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Hepples v FCT     169

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Plaintiff M19A/2024 v Minister for Immigration, Citizenship and Multicultural Affairs	[2024] HCASJ 39	High Court of Australia	Australia - Commonwealth	18 Oct 2024	AustLII
Commonwealth of Australia v Yunupingu (on behalf of the Gumatj Clan OR Estate Group)	[2024] HCATrans 49	High Court of Australia	Australia - Commonwealth	8 Aug 2024	AustLII
Johnston v Carroll (Commissioner of the Queensland Police Service); Witthahn v Wakefield (Chief Executive of Hospital and Health Services and Director General of Queensland Health); Sutton v Carroll (Commissioner of the Queensland Police Service)	[2024] QSC 2; (2024) 329 IR 365	Supreme Court of Queensland	Australia - Queensland	4 Mar 2024	AustLII		23
JEA Holdings (Aust) Pty Ltd v Registrar-General of New South Wales	[2024] NSWSC 85	Supreme Court of New South Wales	Australia - New South Wales	13 Feb 2024	AustLII		2
Alumina and Bauxite Co Ltd v Queensland Alumina Ltd	[2024] FCA 43	Federal Court of Australia	Australia - Commonwealth	1 Feb 2024	AustLII		1
Estate Group v Commonwealth of Australia	[2023] FCAFC 75	Federal Court of Australia	Australia - Commonwealth	22 May 2023	AustLII		1
Singh v Singh	[2023] NSWSC 436	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2023	AustLII		1
Saipan Holdings Pty Ltd v City Gym Sydney Pty Ltd	[2023] NSWCA 55	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	31 Mar 2023	AustLII		1
Re the Owners of High Rise Strata Plan 8245	[2022] WASC 450	Supreme Court of Western Australia	Australia - Western Australia	21 Dec 2022	AustLII
Lancaster v City of Sydney Council	[2022] NSWPIC 484	Personal Injury Commission of New South Wales	Australia - New South Wales	30 Jun 2022	AustLII		1
Kassam v Hazzard	[2021] NSWCA 299; (2021) 396 ALR 302; (2021) 106 NSWLR 520; (2021) 311 IR 233	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Dec 2021	AustLII		72
Kassam v Hazzard; Henry v Hazzard	[2021] NSWSC 1320; (2021) 362 FLR 113; (2021) 393 ALR 664	Supreme Court of New South Wales	Australia - New South Wales	15 Oct 2021	AustLII		88
Helmbright v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2)	[2021] FCA 647; (2021) 287 FCR 109	Federal Court of Australia	Australia - Commonwealth	15 Jun 2021	AustLII		10
Compass Group Education Hospitality Services Pty Ltd v Commissioner of State Revenue	[2021] QCA 98	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	11 May 2021	AustLII		1
CEG Direct Securities Pty Ltd v Shining Pty Ltd (No 2)	[2020] NSWSC 1213; (2020) 19 BPR 40,671	Supreme Court of New South Wales	Australia - New South Wales	9 Sep 2020	AustLII		3
Mondelez Australia Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union	[2020] HCA 29; (2020) 271 CLR 495; (2020) 381 ALR 601; (2020) 94 ALJR 818; (2020) 297 IR 338	High Court of Australia	Australia - Commonwealth	13 Aug 2020	AustLII		87
Lal v Prasad	[2020] FJHC 214	High Court of Fiji	Fiji	13 Mar 2020	PacLII
Elegant Australia Pty Ltd v Michelle Chen	[2020] NSWDC 7	District Court of New South Wales	Australia - New South Wales	28 Jan 2020	AustLII		1
Miley and Commissioner of Taxation (Taxation)	[2019] AATA 5540	Administrative Appeals Tribunal	Australia	23 Dec 2019	AustLII		1
Lal v Chand	[2019] FJHC 538	High Court of Fiji	Fiji	29 May 2019	PacLII		1
Deosharan v Tangavellu	[2019] FJHC 537	High Court of Fiji	Fiji	29 May 2019	PacLII		1
Australian Investment & Development Pty Ltd v Commissioner of State Revenue	[2019] VSCA 69	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Apr 2019	AustLII		4
Commissioner of State Revenue (WA) v Placer Dome Inc	[2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65	High Court of Australia	Australia - Commonwealth	5 Dec 2018	AustLII		27
SAS Trustee Corporation v Miles	[2018] HCA 55; (2018) 265 CLR 137; (2018) 361 ALR 206; (2018) 92 ALJR 1064	High Court of Australia	Australia - Commonwealth	14 Nov 2018	AustLII		192
Moreton Bay Regional Council v White	[2018] QLAC 4	Land Appeal Court of Queensland	Australia - Queensland	28 Aug 2018	AustLII		1
