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Table of cases These cases have been discussed in articles published in the journal AAT Case 9749 (1994) 29 ATR 1138 .......................................................................................... 114 AATA Case 5489A (1992) 23 ATR 1068 ............................................................................ 238, 265 ACCC v Daniels Corp International Pty Ltd (2001) 108 FCR 123 ........................ 12, 13, 14, 15, 19 AM & S Europe v Commission of the European Communities [1983] QB 878 ..............................9 ANZ Banking Group Ltd v DCT (2001) 46 ATR 451 ....................................................... 13, 15, 17 AW Walker & Co v Commissioners of Inland Revenue [1920] 3 KB 648 ..................................166 Aiken Industries Inc v Commissioner of Internal Revenue (1971) 56 TC 925 ............................ 163 Allen Allen & Hemsley v DCT (NSW) (1988) 19 ATR 1462 ....................................................... 17 Alliance Holdings Ltd v FCT (1981) 12 ATR 509; 56 FLR 420 ................................. 109, 110, 120 American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue [1978] AC 676 ..................................................................................................................................162 Arjon Pty Ltd v Commissioner of State Revenue [2002] VCAT 249 ................................ 62, 63, 64 Asiamet (No 1) Resources Pty Ltd v FCT (2003) 52 ATR 140 ........................... 266, 267, 268, 272 Attorney-General (NT) v Kearney (1985) CLR 500 ........................................................................9 Attorney-General (NT) v Maurice (1986) 161 CLR 475 .................................................................9 Avon Downs Pty Ltd v FCT (1949) 4 AITR 195 .........................................................................264 Avondale Motors (Parts) Pty Ltd v FCT (1971) 124 CLR 97; 45 ALJR 280 .............................. 125 Ayerst (Inspector of Taxes) v C & K (Construction) Ltd [1976] AC 167 ....................................197 Baker v Campbell (1983) 153 CLR 52 .............................................. 8, 9 , 10, 11, 14, 15, 18, 19, 21 Banco do Brasil SA [1990] 63 TC 218 ........................................................................................ 211 Bellinz Pty Ltd v FCT (1998) 38 ATR 350 .............................................................. 42, 46, 262, 263 Bellinz & Ors v Commissioner of Taxation (1998) 39 ATR 198 ........................................ 262, 263 Bond Corporation Holdings Ltd v Australian Broadcasting Tribunal (1988) 84 ALR 669 ............... ....................................................................................................................................... 264, 269 Bourne (Inspector of Taxes) v Norwich Crematorium Ltd [1967] 1 WLR 691; 2 All ER 576 ................................................................................................................................. 124, 125 CC (NSW) Pty Ltd (in liq) v FCT (1997) 84 FCR 154; 34 ATR 604 .................................. 259, 269 Case [2000] AATA 625 45 ATR 1019 ........................................................................................... 69 Case [1989] AATA 4929 20 ATR 3329 ....................................................................................... 179 Case 49/94 [1994] ATC 429 ........................................................................................................114 Case 109 (1982) 26 CTBR (NS) 791 ............................................................................................. 85 Case H46 (1957) 8 TBRD 192 .....................................................................................................114 Case V26 (1988) 88 ATC 257 ......................................................................................................179 Cashin, Re [1992] 2 Qd R 63 .......................................................................................................161 Cecil Bros Pty Ltd v FCT (1964) 111 CLR 430; 13 ATD 261 ...................................................... 95 Charles Moore & Co (WA) Pty Ltd v FCT (1956) 95 CLR 344 .................................................... 70 Clements, Dunne & Bell Pty Ltd v Commr of Australian Federal Police (2001) 48 ATR 650 .......9 Clyne v DCT (1985) 8 FCR 130; 16 ATR 938 ..............................................................................16 Volume 32 283 © Table of cases Coles Myer Finance Pty Ltd v FCT (1993) 176 CLR 640, 25 ATR 95 .......................................110 Commissioner for Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501 ......8 Commissioner of Inland Revenue v Commerzbank AG and Commissioners of Inland Revenue v Commissioner of Taxation (WA) v Boulder Perseverance Ltd (1937) 58 CLR 223 ................... 166 Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd (1938) 63 CLR 108; 5 ATD 98 ................................................................................................. 113, 116 Commissioner v Tufts 461 US 300 (1983) ................................................................................... 