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Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)   flag  98

[1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216
High Court of Australia
Australia - Commonwealth
29th July, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
YNVP and Commissioner of Taxation (Taxation) [2024] AATA 2588 Administrative Appeals Tribunal Australia 30 Jun 2024 AustLII flag
GNBF and Commissioner of Taxation (Taxation) [2024] AATA 2152 Administrative Appeals Tribunal Australia 24 Jun 2024 AustLII flag
Buzadzic v Commissioner of Taxation [2024] FCAFC 50 Federal Court of Australia Australia - Commonwealth 17 Apr 2024 AustLII flag 4
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Buzadzic v Commissioner of Taxation [2023] FCA 954 Federal Court of Australia Australia - Commonwealth 16 Aug 2023 AustLII flag 4
TKYY and Commissioner of Taxation (Taxation) [2023] AATA 2497 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag
Elcheikh and Commissioner of Taxation (Taxation) [2023] AATA 859 Administrative Appeals Tribunal Australia 21 Apr 2023 AustLII flag 1
VTBL and Commissioner of Taxation (Taxation) [2023] AATA 168 Administrative Appeals Tribunal Australia 13 Feb 2023 AustLII flag 2
é¦™æ ¯ç‰¹åˆ¥ Œæ ¿å€ ¨ å ³ç«‹å º PHILIP [2022] HKDC 1137 Hong Kong District Court Hong Kong 7 Oct 2022 HKLII flag
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Buzadzic and Commissioner of Taxation (Taxation) [2021] AATA 4820 Administrative Appeals Tribunal Australia 24 Dec 2021 AustLII flag 6
Kong and Commissioner of Taxation (Taxation) [2021] AATA 2775 Administrative Appeals Tribunal Australia 10 Aug 2021 AustLII flag
Commissioner of Taxation v Rowntree [2020] FCA 1322 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 2
Commissioner of Taxation v Bogiatto [2020] FCA 1139 Federal Court of Australia Australia - Commonwealth 7 Aug 2020 AustLII flag 9
MJPV and Commissioner of Taxation (Taxation) [2020] AATA 1527 Administrative Appeals Tribunal Australia 6 May 2020 AustLII flag 3
Makowski v Legal Profession Admission Board (No 2) [2020] NSWSC 443 Supreme Court of New South Wales Australia - New South Wales 24 Apr 2020 AustLII flag 3
Beaumont Constructions Pty Ltd v Commissioner of State Revenue [2020] QCAT 52 Queensland Civil and Administrative Tribunal Australia - Queensland 14 Feb 2020 AustLII flag 3
NGFZ and Commissioner of Taxation (Taxation) [2019] AATA 5410 Administrative Appeals Tribunal Australia 25 Oct 2019 AustLII flag 2
Wainwright and Commissioner of Taxation (Taxation) [2019] AATA 333 Administrative Appeals Tribunal Australia 5 Mar 2019 AustLII flag 1
Frangieh v Deputy Commissioner of Taxation [2018] NSWCA 337; (2018) 367 ALR 557 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Dec 2018 AustLII flag 4
Nguyen v FCT [2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1 Federal Court of Australia Australia - Commonwealth 18 Sep 2018 AustLII flag 12
Hourigan and Commissioner of Taxation (Taxation) [2018] AATA 3369 Administrative Appeals Tribunal Australia 10 Sep 2018 AustLII flag 4
LDGL and Commissioner of Taxation (Taxation) [2017] AATA 2779 Administrative Appeals Tribunal Australia 21 Dec 2017 AustLII flag 3
Norwestern Trust and Commissioner of Taxation (Taxation) [2017] AATA 361 Administrative Appeals Tribunal Australia 22 Mar 2017 AustLII flag 1
Deputy Commissioner of Taxation v Frangieh (No 3) [2017] NSWSC 252; (2017) 321 FLR 1 Supreme Court of New South Wales Australia - New South Wales 20 Mar 2017 AustLII flag 11
Nguyen AAT [2016] AATA 1041 Administrative Appeals Tribunal Australia 19 Dec 2016 AustLII flag 5
Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Dec 2016 AustLII flag 39
Zeqaj and Commissioner of Taxation [2016] AATA 218; (2016) 102 ATR 975 Administrative Appeals Tribunal Australia 6 Apr 2016 AustLII flag 2
Millar v Commissioner of Taxation [2015] FCA 1104; (2015) 67 AAR 490 Federal Court of Australia Australia - Commonwealth 19 Oct 2015 AustLII flag 17
Hii v Commissioner of Taxation [2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501 Federal Court of Australia Australia - Commonwealth 23 Apr 2015 AustLII flag 14
Morrison and Commissioner of Taxation [2015] AATA 114 Administrative Appeals Tribunal Australia 27 Feb 2015 AustLII flag 3
Mack and Commissioner of Taxation [2014] AATA 367 Administrative Appeals Tribunal Australia 11 Jun 2014 AustLII flag
PNGR and Commissioner of Taxation [2013] AATA 942 Administrative Appeals Tribunal Australia 23 Dec 2013 AustLII flag 2
Confidential and Commissioner of Taxation [2013] AATA 569 Administrative Appeals Tribunal Australia 14 Aug 2013 AustLII flag 1
Kingston and Commissioner of Taxation [2012] AATA 898 Administrative Appeals Tribunal Australia 19 Dec 2012 AustLII flag
Lack and Commissioner of Taxation [2012] AATA 823 Administrative Appeals Tribunal Australia 22 Nov 2012 AustLII flag 2
Yrorita and Commissioner of Taxation [2012] AATA 716 Administrative Appeals Tribunal Australia 16 Oct 2012 AustLII flag
Johnson v Moyne Shire Council [2012] VSC 393 Supreme Court of Victoria Australia - Victoria 7 Sep 2012 AustLII flag 4
Chief Executive Officer of the Australian Customs Service v Karam [2011] NSWCA 224; (2011) 252 FLR 326 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 5 Aug 2011 AustLII flag 4
Mynott and Commissioner of Taxation, Re [2011] AATA 539; (2011) 122 ALD 425 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 3
Chen and Commissioner of Taxation [2011] AATA 381 Administrative Appeals Tribunal Australia 3 Jun 2011 AustLII flag
MacMahon and Commissioner of Taxation [2010] AATA 724 Administrative Appeals Tribunal Australia 23 Sep 2010 AustLII flag
Sherlock v Lloyd [2010] VSCA 122; (2010) 27 VR 434 Supreme Court of Victoria - Court of Appeal Australia - Victoria 28 May 2010 AustLII flag 61
Mano v FCT [2010] AATA 289; [2010] ATC 10-134 Administrative Appeals Tribunal Australia 22 Apr 2010 AustLII flag 1
Taxpayer v Commissioner of Taxation [2009] AATA 726; [2009] ATC 1-015 Administrative Appeals Tribunal Australia 18 Sep 2009 AustLII flag
Commissioner of Taxation v Burness [2009] FCA 1021; [2009] ATC 20-135; (2009) 77 ATR 61 Federal Court of Australia Australia - Commonwealth 14 Sep 2009 AustLII flag 11
Santos v Wadren Pty Ltd [2009] VSC 303 Supreme Court of Victoria Australia - Victoria 30 Jul 2009 AustLII flag 8
Love v Victoria [2009] VSC 215 Supreme Court of Victoria Australia - Victoria 23 Jun 2009 AustLII flag 29
FCT v Evenfont Pty Ltd [2008] NSWSC 1371; 74 ATR 203 Supreme Court of New South Wales Australia - New South Wales 22 Dec 2008 AustLII flag 1
Re Applicant and FCT [2008] AATA 1127; 73 ATR 950 Administrative Appeals Tribunal Australia 11 Nov 2008 AustLII flag
East Melbourne Group Inc v Minister for Planning [2008] VSCA 217; (2008) 23 VR 605; (2008) 254 ALR 112; (2008) 166 LGERA 1 Supreme Court of Victoria - Court of Appeal Australia - Victoria 31 Oct 2008 AustLII flag 110
Re Bottazzi and FCT [2008] AATA 890; [2008] ATC 10-053; 73 ATR 636 Administrative Appeals Tribunal Australia 6 Oct 2008 AustLII flag 1
Re Bui and FCT [2008] AATA 666; [2008] ATC 10-038; 73 ATR 405 Administrative Appeals Tribunal Australia 31 Jul 2008 AustLII flag 1
CEO Customs v Afiouny [2007] NSWSC 497 Supreme Court of New South Wales Australia - New South Wales 17 May 2007 AustLII flag 2