Placer Dome Inc v Commissioner of State Revenue	[2017] WASCA 165; (2017) 106 ATR 511	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Sep 2017	AustLII		10
Cross v Harbour City Ferries Pty Ltd T/As Harbour City Ferris (No 2)	[2017] FCCA 1713	Federal Circuit Court of Australia	Australia	2 Aug 2017	AustLII		21
Naidu v Devi	[2017] FJHC 509	High Court of Fiji	Fiji	11 Jul 2017	PacLII		1
Digital Central (Assets) Pty Ltd v Stefanovski	[2017] FCA 738	Federal Court of Australia	Australia - Commonwealth	30 Jun 2017	AustLII		1
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCAFC 62; (2017) 251 FCR 40	Federal Court of Australia	Australia - Commonwealth	21 Apr 2017	AustLII		24
Skene v WorkPac Pty Ltd (No 2)	[2017] FCCA 525	Federal Circuit Court of Australia	Australia	20 Mar 2017	AustLII		2
Perara-Cathcart v R	[2017] HCA 9; (2017) 260 CLR 595; 341 ALR 535; (2017) 91 ALJR 411	High Court of Australia	Australia - Commonwealth	1 Mar 2017	AustLII		64
Wortex Pty Ltd v Darebin CC	[2017] VCAT 254	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Feb 2017	AustLII		2
Chief Registrar v Nacolawa	[2016] FJILSC 4		Fiji	21 Sep 2016	PacLII		2
AQO v Minister for Finance and Services	[2016] NSWCA 248; (2016) 93 NSWLR 46	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	5 Sep 2016	AustLII		20
Caason Investments Pty Ltd v Cao (No 2)	[2015] FCAFC 192; (2015) 237 FCR 351	Federal Court of Australia	Australia - Commonwealth	22 Dec 2015	AustLII		2
Motor Vehicles Insurance Ltd v Kiangua	[2015] PGSC 70	Supreme Court of Papua New Guinea	Papua New Guinea	17 Dec 2015	PacLII
Roden v Bandora Holdings Pty Ltd	[2015] NSWLEC 191; (2015) 213 LGERA 103	Land and Environment Court of New South Wales	Australia - New South Wales	7 Dec 2015	AustLII		26
Pearce v AQO	[2015] NSWCATAP 162	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	11 Aug 2015	AustLII		5
EHL Burgess Properties Pty Ltd v Commissioner of State Revenue	[2015] VSC 295; 101 ATR 486	Supreme Court of Victoria	Australia - Victoria	3 Jul 2015	AustLII		4
Waterwood Hotel Management Pty Ltd v KOP International Pty Ltd	[2015] NSWSC 852	Supreme Court of New South Wales	Australia - New South Wales	30 Jun 2015	AustLII		3
R v Mohamed (No 1)	[2015] VSC 290	Supreme Court of Victoria	Australia - Victoria	19 Jun 2015	AustLII		2
West Coast Council v Coverdale (No 2)	[2015] TASFC 1	Supreme Court of Tasmania	Australia - Tasmania	17 Feb 2015	AustLII		1
Scanlon v FCT	[2014] AATA 725; [2014] ATC 10-378	Administrative Appeals Tribunal	Australia	3 Oct 2014	AustLII
West Coast Council v Coverdale	[2014] TASSC 42	Supreme Court of Tasmania	Australia - Tasmania	18 Aug 2014	AustLII		2
Perry v Attorney General of the Northern Territory	[2014] NTSC 17	Supreme Court of the Northern Territory	Australia - Northern Territory	19 May 2014	AustLII		5
Melanie Millington v Traders International Pty Ltd	[2014] FWCFB 888	Fair Work Commission	Australia	23 Apr 2014	AustLII		15
Suva City Council v R B Patel Group Ltd	[2014] FJSC 7	Supreme Court of Fiji	Fiji	17 Apr 2014	PacLII		13
Christian Youth Camps Ltd v Cobaw Community Health Services Ltd	[2014] VSCA 75; (2014) 50 VR 256; (2014) 308 ALR 615	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Apr 2014	AustLII		43
Commissioner of Income Tax-III v M/S Calcutta Knitwears, Ludhiana	[2014] INSC 183	Supreme Court of India	India	12 Mar 2014	LIIofIndia
Transport Workers' Union of Australia v Coles Supermarkets Australia Pty Ltd	[2014] FCCA 4; (2014) 284 FLR 238	Federal Circuit Court of Australia	Australia	28 Feb 2014	AustLII		23
Apotex Pty Ltd v Sanofi-Aventis Australia Pty Ltd	[2013] HCA 50; (2013) 253 CLR 284; (2013) 304 ALR 1; (2013) 103 IPR 217; (2013) 88 ALJR 261	High Court of Australia	Australia - Commonwealth	4 Dec 2013	AustLII		71
Pty Ltd v Buckley	[2013] VSC 607; 96 ACSR 691	Supreme Court of Victoria	Australia - Victoria	15 Nov 2013	AustLII		2
ZKBN and Commissioner of Taxation	[2013] AATA 604	Administrative Appeals Tribunal	Australia	27 Aug 2013	AustLII
Peter Kuehne v Warren Shire Council	[2013] HCASL 134	High Court of Australia	Australia - Commonwealth	14 Aug 2013	AustLII
