LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Grimwade v FCT     33

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		180
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		95
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		38
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		38
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		23
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		10
Hancock v Rinehart	[2020] NSWSC 1853	Supreme Court of New South Wales	Australia - New South Wales	17 Dec 2020	AustLII		8
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		8
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		8
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		7
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		6
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		6
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		5
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		3
Gang v You	[2020] ACTSC 105	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	1 May 2020	AustLII		1
Re George Henry Millner and Secretary To the Department of Social Security	[1986] AATA 287	Administrative Appeals Tribunal	Australia	2 Oct 1986	AustLII		1
TR 2010/3 - Income tax: Division 7A loans: trust entitlements	[2010] ATOTR TR2010/3	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
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
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
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
Taxpayer v FCT	[2005] AATA 538; 59 ATR 1118	Administrative Appeals Tribunal	Australia	8 Jun 2005	AustLII
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
[1998] Hkcfi 757 (30 October 1998)	[1998] HKCFI 757	Hong Kong Court of First Instance	Hong Kong	30 Oct 1998	HKLII
[1998] Hkcfi 752 (30 October 1998)	[1998] HKCFI 752	Hong Kong Court of First Instance	Hong Kong	30 Oct 1998	HKLII
Macrides; Secretary, Department of Social Security and	[1991] AATA 541	Administrative Appeals Tribunal	Australia	6 Jun 1991	AustLII
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
Commissioner of Inland Revenue v ANZ Bank Group [1985] FJLawRp 22	(1985) 31 FLR 143		Australia	20 Jul 1985	PacLII
UK Family Reunion and Australian Postal Commission	[1979] AATA 50	Administrative Appeals Tribunal	Australia	4 May 1979	AustLII

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		10
"Table of Cases"	[1989] AUMPLawAYbk 1	Editors	Australia	circa 1989	AustLII
"Stamp Duty: Developments Affecting the Resource Industries"	[1989] AUMPLawAYbk 9	Allen, PJ	Australia	circa 1989	AustLII
"Aspects of the Preference Share as a Tool of Estate Planning"	[1978] VUWLawRw 19	Willis, J M D	New Zealand	circa 1978	NZLII
"Place of the Lawyer in Taxation, The"	(1960-1962) 1 Adelaide Law Review 53	Sangster, A K	Australia	circa 1962	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
815 AC 427	815 AC 427		United Kingdom		LexisNexis / Westlaw		1
811 AC 427	811 AC 427		United Kingdom		LexisNexis / Westlaw		1
TR 2010/3 - Income tax: Division 7A loans: trust entitlements	[2010] ATOTR TR2010/3	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
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
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
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
Taxpayer v FCT	[2005] AATA 538; 59 ATR 1118	Administrative Appeals Tribunal	Australia	8 Jun 2005	AustLII
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
[1998] Hkcfi 752 (30 October 1998)	[1998] HKCFI 752	Hong Kong Court of First Instance	Hong Kong	30 Oct 1998	HKLII
[1998] Hkcfi 757 (30 October 1998)	[1998] HKCFI 757	Hong Kong Court of First Instance	Hong Kong	30 Oct 1998	HKLII
Macrides; Secretary, Department of Social Security and	[1991] AATA 541	Administrative Appeals Tribunal	Australia	6 Jun 1991	AustLII
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
"Stamp Duty: Developments Affecting the Resource Industries"	[1989] AUMPLawAYbk 9	Allen, PJ	Australia	circa 1989	AustLII
"Table of Cases"	[1989] AUMPLawAYbk 1	Editors	Australia	circa 1989	AustLII
Commissioner of Inland Revenue v ANZ Bank Group [1985] FJLawRp 22	(1985) 31 FLR 143		Australia	20 Jul 1985	PacLII
UK Family Reunion and Australian Postal Commission	[1979] AATA 50	Administrative Appeals Tribunal	Australia	4 May 1979	AustLII
"Aspects of the Preference Share as a Tool of Estate Planning"	[1978] VUWLawRw 19	Willis, J M D	New Zealand	circa 1978	NZLII
"Place of the Lawyer in Taxation, The"	(1960-1962) 1 Adelaide Law Review 53	Sangster, A K	Australia	circa 1962	AustLII