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Independent Holdings Ltd v Commissioner of Taxation   flag  5

[1992] FCA 444; (1992) 38 FCR 68; (1992) 110 ALR 642; 24 ATR 28; (1992) 28 ALD 501
Federal Court of Australia
Australia - Commonwealth
10th September, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Summit Grain Investment Australia Pty Ltd v Attorney-General for Victoria [2013] VSC 383 Supreme Court of Victoria Australia - Victoria 9 Aug 2013 AustLII flag 2
Macquarie Bank Ltd v Commissioner of Taxation [2013] FCA 96 Federal Court of Australia Australia - Commonwealth 12 Feb 2013 AustLII flag 2
Atkins v Queensland Law Society Inc [1999] QCA 143; [2000] 2 Qd R 245 Supreme Court of Queensland - Court of Appeal Australia - Queensland 23 Apr 1999 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Judicial review of the Accountants' Concession: a case for improving tax administration and accountability" [2011] RevenueLawJl 8 Azzi, John Australia circa 2011 AustLII flag
"A Wavy Line in the Sand: Bond and Jurisdictional Issues in Judicial and Administrative Review" (1998) 26 Federal Law Review 15 Creyke, Robin; Hill, Graeme Australia circa 1998 AustLII flag 2

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s3, s5
Income Tax Assessment Act 1936 (Cth)
Judiciary Act 1903 (Cth) s39B
Act (Cth) s60
Income Tax Assessment Act 1966 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Australian Broadcasting Tribunal v Bond [1990] HCA 33; (1990) 94 ALR 11; (1990) 64 ALJR 462; 21 ALD 1; (1990) 170 CLR 321 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 1396
R v Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301; (1986) 69 ALR 185; (1986) 17 ATR 1031 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 56
Re Moore; Ex parte Co-operative Bulk Handling Ltd (1982) 56 ALJR 697; 41 ALR 221 Australia circa 1982 LexisNexis AU flag 19
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
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
Re Mendonca; Ex parte Commissioner of Taxation [1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571 Australia circa 1969 LexisNexis AU flag 104
Batagol v FCT [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 19 Nov 1963 AustLII flag 175
Winter v Inland Revenue Commissioners [1961] 3 All ER 855 United Kingdom circa 1961 LexisNexis flag 12
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
R v Taylor; Ex parte Professional Officers' Association-Commonwealth Public Service [1951] HCA 1; 82 CLR 177; [1951] ALR 73 High Court of Australia Australia - Commonwealth 20 Feb 1951 AustLII flag 18
Brown, Re; Official Receiver v Perpetual Trustee Co Ltd (1950) 15 ABC 74 Australia circa 1950 flag 7
Aitken v FCT [1936] HCA 53; (1936) 56 CLR 491; [1937] ALR 66; 4 ATD 107 High Court of Australia Australia - Commonwealth 26 Nov 1936 AustLII flag 6
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
R v Deputy FCT (SA); Ex parte Hooper [1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101 High Court of Australia Australia - Commonwealth 22 Mar 1926 AustLII flag 57
Commissioner of Stamps (WA) v West Australian Trustee Executor & Agency Co Ltd [1925] HCA 20; (1925) 36 CLR 98 High Court of Australia Australia - Commonwealth 16 Jun 1925 AustLII flag 33
Smorgon v Australia and New Zealand Banking Group Ltd [1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137 High Court of Australia Australia - Commonwealth 3 Dec 1906 AustLII flag 118
David Jones Finance and Investment Pty Ltd v FCT 90 ATC 4,730 Australia circa 1925 IntelliConnect flag 1
Winter v Deputy FCT 87 ATC 4,912 Australia circa 1925 IntelliConnect flag 1
Winter v Deputy FCT 87 ATC 4,065 Australia circa 1925 IntelliConnect flag 1
Deputy FCT v Truhold Benefit Pty Ltd 84 ATC 4,912 Australia circa 1925 IntelliConnect flag 1
Bloemen and Lucas v O'Reilly 79 ATC 4,081 Australia circa 1925 IntelliConnect flag 1

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