Meridien AB Pty Ltd v Jackson	[2013] QCA 121; [2014] 1 Qd R 142	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 May 2013	AustLII		12
Yazbek v Commissioner of Taxation	[2013] FCA 39; (2013) 209 FCR 416; (2013) 88 ATR 792	Federal Court of Australia	Australia - Commonwealth	31 Jan 2013	AustLII		9
JT International SA v Commonwealth of Australia	[2012] HCA 43; (2012) 250 CLR 1; (2012) 291 ALR 669; (2012) 86 ALJR 1297; (2012) 97 IPR 321	High Court of Australia	Australia - Commonwealth	5 Oct 2012	AustLII		115
GPT Vicroads Class C Trust))	[2012] VSC 364	Supreme Court of Victoria	Australia - Victoria	28 Aug 2012	AustLII
Griffiths v The Trustees of the Parliamentary Contributory Superannuation Fund	[2012] NSWCA 231	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	3 Aug 2012	AustLII		8
Yazbek and Commissioner of Taxation	[2012] AATA 477	Administrative Appeals Tribunal	Australia	25 Jul 2012	AustLII		1
Siva Afi Investment and Designs Ltd v Attorney General	[2012] WSSC 46	Supreme Court of Samoa	Samoa	13 Jul 2012	PacLII
Sidameneo (No 456) Pty Ltd v Alexander	[2011] NSWCA 418	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Dec 2011	AustLII		36
Challenger Property Asset Management Pty Ltd v Stonnington City Council	[2011] VSC 184; (2011) 34 VR 445	Supreme Court of Victoria	Australia - Victoria	5 May 2011	AustLII		87
Waverley Road Developments Pty Ltd v Gold Coast City Council	[2011] QPEC 59	Planning and Environment Court of Queensland	Australia - Queensland	29 Apr 2011	AustLII		1
Philip Morris Ltd and Dept of Health and Ageing, Re	[2011] AATA 215; (2011) 120 ALD 643; (2011) 54 AAR 390	Administrative Appeals Tribunal	Australia	30 Mar 2011	AustLII		4
Commissioner of Taxation v Administrative Appeals Tribunal	[2011] FCAFC 37; (2011) 191 FCR 400; (2011) 276 ALR 231; 82 ATR 663	Federal Court of Australia	Australia - Commonwealth	17 Mar 2011	AustLII		25
Chief Commissioner of State Revenue v Platinum Investment Management Ltd	[2011] NSWCA 48; (2011) 80 NSWLR 240; (2011) 82 ATR 594	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Mar 2011	AustLII		9
CEO Department of Main Roads v Club Cavill Pty Ltd	[2011] QPEC 15	Planning and Environment Court of Queensland	Australia - Queensland	25 Feb 2011	AustLII		1
Virgin Blue Airlines Pty Ltd v Commissioner of Taxation	[2010] FCAFC 137; (2010) 190 FCR 150	Federal Court of Australia	Australia - Commonwealth	30 Nov 2010	AustLII		10
Travelex Ltd v Commissioner of Taxation	[2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII		146
Leagrove Pty Ltd v Gold Coast City Council	[2010] QSC 370	Supreme Court of Queensland	Australia - Queensland	28 Sep 2010	AustLII		2
Symbion Medical Centre v Alexander	[2010] NSWSC 1047	Supreme Court of New South Wales	Australia - New South Wales	16 Sep 2010	AustLII		9
Worrell Re Regulation 5 6 06 of the Corporations Regulations 2001	[2010] FCA 934; (2010) 189 FCR 59; (2010) 79 ACSR 437; (2010) 117 ALD 110	Federal Court of Australia	Australia - Commonwealth	30 Aug 2010	AustLII		2
Gantley Pty Ltd v Phoenix International Group Pty Ltd	[2010] VSC 106	Supreme Court of Victoria	Australia - Victoria	31 Mar 2010	AustLII		72
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue	[2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134	High Court of Australia	Australia - Commonwealth	30 Sep 2009	AustLII		2324
Phoenix International Group Pty Ltd v Resources Combined	[2009] VSC 425	Supreme Court of Victoria	Australia - Victoria	25 Sep 2009	AustLII		4
Drouin Commercial Pty Ltd v Commissioner of State Revenue (Taxation)	[2009] VCAT 1082	Victorian Civil and Administrative Tribunal	Australia - Victoria	9 Jun 2009	AustLII		1
Cyril Henschke Pty Ltd v Commissioner of State Taxation	[2008] SASC 360; (2008) 104 SASR 1; (2008) 74 ATR 624; [2008] ATC 20-088	Supreme Court of South Australia	Australia - South Australia	18 Dec 2008	AustLII		9
Attorney-General (Cth) v Alinta Ltd	[2008] HCA 2; (2008) 233 CLR 542; (2008) 222 FLR 375; (2008) 242 ALR 1; (2008) 82 ALJR 382; (2008) 64 ACSR 507; (2008) 70 ATR 741; 49 AAR 320; [2008] ATC 20-078; 26 ACLC 1	High Court of Australia	Australia - Commonwealth	12 Dec 2008	AustLII		137
