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Richard Walter Pty Ltd v Commissioner of Taxation     75

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
GNBF and Commissioner of Taxation (Taxation)	[2024] AATA 2152	Administrative Appeals Tribunal	Australia	24 Jun 2024	AustLII
Counsellor and Commissioner of Taxation (Taxation)	[2024] AATA 220	Administrative Appeals Tribunal	Australia	13 Feb 2024	AustLII		1
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
Australian Investment & Development	[2023] VSC 741	Supreme Court of Victoria	Australia - Victoria	13 Dec 2023	AustLII		2
TBLX and ZSCM and Commissioner of Taxation (Taxation)	[2023] AATA 2059	Administrative Appeals Tribunal	Australia	4 Jul 2023	AustLII
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
Stealth Enterprises Australia Pty Ltd and Commissioner of Taxation (Taxation)	[2021] AATA 4600	Administrative Appeals Tribunal	Australia	10 Dec 2021	AustLII
MJPV and Commissioner of Taxation (Taxation)	[2020] AATA 1527	Administrative Appeals Tribunal	Australia	6 May 2020	AustLII		3
Commissioner of Taxation v Racing Queensland Board	[2019] FCAFC 224; (2019) 374 ALR 241	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII		10
Associated Equipment Pty Ltd v Evolution Piling Pty Ltd (in liq)	[2019] QDC 249	District Court of Queensland	Australia - Queensland	6 Dec 2019	AustLII		1
HFTS and Commissioner of Taxation	[2019] AATA 5164	Administrative Appeals Tribunal	Australia	2 Dec 2019	AustLII		3
Stallion (NSW) Pty Ltd v Commissioner of Taxation	[2019] FCA 1306; [2019] ATC 20-707	Federal Court of Australia	Australia - Commonwealth	19 Aug 2019	AustLII		6
QTWG and Commissioner of Taxation	[2019] AATA 2428	Administrative Appeals Tribunal	Australia	24 Jul 2019	AustLII		2
Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 657; (2019) 109 ATR 879	Supreme Court of New South Wales	Australia - New South Wales	7 Jun 2019	AustLII		23
BCI Finances Pty Ltd (In Liq) v Binetter	[2018] FCAFC 189; (2018) 362 ALR 597; (2018) 132 ACSR 1	Federal Court of Australia	Australia - Commonwealth	9 Nov 2018	AustLII		22
Nguyen v FCT	[2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1	Federal Court of Australia	Australia - Commonwealth	18 Sep 2018	AustLII		12
Sunlea Enterprises Pty Ltd As Trustee for Drummond Cove Unit Trust and Commissioner of Taxation (Taxation)	[2018] AATA 2792	Administrative Appeals Tribunal	Australia	2 Aug 2018	AustLII
Hart v F C of T	[2018] FCAFC 61; (2018) 261 FCR 406	Federal Court of Australia	Australia - Commonwealth	20 Apr 2018	AustLII		8
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation	[2017] SASC 127; 106 ATR 305	Supreme Court of South Australia	Australia - South Australia	31 Aug 2017	AustLII		3
GH1 Pty Ltd, in Liquidation and Commissioner of Taxation	[2017] AATA 1063	Administrative Appeals Tribunal	Australia	5 Jul 2017	AustLII		2
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation	[2017] FCA 694	Federal Court of Australia	Australia - Commonwealth	20 Jun 2017	AustLII		1
Hart v Commissioner of Taxation (No 4)	[2017] FCA 572	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII		4
Re Eastwin Trade Pty Ltd and Commissioner of Taxation	[2017] AATA 140	Administrative Appeals Tribunal	Australia	10 Feb 2017	AustLII		4
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd	[2016] FCAFC 180; (2016) 344 ALR 589; (2016) 104 ATR 491	Federal Court of Australia	Australia - Commonwealth	16 Dec 2016	AustLII		8
Millar v Commissioner of Taxation	[2016] FCAFC 94; (2016) 243 FCR 302; (2016) 103 ATR 592; (2016) 2016 ATC 20-578	Federal Court of Australia	Australia - Commonwealth	4 Jul 2016	AustLII		10
Normandy Finance Pty Ltd v Commissioner of Taxation	[2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409	Federal Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII		9
Millar v Commissioner of Taxation	[2015] FCA 1104; (2015) 67 AAR 490	Federal Court of Australia	Australia - Commonwealth	19 Oct 2015	AustLII		17
Sunraysia Harvesting Contractors Trust and Commissioner of Taxation (Taxation)	[2015] AATA 764	Administrative Appeals Tribunal	Australia	30 Sep 2015	AustLII		2
Bai v Commissioner of Taxation	[2015] FCA 973; (2015) 67 AAR 197	Federal Court of Australia	Australia - Commonwealth	3 Sep 2015	AustLII		12
Morrison and Commissioner of Taxation	[2015] AATA 114	Administrative Appeals Tribunal	Australia	27 Feb 2015	AustLII		3
RepairCo and Commissioner of Taxation	[2014] AATA 414	Administrative Appeals Tribunal	Australia	25 Jun 2014	AustLII		1
RV Investments (Aust) Pty Ltd as Trustee for the RV Unit Trust and Commissioner of Taxation	[2014] AATA 158; (2014) 94 ATR 670	Administrative Appeals Tribunal	Australia	21 Mar 2014	AustLII		6
Professional Admin Service Centres Pty Ltd v FCT	[2013] FCA 1123; (2013) 94 ATR 445; [2013] ATC 20-424	Federal Court of Australia	Australia - Commonwealth	1 Nov 2013	AustLII		11
Fitzroy Services Pty Ltd v Commissioner of Taxation	[2013] FCA 471	Federal Court of Australia	Australia - Commonwealth	20 May 2013	AustLII		5
Siddiqi and Commissioner of Taxation	[2012] AATA 589	Administrative Appeals Tribunal	Australia	31 Aug 2012	AustLII
