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Hedges v Commissioner of Taxation   flag  1

[2022] FCA 1389
Federal Court of Australia
Australia - Commonwealth
23rd November, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hedges v Commissioner of Taxation [2023] FCAFC 105 Federal Court of Australia Australia - Commonwealth 12 Jul 2023 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth) s103
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Partnership Act 1892 (NSW) s19, s20, s39, s60
Stamp Duties Act 1923 (SA) s4, s60

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hedges and Commissioner of Taxation (Taxation) [2020] AATA 5307 Administrative Appeals Tribunal Australia 23 Dec 2020 AustLII flag 1
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
Wilkie v Gordian Runoff Ltd [2005] HCA 17; (2005) 221 CLR 522; 214 ALR 410; 79 ALJR 872; 13 ANZ Insurance Cases 61-641 High Court of Australia Australia - Commonwealth 7 Apr 2005 AustLII flag 388
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 80

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