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FCT v Thomas   flag  16

[2018] HCA 31; (2018) 264 CLR 382; 92 ALJR 746; (2018) 359 ALR 31
High Court of Australia
Australia - Commonwealth
8th August, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Automotive Invest Pty Ltd v Commissioner of Taxation [2024] HCA 36 High Court of Australia Australia - Commonwealth 16 Oct 2024 AustLII flag 2
Koh v Samuel Conrad Buckeridge as executor of the estate of Leonard Walter Buckeridge [No 3] [2023] WASC 42 Supreme Court of Western Australia Australia - Western Australia 28 Mar 2023 AustLII flag 1
Lanshan Pty Ltd v F3 Enterprises Pty Ltd [2022] VCC 1850 County Court of Victoria Australia - Victoria 8 Nov 2022 AustLII flag 1
Re Warren; Warren v Warren [2022] VSC 461 Supreme Court of Victoria Australia - Victoria 16 Aug 2022 AustLII flag
Burke v Public Trustee for South Australia [2022] SASCA 64 Supreme Court of South Australia - Court of Appeal Australia - South Australia 1 Jul 2022 AustLII flag 6
Hoogendoorn v Queensland [2022] QDC 83 District Court of Queensland Australia - Queensland 14 Apr 2022 AustLII flag
Chief Investments Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2021] VCAT 541 Victorian Civil and Administrative Tribunal Australia - Victoria 27 May 2021 AustLII flag
Shell Energy Holdings Australia Ltd v Commissioner of Taxation [2021] FCA 496 Federal Court of Australia Australia - Commonwealth 12 May 2021 AustLII flag 3
Rae & Partners Pty v Shaw [2020] TASFC 14 Supreme Court of Tasmania Australia - Tasmania 22 Dec 2020 AustLII flag 5
La Mancha Group International BV v FCT [2020] FCA 1799; 112 ATR 660 Federal Court of Australia Australia - Commonwealth 16 Dec 2020 AustLII flag 1
Carter v Commissioner of Taxation [2020] FCAFC 150; (2020) 279 FCR 83 Federal Court of Australia Australia - Commonwealth 10 Sep 2020 AustLII flag 7
Kimber v Kimama Holdings Pty Ltd trading as Visual Diversity Homes [2020] QDC 203 District Court of Queensland Australia - Queensland 28 Aug 2020 AustLII flag 1
Re Mandeville Group Pty Ltd (in liq) [2020] VSC 293 Supreme Court of Victoria Australia - Victoria 27 May 2020 AustLII flag 20
BRG18 v Minister for Immigration [2020] FCCA 806 Federal Circuit Court of Australia Australia 9 Apr 2020 AustLII flag 7
BQU18 v Minister for Immigration [2020] FCCA 807 Federal Circuit Court of Australia Australia 9 Apr 2020 AustLII flag 2
BRH18 v Minister for Immigration [2020] FCCA 805 Federal Circuit Court of Australia Australia 9 Apr 2020 AustLII flag 6
Shaw v Hanlon [2020] TASSC 2 Supreme Court of Tasmania Australia - Tasmania 13 Feb 2020 AustLII flag 6
Metcalf v Zhang (No 2) [2019] NSWSC 1796 Supreme Court of New South Wales Australia - New South Wales 19 Dec 2019 AustLII flag 1
FBR Fund Administration Pty Ltd v Chickabo Pty Ltd [2019] VSCA 314 Supreme Court of Victoria - Court of Appeal Australia - Victoria 19 Dec 2019 AustLII flag 5
Baymill Investments Pty Ltd v Drewlock Pty Ltd [2019] VSC 827 Supreme Court of Victoria Australia - Victoria 18 Dec 2019 AustLII flag 11
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust [2019] FCAFC 226; (2019) 273 FCR 567 Federal Court of Australia Australia - Commonwealth 16 Dec 2019 AustLII flag 21
CNY17 v Minister for Immigration and Border Protection [2019] HCA 50; (2019) 268 CLR 76; 375 ALR 47; (2019) 94 ALJR 140 High Court of Australia Australia - Commonwealth 13 Dec 2019 AustLII flag 370
BVD17 v Minister for Immigration and Border Protection [2019] HCA 34; (2019) 268 CLR 29; (2019) 93 ALJR 1091; (2019) 373 ALR 196 High Court of Australia Australia - Commonwealth 9 Oct 2019 AustLII flag 303
Gambaro v Mobycom Mobile Pty Ltd [2019] FCAFC 144; (2019) 271 FCR 530 Federal Court of Australia Australia - Commonwealth 26 Aug 2019 AustLII flag 24
Hayes v Pioneer Credit Acquisition Services Pty Ltd [2019] FCA 1260 Federal Court of Australia Australia - Commonwealth 13 Aug 2019 AustLII flag 3
CQR17 v Minister for Immigration and Border Protection [2019] FCAFC 61; (2019) 269 FCR 367 Federal Court of Australia Australia - Commonwealth 15 Apr 2019 AustLII flag 44
OKS v Western Australia [2019] HCA 10; (2019) 265 CLR 268; 364 ALR 573; (2019) 93 ALJR 438; 276 A Crim R 530 High Court of Australia Australia - Commonwealth 20 Mar 2019 AustLII flag 39
Bentleys (Sunshine Coast) Pty Ltd v Thomson [2018] QCA 358 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 Dec 2018 AustLII flag 8
Wehbe v Minister for Home Affairs [2018] HCA 50; (2018) 361 ALR 1; (2018) 92 ALJR 1033 High Court of Australia Australia - Commonwealth 7 Nov 2018 AustLII flag 7

