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Castagna v R; Agius v R   flag  8

[2019] NSWCCA 114; (2019) 278 A Crim R 194
Supreme Court of New South Wales - Court of Criminal Appeal
Australia - New South Wales
5th June, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Batak v R [2024] NSWCCA 66 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 10 May 2024 AustLII flag 6
Mann v R [2023] NSWCCA 256 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 11 Oct 2023 AustLII flag 5
Park v R [2023] NSWCCA 71 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 27 Mar 2023 AustLII flag 18
Pratten v R [2021] NSWCCA 251 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 25 Oct 2021 AustLII flag 7
Warner Capital Pty Ltd v Shazbot Pty Ltd [2020] NSWCA 121 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Jun 2020 AustLII flag 12
Petch v R [2020] NSWCCA 133; (2020) 103 NSWLR 1 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 19 Jun 2020 AustLII flag 6
Ewan v R [2020] NSWCCA 85 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 6 May 2020 AustLII flag 4
A2 v R; Magennis v R; Vaziri v R [2020] NSWCCA 7 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 7 Feb 2020 AustLII flag 3

Legislation Cited

Legislation Name Provision
Crimes Act 1914 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s96, s97, s99, s260
Income Tax Assessment Act 1997 (Cth) s10.5
Judiciary (Cth) s72
Criminal Appeal Act 1912 (NSW) s8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Agius; R v Castagna (No 14) [2018] NSWSC 1248 Supreme Court of New South Wales Australia - New South Wales 10 Aug 2018 AustLII flag 1
Commissioner of the Australian Federal Police v Hart [2018] HCA 1; (2018) 262 CLR 76; (2018) 351 ALR 1; (2018) 92 ALJR 154 High Court of Australia Australia - Commonwealth 7 Feb 2018 AustLII flag 35
Osborne v R; R v Osborne [2017] NSWCCA 11 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 17 Feb 2017 AustLII flag 3
Korda v Australian Executor Trustees (SA) Ltd [2015] HCA 6; (2015) 255 CLR 62; (2015) 317 ALR 225; (2015) 145 ALD 495; (2015) 89 ALJR 340; (2015) 105 ACSR 498 High Court of Australia Australia - Commonwealth circa 2015 AustLII flag 112
Alexander v Commissioner of Taxation [2014] FCA 1161; (2014) 99 ATR 773 Federal Court of Australia Australia - Commonwealth 3 Nov 2014 AustLII flag 1
Agius v R [2013] HCA 27; (2013) 248 CLR 601; (2013) 298 ALR 165; (2013) 89 ATR 248; (2013) 228 A Crim R 556; (2013) 87 ALJR 906 High Court of Australia Australia - Commonwealth circa 2013 AustLII flag 55
Byrnes v Kendle [2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798 High Court of Australia Australia - Commonwealth 3 Aug 2011 AustLII flag 531
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
Business & Research Management Ltd (in liq) v FCT [2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 6
Fowler v FCT [2008] FCA 528; (2008) 167 FCR 425; [2008] ATC 20-022; (2008) 72 ATR 64 Federal Court of Australia Australia - Commonwealth 21 Apr 2008 AustLII flag 4
R v Taufahema [2007] HCA 11; (2007) 228 CLR 232; (2007) 234 ALR 1; 168 A Crim R 95; 81 ALJR 800 High Court of Australia Australia - Commonwealth 21 Mar 2007 AustLII flag 164
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 flag 29
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2004] HCA 55; (2004) 218 CLR 471; 211 ALR 101; (2004) 79 ALJR 206; (2004) 57 ATR 556 High Court of Australia Australia - Commonwealth 16 Nov 2004 AustLII flag 548
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
Associated Alloys Pty Ltd v ACN 001 452 106 Pty Ltd (The Associated Alloys Case) [2000] HCA 25; (2000) 202 CLR 588; (2000) 171 ALR 568; (2000) 74 ALJR 862; (2000) 18 ACLC 509; (2000) 46 ATR 91; [2000] Aust Contract Reports 90-114; (2000) 21 Leg Rep 9 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 243
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
Parker v R [1997] HCA 15; (1997) 186 CLR 494; (1997) 143 ALR 293; (1997) 71 ALJR 598; (1997) 6 Leg Rep C1 High Court of Australia Australia - Commonwealth 11 Apr 1997 AustLII flag 93
Rotherwood Pty Ltd v Commissioner of Taxation (1996) 64 FCR 313; (1996) 32 ATR 276 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 20
