Commissioner of Taxation v Carter 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
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII	2
Bendel and Commissioner of Taxation (Taxation)	[2023] AATA 3074	Administrative Appeals Tribunal	Australia	28 Sep 2023	AustLII	1
Australian Securities and Investments Commission v Darranda Pty Ltd (Liability)	[2024] FCA 1015	Federal Court of Australia	Australia - Commonwealth	4 Sep 2024	AustLII
Abano & Abano	[2024] FedCFamC1F 331	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	17 May 2024	AustLII	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	1
Haycraft v AF1 Services Pty Ltd	[2023] FCA 774; (2023) 168 ACSR 489	Federal Court of Australia	Australia - Commonwealth	4 Jul 2023	AustLII	3
Emerald & Emerald	[2023] FedCFamC1F 183	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	27 Mar 2023	AustLII	1
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	59
Khalif v Khalif	[2022] HCATrans 68	High Court of Australia	Australia - Commonwealth	13 Apr 2022	AustLII
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	8
Maxwell v Maxwell	[2022] NSWSC 1028	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2022	AustLII	7
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
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	1

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

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
Khalif v Khalif	[2022] HCATrans 68	High Court of Australia	Australia - Commonwealth	13 Apr 2022	AustLII
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	20
Masson v Parsons	[2019] HCA 21; (2019) 266 CLR 554; (2019) 368 ALR 583; (2019) 93 ALJR 848; (2019) 59 Fam LR 503	High Court of Australia	Australia - Commonwealth	19 Jun 2019	AustLII	178
Hart v F C of T	[2018] FCAFC 61; (2018) 261 FCR 406	Federal Court of Australia	Australia - Commonwealth	20 Apr 2018	AustLII	8
Thorne v Kennedy	[2017] HCA 49; (2017) 263 CLR 85; (2017) 350 ALR 1; [2017] FLC 93-807; (2017) 91 ALJR 1260; (2017) 56 Fam LR 559	High Court of Australia	Australia - Commonwealth	8 Nov 2017	AustLII	316
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	33
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	74
Commissioner of Taxation v Linter Textiles Australia Ltd	[2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913	High Court of Australia	Australia - Commonwealth	26 Apr 2005	AustLII	119
Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd	(2004) 219 CLR 165		Australia - Commonwealth	circa 2004	Legal Online / Westlaw	1680
Ermogenous v Greek Orthodox Community of SA Inc	[2002] HCA 8; (2002) 209 CLR 95; (2002) 187 ALR 92; (2002) 112 IR 56; [2002] Aust Contract Reports 90-144; (2002) 76 ALJR 465; (2002) 51 AILR 4-596; (2002) 23 Leg Rep 9	High Court of Australia	Australia - Commonwealth	7 Mar 2002	AustLII	635
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	286
Weissensteiner v R	[1993] HCA 65; (1993) 178 CLR 217; (1993) 117 ALR 545; (1993) 68 ALJR 23; (1993) 68 A Crim R 251	High Court of Australia	Australia - Commonwealth	17 Nov 1993	AustLII	548
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	35
Harmer v FCT	[1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89	High Court of Australia	Australia - Commonwealth	circa 1991	AustLII	120
R v Falconer	(1990) 171 CLR 30		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	223
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	26
Calverley v Green	[1984] HCA 81; (1984) 155 CLR 242; [1984] FLC 91-565; 56 ALR 483; (1984) 59 ALJR 111; 9 Fam LR 940	High Court of Australia	Australia - Commonwealth	6 Dec 1984	AustLII	868
Taylor v Johnson	[1983] HCA 5; (1983) 151 CLR 422; 45 ALR 265; (1983) 57 ALJR 197	High Court of Australia	Australia - Commonwealth	23 Feb 1983	AustLII	614
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII	181
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	32
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	71
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	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	29
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	72
FCT v Taylor	[1929] HCA 13; (1929) 42 CLR 80; 35 ALR 169	High Court of Australia	Australia - Commonwealth	30 May 1929	AustLII	34
Glenn v Federal Commissioner of Land Tax	[1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465	High Court of Australia	Australia - Commonwealth	16 Sep 1915	AustLII	107
Matthews v Matthews	[1913] HCA 49; (1913) 17 CLR 8	High Court of Australia	Australia - Commonwealth	13 Oct 1913	AustLII	10
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	8
Maxwell v Maxwell	[2022] NSWSC 1028	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2022	AustLII	7
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	24
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	21
Re Transphere Pty Ltd	(1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426		Australia - New South Wales	circa 1986	LexisNexis AU	35
Rose v Rose	(1986) 7 NSWLR 679		Australia - New South Wales	circa 1986	LexisNexis AU	23
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	96
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
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	1
Dewar v Dewar	[1975] 2 All ER 728; [1975] 1 WLR 1532		United Kingdom	circa 1975	LexisNexis	21
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	239
Re Stratton ’ s Disclaimer	[1958] Ch 42	Court of Chancery	United Kingdom	circa 1958	LexisNexis / Westlaw	20
Re Parsons	[1943] Ch 12; [1942] 2 All ER 496	Court of Chancery	United Kingdom	circa 1943	LexisNexis / Westlaw	16
Lady Naas v Westminster Bank Ltd	[1940] AC 366		United Kingdom	circa 1940	LexisNexis / Westlaw	49
Mallott v Wilson	[1903] UKLawRpCh 102; [1903] 2 Ch 494		United Kingdom	27 May 1903	CommonLII	22
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	12
Standing v Bowring	[1885] UKLawRpCh 282; (1885) 31 Ch D 282	Court of Chancery	United Kingdom	18 Dec 1885	CommonLII	66
Hill v Wilson	[1873] UKLawRpCh 70; (1873) LR 8 LRCh App 888		United Kingdom	12 Jun 1873	CommonLII	4
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	12
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	9
Townson v Tickell	[1814-23] All ER 164; (1819) 3 B & Ald 31; 106 ER 575		United Kingdom	circa 1814	LexisNexis	33
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	4
Humphreys versus Bethily	[1726] EngR 505; 86 ER 391; (1726) 2 Vent 198	King's Bench	United Kingdom	circa 1726	CommonLII	2
Thompson v Leach	(1690) 2 Vent 198	King's Bench	United Kingdom	circa 1690		37
Butler and Baker's Case	[1591] EngR 2; 76 ER 684; (1591) 3 Co Rep 25	King's Bench	United Kingdom	circa 1591	CommonLII	12
25 Er 753	25 ER 753		United Kingdom		CommonLII	2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback