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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
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
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
Arnott v Kiss [2014] NSWSC 1385 Supreme Court of New South Wales Australia - New South Wales 14 Oct 2014 AustLII flag 7
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
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 38 High Court of Australia Australia - Commonwealth 3 Mar 2010 AustLII flag
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
Confidential and Commissioner of Taxation [2014] AATA 952 Administrative Appeals Tribunal Australia 19 Dec 2014 AustLII flag 1
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
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
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
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
Frigger v Trenfield (No 3) [2023] FCAFC 49 Federal Court of Australia Australia - Commonwealth 24 Mar 2023 AustLII flag 20
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
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
Laurus Group Pty Ltd v Mitsui & Co (Australia) Ltd [2023] VSC 412 Supreme Court of Victoria Australia - Victoria 20 Jul 2023 AustLII flag 1
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
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
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
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
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
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
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
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
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
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
Soubra v FCT [2009] AATA 775; [2009] ATC 10-113; (2009) 77 ATR 946 Administrative Appeals Tribunal Australia 8 Oct 2009 AustLII flag 2
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
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
Tindon Pty Ltd v Adams [2006] VSC 172 Supreme Court of Victoria Australia - Victoria 19 May 2006 AustLII flag 5
Trustee for MH Ghali Superannuation Fund and Commissioner of Taxation [2012] AATA 527 Administrative Appeals Tribunal Australia 10 Aug 2012 AustLII flag
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
Walsh Bay Developments Pty Ltd v Commissioner of Taxation [1994] FCA 1382 Federal Court of Australia Australia - Commonwealth 5 Oct 1994 AustLII flag
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

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"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
"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

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
AFE): Octavo Investments Pty Ltd v Knight [1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575 High Court of Australia Australia - Commonwealth 27 Nov 1979 AustLII flag 384
Bankruptcy v Shultz [1990] HCA 45; (1990) 170 CLR 306; 96 ALR 327; 64 ALJR 651 High Court of Australia Australia - Commonwealth 8 Nov 1990 AustLII flag 208
Commissioner of Taxation v Harmer (1990) 24 FCR 237; 94 ALR 541; (1990) 21 ATR 623 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 11
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag 31
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag 72
Fouche v Superannuation Fund Board [1952] HCA 1; (1952) 88 CLR 609 High Court of Australia Australia - Commonwealth 6 Feb 1952 AustLII flag 75
Glenn v Federal Commissioner of Land Tax [1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465 High Court of Australia Australia - Commonwealth 16 Sep 1915 AustLII flag 107
Halvanon Insurance Co Ltd v Central Reinsurance Corpn [1988] 1 WLR 1122 United Kingdom circa 1988 LexisNexis / Westlaw flag 21
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
Hospital Products Ltd v United States Surgical Corporation [1984] HCA 64; (1984) 156 CLR 41; (1984) 55 ALR 417; (1984) 58 ALJR 587; 4 IPR 291 High Court of Australia Australia - Commonwealth 25 Oct 1984 AustLII flag 1828
Kemtron Industries Pty Ltd v Commissioner of Stamp Duties [1984] 1 Qd R 576; (1984) 15 ATR 627 Australia - Queensland circa 1984 LexisNexis AU flag 70
Neander Constructions Pty Ltd, Re (1988) 12 ACLR 775; 19 ATR 848 Australia circa 1988 LexisNexis AU flag 3
Philip Morris Inc v Adam P Brown Male Fashions Pty Ltd [1981] HCA 7; (1981) 148 CLR 457; (1981) 33 ALR 465; 55 ALJR 120; [1981] ATPR 40-197 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 582
Queensland Trustees Ltd v Commissioner of Stamp Duties [1952] HCA 52; (1952) 88 CLR 54; [1952] ALR 895 High Court of Australia Australia - Commonwealth 13 Oct 1952 AustLII flag 37
Rajski v Computer Manufacture & Design Pty Ltd [1983] 2 NSWLR 122 Australia - New South Wales circa 1983 LexisNexis AU flag 56
Re Kilpatrick's Policies Trusts [1966] Ch 730; [1965] 2 All ER 673 Court of Chancery United Kingdom circa 1966 LexisNexis / Westlaw flag 9
Taylor v FCT [1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148 High Court of Australia Australia - Commonwealth 8 Apr 1970 AustLII flag 32
Totledge Pty Ltd v Commissioner of Taxation (Cth) 47 FLR 449; (1980) 31 ALR 657; 11 ATR 181 Australia Legal Online / Westlaw flag 3
Vacuum Oil Co Pty Ltd v Wiltshire [1945] HCA 37; (1945) 72 CLR 319; [1946] ALR 50; 14 ABC 79; (1945) 19 ALJR 380 High Court of Australia Australia - Commonwealth 10 Dec 1945 AustLII flag 179
WA Sherratt Ltd v John Bromley (Church Stretton) Ltd [1985] 1 QB 1038; [1985] 1 All ER 216; [1985] BCLC 170; [1985] 2 WLR 742 United Kingdom circa 1985 LexisNexis / Westlaw flag 41

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