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Mutual Pools & Staff Pty Ltd v FCT   flag  40

[1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856
High Court of Australia
Australia - Commonwealth
12th February, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pty Ltd and Western Australian Planning Commission [2024] WASAT 117 State Administrative Tribunal of Western Australia Australia - Western Australia 24 Oct 2024 AustLII flag
Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2023] NSWCA 275 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Nov 2023 AustLII flag 1
Vanderstock v Victoria [2023] HCA 30; (2023) 98 ALJR 208 High Court of Australia Australia - Commonwealth 18 Oct 2023 AustLII flag 5
Estate Group v Commonwealth of Australia [2023] FCAFC 75 Federal Court of Australia Australia - Commonwealth 22 May 2023 AustLII flag 1
Eclipse Resources Pty Ltd v Minister for Environment [2017] WASCA 90; (2017) 223 LGERA 313 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 12 May 2017 AustLII flag 5
Burgess and Repatriation Commission [2016] AATA 598 Administrative Appeals Tribunal Australia 12 Aug 2016 AustLII flag 2
Eclipse Resources Pty Ltd v Western Australia [No 4] [2016] WASC 62; (2016) 307 FLR 221; (2016) 215 LGERA 329 Supreme Court of Western Australia Australia - Western Australia 9 Mar 2016 AustLII flag 11
Cannon & Acres [2014] FamCA 104 Family Court of Australia Australia 6 Mar 2014 AustLII flag 32
Australian Capital Territory v Queanbeyan City Council [2010] FCAFC 124; (2010) 188 FCR 541; (2010) 273 ALR 553 Federal Court of Australia Australia - Commonwealth 24 Sep 2010 AustLII flag 4
Haxton v Equuscorp Pty Ltd [2010] VSCA 1; (2010) 28 VR 499; (2010) 265 ALR 336 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Jan 2010 AustLII flag 18
Bainbridge v Minister for Immigration and Citizenship [2010] FCAFC 2; (2010) 181 FCR 569; (2010) 113 ALD 70 Federal Court of Australia Australia - Commonwealth 27 Jan 2010 AustLII flag 6
Queanbeyan City Council v ACTEW Corporation Ltd [2009] FCA 943; (2009) 178 FCR 510; (2009) 258 ALR 692 Federal Court of Australia Australia - Commonwealth 24 Aug 2009 AustLII flag 3
Undershaft (No 1) Ltd v FCT [2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091 Federal Court of Australia Australia - Commonwealth 3 Feb 2009 AustLII flag 56
Avon Products Pty Ltd v FCT [2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399 High Court of Australia Australia - Commonwealth 14 Jun 2006 AustLII flag 18
McLean Tecnic Pty Ltd v Digi-Tech (Australia) Ltd [2005] NSWSC 386 Supreme Court of New South Wales Australia - New South Wales 2 May 2005 AustLII flag 3
Austin v Commonwealth of Australia M10/2001 [2002] HCATrans 299 High Court of Australia Australia - Commonwealth 20 Jun 2002 AustLII flag
Paliflex Pty Ltd v Chief Commissioner of State Revenue [2001] NSWSC 858 Supreme Court of New South Wales Australia - New South Wales 4 Oct 2001 AustLII flag
Telstra Corporation Ltd v Hurstville City Council [2000] FCA 1887; (2000) 105 FCR 322; 181 ALR 406 Federal Court of Australia Australia - Commonwealth 21 Dec 2000 AustLII flag 14
John Howard Irvine v Western Australia [1998] WASC 278 Supreme Court of Western Australia Australia - Western Australia 9 Sep 1998 AustLII flag
Alcatel Australia Ltd v Griffiths [1997] NSWCA 13 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Nov 1997 AustLII flag
