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Morton v Commissioner of Taxation   flag 

[2025] FCA 336
Federal Court of Australia
Australia - Commonwealth
11th April, 2025

Legislation Cited

Legislation Name Provision
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZP
Federal Court Rules 2011 (Cth) s39.32
Aboriginal Heritage Act 2006 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Automotive Invest Pty Ltd v Commissioner of Taxation [2024] HCA 36; 419 ALR 324; (2024) 98 ALJR 1245 High Court of Australia Australia - Commonwealth 16 Oct 2024 AustLII flag 7
Landrey v Nine Network Australia Pty Ltd [2024] FCAFC 76; 305 FCR 246 Federal Court of Australia Australia - Commonwealth 31 Jul 2024 AustLII flag 4
Makrylos v Commissioner of Taxation [2023] FCA 971 Federal Court of Australia Australia - Commonwealth 17 Aug 2023 AustLII flag 1
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 365
Lotus Oaks Pty Ltd v Commissioner of State Revenue [2021] VSC 388; (2021) 113 ATR 379 Supreme Court of Victoria Australia - Victoria 14 Jul 2021 AustLII flag 10
Northern Land Council v Quall [2020] HCA 33; (2020) 271 CLR 394; 383 ALR 378 High Court of Australia Australia - Commonwealth 7 Oct 2020 AustLII flag 25
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 110
Howland-Rose v Commissioner of Taxation [2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206 Federal Court of Australia Australia - Commonwealth circa 2002 AustLII flag 31
Casimaty v FCT (1997) 151 ALR 242; 37 ATR 358 Australia circa 1997 LexisNexis AU flag 8
Stevenson v Commissioner of Taxation (1991) 29 FCR 282; (1991) 22 ATR 56 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 24
Bus v Sydney County Council [1989] HCA 29; (1989) 167 CLR 78; 85 ALR 577; 63 ALJR 440; [1989] Aust Torts Reports 80-249 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 89
Statham v FCT [1988] FCA 463; (1988) 16 ALD 723; (1988) 20 ATR 228 Federal Court of Australia Australia - Commonwealth 23 Dec 1988 AustLII flag 30
Crow v Commissioner of Taxation (Cth) (1988) 19 ATR 1565 Australia circa 1988 Legal Online / Westlaw flag 5
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 346
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 285
Whitfords Beach Pty Ltd v Commissioner of Taxation (Cth) (1979) 44 FLR 312; 28 ALR 637; 10 ATR 549; 79 ATC 4,648 Australia circa 1979 Legal Online / Westlaw flag 9
FCT v Williams [1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611 High Court of Australia Australia - Commonwealth 1 Nov 1972 AustLII flag 50
Teubner v Humble [1963] HCA 11; (1963) 108 CLR 491; [1963] ALR 417; 36 ALJR 362 High Court of Australia Australia - Commonwealth 10 Apr 1963 AustLII flag 215
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 55
Commissioner of Taxes v British Australian Wool Realization Association [1931] AC 224; 100 LJPC 28; 47 TLR 57 United Kingdom circa 1931 LexisNexis / Westlaw flag 29
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 122
Hudson's Bay Co v Stevens (1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709 United Kingdom circa 1909 LexisNexis flag 33
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 197
Kennedy v De Trafford [1897] UKLawRpAC 13; [1896] UKLawRpCh 37; [1896] 1 Ch 762; [1897] AC 180; [1895-1899] All ER 408; (1896) 1 Ch D 762 Court of Chancery United Kingdom 6 Mar 1896 CommonLII flag 173

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