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Batagol v FCT   flag  175

[1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207
High Court of Australia
Australia - Commonwealth
19th November, 1963

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
BSKF and Commissioner of Taxation (Taxation) (Taxation) [2024] AATA 3377 Administrative Appeals Tribunal Australia 20 Sep 2024 AustLII flag
GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409 Administrative Appeals Tribunal Australia 16 Feb 2024 AustLII flag 1
TKYY and Commissioner of Taxation (Taxation) [2023] AATA 2497 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag
WLQC and Commissioner of Taxation (Taxation) [2018] AATA 14; 107 ATR 452 Administrative Appeals Tribunal Australia 15 Jan 2018 AustLII flag 2
SZVXH v Minister for Immigration and Border Protection [2017] FCCA 458 Federal Circuit Court of Australia Australia 14 Mar 2017 AustLII flag 1
Ward and Commissioner of Taxation (Taxation) [2015] AATA 919 Administrative Appeals Tribunal Australia 30 Nov 2015 AustLII flag 7
SZUSR v Minister for Immigration [2015] FCCA 3105; (2015) 304 FLR 59 Federal Circuit Court of Australia Australia 23 Nov 2015 AustLII flag 3
WGMH and Commissioner of Taxation [2014] AATA 244 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag
Confidential and Commissioner of Taxation [2014] AATA 32 Administrative Appeals Tribunal Australia 24 Jan 2014 AustLII flag 2
Re Walters and Commissioner of Taxation [2013] AATA 151 Administrative Appeals Tribunal Australia 20 Mar 2013 AustLII flag 3
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Optimise Group Pty Ltd and Commissioner of Taxation, Re [2010] AATA 782; (2010) 53 AAR 117; (2010) 119 ALD 585; [2010] ATC 10-155 Administrative Appeals Tribunal Australia 13 Oct 2010 AustLII flag 9
McMennemin v FCT [2010] AATA 573; [2010] ATC 10-145 Administrative Appeals Tribunal Australia 3 Aug 2010 AustLII flag 13
Re Manitall Pty Ltd and FCT [2004] AATA 1181; 57 ATR 1290 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag
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 Capersaw Pty Ltd and FCT [2004] AATA 1179; 57 ATR 1263 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag 2
BCD Technologies Pty Ltd and Commissioner of Taxation [2004] AATA 496; 56 ATR 1017 Administrative Appeals Tribunal Australia 19 May 2004 AustLII flag 4
AX01C and AX01D and Commissioner of Taxation [2001] AATA 996; 48 ATR 1200 Administrative Appeals Tribunal Australia 5 Dec 2001 AustLII flag
Atkinson and Commissioner of Taxation [1998] AATA 876; 40 ATR 1188 Administrative Appeals Tribunal Australia 10 Nov 1998 AustLII flag
VT95/274-277 and Commissioner of Taxation [1996] AATA 325; 33 ATR 1264 Administrative Appeals Tribunal Australia 20 Sep 1996 AustLII flag
VT95/84 and Commissioner of Taxation [1996] AATA 163; 32 ATR 1311 Administrative Appeals Tribunal Australia 13 May 1996 AustLII flag
NT95/291-294 and NT96/2-21 and Commissioner of Taxation [1996] AATA 105; 32 ATR 1183 Administrative Appeals Tribunal Australia 14 Mar 1996 AustLII flag
NT94/64 and Commissioner of Taxation [1995] AATA 483; 30 ATR 1252 Administrative Appeals Tribunal Australia 31 Mar 1995 AustLII flag
Re Taxation Appeals [1994] AATA 4; 27 ATR 1215 Administrative Appeals Tribunal Australia 14 Jan 1994 AustLII flag
Re Commissioner of Taxation No: Vt92/138 Aat [1993] AATA 233; 26 ATR 1254 Administrative Appeals Tribunal Australia 27 Jul 1993 AustLII flag
Re Taxation Appeals [1990] AATA 226; 21 ATR 3713 Administrative Appeals Tribunal Australia 25 Sep 1990 AustLII flag
VT87/1102 and Commissioner of Taxation [1990] AATA 175; 21 ATR 3581 Administrative Appeals Tribunal Australia 6 Aug 1990 AustLII flag