Handbury Holdings Pty Ltd v FCT	[2008] FCA 1787; (2008) 74 ATR 560; [2008] ATC 20-071	Federal Court of Australia	Australia - Commonwealth	28 Nov 2008	AustLII		8
Martino Developments Pty Ltd v Doughty	[2008] VSC 517; (2008) 51 MVR 365	Supreme Court of Victoria	Australia - Victoria	27 Nov 2008	AustLII		8
Urban Strategies Pty Ltd v Gold Coast City Council	[2008] QPEC 98; [2009] QPLR 288	Planning and Environment Court of Queensland	Australia - Queensland	17 Nov 2008	AustLII		1
Calbourne Nominees Pty Ltd v Commissioner of State Revenue	[2008] TASSC 39; [2008] ATC 20-041; 74 ATR 69	Supreme Court of Tasmania	Australia - Tasmania	8 Aug 2008	AustLII		1
Orica Ltd v FCT	[2008] FCA 906; 73 ATR 78	Federal Court of Australia	Australia - Commonwealth	17 Jun 2008	AustLII
Ajinomoto Co Inc v NutraSweet Australia Pty Ltd	[2008] FCAFC 34; (2008) 166 FCR 530; (2008) 247 ALR 552; [2008] AIPC 92-283; (2008) 76 IPR 1	Federal Court of Australia	Australia - Commonwealth	17 Mar 2008	AustLII		12
Palmlake Investments Pty Ltd v Mister Rollershutter Pty Ltd	[2008] ATMO 5	IP Australia - Australian Trade Marks Office	Australia	14 Jan 2008	AustLII		1
Tourism Holdings Australia Pty Ltd v Commissioner of Taxes	[2007] NTCA 8	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	14 Nov 2007	AustLII
Yazgi v Permanent Custodians Ltd	[2007] NSWCA 240; 13 BPR 24,567; [2007] NSW Conv R 56-195; [2007] ANZ Conv R 566	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	12 Sep 2007	AustLII		34
Tourism Holdings Australia Pty Ltd v Commissioner of Taxes	[2007] NTSC 22	Supreme Court of the Northern Territory	Australia - Northern Territory	3 Apr 2007	AustLII		1
Arbormasters Pty Ltd v Arbormaster Training Inc	[2007] ATMO 7	IP Australia - Australian Trade Marks Office	Australia	5 Feb 2007	AustLII		3
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
Summerfield & Summerfield	[2006] FamCA 1238	Family Court of Australia	Australia	23 Nov 2006	AustLII		1
Super Cheap Auto Pty Ltd and Commissioner of State Revenue	[2006] WASAT 326	State Administrative Tribunal of Western Australia	Australia - Western Australia	10 Nov 2006	AustLII
Peldan v Anderson	[2006] HCA 48; 227 CLR 471; 229 ALR 432; (2006) 80 ALJR 1588	High Court of Australia	Australia - Commonwealth	4 Oct 2006	AustLII		56
Cranbrook School v Woollahra Municipal Council	[2006] NSWCA 155; (2006) 66 NSWLR 379; (2006) 146 LGERA 313	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Jun 2006	AustLII		119
FCT v McNeil	[2006] HCATrans 300	Transcript of Proceedings	Australia - Commonwealth	14 Jun 2006	AustLII		2
Chief Commissioner of State Revenue v Timbs	[2006] NSWADTAP 25; 62 ATR 408	Administrative Decisions Tribunal	Australia - New South Wales	18 May 2006	AustLII		5
Ballina Shire Council v Jacobson	[2006] NSWLEC 135; (2006) 146 LGERA 156	Land and Environment Court of New South Wales	Australia - New South Wales	29 Mar 2006	AustLII		4
Taxpayer and Commissioner of Taxation	[2006] AATA 14; 62 ATR 1043	Administrative Appeals Tribunal	Australia	11 Jan 2006	AustLII
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
Re Proctor and Commissioner of Taxation	[2005] AATA 389; (2005) 87 ALD 247; 59 ATR 1064	Administrative Appeals Tribunal	Australia	2 May 2005	AustLII		14
Tourism Holdings Australia Pty Ltd v Commissioner of Taxation	[2005] NTCA 3; (2005) 15 NTLR 80; 59 ATR 145	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	15 Apr 2005	AustLII		15
TR 2005/17 - Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997	[2005] ATOTR TR2005/17	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/17 - Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997	[2005] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Re Peoples Investment Co Pty Ltd and Commissioner of State Revenue	[2004] VCAT 2424; 58 ATR 127	Victorian Civil and Administrative Tribunal	Australia - Victoria	14 Dec 2004	AustLII		6
Kimberley-Clark Australia Pty Ltd v Secretary to the Department of Industry, Tourism and Resources	[2004] FCA 1438	Federal Court of Australia	Australia - Commonwealth	8 Nov 2004	AustLII		1
Re Dunn and Department of Defence	[2004] AATA 1040; (2004) 84 ALD 419; 39 AAR 322	Administrative Appeals Tribunal	Australia	4 Oct 2004	AustLII		15
