR 290	Federal Court of Australia	Australia - Commonwealth	8 Jul 2003	AustLII		8
Richards v Mills	[2003] WASCA 97; (2003) 27 WAR 200; (2003) 38 MVR 554	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	9 May 2003	AustLII		10
McDonald v Moore	[2003] WASCA 21	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	26 Feb 2003	AustLII		6
Harris v Commissioner of Taxation	[2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410	Federal Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		35
Mills v Richards	[2002] WADC 57	District Court of Western Australia	Australia - Western Australia	26 Mar 2002	AustLII		3
R v Hughes	[2001] WASCA 300; (2001) 24 WAR 536; (2001) 164 FLR 403; (2001) 127 A Crim R 414	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	28 Sep 2001	AustLII		3
Re Gentley and Secretary, Department of Family & Community Services	[2001] AATA 561; 65 ALD 754; 33 AAR 203	Administrative Appeals Tribunal	Australia	20 Jun 2001	AustLII		2
Muir Electrical Co Pty Ltd v Commissioner of State Revenue	[2001] VSCA 86; (2001) 4 VR 70; (2001) 47 ATR 283	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Jun 2001	AustLII		8
Denton v Transport Accident Commission	[2000] VSCA 221; (2000) 2 VR 374; (2000) 32 MVR 566	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	23 Nov 2000	AustLII		2
Brooks v Commissioner of Taxation	[2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35	Federal Court of Australia	Australia - Commonwealth	9 Jun 2000	AustLII		45
Rolls Royce Industrial Power (Pacific) Ltd v James Hardie & Co Pty Ltd (No 5)	[2000] NSWDDT 7; (2000) 19 NSWCCR 735	Dust Diseases Tribunal of New South Wales	Australia - New South Wales	19 May 2000	AustLII
Lindsey v Commissioner for Taxation M8/2000	[2000] HCATrans 209	High Court of Australia	Australia - Commonwealth	2 May 2000	AustLII
Davis v Cockatoo Dockyard Pty Ltd	[2000] NSWDDT 6; (2000) 19 NSWCCR 594	Dust Diseases Tribunal of New South Wales	Australia - New South Wales	20 Apr 2000	AustLII		2
W & D Engineering Pty Ltd v Chief Executive Officer of Customs	[2000] FCA 440	Federal Court of Australia	Australia - Commonwealth	7 Apr 2000	AustLII		5
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation	[2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22	Federal Court of Australia	Australia - Commonwealth	3 Mar 2000	AustLII		115

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Unenforceable Exclusions in Travel Insurance" [2018] USydLRS 3	(2018) 29 Insurance Law Journal 71	Campbell, J C	Australia	circa 2018	AustLII		2
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"Taxation Scholarship in Australia and New Zealand: a Preliminary View"	(2002) 5 (2) Journal of Australian Taxation 306	Fong, Colin	Australia	circa 2002	AustLII
"Law at Century's End - A Millennial View from the High Court of Australia"	(2001) 1 Macquarie Law Journal 1	Kirby, Michael	Australia	circa 2001	AustLII		6