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Cadbury-Fry-Pascall Pty Ltd v FCT   flag  47

[1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471
High Court of Australia
Australia - Commonwealth
10th November, 1944

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bosanac v Commissioner of Taxation [2019] HCA 41; (2019) 374 ALR 425; (2019) 93 ALJR 1327 High Court of Australia Australia - Commonwealth 22 Nov 2019 AustLII flag 35
Matthew Crowley v Chief Executive Officer, Department of Commerce [2017] WAIRComm 262 Western Australian Industrial Relations Commission Australia - Western Australia 12 May 2017 AustLII flag
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 25
Whitby Land Co Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCA 28; 104 ATR 784 Federal Court of Australia Australia - Commonwealth 30 Jan 2017 AustLII flag 2
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503 Federal Court of Australia Australia - Commonwealth 7 May 2015 AustLII flag 16
Pty Ltd v Risgalla (No 2) [2015] ACTSC 30 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 26 Feb 2015 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Jardin v Metcash Ltd [2011] NSWCA 409; (2011) 285 ALR 677; (2011) 214 IR 448 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Dec 2011 AustLII flag 66
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR TR2011/5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
South Australia v Lampard-Trevorrow [2008] SASC 370 Supreme Court of South Australia Australia - South Australia 24 Dec 2008 AustLII flag 13
GE Capital Finance Pty Ltd v FCT [2007] FCA 558; (2007) 159 FCR 473; (2007) 66 ATR 447 Federal Court of Australia Australia - Commonwealth 19 Apr 2007 AustLII flag 9
Currency Corporation Pty Ltd v Wyong Shire Council [2006] NSWLEC 692; (2006) 155 LGERA 230 Land and Environment Court of New South Wales Australia - New South Wales 3 Nov 2006 AustLII flag 18
Administration of Norfolk Island v Pitcher [2005] FCAFC 179; 144 FCR 572 Federal Court of Australia Australia - Commonwealth 30 Aug 2005 AustLII flag
Platypus Leasing Inc v FCT (No 3) [2005] NSWSC 388; 189 FLR 441; 59 ATR 84 Supreme Court of New South Wales Australia - New South Wales 17 May 2005 AustLII flag 13
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2005] WASCA 71; (2005) 59 ATR 5 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Apr 2005 AustLII flag 11
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297 Supreme Court of Western Australia Australia - Western Australia 14 Sep 2004 AustLII flag 4
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
O'Meara v FCT [2003] FCA 217; 128 FCR 376; 52 ATR 437 Federal Court of Australia Australia - Commonwealth 25 Mar 2003 AustLII flag 4
Secretary, Department of Family and Community Services and Lind, Re [2003] AATA 242; (2003) 36 AAR 498; (2003) 5 (9) SSR 122 Administrative Appeals Tribunal Australia 13 Mar 2003 AustLII flag 2
Liaver v Errington [2003] QCA 5 Supreme Court of Queensland - Court of Appeal Australia - Queensland 31 Jan 2003 AustLII flag 2
McGillivray v Piper [2000] WASCA 245; 182 ALR 282; 157 FLR 196; [2000] FLC 93-046; 26 Fam LR 562 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 Sep 2000 AustLII flag 6
City of Bayswater v Minister for Family and Children's Services [2000] WASCA 151; (2000) 108 LGERA 182 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Jun 2000 AustLII flag 8
Re Gregg Prechelt [1999] QSC 36 Supreme Court of Queensland Australia - Queensland 3 Mar 1999 AustLII flag 2
Big Country Developments Pty Ltd v Penrith City Council [1997] NSWLEC 192 Land and Environment Court of New South Wales Australia - New South Wales 8 Dec 1997 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Kerry Matthew Stokes [1996] FCA 1938 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag
FCT v Stokes [1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 46
Kerry Matthew Stokes v the FCT [1996] FCA 1439 Federal Court of Australia Australia - Commonwealth 3 May 1996 AustLII flag
Winn v Director General of the National Parks and Wildlife Service [1995] NSWLEC 199 Land and Environment Court of New South Wales Australia - New South Wales 23 Nov 1995 AustLII flag 1
Northern Suburbs General Cemetery Reserve Trust v Commonwealth [1993] HCA 12; (1993) 176 CLR 555 High Court of Australia Australia - Commonwealth 11 Mar 1993 AustLII flag 78
Re Taxation Appeals [1990] AATA 63; 21 ATR 3323 Administrative Appeals Tribunal Australia 19 Mar 1990 AustLII flag
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 109
Re Australian Film Commission v John Francis Mabey [1985] FCA 121; (1985) 6 FCR 107; (1985) 11 IR 79 Federal Court of Australia Australia - Commonwealth 12 Apr 1985 AustLII flag 21
Amalgamated Television Services Pty Ltd v Australian Broadcasting Tribunal [1984] FCA 144; (1984) 1 FCR 409; (1984) 54 ALR 57 Federal Court of Australia Australia - Commonwealth 1 Jun 1984 AustLII flag 9
Clarke & Kann v Deputy Commissioner of Taxation [1983] FCA 294; (1983) 50 ALR 351; 72 FLR 166; 15 ATR 42 Federal Court of Australia Australia - Commonwealth 4 Nov 1983 AustLII flag 5
Feltex Reidrubber Ltd v Minister for Industry & Commerce [1983] FCA 26; (1983) 46 ALR 171; (1983) 67 FLR 32 Federal Court of Australia Australia - Commonwealth 25 Feb 1983 AustLII flag 11
Tasman Timber Ltd v Minister for Industry & Commerce [1983] FCA 20; (1983) 46 ALR 149; (1983) 67 FLR 12 Federal Court of Australia Australia - Commonwealth 15 Feb 1983 AustLII flag 17
Castlemaine, City of v Scott (No2) [1973] VicRp 28; [1973] VR 277; (1972) 48 LGRA 339 Australia - Victoria 30 Aug 1972 AustLII flag 6
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 41
Georgoussis v Medical Board of Victoria [1957] VicRp 98; [1957] VR 671; [1958] ALR 132 Australia - Victoria 4 Apr 1957 AustLII flag 32
Moore v The Commonwealth [1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283 High Court of Australia Australia - Commonwealth 22 Mar 1951 AustLII flag 34
Lever Bros Pty Ltd v FCT [1948] HCA 25; (1948) 77 CLR 78; (1948) 8 ATD 388; 4 AITR 133 High Court of Australia Australia - Commonwealth 27 Sep 1948 AustLII flag 18
Nicholas v Commissioner of Taxation [1947] ArgusLawRp 118; (1948) 54 ALR 58 Argus Law Reports Australia 12 Dec 1947 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The First Paragraph of Section 55" (2005) 33 (3) Federal Law Review 569 Sharp , P G Australia circa 2005 AustLII flag
"The Nature of an Income Tax Assessment" (1999) 2 Journal of Australian Taxation 36 Barkoczy, Stephen Australia circa 1999 AustLII flag 1
"Tax or Penalty? - the Latest Sequel" (1999) 2 (6) Journal of Australian Taxation 391 Morabito, Vince Australia circa 1999 AustLII flag
"Restricting the Judicial Review of Income Tax Assessments: The Scope and Purpose of Schedule 1(e) of the Administrative Decisions (Judicial Review) Act 1977 (Cth)" (1999) 21 Sydney Law Review 36 Morabito, Vince; Barkoczy, Stephen Australia circa 1999 AustLII flag 4