A Co and E Co and The FCT	[2004] AATA 987; 57 ATR 1057	Administrative Appeals Tribunal	Australia	13 Sep 2004	AustLII
Tourism Holdings Australia Pty Ltd v Commissioner of Taxes	[2004] NTSC 34; 183 FLR 454; 56 ATR 474	Supreme Court of the Northern Territory	Australia - Northern Territory	29 Jul 2004	AustLII
Commissioner of State Revenue v Uniqema Pty Ltd	[2004] VSCA 82; (2004) 9 VR 523; 56 ATR 19	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 May 2004	AustLII		28
McNeil v Commissioner of Taxation	[2004] FCA 420	Federal Court of Australia	Australia - Commonwealth	14 Apr 2004	AustLII
Australian Nursing Federation v Alcheringa Hostel Inc	[2004] FCA 375; (2004) 136 FCR 530; (2004) 138 IR 122; (2004) 54 AILR 100-204	Federal Court of Australia	Australia - Commonwealth	6 Apr 2004	AustLII		20
JWH Group Pty Ltd v Kimpura Pty Ltd	[2004] WASC 39; (2004) 61 IPR 295	Supreme Court of Western Australia	Australia - Western Australia	17 Mar 2004	AustLII		5
TR 2004/18 - Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997	[2004] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/18 - Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997	[2004] ATOTR TR2004/18	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Bartlett v FCT	[2003] FCA 1125; (2003) 54 ATR 261	Federal Court of Australia	Australia - Commonwealth	21 Oct 2003	AustLII		8
Epic Energy (WA) Nominees Pty Ltd v Michael	[2003] WASC 156; (2003) 27 WAR 515	Supreme Court of Western Australia	Australia - Western Australia	15 Aug 2003	AustLII		5
Trust Co of Australia Ltd v Commissioner of State Revenue	[2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665	High Court of Australia	Australia - Commonwealth	1 May 2003	AustLII		51
Plaintiff S157/2002 v Commonwealth	[2003] HCA 2; (2003) 211 CLR 476; (2003) 195 ALR 24; (2003) 77 ALJR 454; (2003) 24 Leg Rep 2	High Court of Australia	Australia - Commonwealth	4 Feb 2003	AustLII		4571
Plaintiff S157/2002 v Commonwealth	[2003] HCA 2; (2003) 211 CLR 476; (2003) 195 ALR 24; (2003) 77 ALJR 454; (2003) 24 Leg Rep 2	High Court of Australia	Australia - Commonwealth	4 Feb 2003	AustLII		4571
Trust Co of Australia Ltd v Commissioner of State Revenue	[2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665	High Court of Australia	Australia - Commonwealth	1 May 2003	AustLII		51
Subrahmanyam and Commissioner of Taxation	[2002] AATA 1298; 51 ATR 1173	Administrative Appeals Tribunal	Australia	13 Dec 2002	AustLII		6
Camilleri v Steel Foundations Ltd	[2002] QSC 397; [2003] AIPC 91-837	Supreme Court of Queensland	Australia - Queensland	4 Dec 2002	AustLII
Acp Magazines Pty Ltd v Southdown Publications Pty Ltd	[2002] NSWSC 901	Supreme Court of New South Wales	Australia - New South Wales	19 Nov 2002	AustLII		1
Commissioner of State Revenue v Pioneer Concrete (Vic) Pty Ltd	[2002] HCA 43; (2002) 209 CLR 651; (2002) 192 ALR 56; (2002) 76 ALJR 1534; (2002) 23 Leg Rep 8; (2002) 54 IPR 449; [2002] AIPC 91-800; (2002) 51 ATR 108	High Court of Australia	Australia - Commonwealth	4 Oct 2002	AustLII		85
Harrington v Harrington Services Pty Ltd (in liq)	[2002] NSWSC 859; 55 NSWLR 618; (2002) 11 BPR 20,211	Supreme Court of New South Wales	Australia - New South Wales	20 Sep 2002	AustLII		10
Royal & Sun Alliance Insurance Australia Ltd v Commissioner of State Revenue	[2002] VSC 345	Supreme Court of Victoria	Australia - Victoria	23 Aug 2002	AustLII		2
Commissioner of State Revenue v Pioneer Concrete (Vic) Pty Ltd M13/2002	[2002] HCATrans 364	High Court of Australia	Australia - Commonwealth	7 Aug 2002	AustLII
McClelland v Burning Palms Surf Life Saving Club	[2002] NSWSC 470; (2002) 191 ALR 759	Supreme Court of New South Wales	Australia - New South Wales	12 Jun 2002	AustLII		82
Morvic Pty Ltd v Commissioner of State Revenue	[2002] VSC 171	Supreme Court of Victoria	Australia - Victoria	13 May 2002	AustLII		6
Uniqema Pty Ltd v Commissioner of State Revenue	[2002] VSC 157	Supreme Court of Victoria	Australia - Victoria	10 May 2002	AustLII		4
Secretary, Dept of Treasury and Finance v Kelly	[2001] VSCA 246; (2001) 4 VR 595; (2001) 18 VAR 427	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	21 Dec 2001	AustLII		93