Re Taxation Appeals [1990] AATA 63; 21 ATR 3323 Administrative Appeals Tribunal Australia 19 Mar 1990 AustLII flag
NT85/408 and Commissioner of Taxation [1990] AATA 345 Administrative Appeals Tribunal Australia 31 Jan 1990 AustLII flag
NT86/9773-76 and Commissioner of Taxation [1989] AATA 240; 21 ATR 3030 Administrative Appeals Tribunal Australia 13 Nov 1989 AustLII flag
VT86/3929 and Commissioner of Taxation [1989] AATA 231; (1988-89) 20 ATR 4149 Administrative Appeals Tribunal Australia 3 Nov 1989 AustLII flag 2
NT87/6456 and Commissioner of Taxation [1989] AATA 168; 20 ATR 3806 Administrative Appeals Tribunal Australia 14 Jul 1989 AustLII flag
QT87/940 and Commissioner of Taxation [1988] AATA 1; 19 ATR 3221 Administrative Appeals Tribunal Australia 4 Jan 1988 AustLII flag
WT85/511; WT85/512 and Commissioner of Taxation [1987] AATA 381 Administrative Appeals Tribunal Australia 29 Oct 1987 AustLII flag
Deputy Commissioner of Taxation v Defined Properties Investment Pty Ltd (in liq) [2024] FCA 562 Federal Court of Australia Australia - Commonwealth 28 May 2024 AustLII flag 1
Deputy Commissioner of Taxation v Kocic [2023] FCA 1353 Federal Court of Australia Australia - Commonwealth 3 Nov 2023 AustLII flag 1
Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145 Federal Court of Australia Australia - Commonwealth 24 Aug 2023 AustLII flag 1
Deputy Commissioner of Taxation v Widdup (No 2) [2023] FCA 377 Federal Court of Australia Australia - Commonwealth 27 Apr 2023 AustLII flag 3
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Deputy Commissioner of Taxation v Miraki (Summary Judgment) [2021] FCA 1361 Federal Court of Australia Australia - Commonwealth 28 Oct 2021 AustLII flag 6
FCT v Travelex Ltd [2021] HCA 8; (2021) 271 CLR 605; (2021) 388 ALR 305; (2021) 112 ATR 827; (2021) 95 ALJR 334 High Court of Australia Australia - Commonwealth 10 Mar 2021 AustLII flag 6
Advanced Holdings Pty Ltd v Commissioner of Taxation [2020] FCAFC 157; (2020) 281 FCR 149 Federal Court of Australia Australia - Commonwealth 21 Sep 2020 AustLII flag 5
Deputy Commissioner of Taxation v Huang [2019] FCA 1537; (2019) 110 ATR 673 Federal Court of Australia Australia - Commonwealth 18 Sep 2019 AustLII flag 7
Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCAFC 131 Federal Court of Australia Australia - Commonwealth 21 Aug 2019 AustLII flag 17
Deputy Commissioner of Taxation v Advanced Holdings Pty Ltd [2018] FCA 1263 Federal Court of Australia Australia - Commonwealth 21 Aug 2018 AustLII flag 4
Bosanac v Commissioner of Taxation [2018] FCA 946 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 20
Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287 Federal Court of Australia Australia - Commonwealth 22 Mar 2017 AustLII flag 3
Commissioner of State Revenue v ACN 005 057 349 Pty Ltd [2017] HCA 6; (2017) 261 CLR 509; (2017) 341 ALR 46 High Court of Australia Australia - Commonwealth 8 Feb 2017 AustLII flag 20
Kocharyan v Commissioner of Taxation [2015] FCAFC 196 Federal Court of Australia Australia - Commonwealth 23 Dec 2015 AustLII flag 2
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
Allan J Heasman Pty Ltd v Commissioner of Taxation [2015] FCAFC 119; (2015) 233 FCR 520; (2015) 101 ATR 552; [2015] ATC 20-524 Federal Court of Australia Australia - Commonwealth 28 Aug 2015 AustLII flag 3
Cremona v Administrative Appeals Tribunal [2015] FCAFC 72; (2015) 230 FCR 1; (2015) 66 AAR 228 Federal Court of Australia Australia - Commonwealth 27 May 2015 AustLII flag 13
Donoghue v Commissioner of Taxation [2015] FCA 235; (2015) 323 ALR 337 Federal Court of Australia Australia - Commonwealth 17 Mar 2015 AustLII flag 11
LHRC v Deputy Commissioner of Taxation (No 3) [2015] FCA 52; (2015) 326 ALR 77 Federal Court of Australia Australia - Commonwealth 6 Feb 2015 AustLII flag 12
Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282; [2014] ATC 20-473 Federal Court of Australia Australia - Commonwealth 28 Nov 2014 AustLII flag 2
Chemical Trustee Ltd v Deputy Commissioner of Taxation [2014] FCAFC 27; (2014) 308 ALR 366; (2014) 96 ATR 32 Federal Court of Australia Australia - Commonwealth 19 Mar 2014 AustLII flag 5
Minister for Immigration, Multicultural Affairs and Citizenship v SZRNY [2013] FCAFC 104; (2013) 214 FCR 374 Federal Court of Australia Australia - Commonwealth 11 Sep 2013 AustLII flag 12
Deputy Commissioner of Taxation v Binetter [2013] FCA 670 Federal Court of Australia Australia - Commonwealth 25 Jun 2013 AustLII flag 1
Commissioner of Taxation v Nash [2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251 Federal Court of Australia Australia - Commonwealth 16 Apr 2013 AustLII flag 3
Deputy Commissioner of Taxation v Murray [2013] FCA 129 Federal Court of Australia Australia - Commonwealth 1 Mar 2013 AustLII flag
Minister for Immigration and Citizenship v SZQOY [2012] FCAFC 131; (2012) 206 FCR 25; (2012) 294 ALR 84; (2012) 132 ALD 1 Federal Court of Australia Australia - Commonwealth 12 Sep 2012 AustLII flag 56
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? [2012] ATOTD 2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? [2012] ATOTD TD2012/2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
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
Deputy Commissioner of Taxation v Australian Securities and Investments Commission [2010] FCA 1411; (2010) 81 ATR 456 Federal Court of Australia Australia - Commonwealth 16 Dec 2010 AustLII flag 35
Deputy Commissioner of Taxation v Hua Wang Bank Berhad [2010] FCA 1014; (2010) 273 ALR 194; (2010) 80 ATR 449 Federal Court of Australia Australia - Commonwealth 15 Sep 2010 AustLII flag 91
FCT v Star City Pty Ltd (No 2) [2009] FCAFC 122; (2009) 180 FCR 448; [2009] ATC 20-129; 74 ATR 447 Federal Court of Australia Australia - Commonwealth 10 Sep 2009 AustLII flag 9
Commissioner of Taxation v Futuris Corporation Ltd [2008] HCATrans 144 High Court of Australia Australia - Commonwealth 27 Mar 2008 AustLII flag 1
Australian Finance Direct Ltd v Director of Consumer Affairs (Vic) [2007] HCA 57; (2007) 234 CLR 96; (2007) 241 ALR 67; (2007) 82 ALJR 202; [2008] ASC 155-088; 2 BFRA 454 High Court of Australia Australia - Commonwealth 12 Dec 2007 AustLII flag 44
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCA 54; (2007) 232 CLR 598; (2007) 240 ALR 597; (2007) 64 ACSR 273; 67 ATR 1; (2007) 82 ALJR 127 High Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 54
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCATrans 466 High Court of Australia Australia - Commonwealth 29 Aug 2007 AustLII flag
Isaacs v Commissioner of Taxation [2006] FCAFC 105; (2006) 151 FCR 427; 230 ALR 202; (2006) 63 ATR 390; 95 ALD 530; 43 AAR 330 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 15
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Commissioner of Taxation [2005] FCAFC 244; (2005) 148 FCR 427; 89 ALD 1; 42 AAR 79; 61 ATR 509 Federal Court of Australia Australia - Commonwealth 30 Nov 2005 AustLII flag 29
Commissioner of Taxation v BCD Technologies Pty Ltd [2005] FCA 708; 144 FCR 457; 59 ATR 733 Federal Court of Australia Australia - Commonwealth 2 Jun 2005 AustLII flag 4
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation [2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449 Federal Court of Australia Australia - Commonwealth 4 Dec 2003 AustLII flag 15
Spassked Pty Ltd v Commissioner of Taxation (No 5) [2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337 Federal Court of Australia Australia - Commonwealth 14 Feb 2003 AustLII flag 19
