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FCT v Newton     48

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 634	Victorian Civil and Administrative Tribunal	Australia - Victoria	14 Jun 2023	AustLII		2
Yates (a Pseudonym) v R	[2017] VSCA 188	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Jul 2017	AustLII		1
Hay Street Pty Ltd and Commissioner of State Revenue	[2016] WASAT 140	State Administrative Tribunal of Western Australia	Australia - Western Australia	12 Dec 2016	AustLII		1
Grafton and Commissioner of State Revenue	[2011] WASAT 180	State Administrative Tribunal of Western Australia	Australia - Western Australia	10 Nov 2011	AustLII
Australian Competition and Consumer Commission (ACCC) v TF Woollam & Son Pty Ltd	[2011] FCA 973; (2011) 196 FCR 212; (2011) 285 ALR 236	Federal Court of Australia	Australia - Commonwealth	24 Aug 2011	AustLII		18
MIAC v Grant	[2009] FCA 1059; (2009) 180 FCR 179; (2009) 111 ALD 568	Federal Court of Australia	Australia - Commonwealth	21 Sep 2009	AustLII		156
Dansar Pty Ltd v Pagotto	[2008] NSWSC 112	Supreme Court of New South Wales	Australia - New South Wales	20 Feb 2008	AustLII		10
Crighton Properties Pty Ltd v Kiama Municipal Council	[2006] NSWLEC 297; (2006) 146 LGERA 271	Land and Environment Court of New South Wales	Australia - New South Wales	22 May 2006	AustLII		8
News Ltd v South Sydney District Rugby League Football Club Ltd	[2003] HCA 45; (2003) 215 CLR 563; 200 ALR 157; (2003) 77 ALJR 1515; [2003] ATPR 41-943; [2003] Aust Contract Reports 90-176	High Court of Australia	Australia - Commonwealth	13 Aug 2003	AustLII		146
Codlea Pty Ltd v Byron Shire Council	[1999] NSWCA 399; (1999) 105 LGERA 370	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	28 Oct 1999	AustLII		34
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		40
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		35
Patrick John Jackson v Northshore Realty	[1995] IRCA 15	Industrial Relations Court of Australia	Australia	16 Jan 1995	AustLII
AAT Case 6523	[1991] AATA 362; 22 ATR 3054	Administrative Appeals Tribunal	Australia	5 Feb 1991	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
VT86/10266 and Commissioner of Taxation	[1988] AATA 320; 19 ATR 4077	Administrative Appeals Tribunal	Australia	4 Nov 1988	AustLII
NT86/4476-79 and Commissioner of Taxation	[1988] AATA 105; 19 ATR 3433	Administrative Appeals Tribunal	Australia	30 Mar 1988	AustLII
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
Australian Broadcasting Commission v Parish	[1980] FCA 1; (1980) 40 FLR 311	Federal Court of Australia	Australia - Commonwealth	2 Jan 1980	AustLII
Cridland v FCT	[1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96	High Court of Australia	Australia - Commonwealth	30 Nov 1977	AustLII		53
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		77
FCT v Ellers Motor Sales Pty Ltd	[1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45	High Court of Australia	Australia - Commonwealth	29 Feb 1972	AustLII		15
Hooker-Rex Pty Ltd v FCT	[1970] HCA 23; (1970) 123 CLR 71; 1 ATR 641; 44 ALJR 276	High Court of Australia	Australia - Commonwealth	30 Jul 1970	AustLII		7
Peate v FCT	[1964] HCA 84; (1964) 111 CLR 443	High Court of Australia	Australia - Commonwealth	12 Aug 1964	AustLII		5
Mayfield v Commissioner of Taxation	[1961] HCA 57; (1961) 108 CLR 303; [1962] ALR 134; 12 ATD 330; 35 ALJR 260	High Court of Australia	Australia - Commonwealth	18 Sep 1961	AustLII		14
Mayfield v Commissioner of Taxation [No 2]	[1961] HCA 58; (1961) 108 CLR 323; [1962] ALR 146; 12 ATD 341; 35 ALJR 267	High Court of Australia	Australia - Commonwealth	18 Sep 1961	AustLII		11
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		55
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia - Commonwealth	7 Jul 1958	AustLII		187
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII		93

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Fixing the Defective Jigsaw"	(2021) 45 Melbourne University Law Review 362	Cooper, Graeme S	Australia	circa 2021	AustLII
