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Dwight v Commissioner of Taxation   flag  35

[1992] FCA 178; (1992) 37 FCR 178; 107 ALR 407; (1992) 23 ATR 236
Federal Court of Australia
Australia - Commonwealth
29th April, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Liedig v Commissioner of Taxation [1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 46
Dura (Australia) Constructions Pty Ltd v Hue Boutique Living Pty Ltd [2014] VSCA 326; (2014) 49 VLR 86; (2014) 49 VR 86; (2014) 292 FLR 114 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Dec 2014 AustLII flag 33
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation [2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7 Federal Court of Australia Australia - Commonwealth 31 Jul 2000 AustLII flag 25
Re Gladstone Mortgagee No 1 Pty Ltd [2015] NSWSC 1551 Supreme Court of New South Wales Australia - New South Wales 20 Oct 2015 AustLII flag 22
Pilmer v HIH Casualty & General Insurance Ltd (No 2) [2004] SASC 389; (2004) 90 SASR 465; 187 FLR 315; (2004) 212 ALR 636; 51 ACSR 631 Supreme Court of South Australia Australia - South Australia 26 Nov 2004 AustLII flag 22
Frigger v Trenfield (No 3) [2023] FCAFC 49 Federal Court of Australia Australia - Commonwealth 24 Mar 2023 AustLII flag 20
Duncan (as Trustee for Bankrupt Estate of Garrett) v National Australia Bank Ltd [2006] SASC 239; (2006) 95 SASR 208; (2006) 235 ALR 385 Supreme Court of South Australia Australia - South Australia 15 Aug 2006 AustLII flag 20
Raftland Pty Ltd v Commissioner of Taxation [2006] FCA 109; (2006) 227 ALR 598; 62 ATR 49 Federal Court of Australia Australia - Commonwealth 17 Feb 2006 AustLII flag 16
Kramer & Ward [2017] FamCAFC 270; [2017] FLC 93-817; (2017) 57 Fam LR 200 Family Court of Australia Australia 21 Dec 2017 AustLII flag 15
Commissioner of Taxation v Carter [2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325 High Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag 14
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
Rosebridge Nominees Pty Ltd v Commonwealth Bank of Australia [No 7] [2016] WASC 329 Supreme Court of Western Australia Australia - Western Australia 13 Oct 2016 AustLII flag 8
Technomin Australia Pty Ltd v Xstrata Nickel Australasia Operations Pty Ltd (No 4) [2014] WASC 405 Supreme Court of Western Australia Australia - Western Australia 31 Oct 2014 AustLII flag 7
Arnott v Kiss [2014] NSWSC 1385 Supreme Court of New South Wales Australia - New South Wales 14 Oct 2014 AustLII flag 7
Summer Hill Business Estate Pty Ltd v Equititrust Ltd [2011] NSWCA 211 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Jul 2011 AustLII flag 6
Woodgate (Trustee) v Northop Hall Pty Ltd [2016] FCA 370; (2016) 341 ALR 132 Federal Court of Australia Australia - Commonwealth 17 Feb 2016 AustLII flag 5
Tindon Pty Ltd v Adams [2006] VSC 172 Supreme Court of Victoria Australia - Victoria 19 May 2006 AustLII flag 5
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
MSPR Pty Ltd v Advanced Braking Technology Ltd (No 2) [2014] NSWCA 283 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Aug 2014 AustLII flag 3
Andrew Garrett Wine Resorts Pty Ltd v National Australia Bank Ltd (No 7) [2005] SASC 455; 227 ALR 113 Supreme Court of South Australia Australia - South Australia 6 Dec 2005 AustLII flag 3
Ling v Beyond Development Group Pty Ltd (No 2) [2022] NSWSC 817 Supreme Court of New South Wales Australia - New South Wales 21 Jun 2022 AustLII flag 2
Benjamin v GB Franchising Australia Pty Ltd [2011] ACTCA 26 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 8 Dec 2011 AustLII flag 2
Fimiston Investments Pty Ltd (in liq) v Pecker Maroo Pty Ltd [2011] QSC 356 Supreme Court of Queensland Australia - Queensland 2 Dec 2011 AustLII flag 2
Soubra v FCT [2009] AATA 775; [2009] ATC 10-113; (2009) 77 ATR 946 Administrative Appeals Tribunal Australia 8 Oct 2009 AustLII flag 2
Laurus Group Pty Ltd v Mitsui & Co (Australia) Ltd [2023] VSC 412 Supreme Court of Victoria Australia - Victoria 20 Jul 2023 AustLII flag 1
Confidential and Commissioner of Taxation [2014] AATA 952 Administrative Appeals Tribunal Australia 19 Dec 2014 AustLII flag 1
ADG Digital Pty Ltd v Trigon Trading Pty Ltd (Administrators Appointed) [2023] FCA 232 Federal Court of Australia Australia - Commonwealth 16 Mar 2023 AustLII flag
Eh 2015 Pty Ltd (in liq) v Caratti [No 3] [2017] WASC 210 Supreme Court of Western Australia Australia - Western Australia 1 Aug 2017 AustLII flag
Trustee for MH Ghali Superannuation Fund and Commissioner of Taxation [2012] AATA 527 Administrative Appeals Tribunal Australia 10 Aug 2012 AustLII flag
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 38 High Court of Australia Australia - Commonwealth 3 Mar 2010 AustLII flag
Rennard v Fortron Automotive Treatments Pty Ltd [1997] NSWIRComm 65 New South Wales Industrial Relations Commission Australia - New South Wales 15 May 1997 AustLII flag
Walsh Bay Developments Pty Ltd v Commissioner of Taxation [1994] FCA 1382 Federal Court of Australia Australia - Commonwealth 5 Oct 1994 AustLII flag
Re Garry William Lovering and Gael Ann Lovering Galladin Pty Ltd v John Henderson Jackson Re Damian John Lovering Galladin Pty Ltd v John Henderson Jackson [1994] FCA 1061 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained" (2019) 41 Sydney Law Review 217 Evans, Alex C Australia circa 2019 AustLII flag
"Influence from the Shadows: The OECD, The Shape of Domestice Tax Policy and Lessons for Federal Systems" [2003] RevenueLawJl 9 Bentley, Duncan Australia circa 2003 AustLII flag