Australian Rice Holdings Pty Ltd v Commissioner of State Revenue	[2001] VSC 486	Supreme Court of Victoria	Australia - Victoria	13 Dec 2001	AustLII		3
R v Tkacz	[2001] WASCA 391; (2001) 25 WAR 77	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 Dec 2001	AustLII		22
Chin v The Minister for Education of Western Australia	[2000] WASC 304	Supreme Court of Western Australia	Australia - Western Australia	15 Dec 2000	AustLII		1
Callaghan v Secretary to the Department of Family and Community Services	[2000] AATA 907; (2000) 32 AAR 41; (2000) 4 (6) SSR 75	Administrative Appeals Tribunal	Australia	13 Oct 2000	AustLII
Brooks v Commissioner of Taxation	[2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35	Federal Court of Australia	Australia - Commonwealth	9 Jun 2000	AustLII		45
Australian Liquor, Hospitality and Miscellaneous Workers Union, Miscellaneous Workers Division, Western Australian Branch (Appellant) - and - Burswood Resort	[2000] WAIRComm 68	Western Australian Industrial Relations Commission	Australia - Western Australia	30 Mar 2000	AustLII
Meriton Apartments Pty Ltd v Minister for Urban Affairs and Planning	[2000] NSWLEC 20; (2000) 107 LGERA 363	Land and Environment Court of New South Wales	Australia - New South Wales	18 Feb 2000	AustLII		18
Citipower Pty v Regulator General and Powercor Australia Ltd	[1999] VSC 348	Supreme Court of Victoria	Australia - Victoria	17 Sep 1999	AustLII		4
B and B	[1999] FamCA 1142; [2000] FLC 93-002	Family Court of Australia	Australia	3 Sep 1999	AustLII		3
Construction, Forestry, Mining and Energy Union v Australian Industrial Relations Commission	[1999] FCA 847; (1999) 93 FCR 317; (1999) 164 ALR 73; (1999) 96 IR 156	Federal Court of Australia	Australia - Commonwealth	25 Jun 1999	AustLII		112
Duke Group Ltd (in liq) v Pilmer	[1999] SASC 97; (1999) 73 SASR 64; (1999) 153 FLR 1; (1999) 31 ACSR 213; [1999] Aust Torts Reports 81-507; (1999) 17 ACLC 1329	Supreme Court of South Australia	Australia - South Australia	20 May 1999	AustLII		113
Sutherland v Brien	[1999] NSWSC 155; (1999) 149 FLR 321	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 1999	AustLII		55
South Burdekin Water Board and CEO of Customs	[1999] AATA 74	Administrative Appeals Tribunal	Australia	10 Feb 1999	AustLII		1
Construction, Forestry, Mining And Energy Union v Comalco Aluminium Ltd	[1998] FCA 1536; (1998) 90 FCR 81	Federal Court of Australia	Australia - Commonwealth	15 Dec 1998	AustLII		6
Marks v GIO Australia Holdings Ltd	[1998] HCA 69; (1998) 196 CLR 494; (1998) 158 ALR 333; (1998) 73 ALJR 12; 55-014 ATPR 41-665	High Court of Australia	Australia - Commonwealth	11 Nov 1998	AustLII		702
Commonwealth of Australia v Christmas Island Resort Pty Ltd	[1998] WASCA 302	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Oct 1998	AustLII		1
Bass v Permanent Trustee Co Ltd S45/1997	[1998] HCATrans 313	High Court of Australia	Australia - Commonwealth	3 Sep 1998	AustLII
Wenkart v Abigano	[1998] FCA 1035	Federal Court of Australia	Australia - Commonwealth	28 Aug 1998	AustLII		1
Christmas Island Resort Pty Ltd v Commonwealth of Australia	[1998] WASC 192	Supreme Court of Western Australia	Australia - Western Australia	19 Jun 1998	AustLII
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII		80
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		87
Commissioner of Taxation v Myer Stores Ltd	[1998] FCA 283	Federal Court of Australia	Australia - Commonwealth	31 Mar 1998	AustLII
Re Ronald David Silverstein; Ex Parte: Evenage Pty Ltd	[1998] FCA 322	Federal Court of Australia	Australia - Commonwealth	13 Mar 1998	AustLII		2
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996	[1998] HCATrans 11	High Court of Australia	Australia - Commonwealth	4 Feb 1998	AustLII
Commissioner Of Taxation of the commonwealth of Australia v Murry B19/1997 (Thu, 6 Nov 1997 14:06:03 +1100 (EST))	[1997] HCATrans 350	High Court of Australia	Australia - Commonwealth	6 Nov 1997	AustLII
Urica Library System BV v Sanderson Computers Pty Ltd	[1997] NSWSC 454	Supreme Court of New South Wales	Australia - New South Wales	2 Oct 1997	AustLII		4
