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Commissioner of Taxation v Carter   flag  14

[2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325
High Court of Australia
Australia - Commonwealth
6th April, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Bosanac v Commissioner of Taxation [2022] HCA 34; (2022) 275 CLR 37; (2022) 405 ALR 424; (2022) 96 ALJR 976; (2022) 65 Fam LR 508; (2022) 115 ATR 35 High Court of Australia Australia - Commonwealth 12 Oct 2022 AustLII flag 59
Resilient Investment Group Pty Ltd v Barnet and Hodgkinson as liquidators of Spitfire Corporation Ltd (in liq) [2023] NSWCA 118; (2023) 111 NSWLR 446 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 May 2023 AustLII flag 8
Maxwell v Maxwell [2022] NSWSC 1028 Supreme Court of New South Wales Australia - New South Wales 3 Aug 2022 AustLII flag 7
Haycraft v AF1 Services Pty Ltd [2023] FCA 774; (2023) 168 ACSR 489 Federal Court of Australia Australia - Commonwealth 4 Jul 2023 AustLII flag 3
Abano & Abano [2024] FedCFamC1F 331 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 17 May 2024 AustLII flag 2
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Morris & Morris (No 7) [2024] FedCFamC1F 12 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 23 Jan 2024 AustLII flag 1
Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 Administrative Appeals Tribunal Australia 28 Sep 2023 AustLII flag 1
Koh v Samuel Conrad Buckeridge as executor of the estate of Leonard Walter Buckeridge [No 3] [2023] WASC 42 Supreme Court of Western Australia Australia - Western Australia 28 Mar 2023 AustLII flag 1
Emerald & Emerald [2023] FedCFamC1F 183 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 27 Mar 2023 AustLII flag 1
Karri Country Produce Pty Ltd As Trustee for the Franceschi Trust v Advance Packing & Marketing Services Pty Ltd As Trustee for the Apms Unit Trust [No 4] [2024] WASC 377 Supreme Court of Western Australia Australia - Western Australia 16 Oct 2024 AustLII flag
Australian Securities and Investments Commission v Darranda Pty Ltd (Liability) [2024] FCA 1015 Federal Court of Australia Australia - Commonwealth 4 Sep 2024 AustLII flag
Khalif v Khalif [2022] HCATrans 68 High Court of Australia Australia - Commonwealth 13 Apr 2022 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Bar Exam" [2022] NSWBarAssocNews 73 Editors Australia circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s95, s95A, s95AAA, s96, s97, s98, s99, s99A
Income Tax Assessment Act 1997 (Cth) s1.7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510; 10 ATR 942 Australia - New South Wales circa 1980 LexisNexis AU flag 96
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
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag 72
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
Standing v Bowring [1885] UKLawRpCh 282; (1885) 31 Ch D 282 Court of Chancery United Kingdom 18 Dec 1885 CommonLII flag 66
Bosanac v Commissioner of Taxation [2022] HCA 34; (2022) 275 CLR 37; (2022) 405 ALR 424; (2022) 96 ALJR 976; (2022) 65 Fam LR 508; (2022) 115 ATR 35 High Court of Australia Australia - Commonwealth 12 Oct 2022 AustLII flag 59
Lady Naas v Westminster Bank Ltd [1940] AC 366 United Kingdom circa 1940 LexisNexis / Westlaw flag 49
Thompson v Leach (1690) 2 Vent 198 King's Bench United Kingdom circa 1690 flag 37
Dwight v Commissioner of Taxation [1992] FCA 178; (1992) 37 FCR 178; 107 ALR 407; (1992) 23 ATR 236 Federal Court of Australia Australia - Commonwealth 29 Apr 1992 AustLII flag 35
Re Transphere Pty Ltd (1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426 Australia - New South Wales circa 1986 LexisNexis AU flag 35
FCT v Taylor [1929] HCA 13; (1929) 42 CLR 80; 35 ALR 169 High Court of Australia Australia - Commonwealth 30 May 1929 AustLII flag 34
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70; (1998) 39 ATR 277 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 33
Townson v Tickell [1814-23] All ER 164; (1819) 3 B & Ald 31; 106 ER 575 United Kingdom circa 1814 LexisNexis flag 33
Taylor v FCT [1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148 High Court of Australia Australia - Commonwealth 8 Apr 1970 AustLII flag 32
FCT v Cornell [1946] HCA 32; (1946) 73 CLR 394; 8 ATD 184; 3 AITR 405 High Court of Australia Australia - Commonwealth 3 Oct 1946 AustLII flag 31
Tindal v FCT [1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152 High Court of Australia Australia - Commonwealth 23 Aug 1946 AustLII flag 29
FCT v Galland [1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69 High Court of Australia Australia - Commonwealth 16 Dec 1986 AustLII flag 26
Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184; (2017) 106 ATR 151 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Jul 2017 AustLII flag 24
Rose v Rose (1986) 7 NSWLR 679 Australia - New South Wales circa 1986 LexisNexis AU flag 23
Mallott v Wilson [1903] UKLawRpCh 102; [1903] 2 Ch 494 United Kingdom 27 May 1903 CommonLII flag 22
Mirzikinian v Tom & Bill Waterhouse Pty Ltd [2009] NSWCA 296 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Oct 2009 AustLII flag 21
Dewar v Dewar [1975] 2 All ER 728; [1975] 1 WLR 1532 United Kingdom circa 1975 LexisNexis flag 21
Commissioner of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7; (2020) 268 CLR 281; (2020) 376 ALR 378; 94 ALJR 423 High Court of Australia Australia - Commonwealth 18 Mar 2020 AustLII flag 20
Re Stratton ’ s Disclaimer [1958] Ch 42 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 20
Re Parsons [1943] Ch 12; [1942] 2 All ER 496 Court of Chancery United Kingdom circa 1943 LexisNexis / Westlaw flag 16
London and County Banking Co Ltd v London and River Plate Bank Ltd [1888] UKLawRpKQB 166; (1888) 21 QBD 535 Queen's Bench United Kingdom 30 Oct 1888 CommonLII flag 12
William Siggers v Thomas Sutton Evans [1855] EngR 46; 5 E & B 367; 24 LJQB 305; 119 ER 518 Queen's Bench United Kingdom circa 1855 CommonLII flag 12
Butler and Baker's Case [1591] EngR 2; 76 ER 684; (1591) 3 Co Rep 25 King's Bench United Kingdom circa 1591 CommonLII flag 12
Vegners v FCT (1991) 21 ATR 1347 Australia circa 1991 Legal Online / Westlaw flag 11
Commissioner of Taxation v Harmer (1990) 24 FCR 237; 94 ALR 541; (1990) 21 ATR 623 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 11
Matthews v Matthews [1913] HCA 49; (1913) 17 CLR 8 High Court of Australia Australia - Commonwealth 13 Oct 1913 AustLII flag 10
M Petrie v John Bury , Executors of James Bury [1824] EngR 103; 3 B & C 353; 107 ER 764 Kings Bench United Kingdom circa 1824 CommonLII flag 9
Resilient Investment Group Pty Ltd v Barnet and Hodgkinson as liquidators of Spitfire Corporation Ltd (in liq) [2023] NSWCA 118; (2023) 111 NSWLR 446 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 May 2023 AustLII flag 8
Hart v F C of T [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 8
Maxwell v Maxwell [2022] NSWSC 1028 Supreme Court of New South Wales Australia - New South Wales 3 Aug 2022 AustLII flag 7
"Principles of Disclaimer of Gifts" (1999) 28 University of Western Australia Law Review 65 University of Western Australia Law Review Australia circa 1999 AustLII flag 7
Hill v Wilson [1873] UKLawRpCh 70; (1873) LR 8 LRCh App 888 United Kingdom 12 Jun 1873 CommonLII flag 4
Sir Edward Mansell Bart Plaintiff; Rawleigh Mansell Esq & Al' Defendants [1732] EngR 187; 24 ER 913; (1732) 2 PWms 678 King's Bench United Kingdom circa 1732 CommonLII flag 4
Haycraft v AF1 Services Pty Ltd [2023] FCA 774; (2023) 168 ACSR 489 Federal Court of Australia Australia - Commonwealth 4 Jul 2023 AustLII flag 3
Abano & Abano [2024] FedCFamC1F 331 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 17 May 2024 AustLII flag 2
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
"Income and Estate Taxation Affecting Trusts" (1957-1958) 1 Melbourne University Law Review 419 Melbourne University Law Review Australia circa 1958 AustLII flag 2
Humphreys versus Bethily [1726] EngR 505; 86 ER 391; (1726) 2 Vent 198 King's Bench United Kingdom circa 1726 CommonLII flag 2
25 Er 753 25 ER 753 United Kingdom circa 2023 CommonLII flag 2
Morris & Morris (No 7) [2024] FedCFamC1F 12 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 23 Jan 2024 AustLII flag 1
Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 Administrative Appeals Tribunal Australia 28 Sep 2023 AustLII flag 1
Koh v Samuel Conrad Buckeridge as executor of the estate of Leonard Walter Buckeridge [No 3] [2023] WASC 42 Supreme Court of Western Australia Australia - Western Australia 28 Mar 2023 AustLII flag 1
Emerald & Emerald [2023] FedCFamC1F 183 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 27 Mar 2023 AustLII flag 1
Karri Country Produce Pty Ltd As Trustee for the Franceschi Trust v Advance Packing & Marketing Services Pty Ltd As Trustee for the Apms Unit Trust [No 4] [2024] WASC 377 Supreme Court of Western Australia Australia - Western Australia 16 Oct 2024 AustLII flag
Australian Securities and Investments Commission v Darranda Pty Ltd (Liability) [2024] FCA 1015 Federal Court of Australia Australia - Commonwealth 4 Sep 2024 AustLII flag
Khalif v Khalif [2022] HCATrans 68 High Court of Australia Australia - Commonwealth 13 Apr 2022 AustLII flag
"Bar Exam" [2022] NSWBarAssocNews 73 Editors Australia circa 2022 AustLII flag

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