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Peate v FCT     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		195
Dandy Power Equipment Pty Ltd v Mercury Marine Pty Ltd	[1982] FCA 178; (1982) 64 FLR 238; 44 ALR 173; 2 TPR 246; [1982] ATPR 40-315	Federal Court of Australia	Australia - Commonwealth	14 Sep 1982	AustLII		99
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		84
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		57
Johnson Matthey (Aust) Ltd v Dascorp Pty Ltd	[2003] VSC 291; (2003) 9 VR 171	Supreme Court of Victoria	Australia - Victoria	8 Aug 2003	AustLII		54
McMahon v National Foods Milk Ltd	[2009] VSCA 153; (2009) 25 VR 251; (2009) 259 ALR 20	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	25 Jun 2009	AustLII		48
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		46
Penny v Commissioner of Inland Revenue	[2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014	Supreme Court of New Zealand	New Zealand	24 Aug 2011	NZLII		37
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		35
Redbro Investments Pty Ltd v Ceva Logistics (Australia) Pty Ltd	[2015] NSWCA 73; (2015) 89 NSWLR 104	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	27 Mar 2015	AustLII		25
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
Commissioner of Taxation v Prestige Motors Pty Ltd	[1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568	Federal Court of Australia	Australia - Commonwealth	18 Mar 1998	AustLII		19
Hollyock v FCT	[1971] HCA 43; (1971) 125 CLR 647; 45 ALJR 572; 2 ATR 601	High Court of Australia	Australia - Commonwealth	29 Oct 1971	AustLII		19
Checchia v Insurance Australia Ltd t/as NRMA Insurance	[2009] NSWSC 1005; (2009) 54 MVR 55	Supreme Court of New South Wales	Australia - New South Wales	29 Sep 2009	AustLII		12
Edelsten v Health Insurance Commission	[1988] FCA 258; 24 FCR 512; (1988) 90 ALR 595	Federal Court of Australia	Australia - Commonwealth	25 Jul 1988	AustLII		12
Bostik Australia Pty Ltd v Gorgevski (No 1)	[1992] FCA 271; 36 FCR 20	Federal Court of Australia	Australia - Commonwealth	9 Jun 1992	AustLII		10
Ryan and Commissioner of Taxation	[2004] AATA 753; (2004) 56 ATR 1122; 82 ALD 140	Administrative Appeals Tribunal	Australia	19 Jul 2004	AustLII		9
Watson v Commissioner of Taxation	[1984] FCA 218; 3 FCR 380; (1984) 73 FLR 61; 56 ALR 505; 15 ATR 917	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		9
Castagna v R; Agius v R	[2019] NSWCCA 114; (2019) 278 A Crim R 194	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	5 Jun 2019	AustLII		8
Honour Judge Schoombee; Ex parte Attorney General (WA)	[2011] WASCA 129; (2011) 58 MVR 315	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	10 Jun 2011	AustLII		7
Gulland v Commissioner of Taxation	[1984] FCA 216; (1984) 3 FCR 354; 55 ALR 65; 15 ATR 892	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		7
Sarac v Itxcel Pty Ltd	[2015] NSWWCCPD 32	Workers Compensation Commission of New South Wales - Presidential	Australia - New South Wales	1 Jun 2015	AustLII		6
Penny v Commissioner of Inland Revenue	[2009] NZHC 346; [2009] 3 NZLR 523; (2009) 24 NZTC 23,406	High Court of New Zealand	New Zealand	19 Mar 2009	NZLII		6
Barak Pty Ltd v WTH Pty Ltd	[2003] NSWSC 15; 11 BPR 20,687	Supreme Court of New South Wales	Australia - New South Wales	10 Feb 2003	AustLII		6
Australian Licensed Aircraft Engineers Association v Qantas Airways Ltd	[2018] FCA 1065	Federal Court of Australia	Australia - Commonwealth	17 Jul 2018	AustLII		5