Alcatel Australia Ltd v Griffiths Matter [1997] NSWSC 575 Supreme Court of New South Wales Australia - New South Wales 24 Nov 1997 AustLII flag
Walter Hammond & Associates Pty Ltd v NSW S165/1996 [1997] HCATrans 104 High Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag 1
Ha v NSW S45/1996 [1997] HCATrans 103 High Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
VT95/30 and Commissioner of Taxation [1996] AATA 322; 33 ATR 1234 Administrative Appeals Tribunal Australia 18 Sep 1996 AustLII flag
Allders International Pty Ltd v Commissioner of State Revenue M62/1995 [1996] HCATrans 138 High Court of Australia Australia - Commonwealth 19 Mar 1996 AustLII flag
Smith v Speirs [1995] NTSC 123; 128 FLR 242; 84 A Crim R 44 Supreme Court of the Northern Territory Australia - Northern Territory 24 Nov 1995 AustLII flag 2
Ronald Owen v Deputy Commissioner of Taxation [1995] FCA 1645 Federal Court of Australia Australia - Commonwealth 7 Nov 1995 AustLII flag
VT94/442,VT95/30,VT95/94,VT95/96 and Commissioner of Taxation [1995] AATA 653; 32 ATR 1083 Administrative Appeals Tribunal Australia 31 Oct 1995 AustLII flag
Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation [1995] FCA 1426 Federal Court of Australia Australia - Commonwealth 4 Aug 1995 AustLII flag
Commonwealth of Australia and Commissioner of Taxation v Precision Pools Pty Ltd and Queensland Pool and Spa Const Pty Ltd [1994] FCA 1400 Federal Court of Australia Australia - Commonwealth 14 Oct 1994 AustLII flag
WSGAL Pty Ltd v Trade Practices Commission [1994] FCA 1079; (1994) 51 FCR 115; 122 ALR 673; [1994] ATPR 41-314 Federal Court of Australia Australia - Commonwealth 11 May 1994 AustLII flag 9
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 203
Commonwealth v Genex Corporation Pty Ltd [1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115 High Court of Australia Australia - Commonwealth 8 Dec 1992 AustLII flag 18
Capital Duplicators Pty Ltd v Australian Capital Territory [1992] HCA 51; (1992) 177 CLR 248; (1992) 109 ALR 1; (1992) 66 ALJR 794 High Court of Australia Australia - Commonwealth 15 Oct 1992 AustLII flag 142
Precision Pools Pty Ltd v FCT [1992] FCA 445; (1992) 37 FCR 554; (1992) 109 ALR 679; 24 ATR 43 Federal Court of Australia Australia - Commonwealth 10 Sep 1992 AustLII flag 26

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The First Paragraph of Section 55" (2005) 33 (3) Federal Law Review 569 Sharp , P G Australia circa 2005 AustLII flag
"Restitution of Invalid Taxes - Principles and Policies" (2000) 5 Deakin Law Review 127 Brock, Margaret Australia circa 2000 AustLII flag 1
"Sir Daryl Dawson" (1998) 20 Adelaide Law Review 1 Saunders, Cheryl Australia circa 1998 AustLII flag
"Taxpayers and Class Actions" (1997) 20 University of New South Wales Law Journal 372 Morabito, Vince Australia circa 1997 AustLII flag 2
"A Taxing Time: The High Court and the Tax Provisions of the Consitution" (1993) 23 (2) University of Western Australia Law Review 362 Johnston, Peter Australia - Western Australia circa 1993 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Land Tax Assessment Act 1910 (Cth)
Sales Tax Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax Laws Amendment Act 1986 (Cth) s4, s6
Amending Act (SA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Totalisator Administration Board (Q) [1990] HCA 48; (1990) 170 CLR 508; (1990) 96 ALR 321; (1990) 65 ALJR 17; 21 ATR 1031 High Court of Australia Australia - Commonwealth 22 Nov 1990 AustLII flag 13