183 Commonwealth v Verwayen (1990) 170 CLR 394 ........................................................................46 Consolidated Press Holding Ltd v FCT (1995) 57 FCR 348 .............................................. 32, 33, 44 Crane v Commissioner 331 US 1 (1947) ..................................................................................... 183 Creaton Pty Ltd v FCT (2002) 51 ATR 1047; [2002] AATA 1121 ...................... 122, 123,124, 125 Crescent Farm (Sidcup) Sports Ltd v Sterling Offices Ltd [1972] Ch 553 ......................................9 DCT v Richard Walter Pty Ltd (1995) 183 CLR 168; 29 ATR 644 ..............................................35 DFCT v Richard Walter Pty Ltd (1995) 29 ATR 644 .......................................................... 262, 268 Daniels Corp International Pty Ltd v ACCC [2002] HCA 49 .............................. 7, 9, 14, 19, 20, 21 David Jones Finance and Investments Pty Ltd v FCT (1991) 28 FCR 484; 21 ATR 1506 ...... 42, 47 Deloitte Touche Tomatsu v DCT (1998) 40 ATR 435 ...................................................................16 Denver Chemical Manufacturing Company v Commissioner of Taxation (NSW) (1949) 4 AITR 216 .............................................................................................................................. 264 Dunkel v DCT (1991) 27 FCR 524; 21 ATR 1279 ........................................................................45 Eastern Nitrogen v FCT (2001) 108 FCR 27; 46 ATR 474 ......................................... 253, 255, 259 Egan v FCT (2002) 50 ATR 1064 ........................................................................ 266, 271, 272, 273 Ensign Tankers (Leasing) Ltd v Stokes (1992) 64 TC 617; [1991] STC 226 .............................. 182 Esso Australia Resources Ltd v FCT (1991) 43 ATR 506 ......................................................... 9, 10 Europa Oil (NZ) Ltd v CIR (NZ) (1970) 1 ATR 737 .....................................................................95 Europa Oil (NZ) Ltd (No 2) v CIR (NZ) (1976) 76 ATC 6001 ..................................................... 95 FCT v ANZ Banking Ltd (1994) 181 CLR 466; 29 ATR 11 ......................................................... 46 FCT v Australian Guarantee Corporation Ltd (1984) 2 FCR 483; 15 ATR 982 .......... 109, 110, 120 FCT v Citibank (1988) 83 ALR 144 .............................................................................................. 35 FCT v Citibank (1989) 20 ATR 29 ........................................................................ 16, 17, 18, 19, 45 FCT v Coombes (1999) 92 FCR 240 ............................................................................................. 17 FCT v Consolidated Press Holdings Ltd (2001) 207 CLR 235; 47 ATR 229 .............. 150, 243, 245 FCT v CPH Property Pty Ltd (1999) 42 ATR 575 ....................... 243, 248, 249, 251, 253, 256, 270 FCT v Groser (1982) 13 ATR 445 ..................................................................................... 87, 88, 89 FCT v Gwynvill Properties Pty Ltd; Gwynvill Properties Pty Ltd v FCT (1986) 17 ATR 844 ...265 FCT v Hart (unreported, FCA, S279/2002, 11 April 2003) ......................................................... 111 FCT v Jackson (1990) 21 ATR 1012 ........................................................................................... 237 FCT v Janmor Nominees Pty Ltd (1987) 15 FCR 348; 19 ATR 254 ................................................. .................................................................................................... 88, 89, 90, 94 95, 97, 100, 101 FCT v Kowal (1984) 79 FLR 75; 15 ATR 125 ......................................................................... 88, 89 FCT v La Rosa (2002) 50 ATR 450 ......................................................................................... 70, 71 © 284 Volume 32 Table of cases FCT v Lamesa Holdings BV (1977) 77 FCR 597 ........................................................ 209, 210, 232 FCT v Linter Textiles Australia Ltd (in liq) (2003) 52 ATR 502 ......................................... 196, 197 FCT v MacArthur (2003) 53 ATR 636 ................................................................................. 250, 251 FCT v McMahon (1997) 79 FCR 127; 37 ATR 167 .......................................................................42 FCT v Mochkin (2003) 52 ATR 198 ............................................................................ 257, 260, 268 FCT v Myer Emporium Ltd (1987) 163 CLR 199; 18 ATR 693 ......................................... 100, 103 FCT v Peabody (1994) 28 ATR 344 ............................................................ 243, 247, 250, 262, 275 FCT v Ryan (2000) 201 CLR 109, 43 ATR 694 ..........................................................................124 FCT v South Australian Battery Makers Pty Ltd (1978) 140 CLR 645; 8 ATR 879 ..................... 95 FCT v Spotless Services Ltd (1996) 34 ATR 183 .............................................................................. ....................................................... 237, 248, 249, 251, 253, 256, 258, 260, 261, 262, 262, 263 FCT v Westfield Ltd (1991) 22 ATR 400 .................................................................................... 