Mochkin v Commissioner of Taxation [2002] FCA 675 Federal Court of Australia Australia - Commonwealth 29 May 2002 AustLII flag 1
Harts Australia Pty Ltd v Commissioner of Taxation [2000] FCA 1131 Federal Court of Australia Australia - Commonwealth 11 Aug 2000 AustLII flag 1
Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Federal Court of Australia Australia - Commonwealth 23 Nov 1999 AustLII flag 3
Commissioner of Taxation v Ryan M126/1998 [1999] HCATrans 354 High Court of Australia Australia - Commonwealth 1 Oct 1999 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Gwenda Blanche Ryan [1998] FCA 320 Federal Court of Australia Australia - Commonwealth 2 Apr 1998 AustLII flag
NMRSB Ltd v Commissioner of Taxation [1998] FCA 146 Federal Court of Australia Australia - Commonwealth 4 Mar 1998 AustLII flag
Pickering v Deputy Commissioner of Taxation [1997] FCA 890 Federal Court of Australia Australia - Commonwealth 5 Sep 1997 AustLII flag 2
Trisnawati Tanumihardjo v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 735 Federal Court of Australia Australia - Commonwealth 8 Aug 1997 AustLII flag 3
Gwenda Blanche Ryan v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 676 Federal Court of Australia Australia - Commonwealth 25 Jul 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
Hoare Brothers v Deputy Commissioner of Taxation [1996] FCA 831 Federal Court of Australia Australia - Commonwealth 17 Sep 1996 AustLII flag
Stuart v Commission of Taxation [1996] FCA 810 Federal Court of Australia Australia - Commonwealth 13 Sep 1996 AustLII flag 1
Edward Geoffrey Stuart v Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1775 Federal Court of Australia Australia - Commonwealth 13 Sep 1996 AustLII flag
Alexander William Madden v Joan Lilian Madden and FCT and Official Receiver [1996] FCA 1355 Federal Court of Australia Australia - Commonwealth 27 Mar 1996 AustLII flag
Edward Geoffrey Stuart v Deputy Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1318 Federal Court of Australia Australia - Commonwealth 15 Mar 1996 AustLII flag
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1234 Federal Court of Australia Australia - Commonwealth 13 Feb 1996 AustLII flag
Sunrise Auto Ltd v Deputy Commissioner of Taxation [1995] FCA 1693 Federal Court of Australia Australia - Commonwealth 28 Nov 1995 AustLII flag 2
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
John Kizon v the Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1082 Federal Court of Australia Australia - Commonwealth 22 Feb 1995 AustLII flag
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 59
Sunrise Auto Ltd v Deputy Commissioner of Taxation and Anthony Steven Radisich [1994] FCA 1296 Federal Court of Australia Australia - Commonwealth 30 Aug 1994 AustLII flag
Re Thai; Ex parte Commissioner of Taxation [1994] FCA 1071; (1994) 50 FCR 127; (1994) 121 ALR 470; 28 ATR 155 Federal Court of Australia Australia - Commonwealth 9 May 1994 AustLII flag 6
James Reginald Webb v Deputy Commissioner of Taxation [1993] FCA 612; (1993) 47 FCR 394; 125 ALR 523; (1993) 27 ATR 459 Federal Court of Australia Australia - Commonwealth 13 Dec 1993 AustLII flag 19
Prestige Motors Pty Ltd v Commissioner of Taxation [1993] FCA 580; (1993) 47 FCR 138; (1993) 118 ALR 497; (1993) 27 ATR 160 Federal Court of Australia Australia - Commonwealth 3 Dec 1993 AustLII flag 9
Commissioner of Taxation (Cth) v Prestige Motors Pty Ltd [1993] FCA 258; 114 ALR 507; 25 ATR 338 Federal Court of Australia Australia - Commonwealth 2 Jun 1993 AustLII flag 2
Re Santo Coco v Deputy Commissioner of Taxation and Commissioner of Taxation [1993] FCA 205 Federal Court of Australia Australia - Commonwealth 30 Apr 1993 AustLII flag
Independent Holdings Ltd v Commissioner of Taxation [1992] FCA 444; (1992) 38 FCR 68; (1992) 110 ALR 642; 24 ATR 28; (1992) 28 ALD 501 Federal Court of Australia Australia - Commonwealth 10 Sep 1992 AustLII flag 5
Re Commissioner of Taxation v the Swan Brewery Co Ltd (Formerly Bond Brewing Western Australia Ltd) [1991] FCA 360 Federal Court of Australia Australia - Commonwealth 9 Aug 1991 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Alan Edward Jackson [1990] FCA 425; 96 ALR 586/21 Federal Court of Australia Australia - Commonwealth 31 Oct 1990 AustLII flag
Eldridge v Commissioner of Taxation [1990] FCA 369 Federal Court of Australia Australia - Commonwealth 25 Sep 1990 AustLII flag 8
Re Industrial Equity Ltd and Bankers Trust Australia v Deputy Commissioner of Taxation; Ronald James Crawley; Peter Thomas Carroll and Frank Breen [1989] FCA 504 Federal Court of Australia Australia - Commonwealth 11 Dec 1989 AustLII flag
Re Industrial Equity Ltd and Bankers Trust Australia Ltd v Deputy Commissioner of Taxation, Sydney; Ronald James Crawley; Peter Thomas Carroll and Frank Breen [1989] FCA 358 Federal Court of Australia Australia - Commonwealth 6 Sep 1989 AustLII flag
Re Industrial Equity Ltd and Bankers Trust Australia Ltd v Deputy Commissioner of Taxation; Ronald James Crawley; Peter Thomas Carroll and Frank Breen [1989] FCA 359 Federal Court of Australia Australia - Commonwealth 6 Sep 1989 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 Peter G Hutchins (Eligible Promoter): Re Stuart Tyre Service Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 367 Federal Court of Australia Australia - Commonwealth 20 Oct 1988 AustLII flag
Re Jeffrey Thomas Dalco v the Commissioner of Taxation of the Commonwealth of Australia; G363 To G365 of 1988 Income Tax [1988] FCA 299 Federal Court of Australia Australia - Commonwealth 25 Aug 1988 AustLII flag
Hadfield Finance Pty Ltd v FCT [1988] FCA 124; (1988) 79 ALR 249; (1988) 19 ATR 1083 Federal Court of Australia Australia - Commonwealth 21 Apr 1988 AustLII flag 11
Bond Corporation Pty Ltd v Thiess Contractors Pty Ltd [1987] FCA 122 Federal Court of Australia Australia - Commonwealth 8 Apr 1987 AustLII flag 1
Re Deputy Commissioner of Taxation of Western Australia; RA Gill; Geoffrey Thomas Wiggins and Peter Robert Knox Peacock Ex Parte: Peter Briggs [1986] FCA 371 Federal Court of Australia Australia - Commonwealth 5 Nov 1986 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia Ex Parte: Just Jeans Pty Ltd [1986] FCA 70 Federal Court of Australia Australia - Commonwealth 17 Mar 1986 AustLII flag 1
Bennett Honda Pty Ltd v Deputy Commissioner of Taxation [1984] FCA 414; (1984) 4 FCR 99; 58 ALR 177; 16 ATR 108 Federal Court of Australia Australia - Commonwealth 21 Dec 1984 AustLII flag 6
Tooheys Ltd v Minister for Business and Consumer Affairs [1981] FCA 121; (1981) 54 FLR 421; (1981) 36 ALR 64; (1981) 4 ALD 277 Federal Court of Australia Australia - Commonwealth 19 Aug 1981 AustLII flag 204
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Commissioner of Taxation (Cth) v Mantle Traders Pty Ltd [1980] FCA 156; 33 ALR 276; (1980) 49 FLR 256; 11 ATR 348 Federal Court of Australia Australia - Commonwealth 15 Dec 1980 AustLII flag 9
FCT v Union Fidelity Trustee Co (Aust) Ltd [1977] HCA 53; (1977) 137 CLR 275; 17 ALR 193; 8 ATR 65; 52 ALJR 1; [1977] AEGR 66 High Court of Australia Australia - Commonwealth 14 Oct 1977 AustLII flag 6
Albion Hotel Pty Ltd v FCT [1965] HCA 4; (1965) 115 CLR 78; [1965] ALR 727; 13 ATD 435 High Court of Australia Australia - Commonwealth 3 Feb 1965 AustLII flag 25
YWCA Australia v Chief Commissioner of State Revenue (No 2) [2021] NSWSC 102 Supreme Court of New South Wales Australia - New South Wales 19 Feb 2021 AustLII flag 9