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue	[2007] WASC 155; 69 ATR 771	Supreme Court of Western Australia	Australia - Western Australia	24 Jul 2007	AustLII		5
Peate v FCT	[1964] HCA 84; (1964) 111 CLR 443	High Court of Australia	Australia - Commonwealth	12 Aug 1964	AustLII		5
Nutritional Choice Australia Pty Ltd v Minister for Home Affairs	[2019] FCCA 1754	Federal Circuit Court of Australia	Australia	27 Jun 2019	AustLII		4
FCT v Lutovi Investments Pty Ltd	[1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689	Federal Court of Australia	Australia - Commonwealth	7 Jul 1978	AustLII		4
Jess & Jess (No 11)	[2023] FedCFamC1F 1027	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	8 Dec 2023	AustLII		3
Viva Energy Australia Pty Ltd v Contaminated Sites Committee	[2018] WASC 89	Supreme Court of Western Australia	Australia - Western Australia	13 Apr 2018	AustLII		3
State Street Australia Ltd (Trustee) v Retirement Village Group Management Pty Ltd	[2016] FCA 675; (2016) 113 ACSR 483	Federal Court of Australia	Australia - Commonwealth	7 Jun 2016	AustLII		3
Winter & Winter	[2010] FamCA 933	Family Court of Australia	Australia	15 Oct 2010	AustLII		3
Howells v Murray River North Pty Ltd	[2002] WADC 222	District Court of Western Australia	Australia - Western Australia	18 Oct 2002	AustLII		3
Cotic v Cuscuna Nominees Pty Ltd	[2000] WASCA 92	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	12 Apr 2000	AustLII		2
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		2
Commissioner of Taxation v Pincus	[1984] FCA 286; (1984) 3 FCR 512; 15 ATR 1096	Federal Court of Australia	Australia - Commonwealth	5 Oct 1984	AustLII		2
Alobaidi v Z'N M TPT Pty Ltd (WorkCover)	[2013] VMC 34	Magistrates' Court of Victoria	Australia - Victoria	20 Nov 2013	AustLII		1
IES Australia Pty Ltd v Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia - PR934167	[2003] AIRC 830	Australian Industrial Relations Commission	Australia	15 Jul 2003	AustLII		1
Mochkin v Commissioner of Taxation	[2002] FCA 675	Federal Court of Australia	Australia - Commonwealth	29 May 2002	AustLII		1
Media Entertainment and Arts Alliance v Advertiser Newspapers Ltd	[1996] IRCA 547	Industrial Relations Court of Australia	Australia	1 Nov 1996	AustLII		1
Re Commissioner of Taxation v John Thomas Rippon	[1992] FCA 487; 24 ATR 119	Federal Court of Australia	Australia - Commonwealth	29 Sep 1992	AustLII		1
Daniels v Commissioner of Taxation (Cth)	[1989] FCA 335; 20 ATR 1120	Federal Court of Australia	Australia - Commonwealth	24 Aug 1989	AustLII		1
FCT v Casuarina Pty Ltd	[1971] HCA 78; (1971) 127 CLR 62	High Court of Australia	Australia - Commonwealth	23 Apr 1971	AustLII		1
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR TR2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Turner v Leda Commercial Properties Pty Ltd	[2002] ACTSC 49	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	31 May 2002	AustLII
Woosnam v Minproc Engineers Ltd	[2001] WADC 176	District Court of Western Australia	Australia - Western Australia	31 Jul 2001	AustLII
Cotic v Cuscuna Nominees Pty Ltd	[1999] WADC 17	District Court of Western Australia	Australia - Western Australia	30 Jul 1999	AustLII
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 1557	Federal Court of Australia	Australia - Commonwealth	14 Jun 1996	AustLII
