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Leighton v Commissioner of Taxation   flag  2

[2010] FCA 1086
Federal Court of Australia
Australia - Commonwealth
6th October, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxpayers and Commissioner of Taxation [2014] AATA 572 Administrative Appeals Tribunal Australia 14 Aug 2014 AustLII flag
Leighton v Commissioner of Taxation [2011] FCAFC 96 Federal Court of Australia Australia - Commonwealth 10 Aug 2011 AustLII flag 3

Legislation Cited

Legislation Name Provision
Income Tax Assessment Amendment Bill 1983 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s95, s96, s97, s97A, s98, s98A, s102
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules (Cth)
Tax Assessment Act 1915 (Cth)
Assessment Act 1922 (Cth)
Tax Laws Amendment (2007 Measures No 3) Act 2007 (Cth)
Victorian Act (Vic)
Income Tax Act 1895 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spencer v Commonwealth [2010] HCA 28; (2010) 241 CLR 118; (2010) 269 ALR 233; (2010) 84 ALJR 612; [2010] ALMD 7244 High Court of Australia Australia - Commonwealth 1 Sep 2010 AustLII flag 1985
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 74
Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70; (1998) 39 ATR 277 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 33
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Commissioner of Taxation v Harmer (1990) 24 FCR 237; 94 ALR 541; (1990) 21 ATR 623 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 11
Harmer v FCT [1989] FCA 432; 91 ALR 550; (1989) 20 ATR 1461 Federal Court of Australia Australia - Commonwealth 23 Oct 1989 AustLII flag 18
Noranda Australia Ltd v Lachlan Resources NL (1988) 14 NSWLR 1 Australia - New South Wales circa 1988 LexisNexis AU flag 117
Hospital Products Ltd v United States Surgical Corporation [1984] HCA 64; (1984) 156 CLR 41; (1984) 55 ALR 417; (1984) 58 ALJR 587; 4 IPR 291 High Court of Australia Australia - Commonwealth 25 Oct 1984 AustLII flag 1828
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag 194
Oranje ” Inc v Kuys [1973] 2 All ER 1222 United Kingdom circa 1973 LexisNexis flag 40
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
Tindal v FCT [1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152 High Court of Australia Australia - Commonwealth 23 Aug 1946 AustLII flag 29
Richardson v FCT [1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19 High Court of Australia Australia - Commonwealth 8 Aug 1932 AustLII flag 80
Executor Trustee & Agency Co of South Australia Ltd v FCT [1932] ArgusLawRp 58; (1932) 48 CLR 26; 39 ALR 113; 2 ATD 35 Argus Law Reports Australia - Commonwealth 4 Aug 1932 AustLII flag 22
Howey v FCT [1930] HCA 45; (1930) 44 CLR 289; 37 ALR 7; (1930) 1 ATD 139 High Court of Australia Australia - Commonwealth 8 Dec 1930 AustLII flag 23
Manning v FCT [1928] ArgusLawRp 33; (1928) 40 CLR 506; 34 ALR 165 Argus Law Reports Australia - Commonwealth 23 Apr 1928 AustLII flag 15
Kuhnel & Co Ltd v Deputy FCT (SA) [1923] ArgusLawRp 104; (1923) 33 CLR 349; 30 ALR 137 Argus Law Reports Australia - Commonwealth 7 Dec 1923 AustLII flag 8

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