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Deputy FCT (SA) v Ellis & Clark Ltd   flag  96

[1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353
High Court of Australia
Australia - Commonwealth
13th December, 1934

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Brady v NULIS Nominees (Australia) Ltd in its capacity as trustee of the MLC Super Fund (No 4) [2024] FCA 1374 Federal Court of Australia Australia - Commonwealth 2 Dec 2024 AustLII flag 2
Bell v The Mining Pty Ltd [2024] NSWPICPD 35 Personal Injury Commission of New South Wales Australia - New South Wales 17 Jun 2024 AustLII flag
Australian Securities and Investments Commission v Commonwealth Bank of Australia [2023] FCAFC 135; (2023) 299 FCR 604 Federal Court of Australia Australia - Commonwealth 17 Aug 2023 AustLII flag 4
Automotive Invest Pty Ltd v FCT [2023] FCAFC 129; (2023) 299 FCR 288 Federal Court of Australia Australia - Commonwealth 11 Aug 2023 AustLII flag 4
Nevins & Urwin [2022] FedCFamC1A 57; [2022] FLC 94-084; (2022) 64 Fam LR 640 Federal Circuit and Family Court of Australia - Division 1 Appellate Jurisdiction Australia - Commonwealth 6 May 2022 AustLII flag 17
FCT v Apted [2021] FCAFC 45; (2021) 284 FCR 93 Federal Court of Australia Australia - Commonwealth 24 Mar 2021 AustLII flag 13
Douglas v Commissioner of Taxation [2020] AATA 494 Administrative Appeals Tribunal Australia 13 Mar 2020 AustLII flag 3
Australian Ilmenite Resources Pty Ltd v Silver [2018] NTSC 72; (2018) 339 FLR 96 Supreme Court of the Northern Territory Australia - Northern Territory 18 Oct 2018 AustLII flag 1
Forrest & Forrest Pty Ltd v Minister for Mines and Petroleum [2018] WASCA 32; (2018) 53 WAR 156 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Mar 2018 AustLII flag 20
Zelenko v Return to Work SA [2018] SAET 34 Australia 1 Mar 2018 AustLII flag 12
Abu-Ali v Martin-Brower Australia Pty Ltd [2017] NSWWCCPD 25 Workers Compensation Commission of New South Wales - Presidential Australia - New South Wales 31 May 2017 AustLII flag 17
Liangis Investments Pty Ltd v Conservator of Flora and Fauna (Administrative Review) [2017] ACAT 13 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 22 Feb 2017 AustLII flag
Dietman v Brennan-Kuss [2015] SASCFC 73 Supreme Court of South Australia - Full Court Australia - South Australia 22 May 2015 AustLII flag 2
Hutchins Pastoral Co Pty Ltd v The Minister administering the Water Management Act 2000 [2014] NSWSC 46 Supreme Court of New South Wales Australia - New South Wales 3 Feb 2014 AustLII flag 1
R v Tannous [2012] NSWCCA 243; (2012) 227 A Crim R 251 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 21 Nov 2012 AustLII flag 13
Inspector Walker v Roads and Maritime Services [2012] NSWIRComm 105 New South Wales Industrial Relations Commission Australia - New South Wales 14 Sep 2012 AustLII flag 1
Woollard v SAS Trustee Corporation [2012] NSWIRComm 51 New South Wales Industrial Relations Commission Australia - New South Wales 25 Jun 2012 AustLII flag 7
Deputy Commissioner of Taxation v National Skin Institute (Aust) Pty Ltd [2012] FCAFC 2; (2012) 200 FCR 146; (2012) 285 ALR 102 Federal Court of Australia Australia - Commonwealth 2 Feb 2012 AustLII flag 8
Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142; (2011) 197 FCR 580; (2011) 284 ALR 279; (2011) 82 ATR 153; (2011) 125 ALD 8 Federal Court of Australia Australia - Commonwealth 11 Nov 2011 AustLII flag 17
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd [2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212 Federal Court of Australia Australia - Commonwealth 17 Sep 2010 AustLII flag 25
Travelex Ltd v Commissioner of Taxation [2010] HCATrans 125 High Court of Australia Australia - Commonwealth 21 May 2010 AustLII flag
Gorry v MacKenzie [2009] WASC 326 Supreme Court of Western Australia Australia - Western Australia 18 Nov 2009 AustLII flag 1
Paice v Hill [2009] NSWCA 156; (2009) 53 MVR 114; (2009) 75 NSWLR 468 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Jul 2009 AustLII flag 12