Chief Executive Officer of Customs v Pham [2006] NSWSC 1011 Supreme Court of New South Wales Australia - New South Wales 4 Oct 2006 AustLII flag 5
Cachlios and Commissioner of Taxation [2006] AATA 676; 64 ATR 1060 Administrative Appeals Tribunal Australia 3 Aug 2006 AustLII flag
Comptroller-General of Customs v Parker [2006] NSWSC 390; (2006) 200 FLR 44 Supreme Court of New South Wales Australia - New South Wales 8 May 2006 AustLII flag 13
Taxpayer and Commissioner of Taxation [2005] AATA 622; 59 ATR 1178 Administrative Appeals Tribunal Australia 29 Jun 2005 AustLII flag
Brambles Industries Ltd v Nisselle [2005] VSC 82; 22 VAR 433 Supreme Court of Victoria Australia - Victoria 24 Mar 2005 AustLII flag 20
Parry and Commissioner of Taxation [2004] AATA 1193; 57 ATR 1343 Administrative Appeals Tribunal Australia 11 Nov 2004 AustLII flag 2
Re Capersaw Pty Ltd and FCT [2004] AATA 1179; 57 ATR 1263 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag 2
Re Maurice Hannan Nominees Pty Ltd and FCT [2004] AATA 1180; 57 ATR 1315 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag 2
Re Manitall Pty Ltd and FCT [2004] AATA 1181; 57 ATR 1290 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag
Re Matestock Pty Ltd and FCT [2004] AATA 1178; 57 ATR 1303 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag
Magazine Co and Commissioner of Taxation [2004] AATA 1173; 58 ATR 1001 Administrative Appeals Tribunal Australia 9 Nov 2004 AustLII flag
Commissioner of Taxation v Australian Petroleum Suppliers Pty Ltd [2003] VSC 240 Supreme Court of Victoria Australia - Victoria 27 Jun 2003 AustLII flag 4
Wight v Transport Accident Commission [2003] VSC 214; 20 VAR 263 Supreme Court of Victoria Australia - Victoria 23 Jun 2003 AustLII flag 5
Kajewski v FCT [2003] FCA 258; (2003) 52 ATR 455 Federal Court of Australia Australia - Commonwealth 26 Mar 2003 AustLII flag 21
Re Roberts SM; ex parte Burge [2003] WASCA 2 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Jan 2003 AustLII flag 8
State Trustees v Transport Accident Commission [2002] VSC 428; (2002) 6 VR 359; (2002) 37 MVR 244; (2002) 19 VAR 462 Supreme Court of Victoria Australia - Victoria 9 Oct 2002 AustLII flag 28
Harts Australia Ltd v Commissioner of Taxation [2001] FCA 1188 Federal Court of Australia Australia - Commonwealth 28 Aug 2001 AustLII flag 1
Re SRBBB and FCT [2001] AATA 529; 47 ATR 1191 Administrative Appeals Tribunal Australia 14 Jun 2001 AustLII flag 2
Brown v Commissioner of Taxation [2001] FCA 596; (2001) 187 ALR 714; (2001) 47 ATR 178; (2001) 119 FCR 269 Federal Court of Australia Australia - Commonwealth 29 May 2001 AustLII flag 42
Chief Executive Officer of Customs v JMI Trading Pty Ltd [2000] VSC 537 Supreme Court of Victoria Australia - Victoria 15 Dec 2000 AustLII flag 3
BRK (Bris) Pty Ltd v Commissioner of Taxation [1999] FCA 997 Federal Court of Australia Australia - Commonwealth 23 Jul 1999 AustLII flag
Victor Lloyd Barendse v Comptroller-General of Customs [1996] NSWSC 649 Supreme Court of New South Wales Australia - New South Wales 20 Dec 1996 AustLII flag
Peterson v Telstra Corporation Ltd [1996] FCA 1508 Federal Court of Australia Australia - Commonwealth 28 May 1996 AustLII flag 1
Brackenreg v Comcare Australia [1995] FCA 1129; (1995) 56 FCR 335 Federal Court of Australia Australia - Commonwealth 15 Mar 1995 AustLII flag 49
Abraham Gilbert Saffron v Commissioner of Taxation [1993] FCA 290 Federal Court of Australia Australia - Commonwealth 16 Jun 1993 AustLII flag
Evans v FCT [1989] FCA 205; (1989) 20 ATR 922 Federal Court of Australia Australia - Commonwealth 7 Jun 1989 AustLII flag 37