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Judicial Advice to Trustees: Its Origins, Purposes and Nature" (2019) 42 Melbourne University Law Review 993 Kiefel, Susan Australia circa 2019 AustLII flag 5

Legislation Cited

Legislation Name Provision
Constitution
Evidence Act 1995 (Cth) s185
Income Tax Assessment Act 1936 (Cth) s8, s95, s97, s99A, s166A
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s4.5, s5.5, s9.5, s11.5
Taxation Administration Act 1953 (Cth)
Land Tax Assessment Act 1910 (Cth)
Trusts Act 1973 (Qld) s96

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Thomas v FCT (2017) 105 ATR 413 Australia circa 2017 Legal Online / Westlaw flag 1
Fischer v Nemeske Pty Ltd [2016] HCA 11; (2016) 257 CLR 615; (2016) 330 ALR 1; (2016) 90 ALJR 457 High Court of Australia Australia - Commonwealth 6 Apr 2016 AustLII flag 37
Thomas v Commissioner of Taxation [2015] FCA 968; 101 ATR 576 Federal Court of Australia Australia - Commonwealth 31 Aug 2015 AustLII flag 12
Gillfillan v Australian Securities and Investments Commission [2012] NSWCA 370; (2012) 92 ACSR 460 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 12 Nov 2012 AustLII flag 43
Thomas Nominees Pty Ltd v Thomas [2010] QSC 417; (2010) 80 ATR 828 Supreme Court of Queensland Australia - Queensland 11 Nov 2010 AustLII flag 7
Macedonian Orthodox Community Church St Petka Inc v His Eminence Petar The Diocesan Bishop of Macedonian Orthodox Diocese of Australia and New Zealand [2008] HCA 42; (2008) 237 CLR 66; (2008) 249 ALR 250; (2008) 82 ALJR 1425 High Court of Australia Australia - Commonwealth 4 Sep 2008 AustLII flag 588
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880 High Court of Australia Australia - Commonwealth 3 Sep 2008 AustLII flag 234
Deputy Commissioner of Taxation v Moorebank Pty Ltd [1988] HCA 29; (1988) 165 CLR 55 High Court of Australia Australia - Commonwealth 9 Jun 1988 AustLII flag 89
Con-Stan Industries of Australia Pty Ltd v Norwich Winterthur Insurance (Australia) Ltd [1986] HCA 14; (1986) 160 CLR 226; (1986) 64 ALR 481; (1986) 60 ALJR 294; (1986) 4 ANZ Insurance Cases 60-700 High Court of Australia Australia - Commonwealth 11 Apr 1986 AustLII flag 538
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Bailey v FCT [1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429 High Court of Australia Australia - Commonwealth 4 Mar 1977 AustLII flag 204
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
Executor Trustee and Agency Co of South Australia Ltd v Deputy Federal Commissioner of Taxes (SA) [1939] HCA 35; (1939) 62 CLR 545; [1940] ALR 18; 5 ATD 187 High Court of Australia Australia - Commonwealth 28 Nov 1939 AustLII flag 36
Grundt v Great Boulder Pty Gold Mines Ltd [1937] HCA 58; (1937) 59 CLR 641; (1937) 11 ALJR 272 High Court of Australia Australia - Commonwealth 8 Oct 1937 AustLII flag 699

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