Urica Library Systems BV v Sanderson Computers Pty Ltd	[1997] NSWCA 326	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	2 Oct 1997	AustLII		1
Vicmint Partners Pty Ltd and Chief Executive Officer of Customs	[1997] AATA 342	Administrative Appeals Tribunal	Australia	19 Sep 1997	AustLII
Peter and Wendy Boyd and Chief Executive Officer of Customs	[1997] AATA 305	Administrative Appeals Tribunal	Australia	26 Aug 1997	AustLII
Byron v Southern Star Group Pty Ltd	[1997] FCA 275	Federal Court of Australia	Australia - Commonwealth	10 Mar 1997	AustLII		1
Stevenson and Inspector General in Bankruptcy	[1996] AATA 880	Administrative Appeals Tribunal	Australia	7 Nov 1996	AustLII
Suncoast Milk Pty Ltd v The Commissioner of Stamp Duties	[1996] QCA 343	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Sep 1996	AustLII		1
MSD Construction Pty Ltd and Chief Executive Officer of Customs	[1996] AATA 814	Administrative Appeals Tribunal	Australia	11 Sep 1996	AustLII
Commissioner of Taxation v Murry	[1996] FCA 1647; (1996) 68 FCR 156; 149 ALR 56; (1996) 33 ATR 206	Federal Court of Australia	Australia - Commonwealth	25 Jul 1996	AustLII		2
Queensland Railways and Regional Director of Customs (Queensland)	[1996] AATA 239	Administrative Appeals Tribunal	Australia	25 Jul 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Judith Stella Murry	[1996] FCA 622	Federal Court of Australia	Australia - Commonwealth	25 Jul 1996	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1640	Federal Court of Australia	Australia - Commonwealth	24 Jul 1996	AustLII
Commissioner of Taxation v Guy	[1996] FCA 438; (1996) 67 FCR 68; (1996) 137 ALR 193; (1996) 32 ATR 590	Federal Court of Australia	Australia - Commonwealth	6 Jun 1996	AustLII		13
Commissioner of Taxation v Alexander Robertson Guy	[1996] FCA 1533	Federal Court of Australia	Australia - Commonwealth	6 Jun 1996	AustLII
Chippendale Printing Co Pty Ltd v Commissioner of Taxation	[1996] FCA 1259	Federal Court of Australia	Australia - Commonwealth	26 Feb 1996	AustLII		1
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR TR96/23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Commissioner of Taxation v Krakos Investments Pty Ltd	[1995] FCA 1767	Federal Court of Australia	Australia - Commonwealth	19 Dec 1995	AustLII
Keller v City of Sandringham	[1996] VicRp 23; [1996] 1 VR 356; (1995) 8 VAR 377		Australia - Victoria	21 Jul 1995	AustLII		31
Commissioner of Taxation v Unilever Australia Securities Ltd	[1995] FCA 1086	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR 35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR TR95/35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR TR95/3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Ian Clark Taylor, David Lindsay Wilson, Frederick William Fison Heritage (As Trustees of the Ian Taylor Family Trust) and Angela Jillian Lloyd Taylor v Commissioner of Stamp Duties	[1994] TASSC 143	Supreme Court of Tasmania	Australia - Tasmania	6 Oct 1994	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Ashgrove Pty Ltd v Deputy Commissioner of Taxation	[1994] FCA 1297	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Trade Practices Commission v Abbco Iceworks Pty Ltd	[1994] FCA 1279; (1994) 52 FCR 96; (1994) 123 ALR 503; [1994] ATPR 41-342; (1994) 14 ACSR 359	Federal Court of Australia	Australia - Commonwealth	19 Aug 1994	AustLII		137
Naval Military & Airforce Club of South Australia (Inc) v FCT	[1994] FCA 1123; (1994) 51 FCR 154; (1994) 122 ALR 201; (1994) 83 LGERA 332; (1994) 28 ATR 161; (1994) 32 ALD 385	Federal Court of Australia	Australia - Commonwealth	27 May 1994	AustLII		10
Louis Raymond Paykel v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 995	Federal Court of Australia	Australia - Commonwealth	30 Mar 1994	AustLII
Georgiadis v Australian and Overseas Telecommunications Corporation	[1994] HCA 6; (1994) 179 CLR 297; (1994) 119 ALR 629; 68 ALJR 272	High Court of Australia	Australia - Commonwealth	9 Mar 1994	AustLII		258
Avco Financial Services Ltd v Abschinski & Adonis & Department of Justice	[1994] VicRp 76; [1994] 2 VR 659; [1994] ASC 56-256		Australia - Victoria	1 Feb 1994	AustLII		33