Tom & Bill Waterhouse Pty Ltd v Racing New South Wales [2008] NSWSC 1013; (2008) 72 NSWLR 577; (2008) 188 A Crim R 521 Supreme Court of New South Wales Australia - New South Wales 29 Sep 2008 AustLII flag 15
Minister for Planning v Walker [2008] NSWCA 224; (2008) 161 LGERA 423 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Sep 2008 AustLII flag 72
Police (SA) v Stevenson [2008] SASC 143; 192 A Crim R 1 Supreme Court of South Australia Australia - South Australia 26 May 2008 AustLII flag 1
Smith v Zinifex Australia Ltd [2008] FCA 532 Federal Court of Australia Australia - Commonwealth 24 Apr 2008 AustLII flag 3
O'Connell v Nixon [2007] VSCA 131; (2007) 167 IR 370; (2007) 16 VR 440 Supreme Court of Victoria - Court of Appeal Australia - Victoria 22 Jun 2007 AustLII flag 11
Chief Commissioner of State Revenue v Hayson Group of Companies Pty Ltd [2006] NSWCA 233; (2006) 68 NSWLR 254; 64 ATR 44 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Aug 2006 AustLII flag 4
Avon Products Pty Ltd v FCT [2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399 High Court of Australia Australia - Commonwealth 14 Jun 2006 AustLII flag 18
Sparrow v Police (SA) [2005] SASC 390; 44 MVR 194 Supreme Court of South Australia Australia - South Australia 7 Oct 2005 AustLII flag 3
Pilcher v H B Brady & Co Pty Ltd [2005] WASCA 159 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 24 Aug 2005 AustLII flag 17
Jones v White [2005] WASC 40; (2005) 43 MVR 530 Supreme Court of Western Australia Australia - Western Australia 18 Mar 2005 AustLII flag 3
Australian Petroleum Supplies Pty Ltd v Giuliano [2001] AATA 1050; 66 ALD 676; 49 ATR 1035 Administrative Appeals Tribunal Australia 24 Dec 2001 AustLII flag 2
Vonhoff v Jondaryan Shire Council [2001] QDC 92 District Court of Queensland Australia - Queensland 29 May 2001 AustLII flag
Bendigo Bank Ltd v Williams [2000] FCA 482; (2000) 98 FCR 377; (2000) 173 ALR 175 Federal Court of Australia Australia - Commonwealth 18 Apr 2000 AustLII flag 43
GSTR 2000/8 - Goods and Services Tax: special credit for sales tax paid on stock [2000] ATOGSTR GSTR2000/8 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 2000/8 - Goods and Services Tax: special credit for sales tax paid on stock [2000] ATOGSTR 8 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 1999/D3 - Goods and Services Tax: Special credit for sales tax paid on stock [1999] ATODGSTR GSTR1999/D3 Australian Taxation Office Australia - Commonwealth 25 Nov 1999 AustLII flag
Kumar v Minister for Immigration & Multicultural Affairs [1999] FCA 1233 Federal Court of Australia Australia - Commonwealth 9 Sep 1999 AustLII flag 2
Perth v Satie [1999] WASCA 79 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Jun 1999 AustLII flag 7
Optus Mobile Pty Ltd v FCT [1999] FCA 519 Federal Court of Australia Australia - Commonwealth 3 May 1999 AustLII flag 2
Bob Jane T-Marts Pty Ltd v Commissioner of Taxation [1999] FCA 415 Federal Court of Australia Australia - Commonwealth 14 Apr 1999 AustLII flag 1
Amway of Australia Pty Ltd v Commonwealth of Australia [1999] FCA 283; (1999) 41 ATR 443 Federal Court of Australia Australia - Commonwealth 26 Mar 1999 AustLII flag 8
Commissioner of Taxation v Pacific Dunlop Ltd [1999] FCA 214; 87 FCR 253; 161 ALR 661; 41 ATR 277 Federal Court of Australia Australia - Commonwealth 15 Mar 1999 AustLII flag 5
Tanu Pty Ltd v Commissioner of Taxation [1999] FCA 8 Federal Court of Australia Australia - Commonwealth 13 Jan 1999 AustLII flag 4
Amway of Australia Pty Ltd v Commonwealth of Australia & Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1311 Federal Court of Australia Australia - Commonwealth 20 Oct 1998 AustLII flag
Sands & McDougall Wholesale Pty Ltd (in liq) v Commissioner of Taxation [1998] VSCA 76; [1999] 1 VR 489; (1998) 147 FLR 323; 40 ATR 322 Supreme Court of Victoria - Court of Appeal Australia - Victoria 14 Oct 1998 AustLII flag 40
