Sheahan v Carrier Air Conditioning Pty Ltd & Campbell 27

[1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419

High Court of Australia

Australia - Commonwealth

2nd September, 1998

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Re Ryan and FCT	[2008] AATA 383; [2008] ATC 10-026; 72 ATR 498	Administrative Appeals Tribunal	Australia	13 May 2008	AustLII	1
Re Bamford and FCT	[2008] AATA 322; [2008] ATC 10-022; 70 ATR 199	Administrative Appeals Tribunal	Australia	18 Apr 2008	AustLII	1
Morton as Liquidator of MJ Woodman Electrical Contractors Pty Ltd v Metal Manufactures Pty Ltd	[2021] FCAFC 228; (2021) 402 ALR 387	Federal Court of Australia	Australia - Commonwealth	16 Dec 2021	AustLII	5
Colonial First State Investments Ltd v Commissioner of Taxation	[2011] FCA 16; (2011) 192 FCR 298	Federal Court of Australia	Australia - Commonwealth	18 Jan 2011	AustLII	18
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation	[2010] HCATrans 38	High Court of Australia	Australia - Commonwealth	3 Mar 2010	AustLII
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation	[2010] HCATrans 37	High Court of Australia	Australia - Commonwealth	2 Mar 2010	AustLII
Bofinger v Kingsway Group Ltd	[2009] HCA 44; (2009) 239 CLR 269; (2009) 260 ALR 71; (2009) 83 ALJR 1210	High Court of Australia	Australia - Commonwealth	13 Oct 2009	AustLII	252
Bamford v Commissioner of Taxation	[2009] FCAFC 66	Federal Court of Australia	Australia - Commonwealth	3 Jun 2009	AustLII	2
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII	27
Cajkusic v Commissioner of Taxation	[2006] FCAFC 164; (2006) 155 FCR 430; 64 ATR 676	Federal Court of Australia	Australia - Commonwealth	24 Nov 2006	AustLII	29
PR 2006/16W - Income tax: Income Forestry Bonds 2006 and 2007 - 2007 Financial Year	[2006] ATOPR 16	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2006	AustLII
PR 2006/15W - Income tax: Income Forestry Bonds 2006 and 2007 - 2006 Financial Year	[2006] ATOPR 15	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2006	AustLII
PR 2006/16W - Income tax: Income Forestry Bonds 2006 and 2007 - 2007 Financial Year	[2006] ATOPR PR2006/16W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2006	AustLII
PR 2006/15W - Income tax: Income Forestry Bonds 2006 and 2007 - 2006 Financial Year	[2006] ATOPR PR2006/15W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2006	AustLII
Richardson v Commissioner of Taxation	[2001] FCA 1354	Federal Court of Australia	Australia - Commonwealth	21 Sep 2001	AustLII
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII	38
Consolidated Press Holdings Ltd v Commissioner of Taxation	[1998] FCA 1277	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell	[1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419	High Court of Australia	Australia - Commonwealth	2 Sep 1998	AustLII	27
Shinetec (Australia) Pty Ltd v The Gosford Pty Ltd	[2024] NSWCA 174	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Jul 2024	AustLII	2
Secretary of the Department of Transport (in respect of Roads and Maritime Services) v Construction, Forestry, Mining, and Energy Union, New South Wales Branch	[2018] NSWIRComm 1038	New South Wales Industrial Relations Commission	Australia - New South Wales	4 Jun 2018	AustLII	14
Land Enviro Corporation Pty Ltd (In Liq) v HTT Huntley Heritage Pty Ltd	[2017] NSWCA 207	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Aug 2017	AustLII	3
Shaw v KPR Recruitment Australia Pty Ltd	[2017] NSWSC 539	Supreme Court of New South Wales	Australia - New South Wales	5 May 2017	AustLII	5
R v Ngatikaura	[2006] NSWCCA 161; (2006) 161 A Crim R 329	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	22 May 2006	AustLII	26
Breeze MR Pty Ltd v Body Corporate for Bay Village CTS 33127	[2022] QSC 195	Supreme Court of Queensland	Australia - Queensland	16 Sep 2022	AustLII	1
Westgem Investments Pty Ltd v Commonwealth Bank of Australia Ltd	[2022] WASCA 132	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	4 Nov 2022	AustLII	1
Hamersley Iron Pty Ltd v Forge Group Power Pty Ltd (in liq) (Receivers and Managers appointed)	[2018] WASCA 163; (2018) 53 WAR 325; (2018) 130 ACSR 262	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Sep 2018	AustLII	19
Wise Energy Group Co Ltd v Rocke	[2014] WASC 505	Supreme Court of Western Australia	Australia - Western Australia	23 Dec 2014	AustLII	2
Carey v Korda	[2012] WASCA 228; (2012) 45 WAR 181; (2012) 91 ACSR 572	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 Feb 2013	AustLII	37
Carey v Korda (No 2)	[2011] WASC 220; (2011) 85 ACSR 331	Supreme Court of Western Australia	Australia - Western Australia	26 Aug 2011	AustLII	17
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297	Supreme Court of Western Australia	Australia - Western Australia	14 Sep 2004	AustLII	4
Treacy v Rylestone Pty Ltd	[2002] WASC 178	Supreme Court of Western Australia	Australia - Western Australia	4 Jul 2002	AustLII	5
Stiassny v Commissioner of Inland Revenue	[2012] NZSCTrans 12		New Zealand	27 Sep 2012	NZLII

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)
Income Tax Assessment Act 1936 (Cth)
Life Insurance Act 1945 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Breeze MR Pty Ltd v Body Corporate for Bay Village CTS 33127	[2022] QSC 195	Supreme Court of Queensland	Australia - Queensland	16 Sep 2022	AustLII	1
Westgem Investments Pty Ltd v Commonwealth Bank of Australia Ltd	[2022] WASCA 132	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	4 Nov 2022	AustLII	1
Hamersley Iron Pty Ltd v Forge Group Power Pty Ltd (in liq) (Receivers and Managers appointed)	[2018] WASCA 163; (2018) 53 WAR 325; (2018) 130 ACSR 262	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Sep 2018	AustLII	19
Wise Energy Group Co Ltd v Rocke	[2014] WASC 505	Supreme Court of Western Australia	Australia - Western Australia	23 Dec 2014	AustLII	2
Carey v Korda	[2012] WASCA 228; (2012) 45 WAR 181; (2012) 91 ACSR 572	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 Feb 2013	AustLII	37
Carey v Korda (No 2)	[2011] WASC 220; (2011) 85 ACSR 331	Supreme Court of Western Australia	Australia - Western Australia	26 Aug 2011	AustLII	17
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297	Supreme Court of Western Australia	Australia - Western Australia	14 Sep 2004	AustLII	4
Treacy v Rylestone Pty Ltd	[2002] WASC 178	Supreme Court of Western Australia	Australia - Western Australia	4 Jul 2002	AustLII	5
Stiassny v Commissioner of Inland Revenue	[2012] NZSCTrans 12		New Zealand	27 Sep 2012	NZLII
Beswick v Beswick	[1967] UKHL 2; [1968] AC 58; [1967] 2 All ER 1197; [1967] 3 WLR 932	House of Lords	United Kingdom	29 Jun 1967	BAILII	171
Scoble v Secretary of State in Council for India	[1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299		United Kingdom	16 Feb 1903	CommonLII	30

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