Liedig v Commissioner of Taxation [1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 46
Reuter v FCT (1993) 111 ALR 716; 24 ATR 527 Australia circa 1993 LexisNexis AU flag 33
Jiminez v R [1992] HCA 14; (1992) 173 CLR 572; 106 ALR 162; 15 MVR 289; 59 A Crim R 308; 66 ALJR 292 High Court of Australia Australia - Commonwealth 6 May 1992 AustLII flag 260
Re James Andrew Baker v the Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 247; 20 ATR 798 Federal Court of Australia Australia - Commonwealth 7 Jul 1989 AustLII flag 2
Trident General Insurance Co Ltd v McNiece Bros Pty Ltd [1988] HCA 44; (1988) 165 CLR 107; 80 ALR 574; (1988) 62 ALJR 508; (1988) 5 ANZ Insurance Cases 60-873 High Court of Australia Australia - Commonwealth 8 Sep 1988 AustLII flag 561
King v R [1986] HCA 59; (1986) 161 CLR 423; 67 ALR 379; 21 A Crim R 436; 60 ALJR 685 High Court of Australia Australia - Commonwealth 21 Oct 1986 AustLII flag 225
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Muschinski v Dodds (1985) 60 ALJR 52 Australia circa 1985 flag 23
Calverley v Green [1984] HCA 81; (1984) 155 CLR 242; [1984] FLC 91-565; 56 ALR 483; (1984) 59 ALJR 111; 9 Fam LR 940 High Court of Australia Australia - Commonwealth 6 Dec 1984 AustLII flag 868
Tupicoff v FCT (1984) 4 FCR 505; (1984) 56 ALR 151; (1984) 15 ATR 1262 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 36
Slutzkin v FCT [1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322 High Court of Australia Australia - Commonwealth 25 Feb 1977 AustLII flag 57
[1909] ArgusLawRp 46; (1977) 15 ALR 449 [1909] ArgusLawRp 46; (1977) 15 ALR 449 Argus Law Reports Australia circa 1977 AustLII flag 2
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Bayly v FCT (1977) 15 SASR 446; (1977) 7 ATR 215 Supreme Court of South Australia Australia - South Australia circa 1977 Legal Online / Westlaw flag 7
Mullens v FCT [1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 51
Last v Rosenfeld [1972] 2 NSWLR 923 Australia - New South Wales circa 1972 LexisNexis AU flag 50
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
Inland Revenue Commissioner v Europa Oil (NZ) Ltd [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
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
Olsson v Dyson [1969] HCA 3; (1969) 120 CLR 365; [1969] ALR 443; (1969) 43 ALJR 77 High Court of Australia Australia - Commonwealth 28 Feb 1969 AustLII flag 238
Littlewoods Mail Order Stores Ltd v IR Commrs [1969] 3 All ER 855; [1969] 1 WLR 1241; 45 Tax Cas 519 United Kingdom circa 1969 LexisNexis flag 28
Coulls v Bagot ’ s Executor and Trustee Co Ltd [1967] HCA 3; (1967) 119 CLR 460; [1967] ALR 385; (1967) 40 ALJR 471 High Court of Australia Australia - Commonwealth 21 Mar 1967 AustLII flag 222
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Peate v FCT (Cth) (1964) 111 CLR 443 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag 73
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 385
Wilson v Darling Island Stevedoring and Lighterage Co Ltd [1956] HCA 8; (1956) 95 CLR 43; [1956] ALR 311 High Court of Australia Australia - Commonwealth 29 Feb 1956 AustLII flag 112
Gerakiteys v R [1984] HCA 8; 153 CLR 317; 51 ALR 417; (1983) 58 ALJR 182; 12 A Crim R 54 High Court of Australia Australia - Commonwealth 22 Oct 1945 AustLII flag 136
Re Schebsman [1944] Ch 83 Court of Chancery United Kingdom circa 1944 LexisNexis / Westlaw flag 58
Permanent Trustee Co v FCT [1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5 Australia circa 1940 LexisNexis AU flag 45
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96
McEvoy v Belfast Banking Co Ltd [1935] AC 24; [1934] All ER 800; [1934] NI 67 United Kingdom circa 1935 LexisNexis / Westlaw flag 32
Stewart Dawson & Co (Vict) Pty Ltd v FCT [1933] HCA 4; (1933) 48 CLR 683; 39 ALR 253; 2 ATD 221 High Court of Australia Australia - Commonwealth 27 Feb 1933 AustLII flag 23
Vandepitte v Preferred Accident Insurance Corporation of New York [1933] AC 70; [1932] All ER 527 United Kingdom circa 1933 LexisNexis / Westlaw flag 75
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
Baker v Commissioner of Taxation (Cth) 20 ATR 1706 Australia circa 1969 Legal Online / Westlaw flag 3

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