Legislation Cited

Legislation Name Provision
Federal Court of Australia Act 1976 (Cth) s56
The Act (Cth) s95A
Federal Court Rules (Cth)
Income Tax (International Agreements) Act 1953 (Cth)
Supreme Court Rules 1970 (NSW)
Companies Act 1961 (NSW) s363

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
MSPR Pty Ltd v Advanced Braking Technology Ltd (No 2) [2014] NSWCA 283 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Aug 2014 AustLII flag 3
Andrew Garrett Wine Resorts Pty Ltd v National Australia Bank Ltd (No 7) [2005] SASC 455; 227 ALR 113 Supreme Court of South Australia Australia - South Australia 6 Dec 2005 AustLII flag 3
Neander Constructions Pty Ltd, Re (1988) 12 ACLR 775; 19 ATR 848 Australia circa 1988 LexisNexis AU flag 3
Totledge Pty Ltd v Commissioner of Taxation (Cth) 47 FLR 449; (1980) 31 ALR 657; 11 ATR 181 Australia circa 2005 Legal Online / Westlaw flag 3
Ling v Beyond Development Group Pty Ltd (No 2) [2022] NSWSC 817 Supreme Court of New South Wales Australia - New South Wales 21 Jun 2022 AustLII flag 2
Benjamin v GB Franchising Australia Pty Ltd [2011] ACTCA 26 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 8 Dec 2011 AustLII flag 2
Fimiston Investments Pty Ltd (in liq) v Pecker Maroo Pty Ltd [2011] QSC 356 Supreme Court of Queensland Australia - Queensland 2 Dec 2011 AustLII flag 2
Soubra v FCT [2009] AATA 775; [2009] ATC 10-113; (2009) 77 ATR 946 Administrative Appeals Tribunal Australia 8 Oct 2009 AustLII flag 2
Laurus Group Pty Ltd v Mitsui & Co (Australia) Ltd [2023] VSC 412 Supreme Court of Victoria Australia - Victoria 20 Jul 2023 AustLII flag 1
Confidential and Commissioner of Taxation [2014] AATA 952 Administrative Appeals Tribunal Australia 19 Dec 2014 AustLII flag 1
ADG Digital Pty Ltd v Trigon Trading Pty Ltd (Administrators Appointed) [2023] FCA 232 Federal Court of Australia Australia - Commonwealth 16 Mar 2023 AustLII flag
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained" (2019) 41 Sydney Law Review 217 Evans, Alex C Australia circa 2019 AustLII flag
Eh 2015 Pty Ltd (in liq) v Caratti [No 3] [2017] WASC 210 Supreme Court of Western Australia Australia - Western Australia 1 Aug 2017 AustLII flag
Trustee for MH Ghali Superannuation Fund and Commissioner of Taxation [2012] AATA 527 Administrative Appeals Tribunal Australia 10 Aug 2012 AustLII flag
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 38 High Court of Australia Australia - Commonwealth 3 Mar 2010 AustLII flag
"Influence from the Shadows: The OECD, The Shape of Domestice Tax Policy and Lessons for Federal Systems" [2003] RevenueLawJl 9 Bentley, Duncan Australia circa 2003 AustLII flag
Rennard v Fortron Automotive Treatments Pty Ltd [1997] NSWIRComm 65 New South Wales Industrial Relations Commission Australia - New South Wales 15 May 1997 AustLII flag
Walsh Bay Developments Pty Ltd v Commissioner of Taxation [1994] FCA 1382 Federal Court of Australia Australia - Commonwealth 5 Oct 1994 AustLII flag
Re Garry William Lovering and Gael Ann Lovering Galladin Pty Ltd v John Henderson Jackson Re Damian John Lovering Galladin Pty Ltd v John Henderson Jackson [1994] FCA 1061 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag

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