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Hii v Commissioner of Taxation   flag  14

[2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501
Federal Court of Australia
Australia - Commonwealth
23rd April, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hii v Commissioner of Taxation [2020] FCA 1452 Federal Court of Australia Australia - Commonwealth 9 Oct 2020 AustLII flag
Commissioner of Taxation v Addy [2020] FCAFC 135; 280 FCR 46; 382 ALR 68 Federal Court of Australia Australia - Commonwealth 6 Aug 2020 AustLII flag 20
Hii v Commissioner of Taxation (No 2) [2020] FCA 345 Federal Court of Australia Australia - Commonwealth 4 Mar 2020 AustLII flag 1
Hii v The Commissioner of Taxation of the Commonwealth of Australia [2019] HCATrans 97 High Court of Australia Australia - Commonwealth 15 May 2019 AustLII flag 1
Goodwin Street Developments Pty Ltd v DSD Builders Pty Ltd [2018] NSWCA 276; (2018) 98 NSWLR 712 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Nov 2018 AustLII flag 18
Nguyen v FCT [2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1 Federal Court of Australia Australia - Commonwealth 18 Sep 2018 AustLII flag 12
Chhua v Commissioner of Taxation [2018] FCAFC 86; (2018) 262 FCR 228 Federal Court of Australia Australia - Commonwealth 6 Jun 2018 AustLII flag 9
Featherby v Commissioner of Taxation (No 2) [2016] FCA 465; (2016) 240 FCR 149; (2016) 103 ATR 146; (2016) 152 ALD 548 Federal Court of Australia Australia - Commonwealth 6 May 2016 AustLII flag 2
Featherby v Commissioner of Taxation [2016] FCA 454 Federal Court of Australia Australia - Commonwealth 3 May 2016 AustLII flag 6
FCT v Bosanac [2016] FCA 448; (2016) 103 ATR 51 Federal Court of Australia Australia - Commonwealth 29 Apr 2016 AustLII flag 15
Hii v Commissioner of Taxation (No 3) [2016] FCA 58; (2016) 238 FCR 304 Federal Court of Australia Australia - Commonwealth 8 Feb 2016 AustLII flag 18
Bennett and Commissioner of Taxation [2015] AATA 455 Administrative Appeals Tribunal Australia 29 Jun 2015 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to Reconsider Futuris" (2019) 43 Melbourne University Law Review 44 Azzi, John Australia circa 2019 AustLII flag 1
"Practical Injustice in the Context of Private Tax Rulings" (2016) 39 University of New South Wales Law Journal 1096 Azzi, John Australia circa 2016 AustLII flag 1

