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Grimwade v FCT   flag  33

[1949] HCA 9; (1949) 78 CLR 199; [1949] ALR 403; 8 ATD 441
High Court of Australia
Australia - Commonwealth
28th July, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hancock v Rinehart [2020] NSWSC 1853 Supreme Court of New South Wales Australia - New South Wales 17 Dec 2020 AustLII flag 8
Gang v You [2020] ACTSC 105 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 1 May 2020 AustLII flag 1
Queensland North Australia Pty Ltd v Takeovers Panel [2014] FCA 591; (2014) 100 ACSR 358 Federal Court of Australia Australia - Commonwealth 5 Jun 2014 AustLII flag 7
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853 Federal Court of Australia Australia - Commonwealth 7 Sep 2011 AustLII flag 23
TR 2010/3 - Income tax: Division 7A loans: trust entitlements [2010] ATOTR TR2010/3 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Begg v Commissioner of Inland Revenue [2009] NZCA 160; [2009] 3 NZLR 353; (2009) 24 NZTC 23,473 Court of Appeal of New Zealand New Zealand 30 Apr 2009 NZLII flag 3
TD 2008/10 - Fringe benefits tax: where an employer recognises they mistakenly paid to their employee an amount that the employee is not legally entitled to, but is obliged to repay, and afterwards allows the employee time to repay the amount, is there a 'loan benefit' under subsection 16(1) of the Fringe Benefits Tax Assessment Act 1986? [2008] ATOTD TD2008/10 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/10 - Fringe benefits tax: where an employer recognises they mistakenly paid to their employee an amount that the employee is not legally entitled to, but is obliged to repay, and afterwards allows the employee time to repay the amount, is there a 'loan benefit' under subsection 16(1) of the Fringe Benefits Tax Assessment Act 1986? [2008] ATOTD 10 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Onefone Australia Pty Ltd v OneTel Ltd [2007] NSWSC 268; 61 ACSR 429 Supreme Court of New South Wales Australia - New South Wales 27 Mar 2007 AustLII flag 8
Duff v Blinco (No 2) [2006] QCA 497; [2007] 1 Qd R 407 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Dec 2006 AustLII flag 6
Jones v Commissioner of State Revenue [2006] WASAT 131; 63 ATR 352 State Administrative Tribunal of Western Australia Australia - Western Australia 25 May 2006 AustLII flag
Taxpayer v FCT [2005] AATA 538; 59 ATR 1118 Administrative Appeals Tribunal Australia 8 Jun 2005 AustLII flag
Re Seaf Pty Ltd and Australian Trade Commission [2001] AATA 951; 67 ALD 123; 34 AAR 216 Administrative Appeals Tribunal Australia 19 Nov 2001 AustLII flag
[1998] Hkcfi 757 (30 October 1998) [1998] HKCFI 757 Hong Kong Court of First Instance Hong Kong 30 Oct 1998 HKLII flag
[1998] Hkcfi 752 (30 October 1998) [1998] HKCFI 752 Hong Kong Court of First Instance Hong Kong 30 Oct 1998 HKLII flag
Kavalee v Burbidge; Hyland v Burbidge [1998] NSWSC 111; (1998) 43 NSWLR 422 Supreme Court of New South Wales Australia - New South Wales 22 Apr 1998 AustLII flag 38
Macrides; Secretary, Department of Social Security and [1991] AATA 541 Administrative Appeals Tribunal Australia 6 Jun 1991 AustLII flag
Nicholas Paspaley Properties Pty Ltd v Commissioner of Taxes [1991] NTSC 7; (1991) 103 FLR 305; 21 ATR 1314 Supreme Court of the Northern Territory Australia - Northern Territory 1 Mar 1991 AustLII flag 5
Sportsman's Hall Hotel Pty Ltd and Dixon v Commissioner of Stamp Duties [1990] TASSC 9 Supreme Court of Tasmania Australia - Tasmania 21 Feb 1990 AustLII flag
Re George Henry Millner and Secretary To the Department of Social Security [1986] AATA 287 Administrative Appeals Tribunal Australia 2 Oct 1986 AustLII flag 1
Commissioner of Inland Revenue v ANZ Bank Group [1985] FJLawRp 22 (1985) 31 FLR 143 Australia 20 Jul 1985 PacLII flag
FCT v St Helens Farm (ACT) Pty Ltd [1981] HCA 4; (1981) 146 CLR 336 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 180
UK Family Reunion and Australian Postal Commission [1979] AATA 50 Administrative Appeals Tribunal Australia 4 May 1979 AustLII flag
Palmer v Commissioner of State Taxation (WA) [1976] HCA 61; (1976) 136 CLR 406; 11 ALR 637; 7 ATR 22; [1976] AEGR 66; 51 ALJR 215 High Court of Australia Australia - Commonwealth 22 Nov 1976 AustLII flag 10
Controller of Estate Duty, Gujarat v Kantilal Trikamlal [1976] INSC 155; (1976) 4 SCC 643; [1977] 1 SCR 9; AIR 1976 SC 1935 Supreme Court of India India 19 Jul 1976 LIIofIndia flag 8
Ord Forrest Pty Ltd v FCT [1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66 High Court of Australia Australia - Commonwealth 7 Mar 1974 AustLII flag 95
Goli Eswariah v Commissioner of GLFT Tax, Andhra Pradesh [1970] INSC 127; [1971] SCR 522; 1970 2 SCC 390; AIR 1970 SC 1722 Supreme Court of India India 5 May 1970 LIIofIndia flag 6
Gorton v FCT [1965] HCA 1; (1965) 113 CLR 604; 1 ATR 65; 13 ATD 458; 38 ALJR 353 High Court of Australia Australia - Commonwealth 16 Dec 1965 AustLII flag 38

