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Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v Commissioner of Taxation of the Commonwealth of Australia   flag 

[2016] HCATrans 237
High Court of Australia
Australia - Commonwealth
11th October, 2016

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s102M, s102P, s177E
Taxation Administration Act (NSW)
Land Tax Act (Vic)
Finance Act 1984 s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Beck [2016] NSWCA 218; (2016) 334 ALR 692 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Aug 2016 AustLII flag 14
Commissioner of State Taxation v Cyril Henschke Pty Ltd [2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 40
Finch v Telstra Super Pty Ltd [2010] HCA 36; (2010) 242 CLR 254; (2010) 271 ALR 236; (2010) 84 ALJR 726 High Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 127
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 74
Kennon v Spry [2008] HCA 56; (2008) 238 CLR 366; (2008) 251 ALR 257; [2008] FLC 93-388; (2008) 83 ALJR 145; (2008) 40 Fam LR 1 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 375
Kain v Hutton [2008] NZSC 61; [2008] 3 NZLR 589 Supreme Court of New Zealand New Zealand 7 Aug 2008 NZLII flag 47
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 92
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 238
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 286
Elders Trustee and Executor Co Ltd v E G Reeves Pty Ltd [1987] FCA 332; (1987) 78 ALR 193 Federal Court of Australia Australia - Commonwealth 29 Sep 1987 AustLII flag 227
McPhail v Doulton [1970] UKHL 1; [1971] AC 424; [1970] 2 All ER 228; [1970] 2 WLR 1110 House of Lords United Kingdom 6 May 1970 BAILII flag 163
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 241
Mahony v Commissioner of Taxation (1967) 41 ALJR 232; 14 ATD 519; (1967) 10 AITR 463 Australia circa 1967 flag 36
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 141
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd [1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281 United Kingdom circa 1963 LexisNexis / Westlaw flag 49
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 409
23 Modern Law Review 192 23 Modern Law Review 192 Modern Law Review United Kingdom circa 2001 HeinOnline flag 1

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