Tanu Pty Ltd v Commissioner of Taxation [1998] FCA 348 Federal Court of Australia Australia - Commonwealth 9 Apr 1998 AustLII flag
Commissioner of Taxation v Myer Stores Ltd [1998] FCA 283 Federal Court of Australia Australia - Commonwealth 31 Mar 1998 AustLII flag
Pacific Dunlop Ltd v Commissioner of Taxation [1998] FCA 197 Federal Court of Australia Australia - Commonwealth 13 Mar 1998 AustLII flag
QT96/377 and Commissioner of Taxation [1997] AATA 437; 37 ATR 1134 Administrative Appeals Tribunal Australia 30 Oct 1997 AustLII flag
Revlon Manufacturing Ltd v Commissioner of Taxation [1997] FCA 28 Federal Court of Australia Australia - Commonwealth 6 Feb 1997 AustLII flag
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation [1996] FCA 1129 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1939 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag
Totalizator Agency Board v Commissioner of Taxation [1996] FCA 1714 Federal Court of Australia Australia - Commonwealth 19 Aug 1996 AustLII flag
Re Cowton [1996] QCA 150 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 May 1996 AustLII flag
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1494 Federal Court of Australia Australia - Commonwealth 23 May 1996 AustLII flag
Cca Beverages (Sydney) Pty Ltd v the Commissioner of Taxation [1995] FCA 1719 Federal Court of Australia Australia - Commonwealth 5 Dec 1995 AustLII flag
Ronald Owen v Deputy Commissioner of Taxation [1995] FCA 1645 Federal Court of Australia Australia - Commonwealth 7 Nov 1995 AustLII flag
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 208
Avco Financial Services Ltd v Abschinski & Adonis & Department of Justice [1994] VicRp 76; [1994] 2 VR 659; [1994] ASC 56-256 Australia - Victoria 1 Feb 1994 AustLII flag 33
Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia Re Commissioner of Taxation of the Commonwealth of Australia v Sonenco (No 87) Pty Ltd [1991] FCA 542; 22 ATR 717/91 Federal Court of Australia Australia - Commonwealth 11 Nov 1991 AustLII flag
Re Genex Corporation Pty Ltd; Rabbit Photo (Sa) Pty Ltd and Rabbit Photo (Wa) Pty Ltd v the Commonwealth of Australia and the Commissioner of Taxation [1991] FCA 302; 22 ATR 178/91 Federal Court of Australia Australia - Commonwealth 11 Jul 1991 AustLII flag
Re Inn Leisure Industries Pty Ltd (Provisional Liquidator Appointed) v DF Mccloy Pty Ltd and Donald Francis Mccloy [1991] FCA 27; (1991) 13 ATPR 41-091/21 Federal Court of Australia Australia - Commonwealth 15 Feb 1991 AustLII flag 1
NT89/250 and NT90/50 and Commissioner of Taxation [1991] AATA 347; 22 ATR 3008 Administrative Appeals Tribunal Australia 14 Jan 1991 AustLII flag
Re Commissioner of Taxation v Cameron Richard Cooling [1990] FCA 204 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 1
NT88/5810 and Commissioner of Taxation [1990] AATA 90; 21 ATR 3360 Administrative Appeals Tribunal Australia 23 Apr 1990 AustLII flag
Industrial Relations Commission Decision 356/1990 [1990] AIRC 321 Australian Industrial Relations Commission Australia 9 Apr 1990 AustLII flag
Commissioner of Taxation v Murray [1990] FCA 69; (1990) 21 FCR 436; 92 ALR 671; (1990) 21 ATR 78 Federal Court of Australia Australia - Commonwealth 15 Mar 1990 AustLII flag 26
Re Black and Decker (Australasia) Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 386 Federal Court of Australia Australia - Commonwealth 22 Sep 1989 AustLII flag
Fender Australia Pty Ltd v Bevk (t/as Guitar Crazy) [1989] FCA 276; 25 FCR 161; 89 ALR 89; 15 IPR 267; [1989] AIPC 39,308 Federal Court of Australia Australia - Commonwealth 26 Jul 1989 AustLII flag 15
QT86/1010 and Commissioner of Taxation [1989] AATA 487; 20 ATR 3820 Administrative Appeals Tribunal Australia 14 Jul 1989 AustLII flag
Re William Moore Gould Kerr; Brian Maurice I'Anson; Wayne Bruce Berry and Robert Joseph Lilley v Raymond Verran; Patrick Edward Conway; Kevin John Comerford; Peter Archibald Mcleod; Warwick Stephen Coombe and George Bramwell Fox [1989] FCA 249 Federal Court of Australia Australia - Commonwealth 7 Jul 1989 AustLII flag