Richard Walter Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1370	Federal Court of Australia	Australia - Commonwealth	11 Jul 1995	AustLII
VT92/70-75 and Commissioner of Taxation	[1993] AATA 515	Administrative Appeals Tribunal	Australia	2 Jun 1993	AustLII
VT92/70-75 and Commissioner of Taxation	[1993] AATA 36; (1993) 25 ATR 1172	Administrative Appeals Tribunal	Australia	2 Jun 1993	AustLII
Re John Thomas Rippon v the Commissioner of Taxation	[1992] FCA 172	Federal Court of Australia	Australia - Commonwealth	22 Apr 1992	AustLII
Re Walter James Curran v Thomas Borthwicks & Sons (Pacific) Ltd	[1990] FCA 67	Federal Court of Australia	Australia - Commonwealth	14 Mar 1990	AustLII
Re Robert J Bunting v Commissioner of Taxation	[1989] FCA 457; 90 ALR 427/20	Federal Court of Australia	Australia - Commonwealth	9 Nov 1989	AustLII
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation	[1989] FCA 107	Federal Court of Australia	Australia - Commonwealth	10 Apr 1989	AustLII
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
NT86/4476-79 and Commissioner of Taxation	[1988] AATA 105; 19 ATR 3433	Administrative Appeals Tribunal	Australia	30 Mar 1988	AustLII
WT85/508-510 and Commissioner of Taxation	[1987] AATA 438; 19 ATR 3215	Administrative Appeals Tribunal	Australia	9 Dec 1987	AustLII
WT85/568-570 and Commissioner of Taxation	[1987] AATA 311; 18 ATR 3827	Administrative Appeals Tribunal	Australia	26 Aug 1987	AustLII
WT85/77 and Commissioner of Taxation	[1987] AATA 148; 18 ATR 3369	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
Re Super Grasse Pty Ltd and Australian Trade Commission	[1986] AATA 389	Administrative Appeals Tribunal	Australia	4 Dec 1986	AustLII
Re Lawrence Noel Gibbins; Marlene June Gibbins and Dale Stehr Baker v the Australian Meat Industry Employees Union; Arthur Bird; John Kenneth Brunt; Walter F Curran; Bert Hutchins; Jack O'Toole and Thomas Borthwick and Sons (Pacific) Ltd	[1986] FCA 199	Federal Court of Australia	Australia - Commonwealth	25 Jun 1986	AustLII
Re Trade Practices Commission v TNT Management Pty Ltd; Brambles Holdings Ltd; Mayne Nickless Ltd; Youngs Transport Pty Ltd; Ansett Transport Industries (Operations) Pty Ltd; Express Freight Pty Ltd; Associated Steamships	[1985] FCA 23	Federal Court of Australia	Australia - Commonwealth	12 Feb 1985	AustLII
It 2121 - Income Tax: Family Companies and Trusts in Relation To Income From Personal Exertion	[1984] ATOITR IT2121	Australian Taxation Office	Australia - Commonwealth	12 Dec 1984	AustLII
Re Gary Tupicoff v the Commissioner of Taxation	[1984] FCA 353	Federal Court of Australia	Australia - Commonwealth	21 Nov 1984	AustLII
Northridge Properties Ltd (in liquidation) SC Auckland M 46/75	[1977] NZHC 37	High Court of New Zealand	New Zealand	13 Dec 1977	NZLII
IT 139 - Tax avoidance: incorporation of architects' practice as private Co	[1963] ATOITR IT139	Australian Taxation Office	Australia - Commonwealth	29 Oct 1963	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3
"Part IVA: Post Spotless"	(1998) 1 Journal of Australian Taxation 3	D'Ascenzo, Michael	Australia	circa 1998	AustLII		2
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Possible Issues in Admiralty Reform: (a) beneficial ownership and jurisdictional facts; and (b) the nature of arrest and disclosure" (FCA)	[2003] FedJSchol 18	Allsop, Justice James	Australia	circa 2003	AustLII