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Predication: the Test for Tax Avoidance in New Zealand Froma newtona toa ben Nevis"	[2015] VUWLawRw 44	Prebble, John; McIntosh, Hamish	New Zealand	circa 2015	NZLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"A Judicial Perspective on Tax Reform"	(2011) 35 Melbourne University Law Review 236	Edmonds, Richard	Australia	circa 2011	AustLII
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165"	(2010) 8 E-Journal of Tax Research 64	Keating, Mark	Australia	circa 2010	AustLII
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC)	[2007] VicJSchol 19	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"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
"GST and the Resources Industry"	[2000] AUMPLawAYbk 24	Thompson, WD	Australia	circa 2000	AustLII
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?"	(2000) 3 Journal of Australian Taxation 35	Barkoczy, Stephen	Australia	circa 2000	AustLII		2
"GST Anti-Avoidance - Division 165"	(1999) 2 (5) Journal of Australian Taxation 295	Hill, Graham	Australia	circa 1999	AustLII
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"Section 260 Re-Examined: Posing Critical Questions about Tax Avoidance"	(1975-1976) 1 University of New South Wales Law Journal 211	Grbich, Yuri	Australia	circa 1976	AustLII		2
"Newton v Commissioner of Taxation (Income Tax)"	(1959) 2 Melbourne University Law Review 110	Vincent, F H	Australia	circa 1959	AustLII
"Brudno, Taxation in Australia"	(1959) 3 Sydney Law Review 184	Parsons, Ross	Australia	circa 1959	AustLII
"Hoebel, The Law of Primitive Man"	(1959) 3 Sydney Law Review 186	Shatwell, K O	Australia	circa 1959	AustLII
"Legal Avoidance of Taxation and Section 260: Newton v FCT"	(1959) 3 Sydney Law Review 153	Beaumont, B A	Australia	circa 1959	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
War Assets Pty Ltd v FCT	[1954] HCA 81; 91 CLR 53; 10 ATD 303	High Court of Australia	Australia - Commonwealth	3 Mar 1954	AustLII		18
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		76
In Estate of Vicars (Deceased)	[1944] NSWStRp 43; (1944) 45 SR (NSW) 85; 62 WN (NSW) 28	Supreme Court of New South Wales	Australia - New South Wales	25 Oct 1944	AustLII		16
Latilla v Inland Revenue Commissioners	[1943] AC 377; 25 Tax Cas 107		United Kingdom	circa 1943	LexisNexis / Westlaw		22
Nicholas v Commissioner of Taxes (Vic)	[1940] AC 744		United Kingdom	circa 1940	LexisNexis / Westlaw		7
Molloy v Federal Commissioner of Land Tax	[1937] HCA 62; (1937) 58 CLR 352; [1937] ALR 637; 4 ATD 400	High Court of Australia	Australia - Commonwealth	19 Nov 1937	AustLII		5
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		252
De Romero v Read	[1932] HCA 65; (1932) 48 CLR 649	High Court of Australia	Australia - Commonwealth	19 Dec 1932	AustLII		6
Clarke v FCT	[1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121	High Court of Australia	Australia - Commonwealth	15 Sep 1932	AustLII		31
Lucks Ltd (In Liq), Re	[1928] ArgusLawRp 22; [1928] VicLawRp 19; [1928] VLR 180; (1928) 34 ALR 155; (1928) 49 ALT 229	Argus Law Reports	Australia	30 Mar 1928	AustLII		3
Jaques v FCT	[1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61	High Court of Australia	Australia - Commonwealth	10 Jun 1924	AustLII		47
Deputy FCT v Purcell	[1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362	High Court of Australia	Australia - Commonwealth	12 Aug 1921	AustLII		46
Waterhouse v Deputy Federal Commissioner of Land Tax, SA	[1914] HCA 16; 17 CLR 665; 20 ALR 155	High Court of Australia	Australia - Commonwealth	20 Mar 1914	AustLII		24
Patterson v Farrell	[1912] HCA 43; (1912) 14 CLR 348	High Court of Australia	Australia - Commonwealth	19 Jun 1912	AustLII		6
Osborne v Commonwealth	[1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242	High Court of Australia	Australia - Commonwealth	31 May 1911	AustLII		116
Harris v Sydney Glass and Tile Co	[1904] HCA 47; 2 CLR 227; 11 ALR 49	High Court of Australia	Australia - Commonwealth	23 Dec 1904	AustLII		17
Devaynes v Noble	[1815] EngR 77; [1814-23] All ER 1; 35 ER 781; (1816) 1 Mer 572	UK	United Kingdom	circa 1816	CommonLII		221
62 WN 28	62 WN 28		United Kingdom				1