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

Curran v FCT     46

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Esso Australia Resources Ltd v FCT	[1999] HCA 67; (1999) 201 CLR 49; 168 ALR 123; (1999) 74 ALJR 339; (1999) 21 Leg Rep 2; 43 ATR 506; (1999) 2000 ATC 4,042	High Court of Australia	Australia - Commonwealth	21 Dec 1999	AustLII		1228
Street v Queensland Bar Association	[1989] HCA 53; (1989) 168 CLR 461; 88 ALR 321; (1989) 63 ALJR 715	High Court of Australia	Australia - Commonwealth	16 Nov 1989	AustLII		328
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		130
McNamara v Consumer Trader and Tenancy Tribunal	[2005] HCA 55; (2005) 221 CLR 646; 221 ALR 285; 79 ALJR 1789	High Court of Australia	Australia - Commonwealth	29 Sep 2005	AustLII		77
Dahya v Dahya CA183/86	[1990] NZCA 405; [1991] 2 NZLR 150; (1990) 7 FRNZ 128; [1990] NZFLR 529	Court of Appeal of New Zealand	New Zealand	22 Nov 1990	NZLII		25
O'Toole v Charles David Pty Ltd	[1990] HCA 44; (1990) 96 ALR 1; (1990) 64 ALJR 618; (1990) 34 IR 309; (1991) 171 CLR 232	High Court of Australia	Australia - Commonwealth	6 Nov 1990	AustLII		25
Commissioner of Taxation v Sahhar	[1985] FCA 45; (1985) 5 FCR 247; 59 ALR 98; 16 ATR 208	Federal Court of Australia	Australia - Commonwealth	25 Feb 1985	AustLII		8
Mika Engineering Holdings Pty Ltd v FCT	[2006] AATA 634; (2006) 92 ALD 688; 44 AAR 96; 64 ATR 1018	Administrative Appeals Tribunal	Australia	18 Jul 2006	AustLII		6
Taxation, Commissioner of (Cth) v Suttons Motors (Chullora) Wholesale Pty Ltd	[1983] FCA 107; (1983) 47 ALR 449; 68 FLR 181; (1983) 14 ATR 262	Federal Court of Australia	Australia - Commonwealth	3 Jun 1983	AustLII		6
FCT v Westraders Pty Ltd	[1979] FCA 13; 24 ALR 139; (1979) 38 FLR 306; 9 ATR 558	Federal Court of Australia	Australia - Commonwealth	23 Mar 1979	AustLII		5
Urban Consolidation and Development Pty Ltd v Commissioner of State Revenue	[2010] VSC 49	Supreme Court of Victoria	Australia - Victoria	26 Feb 2010	AustLII		4
Commissioner of Taxation v Linter Textiles Australia Ltd (in liq)	[2003] FCAFC 63; (2003) 129 FCR 42; 52 ATR 502; 21 ACLC 816	Federal Court of Australia	Australia - Commonwealth	14 Apr 2003	AustLII		4
Ciprian and Commissioner of Taxation	[2002] AATA 746; 50 ATR 1257	Administrative Appeals Tribunal	Australia	30 Aug 2002	AustLII		4
FCT v Lutovi Investments Pty Ltd	[1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689	Federal Court of Australia	Australia - Commonwealth	7 Jul 1978	AustLII		4
Linter Textiles	[2002] FCA 1089; (2002) 20 ACLC 1708; 50 ATR 548	Federal Court of Australia	Australia - Commonwealth	6 Sep 2002	AustLII		2
Halliwell v Commissioner of Inland Revenue HC Wellington AP193/90	[1991] NZHC 2007; (1991) 13 NZTC 8,197	High Court of New Zealand	New Zealand	27 Aug 1991	NZLII		1
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR TR2008/5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
AAT Case 5923a	[1992] AATA 3; 22 ATR 3594	Administrative Appeals Tribunal	Australia	7 Jan 1992	AustLII
It 2603 - Income Tax : Scrip Dividends	[1990] ATOITR IT2603	Australian Taxation Office	Australia - Commonwealth	12 Jul 1990	AustLII
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 49	Federal Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII
It 2521 - Income Tax : Power of Remission of Additional Tax Imposed Under Part Vii and Former Section 226 of the Income Tax Assessment ACT	[1989] ATOITR IT2521	Australian Taxation Office	Australia - Commonwealth	9 Mar 1989	AustLII
Re Neil Harry Mark Forsyth v Phillip John Rodda and Richard Denis O'Donovan	[1988] FCA 422	Federal Court of Australia	Australia - Commonwealth	2 Dec 1988	AustLII
Re Hooker Rex Pty Ltd v the Commissioner of Taxation	[1988] FCA 164	Federal Court of Australia	Australia - Commonwealth	23 May 1988	AustLII
Re Deputy Commissioner of Taxation v John Joseph Mostyn	[1987] FCA 443	Federal Court of Australia	Australia - Commonwealth	3 Dec 1987	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
Re John Joseph Mostyn v the Deputy Commissioner of Taxation	[1987] FCA 173	Federal Court of Australia	Australia - Commonwealth	28 May 1987	AustLII
Re Secretary To the Department of Social Security v Clara Caroline Read	[1987] FCA 77	Federal Court of Australia	Australia - Commonwealth	10 Mar 1987	AustLII
Re Insomnia (No 2) Pty Ltd and Insomnia (No 3) Pty Ltd v the Commissioner of Taxation of the Commonwealth of the Commonwealth of Australia	[1987] FCA 42	Federal Court of Australia	Australia - Commonwealth	17 Feb 1987	AustLII
It 2382 - Income Tax : "Curran" Type Tax Avoidance Scheme - Application of Section 6ba	[1987] ATOITR IT2382	Australian Taxation Office	Australia - Commonwealth	22 Jan 1987	AustLII
Re James Peter Grant v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 206	Federal Court of Australia	Australia - Commonwealth	1 Jul 1986	AustLII
It 2310 - Income Tax : Discovery of Documents in Part v Appeal Claim for Privilege Under Secrecy Provisions	[1986] ATOITR IT2310	Australian Taxation Office	Australia - Commonwealth	16 Jun 1986	AustLII
It 2235 - Income Tax : "Curran" Type Tax Avoidance Scheme - Application of Section 6ba	[1986] ATOITR IT2235	Australian Taxation Office	Australia - Commonwealth	6 Jan 1986	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Parsons, Ross	Australia	circa 1986	AustLII		8
"Overruling in the High Court of Australia in Common Law Cases"	(2010) 34 Melbourne University Law Review 519	Matthew Harding and Ian Malkin	Australia	circa 2010	AustLII		4
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Anti-Avoidance Discretions: The Continuing Battle to Control Tax Avoidance"	(1981) 4 University of New South Wales Law Journal 17	Grbich, Yuri	Australia	circa 1981	AustLII		2
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA)	[2012] FedJSchol 28	Logan, Justice John	Australia	circa 2012	AustLII
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"Contagious Trends in Australian Tax Administration"	[1991] VUWLawRw 4	Burgess, Philip	New Zealand	circa 1991	NZLII
"John v FCT: The Uneasy Death of Curran"	(1989-1990) 12 Sydney Law Review 584	Briggs, Peter	Australia	circa 1990	AustLII
"Land Development: Income or Capital - Commissioner of Taxation (Cth) v Whitfords Beach Pty Ltd "	(1983-1985) 10 Sydney Law Review 143	Wong, Elaine	Australia	circa 1985	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 49	Federal Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII
"John v FCT: The Uneasy Death of Curran"	(1989-1990) 12 Sydney Law Review 584	Briggs, Peter	Australia	circa 1990	AustLII
It 2521 - Income Tax : Power of Remission of Additional Tax Imposed Under Part Vii and Former Section 226 of the Income Tax Assessment ACT	[1989] ATOITR IT2521	Australian Taxation Office	Australia - Commonwealth	9 Mar 1989	AustLII
Re Neil Harry Mark Forsyth v Phillip John Rodda and Richard Denis O'Donovan	[1988] FCA 422	Federal Court of Australia	Australia - Commonwealth	2 Dec 1988	AustLII
Re Hooker Rex Pty Ltd v the Commissioner of Taxation	[1988] FCA 164	Federal Court of Australia	Australia - Commonwealth	23 May 1988	AustLII
Re Deputy Commissioner of Taxation v John Joseph Mostyn	[1987] FCA 443	Federal Court of Australia	Australia - Commonwealth	3 Dec 1987	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
Re John Joseph Mostyn v the Deputy Commissioner of Taxation	[1987] FCA 173	Federal Court of Australia	Australia - Commonwealth	28 May 1987	AustLII
Re Secretary To the Department of Social Security v Clara Caroline Read	[1987] FCA 77	Federal Court of Australia	Australia - Commonwealth	10 Mar 1987	AustLII
Re Insomnia (No 2) Pty Ltd and Insomnia (No 3) Pty Ltd v the Commissioner of Taxation of the Commonwealth of the Commonwealth of Australia	[1987] FCA 42	Federal Court of Australia	Australia - Commonwealth	17 Feb 1987	AustLII
It 2382 - Income Tax : "Curran" Type Tax Avoidance Scheme - Application of Section 6ba	[1987] ATOITR IT2382	Australian Taxation Office	Australia - Commonwealth	22 Jan 1987	AustLII
Re James Peter Grant v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 206	Federal Court of Australia	Australia - Commonwealth	1 Jul 1986	AustLII
It 2310 - Income Tax : Discovery of Documents in Part v Appeal Claim for Privilege Under Secrecy Provisions	[1986] ATOITR IT2310	Australian Taxation Office	Australia - Commonwealth	16 Jun 1986	AustLII
It 2235 - Income Tax : "Curran" Type Tax Avoidance Scheme - Application of Section 6ba	[1986] ATOITR IT2235	Australian Taxation Office	Australia - Commonwealth	6 Jan 1986	AustLII
"Land Development: Income or Capital - Commissioner of Taxation (Cth) v Whitfords Beach Pty Ltd "	(1983-1985) 10 Sydney Law Review 143	Wong, Elaine	Australia	circa 1985	AustLII