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act 1936 (Cth)
Judiciary Act (Cth) s18
The Act (Cth) s3, s27, s28, s31, s33, s35, s39, s40, s43, s62
Income Tax Act 1939 (Cth)
Income Tax Act 1934 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act 1939 (Cth)
Income Tax Assessment Act (No. 2) 1940 (Cth)
Land Tax Assessment Act 1910 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sun Life Assurance Co of Canada v Jervis [1944] AC 111; [1944] 1 All ER 469; 113 LJKB 174 United Kingdom circa 1944 LexisNexis / Westlaw flag 114
Sutch v Burns [1944] KB 406; (1944) 60 TLR 316 United Kingdom circa 1944 LexisNexis / Westlaw flag 6
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Perpetual Trustee Co (Ltd) v Wittscheibe [1940] NSWStRp 34; (1940) 57 WN (NSW) 166; (1940) 40 SR (NSW) 501 Supreme Court of New South Wales Australia - New South Wales 2 Aug 1940 AustLII flag 14
Perpetual Trustee Co (Ltd) v Wittscheibe (1940) 57 WN 166 United Kingdom circa 1940 flag 2
Williams v Tooth & Co Ltd [1939] NSWStRp 2; (1939) 39 SR (NSW) 46; 56 WN (NSW) 15 Supreme Court of New South Wales Australia - New South Wales 17 Feb 1939 AustLII flag 4
Phillips v Parnaby [1934] 2 KB 299 United Kingdom circa 1934 LexisNexis / Westlaw flag 14
Phillips v Parnaby4(1934) 2 KB 299 United Kingdom circa 1934 LexisNexis / Westlaw flag 4
R v FCT; Ex parte King [1930] ArgusLawRp 41; (1930) 43 CLR 569; 36 ALR 281; 1 ATD 17 Argus Law Reports Australia - Commonwealth 11 Aug 1930 AustLII flag 3
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
Hart v Hudson Bros Ltd [1928] 2 KB 629; [1928] All ER 95 United Kingdom circa 1928 LexisNexis / Westlaw flag 12
Hart v Hudson Bros Ltd 3(1928) 2 KB 629 United Kingdom circa 1928 LexisNexis / Westlaw flag 12
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242 High Court of Australia Australia - Commonwealth 31 May 1911 AustLII flag 115
Stephens v Abrahams (No2) [1903] ArgusLawRp 43; [1903] VicLawRp 33; (1903) 29 VLR 229; (1903) 9 ALR 89; 24 ALT 216 Argus Law Reports Australia 14 May 1903 AustLII flag 3
Wood's Estate, In re; Ex parte Her Majesty's Commissioners of Works and Buildings [1886] UKLawRpCh 52; (1886) 31 Ch D 607 Court of Chancery United Kingdom 19 Feb 1886 CommonLII flag 33
56 WN 15 56 WN 15 United Kingdom flag 1

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