121 FCT v Whitfords Beach Pty Ltd (1982) 150 CLR 355; 12 ATR 692 ..........................................103 FCT v Zoffanies Pty Pty [2003] FCAFC 236 ............................................................................... 253 Ferris v FCT (1988) 19 ATR 1705 ............................................................................................... 263 Fletcher v FCT (1991) 173 CLR 1; 22 ATR 613 ............................................................................... ........................................... 74, 93, 94, 96, 97, 99, 100, 102, 103, 242, 262, 263, 264, 265, 267 Franklin’s Selfserve Pty Ltd v FCT (1970) 125 CLR 52; 1 ATR 673 .........................................197 Gartside v Inland Revenue Commissioners [1968] AC 553 ........................................................ 223 Giris Pty Ltd v FCT (1969) 1 ATR 3 ........................................................................................... 272 Glen v FCT (1915) 20 CLR 490 ....................................................................................................63 Grant v Downs (1976) 135 CLR 674 ..................................................................................... 8, 9, 45 Greenough v Gaskell (1833) 1 My & K 98 ......................................................................................8 Gregory v Helvering 293 US 465 (1935) ..................................................................................... 156 Grofam Pty Ltd v ANZ Banking Group Ltd (1993) 43 FCR 408; 26 ATR 174 ............................ 19 Grollo Nominees Pty Ltd v FCT (1997) 36 ATR 424 ..................................................................269 Haoucher v Minister for Immigration and Ethnic Affairs (1990) 169 CLR 648 ............................ 32 Hart v FCT (2001) 48 ATR 317; [2001] FCA 1547 ............................................. 106, 107, 108, 109 Hart v FCT (2002) 50 ATR 369; [2002] FCAFC 222 ........................................................................ ....................................................... 104, 105, 106, 108, 109, 110, 111, 112, 119, 120, 121, 243 Hutchins v DCT (1996) 65 FCR 269; 32 ATR 620; 136 ALR 153 ................................................ 49 Industrial Equity Ltd v DCT (1990) 170 CLR 649 ........................................................................41 Inland Revene Commissioners v Brebner (1967) 43 TC 705 ............................................... 243, 244 Inland Revenue Commissioners v Morrison (1932) 17 TC 325; [1932] SC 638 ......................... 113 Inland Revenue Commissioner v National Federation of Self Employed and Small Business Ltd [1982] AC 617 ........................................................................................................................ 47 Inland Revenue Commissioners v Olive Mill Ltd (in liq) [1963] 1 WLR 712 ............................. 196 Karingal (No 2) Holdings Ltd v Commissioner of State Revenue (Vic) [2002] ATC 4999; [2002] VSC 431 .......................................................................................... 62, 89, 92, 101, 248 Kioa v West (1985) 159 CLR 550 ............................................................................................. 32, 33 Volume 32 285 © Table of cases Krampel Newman Partners Pty Ltd v FCT (2003) 52 ATR 239 .................................................. 258 La Rosa v The Queen (1999) 105 A Crim R 362 ...........................................................................69 Lilydale Pastoral Co Pty Ltd v FCT (1987) 15 FCR 19; 18 ATR 508 .........................................162 Linter Textiles Australia Ltd (in liq) v FCT (2002) 50 ATR 548 ......................................... 196, 197 Lorimer v Smail (1911) 12 CLR 504; [1912] VLR 64 .................................................................125 MacArthur, Re and FCT (2002) 51 ATR 1042 ............................................................................250 McCormack v DCT (2001) 114 FCR 574; 48 ATR 608 ................................................................ 16 MSP Nominees Pty Ltd v Commissioner of Stamps (SA) (1999) 198 CLR 494; 42 ATR 833 .....63 Madigan v FCT (1996) 68 FCR 12; 33 ATR 164 .............................................................. 88, 89, 90 Maurici v Chief Commissioner of State Revenue (2003) 77 ALJR 727; 195 ALR 236; [2003] HCA 8 ........................................................................................................................... 126, 127 May v DCT (1998) 40 ATR 131 ....................................................................................................19 Mayne Nickless Ltd v FCT [1984] VR 863; 15 ATR 752 ............................................................. 70 Meredith v FCT (2002) 50 ATR 528 ........................................................................................... 264 Metaskills Pty Ltd v FCT (2002) 51 ATR 1165; [2002] AATA 1204 .........................................122 Minister of State for Immigration and Ethnic Affairs v Teoh (1995) 183 CLR 273 ...................... 32 Mochkin v FCT (2003) 52 ATR 198 .................................................................................... 