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Kilgour v Commissioner of Taxation   flag  1

[2024] FCA 687
Federal Court of Australia
Australia - Commonwealth
26th June, 2024

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kilgour and Commissioner of Taxation (Taxation) [2024] AATA 3562 Administrative Appeals Tribunal Australia 9 Oct 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Evidence Act 1995 (Cth) s140
Income Tax Assessment Act 1936 (Cth) s97, s102AG
Income Tax Assessment Act 1997 (Cth) s2.5, s15.2
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s39.32
Property for Public Purposes Acquisition Act 1901 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Northern Territory v Griffiths [2019] HCA 7; (2019) 269 CLR 1; (2019) 364 ALR 208; (2019) 93 ALJR 327 High Court of Australia Australia - Commonwealth 13 Mar 2019 AustLII flag 60
Commissioner of Taxation v Miley [2017] FCA 1396; (2017) 106 ATR 779 Federal Court of Australia Australia - Commonwealth 28 Nov 2017 AustLII flag 7
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
Healey v Commissioner of Taxation [2012] FCA 269; (2012) 208 FCR 300; (2012) 87 ATR 848 Federal Court of Australia Australia - Commonwealth 23 Mar 2012 AustLII flag 4
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 28
Earl Cadogan v Sportelli [2010] 1 AC 226 United Kingdom circa 2010 LexisNexis / Westlaw flag 15
ACI Operations Pty Ltd v Berri Ltd [2005] VSC 201; (2005) 15 VR 312 Supreme Court of Victoria Australia - Victoria 9 Jun 2005 AustLII flag 10
MMAL Rentals Pty Ltd v Bruning [2004] NSWCA 451; (2004) 63 NSWLR 167; (2004) 139 IR 377 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Dec 2004 AustLII flag 97
"Valuation Principles in the Income Tax Assessment Act" (1996) 8 Bond Law Review 112 Bond Law Review Australia circa 1996 Australia / Informit flag 1
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 81
Promenade Investments Pty Ltd v New South Wales (1992) 26 NSWLR 203 Australia - New South Wales circa 1992 LexisNexis AU flag 177
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
Briginshaw v Briginshaw [1938] HCA 34; (1938) 60 CLR 336; [1938] ALR 334; 12 ALJR 100 High Court of Australia Australia - Commonwealth 14 Oct 1982 AustLII flag 10253
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7863
Vyricheria Narayana Gajapatiraju v The Revenue Divisional Officer, Vizagapatam [1939] UKPC 15; [1939] AC 302; [1939] 2 All ER 317 Privy Council United Kingdom 23 Feb 1939 BAILII flag 192
Robinson Brothers (Brewers) Ltd v Houghton and Chester-le-Street Assessment Committee [1938] AC 321; [1937] 2 KB 445 United Kingdom circa 1937 LexisNexis / Westlaw flag 105
McDonald v Deputy Federal Commissioner of Land Tax (NSW) [1915] HCA 54; (1915) 20 CLR 231; 22 ALR 35 High Court of Australia Australia - Commonwealth 3 Sep 1915 AustLII flag 88
Inland Revenue Commissioners v Clay [1914] UKLawRpKQB 141; [1914] 3 KB 466; [1914-15] All ER 882; (1915) 52 ScotLR 414 United Kingdom - Scotland 10 Jun 1914 CommonLII flag 83
Inland Revenue Commissioners v Clay [1913] UKLawRpKQB 227; [1914] 1 KB 339 United Kingdom 15 Dec 1913 CommonLII flag 12
Davies v Seisdon Union [1908] UKLawRpAC 33; [1908] AC 315 United Kingdom 25 May 1908 CommonLII flag 2
Spencer v The Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Assessment Committee of the Bradford-On-Avon Union v White [1898] UKLawRpKQB 123; [1898] 2 QB 630 United Kingdom 27 May 1898 CommonLII flag 7
London County Council v Erith Parish [1893] UKLawRpAC 52; [1893] AC 562 United Kingdom 8 Sep 1893 CommonLII flag 61
R v London and North-Western Railway Co (1874) LR 9 QB 134 United Kingdom circa 1874 LexisNexis / Westlaw flag 5
Mersey Docks and Harbour Board v Liverpool (1873) 9 QB 84 United Kingdom circa 1873 LexisNexis / Westlaw flag 10
R v West Middlesex Waterworks Co [1859] EngR 1052; 1 E & E 716; (1859) 28 LJMC 135; 120 ER 1078; 28 LJMC 84 Queen's Bench United Kingdom circa 1859 CommonLII flag 17

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