In the matter of Citadel Financial Corporation Pty Ltd [2019] NSWSC 65 Supreme Court of New South Wales Australia - New South Wales 13 Feb 2019 AustLII flag 10
Edgely Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 103 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 17 Jul 2014 AustLII flag
Hall v Poolman [2007] NSWSC 1330; (2007) 215 FLR 243; (2007) 65 ACSR 123; (2007) 65 ASCR 123 Supreme Court of New South Wales Australia - New South Wales 23 Nov 2007 AustLII flag 140
Morgan Equipment Co v UMW Corporation SDN BHD [2002] NSWCA 193 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 27 Jun 2002 AustLII flag 6
Morgan Equipment Co v Umw Corporation Sdn Bhd [2001] NSWSC 364 Supreme Court of New South Wales Australia - New South Wales 7 May 2001 AustLII flag
Barkworth Olives Management Ltd v Deputy Commissioner of Taxation [2010] QCA 080; (2010) 1 Qd R 326; (2010) 238 FLR 465; [2010] ATC 20-172 Supreme Court of Queensland - Court of Appeal Australia - Queensland 9 Apr 2010 AustLII flag 1
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation [2007] QCA 312; (2007) 25 ACLC 1341 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Sep 2007 AustLII flag 28
Deputy Commissioner of Taxation v Buzadzic [2019] VSCA 221; (2019) 348 FLR 213 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Oct 2019 AustLII flag 14
Deputy Commissioner of Taxation v Zeqaj [2019] VSC 194 Supreme Court of Victoria Australia - Victoria 27 Mar 2019 AustLII flag 2
Numo Pty Ltd v Commissioner of State Revenue [2016] VSC 274 Supreme Court of Victoria Australia - Victoria 3 Jun 2016 AustLII flag 3
Schachna v Commissioner of State Revenue [2015] VSC 7 Supreme Court of Victoria Australia - Victoria 29 Jan 2015 AustLII flag
Deputy Commissioner of Taxation v Sent [2013] VSC 64 Supreme Court of Victoria Australia - Victoria 22 Feb 2013 AustLII flag
Deputy Commissioner of Taxation v Haritos [2011] VSC 129 Supreme Court of Victoria Australia - Victoria 8 Apr 2011 AustLII flag
Commissioner of State Revenue Victoria v Gas Ban Pty Ltd (in liq) [2011] VSCA 89; (2011) 31 VR 397; (2011) 250 FLR 11; (2011) 82 ACSR 598; (2011) 83 ATR 14 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Mar 2011 AustLII flag 9
Australian Unity Group Services Pty Ltd v Commissioner of State Revenue (Taxation) [2011] VCAT 1832 Victorian Civil and Administrative Tribunal Australia - Victoria 15 Mar 2011 AustLII flag
Deputy Commissioner of Taxation v Haritos [2010] VSC 275 Supreme Court of Victoria Australia - Victoria 21 Jun 2010 AustLII flag 3
Lamanna v Commissioner of State Revenue [2005] VSC 436; (2005) 61 ATR 467 Supreme Court of Victoria Australia - Victoria 16 Dec 2005 AustLII flag 4
R v Dowding [2000] VSC 274; 159 FLR 204 Supreme Court of Victoria Australia - Victoria 30 Jun 2000 AustLII flag 4
R v Dowding & Grollo [1999] VSC 497 Supreme Court of Victoria Australia - Victoria 6 Dec 1999 AustLII flag
Seboa v Commissioner of Business Franchises [1993] VicRp 63; [1993] 2 VR 124 Australia - Victoria 22 Dec 1992 AustLII flag 4
McDonald v Commissioner of Business Franchises [1992] VicRp 42; [1992] 1 VR 611 Australia - Victoria 27 Aug 1991 AustLII flag 5
Deputy Commissioner of Taxation for The Commonwealth of Australia v Tomarchio [2006] WADC 18 District Court of Western Australia Australia - Western Australia 1 Mar 2006 AustLII flag
Deputy Commissioner of Taxation v Cumins [2003] WASC 3; 51 ATR 620 Supreme Court of Western Australia Australia - Western Australia 10 Jan 2003 AustLII flag 3
Co R Ltd v Fiji Revenue and Customs Authority [2014] FJTT 2 Fiji 15 Jul 2014 PacLII flag
Bang & Olufsen a/S v To Hok Chung t/a Mirage Electronics Industrial Co [2006] HKCA 466 Hong Kong Court of Appeal Hong Kong 5 Dec 2006 HKLII flag