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares	[1994] ATOTR TR94/30	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares	[1994] ATOTR 30	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Fuller v Beach Petroleum NL	[1993] FCA 453; (1993) 117 ALR 235; (1993) 43 FCR 60	Federal Court of Australia	Australia - Commonwealth	14 Sep 1993	AustLII		24
Re Willem Bertus Reuter v the Commissioner of Taxation	[1993] FCA 18	Federal Court of Australia	Australia - Commonwealth	4 Feb 1993	AustLII
Quadric Pty Ltd, Quadric Systems Furniture Pty Ltd and Jermac Joinery Pty Ltd v Commissioner of Payroll Tax (1992/017391)	[1992] VICCAT 140	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Nov 1992	AustLII
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		169
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203; (1991) 99 ALR 295; 21 ATR 1320	Federal Court of Australia	Australia - Commonwealth	15 Mar 1991	AustLII		95

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Revisiting s 32(1) of the Victorian Charter: Strained Constructions and Legislative Intentions"	(2020) 46 Monash University Law Review 174	Chen, Bruce	Australia	circa 2020	AustLII		2
"Collective Irrationality and the Doctrine of Precedent"	(2014) 38 Melbourne University Law Review 525	Justice Stephen Gageler and Brendan Lim	Australia	circa 2014	AustLII		4
"Does Section 45 of the Administrative AppealsTribunal Act 1975 (Cth) breach Chapter III of the Australian Constitution?"	[2014] BondLawRw 2	Sier, Matthew	Australia	circa 2014	AustLII
"Independent Tax Dispute Resolution and Social Justice in Australia"	(2012) 35 University of New South Wales Law Journal 470	Tran-Nam, Binh; Walpole, Michael	Australia	circa 2012	AustLII		4
"Goodwill and Taxation Issues"	[2010] UNSWLRS 49	Walpole, Michael	Australia	circa 2010	AustLII
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance"	[2010] RevenueLawJl 2	Xynas, Lidia	Australia	circa 2010	AustLII
"Tax Reviews in Australia: A Short Primer"	[2009] UNSWLRS 24	Evans, Chris; Krever, Richard	Australia	circa 2009	AustLII
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"Capital Gains Taxation of Damages: A Challenge for Litigants and Their Advisers"	(2005) 2 Macquarie Journal of Business Law 21	Galitsky, Serge	Australia	circa 2005	AustLII
"Some Thoughts on the Principles Applicable to the Interpretation of the GST"	(2003) 6 Journal of Australian Taxation 1	Hill, Graham	Australia	circa 2003	AustLII		4
"Dissent: Towards a Methodology for Measuring Judicial Disagreement in The High Court of Australia"	(2002) 23 Sydney Law Review 470	Lunch, Andrew	Australia	circa 2002	AustLII
"Deductions for Travel between Home and Work"	(1999) 2 (5) Journal of Australian Taxation 366	Barkoczy, Stephen	Australia	circa 1999	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
"Table of Cases"	[1995] AUMPLawAYbk 1	Editors	Australia	circa 1995	AustLII
"Capital Gains Tax: Damages Award Implications of 'Choses-in Action'!"	[1994] NSWBarAssocNews 8	Reynolds, Tony	Australia	circa 1994	AustLII
"Pathological Precedents: Hepples v FCT (No 2)"	(1993) 15 Sydney Law Review 86	Humphreys, Andrew	Australia	circa 1993	AustLII
"The Ongoing Saga of the 'Terrible Twins': Observations on Hepples v FCT"	[1991] RevenueLawJl 6	Cassidy, Julie	Australia	circa 1991	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231		Australia - Commonwealth	12 Feb 1992	AustLII		62
Hepples v Commissioner of Taxation	[1991] HCA 39; (1991) 102 ALR 497; (1991) 22 ATR 465; (1991) 65 ALJR 650	High Court of Australia	Australia - Commonwealth	circa 1991	AustLII		31
Commonwealth v Verwayen	(1990) 170 CLR 394		Australia - Commonwealth	circa 1990	Legal Online / Westlaw		2011
"Note"	(1950) 66 Law Quarterly Review 298	Law Quarterly Review	United Kingdom	circa 1950	Westlaw		7
"Ratio decidendi in Appellate Courts"	(1949) 23 Australian Law Journal 355	Australian Law Journal	Australia	circa 1949	Legal Online		6
Penfolds Wines Pty Ltd v Elliott	[1946] HCA 46; (1946) 74 CLR 204; [1946] ALR 517	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		185