"Tax Avoidance in Australia: Results and Prospects"	(1994) 22 (3) Federal Law Review 493	Passant, John	Australia	circa 1994	AustLII
"Taxation of Gifts of Capital and Gifts of Income"	(1967-1968) 8 University of Western Australia Law Review 38	Else-Mitchell, R	Australia - Western Australia	circa 1968	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
"Tax Avoidance in Australia: Results and Prospects"	(1994) 22 (3) Federal Law Review 493	Passant, John	Australia	circa 1994	AustLII
VT92/70-75 and Commissioner of Taxation	[1993] AATA 515	Administrative Appeals Tribunal	Australia	2 Jun 1993	AustLII
VT92/70-75 and Commissioner of Taxation	[1993] AATA 36; (1993) 25 ATR 1172	Administrative Appeals Tribunal	Australia	2 Jun 1993	AustLII
Re John Thomas Rippon v the Commissioner of Taxation	[1992] FCA 172	Federal Court of Australia	Australia - Commonwealth	22 Apr 1992	AustLII
Re Walter James Curran v Thomas Borthwicks & Sons (Pacific) Ltd	[1990] FCA 67	Federal Court of Australia	Australia - Commonwealth	14 Mar 1990	AustLII
Re Robert J Bunting v Commissioner of Taxation	[1989] FCA 457; 90 ALR 427/20	Federal Court of Australia	Australia - Commonwealth	9 Nov 1989	AustLII
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation	[1989] FCA 107	Federal Court of Australia	Australia - Commonwealth	10 Apr 1989	AustLII
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
NT86/4476-79 and Commissioner of Taxation	[1988] AATA 105; 19 ATR 3433	Administrative Appeals Tribunal	Australia	30 Mar 1988	AustLII
WT85/508-510 and Commissioner of Taxation	[1987] AATA 438; 19 ATR 3215	Administrative Appeals Tribunal	Australia	9 Dec 1987	AustLII
WT85/568-570 and Commissioner of Taxation	[1987] AATA 311; 18 ATR 3827	Administrative Appeals Tribunal	Australia	26 Aug 1987	AustLII
WT85/77 and Commissioner of Taxation	[1987] AATA 148; 18 ATR 3369	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
Re Super Grasse Pty Ltd and Australian Trade Commission	[1986] AATA 389	Administrative Appeals Tribunal	Australia	4 Dec 1986	AustLII
Re Lawrence Noel Gibbins; Marlene June Gibbins and Dale Stehr Baker v the Australian Meat Industry Employees Union; Arthur Bird; John Kenneth Brunt; Walter F Curran; Bert Hutchins; Jack O'Toole and Thomas Borthwick and Sons (Pacific) Ltd	[1986] FCA 199	Federal Court of Australia	Australia - Commonwealth	25 Jun 1986	AustLII
Re Trade Practices Commission v TNT Management Pty Ltd; Brambles Holdings Ltd; Mayne Nickless Ltd; Youngs Transport Pty Ltd; Ansett Transport Industries (Operations) Pty Ltd; Express Freight Pty Ltd; Associated Steamships	[1985] FCA 23	Federal Court of Australia	Australia - Commonwealth	12 Feb 1985	AustLII
It 2121 - Income Tax: Family Companies and Trusts in Relation To Income From Personal Exertion	[1984] ATOITR IT2121	Australian Taxation Office	Australia - Commonwealth	12 Dec 1984	AustLII
Re Gary Tupicoff v the Commissioner of Taxation	[1984] FCA 353	Federal Court of Australia	Australia - Commonwealth	21 Nov 1984	AustLII
Northridge Properties Ltd (in liquidation) SC Auckland M 46/75	[1977] NZHC 37	High Court of New Zealand	New Zealand	13 Dec 1977	NZLII
"Taxation of Gifts of Capital and Gifts of Income"	(1967-1968) 8 University of Western Australia Law Review 38	Else-Mitchell, R	Australia - Western Australia	circa 1968	AustLII
IT 139 - Tax avoidance: incorporation of architects' practice as private Co	[1963] ATOITR IT139	Australian Taxation Office	Australia - Commonwealth	29 Oct 1963	AustLII