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Cameron v Deputy FCT   flag  24

[1923] HCA 4; (1923) 32 CLR 68; 29 ALR 119
High Court of Australia
Australia - Commonwealth
20th March, 1923

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Queensland Nickel Pty Ltd v Commonwealth of Australia [2015] HCA 12; (2015) 255 CLR 252; (2015) 318 ALR 182; (2015) 89 ALJR 451; (2015) 151 ALD 49 High Court of Australia Australia - Commonwealth 8 Apr 2015 AustLII flag 8
Fortescue Metals Group Ltd v Commonwealth [2013] HCA 34; (2013) 250 CLR 548; (2013) 300 ALR 26; 89 ATR 1; 87 ALJR 935 High Court of Australia Australia - Commonwealth 7 Aug 2013 AustLII flag 27
Fortescue Metals Group Ltd v The Commonwealth of Australia [2013] HCATrans 43 High Court of Australia Australia - Commonwealth 8 Mar 2013 AustLII flag
Fortescue Metals Group Ltd v The Commonwealth of Australia [2013] HCATrans 41 High Court of Australia Australia - Commonwealth 6 Mar 2013 AustLII flag
Permanent Trustee Australia Ltd v Commissioner of State Revenue [2004] HCATrans 43 High Court of Australia Australia - Commonwealth 4 Mar 2004 AustLII flag
Paliflex Pty Ltd v Chief Commissioner of State Revenue [2003] HCATrans 343 High Court of Australia Australia - Commonwealth 10 Sep 2003 AustLII flag
Department of Trade, Labour and Transport v South Seas International Ltd [1991] CKHC 1 High Court of the Cook Islands Cook Islands 20 Sep 1991 PacLII flag
Street v Queensland Bar Association [1989] HCA 53; (1989) 168 CLR 461; 88 ALR 321; (1989) 63 ALJR 715 High Court of Australia Australia - Commonwealth 16 Nov 1989 AustLII flag 328
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
Conroy v Carter [1968] HCA 39; (1968) 118 CLR 90; [1968] ALR 545; 42 ALJR 96 High Court of Australia Australia - Commonwealth 25 Jun 1968 AustLII flag 18
Commissioner of Taxation v Clyne [1958] HCA 10; (1958) 100 CLR 246; [1958] ALR 474; 11 ATD 428; 32 ALJR 132 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 50
"The Australian Constitution - Applicability of Section 55(1) to Non-Revenue Legislation" [1957] Res Jud 79 Jones, F L Australia circa 1957 AustLII flag
South Australia v The Commonwealth [1942] HCA 14; (1942) 65 CLR 373; [1942] ALR 186; (1942) 7 ATD 1 High Court of Australia Australia - Commonwealth 23 Jul 1942 AustLII flag 271
South Australia v Commonwealth (M04/1942) (Lead action) ("First Uniform Tax case") - Reasons for judgment [1942] HCASCF 42 High Court of Australia Australia - Commonwealth 23 Jul 1942 AustLII flag
W R Moran Pty Ltd v Deputy FCT (NSW) [1940] UKPCHCA 3; (1940) 63 CLR 338 Privy Council Australia - Commonwealth 30 May 1940 AustLII flag 36
W R Moran Pty Ltd v The Deputy Commissioner of Taxation for New South Wales and the Attorney-General of New South Wales (Australia) [1940] UKPC 32 Privy Council United Kingdom 30 May 1940 BAILII flag
Deputy Commissioner of Taxation v W R Moran Pty Ltd (The Flour Tax Case) [1939] ArgusLawRp 54; (1939) 45 ALR 357 Argus Law Reports Australia 25 Jul 1939 AustLII flag
Deputy FCT (NSW) v W R Moran Pty Ltd [1939] HCA 27; (1939) 61 CLR 735; [1939] ALR 357; 5 ATD 204; (1939) 13 ALJR 205 High Court of Australia Australia - Commonwealth 25 Jul 1939 AustLII flag 92
Elliott v The Commonwealth [1936] HCA 7; (1936) 54 CLR 657; [1936] ALR 174; (1936) 9 ALJR 455 High Court of Australia Australia - Commonwealth 6 Mar 1936 AustLII flag 25
James v Commonwealth [1928] HCA 45; (1928) 41 CLR 442 High Court of Australia Australia - Commonwealth 12 Dec 1928 AustLII flag 32
Cameron v Deputy FCT (Tas) [1924] HCA 12; 34 CLR 8; 30 ALR 170 High Court of Australia Australia - Commonwealth 22 May 1924 AustLII flag 8
Cameron v Deputy FCT [1923] HCA 4; (1923) 32 CLR 68; 29 ALR 119 High Court of Australia Australia - Commonwealth 20 Mar 1923 AustLII flag 24

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Fortescue Metals Group Ltd v Commonwealth: The mining tax, discrimination and federalism (Case Note)" [2014] UNSWLRS 35 Lynch, Andrew Australia circa 2014 AustLII flag
"High Court's Conception of Discrimination: Origins, Applications, and Implications, The" (2007) 29 Sydney Law Review 263 Simpson, Amelia Australia circa 2007 AustLII flag 11
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
"The Australian Constitution - Applicability of Section 55(1) to Non-Revenue Legislation" [1957] Res Jud 79 Jones, F L Australia circa 1957 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Donald Norman Cameron v The Deputy FCT in Tasmania [1923] ArgusLawRp 10; (1923) 29 ALR 119 Argus Law Reports Australia circa 1923 AustLII flag 1
Boese v Farleigh Estate Sugar Co Ltd [1919] HCA 35; 26 CLR 477 High Court of Australia Australia - Commonwealth 25 Jul 1919 AustLII flag 11
Federated Saw Mill &c Employes of Australasia v James Moore & Son Pty Ltd [1909] HCA 43; 8 CLR 465; 15 ALR 374 High Court of Australia Australia - Commonwealth 25 Jun 1909 AustLII flag 48
R v Barger [1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374 High Court of Australia Australia - Commonwealth 26 Jun 1908 AustLII flag 152
Colonial Sugar Refining Co Ltd v Irving [1906] UKLawRpAC 10; [1906] AC 360; 22 TLR 405; 75 LJPC 54; 94 LT 387 United Kingdom 28 Mar 1906 CommonLII flag 21
Knowlton v Moore 178 US 41; 44 L Ed 969; 20 SCt 747 United States Supreme Court United States 14 May 1900 WorldLII flag 131
2 KB 543 2 KB 543 United Kingdom circa 1906 LexisNexis / Westlaw flag 3

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