Traknew Holdings Pty Ltd v Federal Commissioner of Taxation

(1991) 91 ATC 4272

1991 · Find the judgment

Cited by 2 indexed judgments

All Cited 2

citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

Sort: Oldest first Newest first Most cited

Richard Walter Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 480 Cited Federal Court of Australia · judgment
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454 Cited Federal Court of Australia · cited 28× · judgment

Tree of authority

Built upon

Later cases citing this one, in order of decision, and the cases citing them in turn. The most cited are shown at each level.

Richard Walter Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 480 Cited
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454 Cited cited 28×
- Macquarie Health Corp Ltd v Commissioner of Taxation [1999] FCA 1819 Cited cited 16×
- Morlea Professional Services Pty Ltd v Richard Walter Pty Ltd (in Liq) [1999] FCA 1820 Cited cited 15×
- Hart v Commissioner of Taxation [2003] FCAFC 105 Cited cited 14×
- Anscor Pty Ltd v Clout (Trustee) [2004] FCAFC 71 Cited cited 23×
- Raftland Pty Ltd as trustee of the Raftland Trust v Commissioner of Taxation [2008] HCA 21 Cited cited 64×
- BCI Finances Pty Limited (in liq) v Binetter [2018] FCAFC 189 Cited cited 21×
- Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue; International Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Cited cited 22×

This judgment is not in the index, so the authorities it cites are not known here. It is shown because indexed judgments cite it.

How the citator works

Citations are read from the text of each indexed judgment. A report citation written alongside a neutral citation, such as [2008] HCA 9; (2008) 234 CLR 50, teaches the citator that both name the same case, so later citations by either are counted together.

Treatment is read from the words in the sentence that cites the case: overruled or disapproved; not followed or declined to follow; distinguished or distinguishable; doubted; applied, followed or adopted. Anything else is cited. It is a guide to which judgments to read, not a judicial history: a judgment that discusses a case at length without one of those words is shown as citing it, and one mentioning several cases in a sentence may attach the word to all of them.

Only judgments in this index are counted, mostly the High Court, the Federal Court and New South Wales courts and tribunals since 2006. Earlier cases appear as authorities but their own authorities are unknown, so a tree ends there. Check a treatment by reading the passage before relying on it.

Judgment text is from the Open Australian Legal Corpus (Isaacus, CC BY 4.0) and the courts’ own websites. Each judgment links to its official version: read it before relying on anything here.