Commissioner of Taxation v Rawson Finances Pty Ltd	[2012] FCA 753; (2012) 89 ATR 357; [2012] ATC 2-333	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII		24
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1
Print Applied Technology Pty Ltd and Commissioner of Taxation	[2011] AATA 555; (2011) 81 ATR 992	Administrative Appeals Tribunal	Australia	12 Aug 2011	AustLII		1
Re Sinclair and Commissioner of Taxation	[2010] AATA 902; (2010) 80 ATR 972	Administrative Appeals Tribunal	Australia	16 Nov 2010	AustLII		5
Optimise Group Pty Ltd and Commissioner of Taxation, Re	[2010] AATA 782; (2010) 53 AAR 117; (2010) 119 ALD 585; [2010] ATC 10-155	Administrative Appeals Tribunal	Australia	13 Oct 2010	AustLII		9
ACN 074 971 109 (as Trustee for Argot Unit Trust) v National Mutual Life Association of Australasia Ltd	[2008] VSCA 247; (2008) 21 VR 351; (2008) 69 ACSR 118	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	5 Dec 2008	AustLII		22
Knowles & Gaudi	[2008] FamCA 436	Family Court of Australia	Australia	23 Jun 2008	AustLII		1
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Re Bamford and FCT	[2008] AATA 322; [2008] ATC 10-022; 70 ATR 199	Administrative Appeals Tribunal	Australia	18 Apr 2008	AustLII		1
MW v Director-General, Department of Community Services	[2008] HCA 12; (2008) 244 ALR 205; (2008) 82 ALJR 629; (2008) 39 Fam LR 1	High Court of Australia	Australia - Commonwealth	28 Mar 2008	AustLII		102
Trustee for the Raftland Trust v Commissioner of Taxation	[2008] HCATrans 9	High Court of Australia	Australia - Commonwealth	30 Jan 2008	AustLII
Keenhilt Pty Ltd and FCT	[2007] AATA 2095; (2007) 67 ATR 988	Administrative Appeals Tribunal	Australia	21 Dec 2007	AustLII		2
Gerard Cassegrain & Co Pty Ltd v Commissioner of Taxation	[2007] FCA 415; 66 ATR 198	Federal Court of Australia	Australia - Commonwealth	23 Mar 2007	AustLII		4
Raftland Pty Ltd v Commissioner of Taxation	[2007] FCAFC 4; (2007) 65 ATR 336	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII		12
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		16
Boughton and Commissioner of Taxation	[2005] AATA 1259	Administrative Appeals Tribunal	Australia	19 Dec 2005	AustLII
Taxpayers and Commissioner of Taxation	[2005] AATA 1251; 61 ATR 1132	Administrative Appeals Tribunal	Australia	16 Dec 2005	AustLII		4
Kendell v Kendell	[2005] QCA 390	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 Oct 2005	AustLII		6
Case 13/2005	[2005] AATA 1039; 61 ATR 1044	Administrative Appeals Tribunal	Australia	20 Oct 2005	AustLII
G Cassegrain and Co Pty Ltd and Commissioner of Taxation	[2005] AATA 72; 58 ATR 1226	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		3
TD 2005/34 - Income tax: what are the results for income tax purposes of entering into a profit washing arrangement as described in Taxpayer Alert TA 2005/1?	[2005] ATOTD TD2005/34	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 2005/34 - Income tax: what are the results for income tax purposes of entering into a profit washing arrangement as described in Taxpayer Alert TA 2005/1?	[2005] ATOTD 34	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
A Co and E Co and The FCT	[2004] AATA 987; 57 ATR 1057	Administrative Appeals Tribunal	Australia	13 Sep 2004	AustLII
Anscor Pty Ltd v Clout (Trustee)	[2004] FCAFC 71; (2004) 135 FCR 469	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		46
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII		105
W R Healy Pty Ltd and Commissioner of Taxation	[2003] AATA 476; 52 ATR 1172	Administrative Appeals Tribunal	Australia	26 May 2003	AustLII
Clout (Trustee) v Anscor Pty Ltd	[2003] FCA 326	Federal Court of Australia	Australia - Commonwealth	10 Apr 2003	AustLII		4
Meridian Oil Nl v Smyth	[2003] WASC 49	Supreme Court of Western Australia	Australia - Western Australia	19 Mar 2003	AustLII		1
Normandy Woodcutters Ltd v Simpson	[2002] NTSC 43	Supreme Court of the Northern Territory	Australia - Northern Territory	19 Jul 2002	AustLII		9
Sheahan v Birdseye	[2002] FMCA 41	Federal Magistrates Court of Australia	Australia	22 Mar 2002	AustLII		1
Morlea Professional Services Pty Ltd v Richard Walter Pty Ltd (in liq)	[1999] FCA 1820; (1999) 96 FCR 217; 169 ALR 419; 34 ACSR 371	Federal Court of Australia	Australia - Commonwealth	23 Dec 1999	AustLII		34
Macquarie Health Corporation Ltd v FCT	[1999] FCA 1819; (1999) 96 FCR 238; 169 ALR 16; 18 ACLC 639; 43 ATR 650	Federal Court of Australia	Australia - Commonwealth	23 Dec 1999	AustLII		29
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
Chercol Nominees Pty Ltd v Esanda Finance Corporation Ltd	[1998] WASCA 194	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Jul 1998	AustLII
TR 96/24 - Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium	[1996] ATOTR TR96/24	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/24 - Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium	[1996] ATOTR 24	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Law of contracts, trusts and corporations as criteria of tax liability"	(2014) 37 Melbourne University Law Review 834	Gummow, William	Australia	circa 2014	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