Hayes v Federal Commissioner of Taxation

Core Citations

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REFERS TO

• Commissioner of Taxation v Miller

CONSIDERS

• Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation

CITES

• Stedeford (Inspector of Taxes) v Beloe
• Moorhouse (Inspector of Taxes) v Dooland

COMMENTS

• The Squatting Investment Company Ltd v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v Dixon

REPORTED OPINION OF in

• 96 CLR 47

REFERRED in

• Federal Coke Company Pty Ltd v Federal Commissioner of Taxation
• Times Consultants Pty Ltd v Collector of Customs (Queensland)
• Federal Commissioner of Taxation v Inkster

[See more]

• Commissioner of Taxation v Cooper
• Brown v Commissioner of Taxation
• Lockwood v Vince
• Collector of Customs v Agfa-Gevaert Ltd
• Paramac Printing Company Pty Ltd v Federal Commissioner of Taxation
• Australian Iron & Steel Pty Ltd v Luna
• Hope v Bathurst City Council
• Vetter v Lake Macquarie City Council

CITED in

• New York Properties Pty Ltd v Commissioner of Taxation
• Federal Commissioner of Taxation v Comber
• Mijac Investments Pty Ltd (Acn 084 820 280) v Graham (No 2)

[See more]

• Industry Research and Development Board v Bridgestone Australia Ltd
• Lopez v Deputy Commissioner of Taxation
• Minister for Immigration and Multicultural Affairs v Hu
• Rotherwood Pty Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Mcneil
• Commissioner of Taxation v Co-Operative Motors Pty Ltd
• Commonwealth v Human Rights and Equal Opportunity Commission
• Price Street Professional Centre Pty Ltd v Commissioner of Taxation
• Rotherwood Pty Ltd v Federal Commissioner of Taxation
• Mclean v Federal Commissioner of Taxation
• Lockwood v Vince
• Commissioner of Taxation v Crown Insurance Services Ltd
• Integrated Insurance Planning Pty Ltd v Commissioner of Taxation
• Sent v Commissioner of Taxation
• Jordan & Verne (SSAT Appeal)
• Brown v Commissioner of Taxation
• Xco Pty Ltd v Federal Commissioner of Taxation
• Reseck v Federal Commissioner of Taxation
• Gp International Pipecoaters Pty Ltd v Commissioner of Taxation
• Baxter Healthcare Pty Ltd v Comptroller-General of Customs
• Kevin James Fogarty v DPP (NSW)

APPLIED in

• Federal Commissioner of Taxation v Cooling
• Lees & Leech Pty Ltd v Commissioner of Taxation
• Dean v Federal Commissioner of Taxation

[See more]

• Dean v Commissioner of Taxation (Cth);Mclean v Commissioner of Taxation (Cth)

FOLLOWED in

• Brown v Commissioner of Taxation
• Payne v Federal Commissioner of Taxation
• ABB v Comptroller of Income Tax

DISTINGUISHED in

• Brown v Commissioner of Taxation

CONSIDERED in

• Stone v Commissioner of Taxation
• First Provincial Building Society Ltd v Commissioner of Taxation
• Christie v Federal Commissioner of Taxation

[See more]

• Pacific National Pty Ltd v Baldacchino
• Chief Executive Officer of Customs v El Hajje
• Commissioner of Taxation v Stone
• DPP (NSW) v Simon James Fairbanks
• Wayne John Rose(Plaintiff) v Robert Tunstall as representative of the Estate of the late Arthur Tunstall (First Defendant)
• O'Keefe v Integral Corporate Property Pty Ltd
• RSPCA NSW (Inspector Milton) v Elliott
• Booth v Fourmeninapub Pty Ltd
• David Morse v Mahmoud Al-Jubouri
• QBE Insurance (Australia) Ltd v Motor Accidents Authority of New South Wales
• Semaan v Poidevin
• Leela Wesiak(First Appellant) v D & R Constructions (Aust) Pty Ltd
• Tritton v Clarke
• Castagna v R; Agius v R

AFFIRMED in

• Mim Holdings Ltd v Commissioner of Taxation;Commissioner of Taxation v Mim Holdings Ltd

NOT APPLIED in

• Smith v Federal Commissioner of Taxation

This document cites

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• Stedeford (Inspector of Taxes) v Beloe
• Moorhouse (Inspector of Taxes) v Dooland
• Commissioner of Taxation v Miller
• Federal Commissioner of Taxation v Dixon
• The Squatting Investment Company Ltd v Federal Commissioner of Taxation



See all quotations

• Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation