Commissioner of Taxation v Citibank Ltd

Core Citations

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REFERS TO

• Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd; Smorgon v Commissioner of Taxation
• Southwestern Indemnities Ltd v Bank of New South Wales
• Clyne v Commissioner of Taxation

[See more]

• Attorney General v Clarkson
• Re Cuno. Mansfield v Mansfield
• Melbourne Corporation v Barry
• Maunsell v Olins
• Sharp v Deputy Commissioner of Taxation
• Grant v Downs
• Greenough v Gaskell
• Sorby v Commonwealth

CONSIDERS

• O’Reilly v The Commissioner of the State Bank of Victoria

CITES

• Trade Practices Commission v Sterling
• Crompton (Alfred) Amusement Machines Ltd v Commissioners of Customs and Excise (No. 2)
• Wheeler v Le Marchant

[See more]

• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Ormond Investment Company v Betts
• Grain Elevators Board (Victoria) v Dunmunkle Corporation
• Re MacManaway, and Re the House of Commons (Clergy Disqualification) Act, 1801
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Cowell v Rosehill Racecourse Company Ltd
• Robson v Hallett
• The Six Carpenters' Case

APPLIES

• Baker v Campbell

FOLLOWS

• Arno v Forsyth
• Calcraft v Guest

APPROVES

• Thompson v J T Fossey Pty Ltd

REPORTED OPINION OF in

• [1989] FCA 126
• 20 FCR 403
• 85 ALR 588

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• 89 ATC 4269
• 20 ATR 292

REFERRED in

• Australian Federation of Air Pilots v Ansett Transport Industries (Operations) Pty Ltd
• Kennedy v Baker (No 2)
• Simionato Holdings Pty Ltd v Commissioner of Taxation

[See more]

• Worrell (Trustee) v Woods
• May v Deputy Commissioner of Taxation
• Industrial Equity Ltd v Deputy Commissioner of Taxation

CITED in

• Surinakova v Minister for Immigration, Local Government and Ethnic Affairs
• Darlaston v Parker
• Prescience Communications Ltd v Commissioner of Taxation

[See more]

• Donoghue v Commissioner of Taxation
• Carey v Asic
• A. B. Pty Ltd v Australian Crime Commission
• Accc v Ascot Four Pty Ltd (No 2)
• Zhang v Commissioner, Australian Federal Police
• Jacobsen v Rogers
• Commissioner of Taxation v Pratt Holdings Pty Ltd
• Macquarie Finance Ltd v Commissioner of Taxation
• Szhwy v Minister for Immigration and Citizenship
• Australian Crime Commission v NTD8

APPLIED in

• Re Steele; ex parte Official Trustee of Bankruptcy v Clayton Utz
• Australia & New Zealand Banking Group Ltd v Deputy Commissioner of Taxation (Cth)
• Commissioner of Taxation v Pratt Holdings Pty Ltd

VARIED in

• Jma Accounting Pty Ltd & Entrepreneur Services Pty Ltd v Carmody

DISTINGUISHED in

• Mccormack v Deputy Commissioner of Taxation¸ Large Business and International

DOUBTED in

• Jma Accounting Pty Ltd v Commissioner of Taxation
• Jma Accounting Pty Ltd v Commissioner of Taxation

CONSIDERED in

• Boucher v Asc
• Australian Petroleum Nominees Pty Ltd v Members of the Superannuation Complaints Tribunal
• Kennedy v Baker

[See more]

• Australian Securities and Investments Commission v Awb Ltd
• Bruce Coppa v Medical Board of Australia
• Armstrong Strategic Management and Marketing Pty Ltd v Expense Reduction Analysts Group Pty Ltd;Expense Reduction Analysts Group Pty Ltd v Armstrong Strategic Management and Marketing Pty Ltd
• The Queen v Lazo Djenadija
• The Queen v Susan Fraser-Adams
• Wbm v Chief Commissioner of Police
• Peter Norris Dupas v The Queen
• R v XY
• ‘A’ v Independent Commission Against Corruption
• Matthew Lowe v The Queen

DISAPPROVED in

• Awb Ltd v Asic

COMMENTED in

• Industrial Equity Ltd v Commissioner of Taxation

This document cites

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• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Ormond Investment Company v Betts
• Maunsell v Olins
• Crompton (Alfred) Amusement Machines Ltd v Commissioners of Customs and Excise (No. 2)
• Thompson v J T Fossey Pty Ltd



See all quotations

• Trade Practices Commission v Sterling
• Clyne v Commissioner of Taxation
• Arno v Forsyth
• Attorney General v Clarkson
• Sharp v Deputy Commissioner of Taxation
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Re Cuno. Mansfield v Mansfield
• Wheeler v Le Marchant
• Re MacManaway, and Re the House of Commons (Clergy Disqualification) Act, 1801
• Melbourne Corporation v Barry
• Grant v Downs
• Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd; Smorgon v Commissioner of Taxation
• Greenough v Gaskell
• O’Reilly v The Commissioner of the State Bank of Victoria
• Sorby v Commonwealth
• Baker v Campbell
• Cowell v Rosehill Racecourse Company Ltd
• Grain Elevators Board (Victoria) v Dunmunkle Corporation
• Calcraft v Guest
• Southwestern Indemnities Ltd v Bank of New South Wales
• The Six Carpenters' Case
• Robson v Hallett