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Good, the Bad and the Ugly: Judicial Literacy and Australian Cultural Cringe, The" (1989-1990) 12 Adelaide Law Review 431 Meehan, Michael Australia circa 1990 AustLII flag 10
"Table of Cases" [1989] AUMPLawAYbk 1 Editors Australia circa 1989 AustLII flag
"Stamp Duty: Developments Affecting the Resource Industries" [1989] AUMPLawAYbk 9 Allen, PJ Australia circa 1989 AustLII flag
"Aspects of the Preference Share as a Tool of Estate Planning" [1978] VUWLawRw 19 Willis, J M D New Zealand circa 1978 NZLII flag
"Place of the Lawyer in Taxation, The" (1960-1962) 1 Adelaide Law Review 53 Sangster, A K Australia circa 1962 AustLII flag

Legislation Cited

Legislation Name Provision
Gift Duty Act 1941 (Cth)
Gift Duty Assessment Act (Cth)
Australian Act (Cth)
Companies Act 1938 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Short v Treasury Commissioners [1948] AC 534 United Kingdom circa 1948 LexisNexis / Westlaw flag 12
Broome v Chenoweth [1946] HCA 53; (1946) 73 CLR 583; [1947] ALR 27 High Court of Australia Australia - Commonwealth circa 1946 AustLII flag 122
Vicars v Commissioner of Stamp Duties (NSW) [1945] HCA 24; (1945) 71 CLR 309; [1945] ALR 376 High Court of Australia Australia - Commonwealth 11 Oct 1945 AustLII flag 14
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
Commissioner of Stamp Duties v Card [1940] NZLR 637 New Zealand circa 1940 LexisNexis flag 6
Bowes v City of Brunswick [1937] VicLawRp 22; [1937] VLR 199; [1937] ALR 364 Australia - Victoria 18 May 1937 AustLII flag 2
Inland Revenue Commissioners v Crossman [1937] AC 26; [1936] 1 All ER 762 United Kingdom circa 1937 LexisNexis / Westlaw flag 77
Finch v Commissioner of Stamp Duties [1929] AC 427 United Kingdom circa 1929 LexisNexis / Westlaw flag 9
Commissioner of Stamp Duties v Finch NZCA [1927] NZGazLawRp 145; [1927] NZLR 807; (1927) 28 GLR 586 New Zealand Gazette Law Reports New Zealand 18 Oct 1927 NZLII flag 3
Macaura v Northern Assurance Co Ltd [1925] AC 619; [1925] All ER 51; 133 LT 152; 94 LJPC 154 United Kingdom circa 1925 LexisNexis / Westlaw flag 214
Puddephatt v Leith [1916] 1 Ch 200 Court of Chancery United Kingdom circa 1916 LexisNexis / Westlaw flag 11
Greenwell v Porter [1902] UKLawRpCh 12; [1902] 1 Ch 530 Court of Chancery United Kingdom 21 Jan 1902 CommonLII flag 4
Aron Salomon (Pauper) v A Salomon and Co, Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
Carter v Carter [1895] UKLawRpCh 156; [1896] 1 Ch 62 United Kingdom 5 Nov 1895 CommonLII flag 11
Pender v Lushington [1877] UKLawRpCh 64; (1877) 6 Ch D 70; 46 LJCh 317 United Kingdom 21 Jul 1866 CommonLII flag 79
Brewin, Nicholson and Mercer, Assignees of Hatton, v Short, Cutts, North and Gallimore [1855] EngR 520; (1855) 5 E & B 227; 119 ER 466; 24 LJQB 297 Queen's Bench United Kingdom circa 1855 CommonLII flag 7
815 AC 427 815 AC 427 United Kingdom LexisNexis / Westlaw flag 1
811 AC 427 811 AC 427 United Kingdom LexisNexis / Westlaw flag 1

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