Legislation Cited

Legislation Name Provision
Customs Act 1901 (Cth)
Federal Court of Australia Act 1976 (Cth) s31A
Income Tax Assessment Act 1936 (Cth) s166, s170, s175
Income Tax Assessment Act (Cth) s17.5
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s14ZY, s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s39.32
Tax Laws Amendment (Improvements to Self Assessment) Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Roberts v Deputy Commissioner of Taxation [2015] FCA 238; (2015) 101 ATR 71 Federal Court of Australia Australia - Commonwealth 19 Mar 2015 AustLII flag 8
Donoghue v Commissioner of Taxation [2015] FCA 235; (2015) 323 ALR 337 Federal Court of Australia Australia - Commonwealth 17 Mar 2015 AustLII flag 11
Commissioner of Taxation v Hii [2014] FCAFC 147; (2014) 99 ATR 579 Federal Court of Australia Australia - Commonwealth 28 Oct 2014 AustLII flag 2
Hii v Commissioner of Taxation [2014] FCA 967 Federal Court of Australia Australia - Commonwealth 8 Sep 2014 AustLII flag 2
Roberts v Deputy Commissioner of Taxation [2013] FCA 1108; (2013) 228 FCR 280; (2013) 96 ATR 851 Federal Court of Australia Australia - Commonwealth 29 Oct 2013 AustLII flag 15
Gashi v Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Mar 2013 AustLII flag 88
Blues Pty Ltd v Deputy Commissioner of Taxation [2012] FCA 320 Federal Court of Australia Australia - Commonwealth 2 Feb 2012 AustLII flag 3
SZOOR v Minister for Immigration and Citizenship [2012] FCAFC 58; (2012) 202 FCR 1; (2012) 289 ALR 463; (2012) 127 ALD 1 Federal Court of Australia Australia - Commonwealth circa 2012 AustLII flag 378
Woods v Deputy Commissioner of Taxation [2011] TASSC 68; (2011) 86 ATR 620 Supreme Court of Tasmania Australia - Tasmania 16 Dec 2011 AustLII flag 15
Mount Pritchard & District Community Club Ltd v Commissioner of Taxation [2011] FCAFC 129; (2011) 196 FCR 549; (2011) 85 ATR 496 Federal Court of Australia Australia - Commonwealth 17 Oct 2011 AustLII flag 14
Plaintiff M70/2011 v Minister for Immigration and Citizenship [2011] HCA 32; (2011) 244 CLR 144; (2011) 280 ALR 18; (2011) 85 ALJR 891; (2011) 122 ALD 237 High Court of Australia Australia - Commonwealth 31 Aug 2011 AustLII flag 400
Denlay v FCT [2011] FCAFC 63; (2011) 193 FCR 412; [2011] ATC 20-260 Federal Court of Australia Australia - Commonwealth 11 May 2011 AustLII flag 47
Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37; (2011) 191 FCR 400; (2011) 276 ALR 231; 82 ATR 663 Federal Court of Australia Australia - Commonwealth 17 Mar 2011 AustLII flag 25
Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 2) [2010] FCA 1296; (2010) 81 ATR 40 Federal Court of Australia Australia - Commonwealth 25 Nov 2010 AustLII flag 26
Spencer v Commonwealth [2010] HCA 28; (2010) 241 CLR 118; (2010) 269 ALR 233; (2010) 84 ALJR 612; [2010] ALMD 7244 High Court of Australia Australia - Commonwealth 1 Sep 2010 AustLII flag 1985
Commissioner of Taxation v BHP Billiton Finance Ltd [2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169 Federal Court of Australia Australia - Commonwealth 17 Mar 2010 AustLII flag 23
Minister for Immigration and Citizenship v SZMDS [2010] HCA 16; (2010) 240 CLR 611; (2010) 266 ALR 367; (2010) 84 ALJR 369; (2010) 115 ALD 248 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 3436
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566; 249 ALR 87; [2008] ATC 20-037; 103 ALD 238; 48 AAR 500; 73 ATR 276 Federal Court of Australia Australia - Commonwealth 4 Jul 2008 AustLII flag 52
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 393
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Kajewski v FCT [2003] FCA 258; (2003) 52 ATR 455 Federal Court of Australia Australia - Commonwealth 26 Mar 2003 AustLII flag 21
Three Rivers District Council v Governor and Co of the Bank of England (No 3) [2003] 2 AC 1 United Kingdom circa 2003 LexisNexis / Westlaw flag 1
Re Refugee Review Tribunal; Ex parte Aala [2000] HCA 57; (2000) 204 CLR 82; (2000) 176 ALR 219; (2000) 75 ALJR 52; (2000) 62 ALD 285; (2000) 21 Leg Rep 6 High Court of Australia Australia - Commonwealth 16 Nov 2000 AustLII flag 2051
Corporation of the City of Enfield v Development Assessment Commission [2000] HCA 5; (2000) 199 CLR 135; (2000) 169 ALR 400; (2000) 74 ALJR 490; (2000) 60 ALD 342; (2000) 106 LGERA 419; (2000) 21 Leg Rep 19 High Court of Australia Australia - Commonwealth 10 Feb 2000 AustLII flag 839
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Oshlack v Richmond River Council [1998] HCA 11; (1998) 193 CLR 72; (1998) 152 ALR 83; (1998) 72 ALJR 578; (1998) 96 LGERA 173; [1998] 4 Leg Rep 18 High Court of Australia Australia - Commonwealth 25 Feb 1998 AustLII flag 3665
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
FCT v Stokes [1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 46
Ainsworth v Criminal Justice Commission [1992] HCA 10; (1992) 175 CLR 564; (1992) 106 ALR 11; (1992) 66 ALJR 271; 59 A Crim R 255 High Court of Australia Australia - Commonwealth 9 Apr 1992 AustLII flag 1665
Lighthouse Philatelics Pty Ltd v Commissioner of Taxation [1991] FCA 506; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257 Federal Court of Australia Australia - Commonwealth 30 Oct 1991 AustLII flag 92
Stevenson v Commissioner of Taxation (1991) 29 FCR 282; (1991) 22 ATR 56 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 23
Fletcher v Commissioner of Taxation [1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 193
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
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
Australasian Jam Co Pty Ltd v FCT [1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 87
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
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 93
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Wilson v Chambers & Co Pty Ltd [1926] HCA 15; (1926) 38 CLR 131; (1926) 32 ALR 274 High Court of Australia Australia - Commonwealth 8 Jun 1926 AustLII flag 81
Kolotex Hosiery (Australia) Pty Ltd v FCT [1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240 High Court of Australia Australia - Commonwealth 3 May 1899 AustLII flag 81

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