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Deputy Commissioner of Taxation v Cumins   flag  3

[2003] WASC 3; 51 ATR 620
Supreme Court of Western Australia
Australia - Western Australia
10th January, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Deputy Commissioner of Taxation for the Commonwealth of Australia v Cumins [No 3] [2008] WASC 87 Supreme Court of Western Australia Australia - Western Australia 15 May 2008 AustLII flag 2
Commissioner of Taxation v Cumins [2008] FCA 353; (2008) 101 ALD 78; (2008) 70 ATR 855 Federal Court of Australia Australia - Commonwealth 17 Mar 2008 AustLII flag 44
Ozone Manufacturing Pty Ltd v Deputy Commissioner of Taxation [2006] SASC 91; (2006) 94 SASR 269; (2006) 198 FLR 329; (2006) 62 ATR 142 Supreme Court of South Australia Australia - South Australia 31 Mar 2006 AustLII flag 56

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s175, s177F
Taxation Administration Act 1953 (Cth) s10, s14ZZM, s14ZZR

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 26
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
Elias v Commissioner of Taxation [2002] FCA 1132; (2002) 199 ALR 246; 51 ATR 1 Federal Court of Australia Australia - Commonwealth 13 Sep 2002 AustLII flag 10
Howland-Rose v Commissioner of Taxation [2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206 Federal Court of Australia Australia - Commonwealth circa 2002 AustLII flag 30
Deputy Commissioner of Taxation v Saunders [2001] WASC 48; 46 ATR 334 Supreme Court of Western Australia Australia - Western Australia 23 Feb 2001 AustLII flag 4
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
Minister for Immigration and Ethnic Affairs v Teoh [1995] HCA 20; (1995) 183 CLR 273; (1995) 128 ALR 353; (1995) 69 ALJR 423; (1995) 39 ALD 206; [1995] EOC 92-696; [1996] 1 CHRLD 67; (1995) 7 Leg Rep 18 High Court of Australia Australia - Commonwealth 7 Apr 1995 AustLII flag 1847
Sunrise Auto Ltd v Commissioner of Taxation [1995] FCA 969; (1995) 61 FCR 446; (1995) 133 ALR 274; 32 ATR 347 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 32
Consolidated Press Holding Ltd v Commissioner of Taxation [1994] FCA 1367; (1995) 57 FCR 348; 129 ALR 443; (1994) 14 ACSR 642; (1995) 30 ATR 390; 35 ALD 493 Federal Court of Australia Australia - Commonwealth 28 Sep 1994 AustLII flag 35
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 59
Webster v Lampard [1993] HCA 57; (1993) 177 CLR 598; (1993) 116 ALR 545; (1993) 67 ALJR 886; [1993] Aust Torts Reports 62,435 High Court of Australia Australia - Commonwealth 14 Oct 1993 AustLII flag 938
Re Wade Ewart Cox v Lawrence George O'Donnell and David Glen Rossi [1992] FCA 26; (1992) 34 FCR 42; (1992) 106 ALR 145; (1992) 26 ALD 733 Federal Court of Australia Australia - Commonwealth 5 Feb 1992 AustLII flag 7
Whim Creek Consolidated NL v Colgan [1991] FCA 467; (1991) 31 FCR 469; (1991) 103 ALR 204; (1992) 25 ALD 213 Federal Court of Australia Australia - Commonwealth 7 Oct 1991 AustLII flag 38
Haoucher v Minister for Immigration and Ethnic Affairs [1990] HCA 22; (1990) 169 CLR 648; 93 ALR 51; (1990) 64 ALJR 357; 11 AAR 508; 19 ALD 577 High Court of Australia Australia - Commonwealth 7 Jun 1990 AustLII flag 358
Attorney-General (NSW) v Quin [1990] HCA 21; (1990) 170 CLR 1; (1990) 93 ALR 1; (1990) 64 ALJR 327; (1990) 33 IR 263; 18 ALD 77; (1990) 33 IPR 263 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 2002
Century Metals and Mining NL v Yeomans [1989] FCA 273; (1989) 40 FCR 564; (1989) 100 ALR 383; (1989) 22 ALD 730 Federal Court of Australia Australia - Commonwealth 25 Jul 1989 AustLII flag 72
Waltons Stores (Interstate) Ltd v Maher [1988] HCA 7; (1988) 164 CLR 387; (1988) 76 ALR 513; (1988) 62 ALJR 110; [1988] ANZ Conv R 98 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 1880
Fancourt v Mercantile Credits Ltd [1983] HCA 25; 48 ALR 1 High Court of Australia Australia - Commonwealth 11 Aug 1983 AustLII flag 1238
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 348
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Robbins v FCT [1974] HCA 58; (1973) 129 CLR 332; 1 ALR 13; (1974) 48 ALJR 367; 4 ATR 3 High Court of Australia Australia - Commonwealth 4 Sep 1974 AustLII flag 15
Theseus Exploration NL v Foyster [1972] HCA 41; (1972) 126 CLR 507; [1972-73] ALR 839; 46 ALJR 448 High Court of Australia Australia - Commonwealth 28 Jul 1972 AustLII flag 167
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
Taxation, Deputy Commissioner of v Australian Machinery & Investment Co [1945] WALawRp 8; (1945) 8 ATD 133; (1945) 3 AITR 236; (1945) 47 WALR 9; (1945) 20 ALJR 326 Australia - Western Australia 27 Jun 1945 AustLII flag 28
Wilson v Wallani [1880] UKLawRpExch 8; 5 Ex D 155; 49 LJQB 437 Court of Exchequer United Kingdom 2 Mar 1880 CommonLII flag 9
Deputy Commissioner of Taxation v Heaton (1997) 35 ATR 450 Australia circa 1997 Legal Online / Westlaw flag 16
Walton v Gardiner (1993) 177 CLR 378 Australia - Commonwealth circa 1993 Legal Online / Westlaw flag 1604
Commonwealth v Verwayen (1990) 170 CLR 394 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 2015
Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119; (1987) 70 ALR 672; (1987) 18 ATR 439; (1987) 12 ALD 257 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 69
Cole v Cunningham (1983) 81 FLR 158; 49 ALR 123 Australia circa 1983 Legal Online / Westlaw flag 8
AGC (Investments) Ltd v FCT 21 ATR 1379 Australia circa 1945 Legal Online / Westlaw flag 13
Deputy Commissioner of Taxation v Mackey 64 FLR 432; (1982) 45 ALR 284; (1982) 13 ATR 547 Australia circa 1945 Legal Online / Westlaw flag 53
Attorney General of Hong Kong v Ng Yuen Shiu [1983] 2 AC 629 United Kingdom circa 1983 LexisNexis / Westlaw flag 304
Daihatsu Australia Pty Ltd v Deputy Commissioner of Taxation (2001) 182 ALR 239; (2000) 46 ATR 129 Australia circa 2000 LexisNexis AU flag 9
Clyne v Deputy Commissioner of Taxation (1982) 43 ALR 342; (1982) 56 ALJR 857; (1982) 13 ATR 481 Australia circa 1982 LexisNexis AU flag 55

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