[2006] Hkcfi 64 (17 January 2006) [2006] HKCFI 64 Hong Kong Court of First Instance Hong Kong 17 Jan 2006 HKLII flag
[2004] HKCFI 813 (7 September 2004) [2004] HKCFI 813 Hong Kong Court of First Instance Hong Kong 7 Sep 2004 HKLII flag
Commmissioner of Inland Revenue v Yau Lai Man, Agnes t/a LM Yau & Co [2004] HKCFI 1253; [2005] 3 HKLRD 737 Hong Kong Court of First Instance Hong Kong 7 Sep 2004 HKLII flag
KLM Royal Dutch Airlines v Assistant Director of Income Tax - CW 16574/2006 [2007] INDLHC 11 High Court of Delhi India 12 Jan 2007 LIIofIndia flag
Sherwin Chan & Walshe Ltd (in liq) v Jones [2012] NZCA 474; [2013] 1 NZLR 166; (2012) 25 NZTC 20-146 Court of Appeal of New Zealand New Zealand 15 Oct 2012 NZLII flag 4
McIlraith v Commissioner of Inland Revenue [2009] NZCA 45 Court of Appeal of New Zealand New Zealand 2 Mar 2009 NZLII flag
Commissioner of Inland Revenue v Zentrum Holdings Ltd [2005] NZHC 490; [2006] 1 NZLR 710; (2005) 22 NZTC 19,510 High Court of New Zealand New Zealand 16 Sep 2005 NZLII flag 2
Duncan v Commissioner of Inland Revenue HC Auckland M401/87 [2004] NZHC 1579; (2004) 21 NZTC 18,735 High Court of New Zealand New Zealand 10 Aug 2004 NZLII flag 8
Hyslop v Commissioner of Inland Revenue [2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031 Court of Appeal of New Zealand New Zealand 1 Mar 2001 NZLII flag 7
Sigma Agencies Ltd v Collector of Customs (Northland Region) HC Auckland HC80/95 [1996] NZHC 1951; [1997] 1 NZLR 4671996 High Court of New Zealand New Zealand 19 Sep 1996 NZLII flag
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue HC Auckland M1542/94 [1995] NZHC 915; [1995] 3 NZLR 475; (1995) 19 TRNZ 909; (1995) 17 NZTC 12,253 High Court of New Zealand New Zealand 11 Jul 1995 NZLII flag 6
Lloyds Bank Export Finance Ltd v Commissioner of Inland Revenue HC Auckland M324/87 [1988] NZHC 1579; (1988) 11 TRNZ 733; (1988) 10 NZTC 5,088 High Court of New Zealand New Zealand 31 May 1988 NZLII flag 1
Green International Ltd v Commissioner General of Internal Revenue [2023] PGSC 13 Supreme Court of Papua New Guinea Papua New Guinea 23 Feb 2023 PacLII flag
South Seas Tuna Corporation Ltd v Palaso [2019] PGSC 3 Supreme Court of Papua New Guinea Papua New Guinea 14 Feb 2019 PacLII flag 1
Commissioner General of Internal Revenue v Bougainville Copper Ltd [2009] PGNC 238 National Court of Papua New Guinea Papua New Guinea 13 Aug 2009 PacLII flag
Commissioner General of Internal Revenue v Bougainville Copper Ltd [2009] PGNC 208 National Court of Papua New Guinea Papua New Guinea 13 Aug 2009 PacLII flag
Courts Plc v Customs And Excise [2002] UKVAT V17915 VAT & Duties Tribunals United Kingdom 13 Nov 2002 BAILII flag
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue [1998] UKPC 42; [1998] BTC 448 Privy Council United Kingdom 29 Oct 1998 BAILII flag

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
"Of Sham and Other Lessons for Australian Revenue Law" (2008) 32 Melbourne University Law Review 861 Kirby, Michael Australia circa 2008 AustLII flag 4
"Editorial" (2000) 3 Journal of Australian Taxation 2 Barkoczy, Stephen Australia circa 2000 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
"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
"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The" (2001) 9 Waikato Law Review 91 Manyam, Joel New Zealand circa 2001 NZLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Courts Plc v Customs And Excise [2002] UKVAT V17915 VAT & Duties Tribunals United Kingdom 13 Nov 2002 BAILII flag
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue [1998] UKPC 42; [1998] BTC 448 Privy Council United Kingdom 29 Oct 1998 BAILII flag

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