Re Jetmaster Fireplaces Pty Ltd v Commissioner of Taxation [1989] FCA 161 Federal Court of Australia Australia - Commonwealth 10 May 1989 AustLII flag
Re Estee Lauder Pty Ltd and Commissioner of Taxation of the Commonwealth of Australia v Commissioner of Taxation of the Commonwealth of Australia and Estee Lauder Pty Ltd [1988] FCA 167 Federal Court of Australia Australia - Commonwealth 26 May 1988 AustLII flag
Taxation, Federal Commissioner of v Biga Nominees Pty Ltd [1988] VicRp 91; [1988] VR 1006; (1988) 85 ALR 463; 19 ATR 1037 Australia - Victoria 24 Mar 1988 AustLII flag 7
Re Thorn Emi Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 83 Federal Court of Australia Australia - Commonwealth 16 Mar 1987 AustLII flag 1
Re Mercantile Credits Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1985] FCA 319 Federal Court of Australia Australia - Commonwealth 29 Aug 1985 AustLII flag
Brayson Motors Pty Ltd (In Liq) v FCT [1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267 High Court of Australia Australia - Commonwealth 26 Mar 1985 AustLII flag 118
Commissioner of Taxation v Nimrod Theatre Co Ltd [1985] FCA 65; 5 FCR 269; 57 ALR 703; 16 ATR 232 Federal Court of Australia Australia - Commonwealth 8 Mar 1985 AustLII flag 10
Re Commissioner of Taxation of the Commonwealth of Australia v Jax Tyres Pty Ltd [1984] FCA 415 Federal Court of Australia Australia - Commonwealth 21 Dec 1984 AustLII flag
Jax Tyres Pty Ltd v Commissioner of Taxation [1984] FCA 278; (1984) 3 FCR 252; (1984) 55 ALR 723; 15 ATR 1108 Federal Court of Australia Australia - Commonwealth 28 Sep 1984 AustLII flag 6
Bayford Wholesale Pty Ltd v FCT [1984] FCA 222; (1984) 2 FCR 427; 55 ALR 189; 15 ATR 1026 Federal Court of Australia Australia - Commonwealth 10 Aug 1984 AustLII flag 4
Deputy Commissioner of Taxation v Stewart [1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387 High Court of Australia Australia - Commonwealth 15 Mar 1984 AustLII flag 74
O'Reilly; Ex parte Bayford Wholesale Pty Ltd [1983] HCA 27; (1983) 151 CLR 557; (1983) 48 ALR 477; (1983) 57 ALJR 675; 14 ATR 610; [1983] WCR 167 High Court of Australia Australia - Commonwealth 29 Aug 1983 AustLII flag 18
Max Factor & Co Inc v FCT [1971] HCA 36; 124 CLR 353; (1971) 2 ATR 420; 45 ALJR 441 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 24
Deputy FCT v Taubmans (NSW) Pty Ltd [1966] HCA 18; (1966) 115 CLR 570; [1966] ALR 849; 14 ATD 188; 40 ALJR 11 High Court of Australia Australia - Commonwealth 31 Mar 1966 AustLII flag 13
Charles Ellis Pty Ltd (In Liquidation), In re [1955] VicLawRp 11; [1955] VLR 214 Australia - Victoria 3 Mar 1955 AustLII flag
FCT v Jack Zinader Pty Ltd [1949] HCA 42; (1949) 78 CLR 336; [1949] ALR 912; (1949) 9 ATD 46 High Court of Australia Australia - Commonwealth 27 Sep 1949 AustLII flag 70
Davies Coop & Co Ltd v FCT [1948] HCA 50; (1948) 77 CLR 299; 8 ATD 320; [1948] 2 ALR (CN) 603 High Court of Australia Australia - Commonwealth 18 Aug 1948 AustLII flag 14
Commonwealth Quarries (Footscray) Pty Ltd v FCT [1938] HCA 13; (1938) 59 CLR 111; [1938] ALR 225; 4 ATD 477 High Court of Australia Australia - Commonwealth 25 Mar 1938 AustLII flag 40
Werrin v The Commonwealth [1938] ArgusLawRp 2; (1938) 44 ALR 268 Argus Law Reports Australia 14 Feb 1938 AustLII flag
R v Dunbabin and Sun Newspapers Ltd; Ex parte Williams [1935] ArgusLawRp 43; (1935) 41 ALR 232 Argus Law Reports Australia 29 May 1935 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Some Thoughts on the Principles Applicable to the Interpretation of the GST" (2003) 6 Journal of Australian Taxation 1 Hill, Graham Australia circa 2003 AustLII flag 4
"Principle of Voluntary Payment in Quasi-Contract, The" (1965-1967) 5 University of Queensland Law Journal 288 Cuthbertson, D Australia circa 1967 AustLII flag 1

Legislation Cited

Legislation Name Provision
Sales Tax Act (No. 9) 1935 (Cth)
Tax Act (No. 3) 1930 (Cth)
Tax Assessment Act (No. 9) 1935 (Cth)

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