268, 273 Northern Indiana Public Service Co v Commissioner of Internal Revenue (1995) 105 TC 341 ............................................................................................................................ 163 Northern Territory v Mengel (1995) 185 CLR 307; 129 ALR 1 .................................................... 46 Oakey Abattoir Pty Ltd v FCT (1984) 15 ATR 680 .......................................................................85 O’Reilly v State Bank of Victoria Commissioners (1983) 153 CLR 1 .............................. 10, 11, 18 Oriental Inland Steam Company, Re; ex parte Scinde Railway Co [1873-1874] LR 9 Ch App ..................................................................................................................................196 Perron Investments Pty Ltd v DCT (1989) 20 ATR 1299 .............................................................. 18 Pickering v FCT (1997) 37 ATR 41 ............................................................................................... 47 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 ........................ 124 Public Service Board of New South Wales v Osmond (1986) 159 CLR 656 .......................... 44, 45 Puzey v FCT (2003) 53 ATR 614 ................................................................................................ 253 Pyneboard Pty Ltd v Trade Practices Commission; Dunlop Olympic v Trade Practices Commission (1983) 152 CLR 328 ............................................................................... 11, 12, 13, 14 R v Assessment Committee of St Mary Abbotts [1891] 1 QB 378 ................................................ 45 R v Inland Revenue Commissioners; Ex parte Preston [1985] AC 835 .........................................46 R v Commissioner of Inland Revenue; Ex parte Unilever Plc [1994] STC 841; [1996] STC 681 ...........................................................................................................................................46 R v Hickman; Ex parte Fox (1945) 70 CLR 598 ...................................................................... 34, 35 RA Hardman v United States 87-2 USTC 89,509 (1987) ............................................................ 157 Reece v Trye (1846) 9 Beav 316 ......................................................................................................8 Reed (Inspector of Taxes) v Young [1986] 1 WLR 649 ................................ 84, 177, 178, 179, 181 © 286 Volume 32 Table of cases Sainsbury plc v O'Connor (Inspector of Taxes) [1991] 1 WLR 963 ............................................151 Salemi v MacKellar (No 2) (1977) 137 CLR 396 ..........................................................................32 Saunders v Vautier (1841) 41 ER 482; 49 ER 282 ................................................................... 86, 87 Scott, Re v FCT (2002) 51 ATR 1122 ........................................................................................... 89 Service v FCT (2002) 97 FCR 265; 44 ATR 71 ..................................................................... 83, 265 Shaddock & Associates v Parramatta City Council (1981) 150 CLR 225 .....................................46 Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 ......................................85 Shields v FCT (1999) 41 ATR 1042 .............................................................................................. 91 Snook v London and West Riding Investments Ltd [1967] 2 QB 786 ...........................................84 Sorby v Commonwealth (1983) 152 CLR 281 ...............................................................................17 Spassked Pty Ltd v FCT [2003] ATC 4184 ............................................................................. 97, 98 Spotless Services Ltd v FCT (1993) 25 ATR 344 ........................................................................254 Stergis v Boucher (1989) 20 ATR 591 ..................................................................................... 17, 18 Stuart v FCT (1996) 32 ATR 577 ..................................................................................................45 Sutherland Shire Council v Heyman (1985) 157 CLR. 424 ........................................................... 48 Sydney Water Board Employees’ Credit Union Ltd v FCT (1973) 129 CLR 446; 4 ATR 157 .....98 Tetzner v Colonial Sugar Refining Co Ltd [1958] AC 50 ............................................................ 126 Thiel v FCT (1990) 171 CLR 338 ........................................................................................ 210, 216 Tillmanns Butcheries Pty Ltd v Australasian Meat Industry Employees Union (1979) 42 FLR 331 ........................................................................................................................... 161 Unilan Holdings Pty Ltd v Kerin (1992) 35 FCR 272; 107 ALR 709 ............................................46 Ure v FCT (1981)11 ATR 484; 50 FLR 219 ................................................ 93, 94, 97, 98, 103, 265 Vincent v FCT (2002) 51 ATR 18 ........................................................................................ 247, 254 Waterford v Commonwealth (1987) 163 CLR 54 ................................................................ 8, 10, 19 Volume 32 287 ©