Re Alan Edward Jackson v Commissioner of Taxation [1989] FCA 128 Federal Court of Australia Australia - Commonwealth 21 Apr 1989 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Joseph Malouf [1987] FCA 328 Federal Court of Australia Australia - Commonwealth 22 Sep 1987 AustLII flag
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
PAP Printers & Publishers Pty Ltd v Minister for Business &Consumer Affairs [1982] FCA 148; (1982) 42 ALR 377; (1982) 66 FLR 341 Federal Court of Australia Australia - Commonwealth 30 Jul 1982 AustLII flag 5
Brambles Holdings Ltd v FCT [1977] HCA 54; (1977) 138 CLR 467; 17 ALR 481; 52 ALJR 63; 8 ATR 108 High Court of Australia Australia - Commonwealth 2 Nov 1977 AustLII flag 4
Mobil Oil Australia Pty Ltd v FCT [1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133 High Court of Australia Australia - Commonwealth 15 Oct 1963 AustLII flag 507
Georgoussis v Medical Board of Victoria [1957] VicRp 98; [1957] VR 671; [1958] ALR 132 Australia - Victoria 4 Apr 1957 AustLII flag 32
Commissioner of Stamp Duties (NSW) v Pearse [1953] UKPCHCA 2; (1953) 89 CLR 51 Privy Council Australia - Commonwealth 9 Dec 1953 AustLII flag 18
Australasian Jam Co Pty Ltd v FCT [1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 87
Commissioner of Stamp Duties (NSW) v Pearse [1951] HCA 43; (1951) 84 CLR 490 High Court of Australia Australia - Commonwealth 27 Jul 1951 AustLII flag 20
Pearse v Commissioner of Stamp Duties [1950] NSWStRp 40; 51 SR (NSW) 52 Supreme Court of New South Wales Australia - New South Wales 30 Oct 1950 AustLII flag
FCT v Westgarth [1950] HCA 59; (1950) 81 CLR 396; (1950) 24 ALJR 129 High Court of Australia Australia - Commonwealth 8 Jun 1950 AustLII flag 15

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Judicial Review and the Tax Assessment-Making Process" (2022) 45 University of New South Wales Law Journal 251 Azzi, John Australia circa 2022 AustLII flag
"Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to Reconsider Futuris" (2019) 43 Melbourne University Law Review 44 Azzi, John Australia circa 2019 AustLII flag 1
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance" [2010] RevenueLawJl 2 Xynas, Lidia Australia circa 2010 AustLII flag
"The Distinction Between Tax Avoidance and Tax Evasion Has Become Blurred in Australia: Why Has It Happened?" [2008] JlATaxTA 14 McLaren, John Australia circa 2008 AustLII flag
"The Nature of an Income Tax Assessment" (1999) 2 Journal of Australian Taxation 36 Barkoczy, Stephen Australia circa 1999 AustLII flag 1
"Aspects of Section 26(a) of the Income Tax Assessment Act" (1971-1972) 8 Melbourne University Law Review 276 Walter, J McI; Myers, A J Australia circa 1972 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax (Management) Act 1912 (NSW)
Income Tax (Management) Act 1928 (NSW)
Income Tax (Management) Act 1936 (NSW)
Income Tax Management Act 1941 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
D R Fraser & Co Ltd v Minister of National Revenue [1949] AC 24 United Kingdom circa 1949 LexisNexis / Westlaw flag 20
Minister of National Revenue v Wrights' Canadian Ropes Ltd [1947] AC 109 United Kingdom circa 1947 LexisNexis / Westlaw flag 31
Barripp v Commissioner of Taxation (NSW) (1941) 6 ATD 69 Australia circa 1941 flag 9
Pioneer Laundry and Dry Cleaners Ltd v Minister of National Revenue [1940] AC 127 United Kingdom circa 1940 LexisNexis / Westlaw flag 14
Moreau v FCT [1926] HCA 28; (1926) 39 CLR 65 High Court of Australia Australia - Commonwealth 17 Sep 1926 AustLII flag 49

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