Philip Morris [1989] HCA 38; (1989) 167 CLR 399; 87 ALR 193; (1989) 63 ALJR 520 High Court of Australia Australia - Commonwealth 24 Aug 1989 AustLII flag 68
Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30 High Court of Australia Australia - Commonwealth 24 Nov 1988 AustLII flag 182
Cole v Whitfield [1988] HCA 18; (1988) 165 CLR 360; (1988) 78 ALR 42; (1988) 62 ALJR 303; 76 CA 1954 High Court of Australia Australia - Commonwealth 2 May 1988 AustLII flag 372
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 109
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 136
Hematite Petroleum Pty Ltd v Victoria [1983] HCA 23; (1983) 151 CLR 599; (1983) 47 ALR 641; (1983) 57 ALJR 591; (1984) 58 ALLR 307 High Court of Australia Australia - Commonwealth 5 Aug 1983 AustLII flag 77
Hunter Douglas Australia Pty Ltd v Perma Blinds [1970] HCA 63; (1970) 122 CLR 49; [1969] ALR 676; 43 ALJR 274 High Court of Australia Australia - Commonwealth 3 Jul 1970 AustLII flag 133
Western Australia v Hamersley Iron Pty Ltd [No 1] [1969] HCA 42; (1969) 120 CLR 42; [1969] ALR 817; (1969) 43 ALJR 351; 1 ATR 267 High Court of Australia Australia - Commonwealth 12 Sep 1969 AustLII flag 27
Fairfax v FCT [1965] HCA 64; (1965) 114 CLR 1; [1966] ALR 1073; 14 ATD 135; 39 ALJR 308 High Court of Australia Australia - Commonwealth 2 Dec 1965 AustLII flag 104
Anderson's Pty Ltd v Victoria [1964] HCA 77; (1964) 111 CLR 353; [1965] ALR 828; 38 ALJR 313 High Court of Australia Australia - Commonwealth 17 Dec 1964 AustLII flag 32
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 41
Deputy Commissioner of Taxation v Hankin [1959] HCA 2; (1959) 100 CLR 566; [1959] ALR 258; 11 ATD 503; 32 ALJR 365 High Court of Australia Australia - Commonwealth 26 Feb 1959 AustLII flag 24
Browns Transport Pty Ltd v Kropp [1958] HCA 49; (1958) 100 CLR 117; [1959] ALR 1; 32 ALJR 284 High Court of Australia Australia - Commonwealth 14 Nov 1958 AustLII flag 38
Parton [1949] HCA 67; (1949) 80 CLR 229; [1950] ALR 55 High Court of Australia Australia - Commonwealth 21 Dec 1949 AustLII flag 90
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
M R Hornibrook (Pty) Ltd v FCT [1939] HCA 29; (1939) 62 CLR 272; 5 ATD 167; [1939] ALR (CN) 502 High Court of Australia Australia - Commonwealth 28 Jul 1939 AustLII flag 13
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 217
Adams v Rau [1931] HCA 43; (1931) 46 CLR 572; 38 ALR 87; 1 ATD 302 High Court of Australia Australia - Commonwealth 3 Dec 1931 AustLII flag 29
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag 31
Attorney-General for Queensland v Attorney-General for the Commonwealth [1915] HCA 39; (1915) 20 CLR 148; 21 ALR 221 High Court of Australia Australia - Commonwealth 3 Jun 1915 AustLII flag 41
Waterhouse v Deputy Federal Commissioner of Land Tax, SA [1914] HCA 16; (1914) 17 CLR 665; 20 ALR 155 High Court of Australia Australia - Commonwealth 20 Mar 1914 AustLII flag 24
Buchanan v The Commonwealth [1913] HCA 29; (1913) 16 CLR 315; [1913] ALR 251 High Court of Australia Australia - Commonwealth 9 May 1913 AustLII flag 54
Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242 High Court of Australia Australia - Commonwealth 31 May 1911 AustLII flag 115
R v Norfolk County Council (1891) 60 LJQB 379; 65 LT 222 United Kingdom circa 1891 flag 49

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