Pinpoint · Judgment search

Commissioner of Taxation v Northumberland Development Co Pty Ltd

(1995) 59 FCR 103

1995 · Find the judgment

Cited by 14 indexed judgments

All Distinguished 3 Applied or followed 1 Cited 10

1996: 1 citing judgment, 1 negative 1998: 1 citing judgment 1999: 3 citing judgments, 2 negative 2000: 2 citing judgments 2001: 2 citing judgments 2002: 1 citing judgment 2003: 1 citing judgment 2021: 1 citing judgment 2024: 2 citing judgments 1995 2000 2005 2010 2015 2020 2025
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

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  1. Whitaker, M L v Commissioner of Taxation [1996] FCA 732 Distinguished Federal Court of Australia · judgment
  2. Whitaker v Commissioner of Taxation [1998] FCA 262 Applied or followed Federal Court of Australia · cited 18× · judgment
  3. DURHAM HOLDINGS PTY LIMITED v THE STATE OF NEW SOUTH WALES [1999] NSWCA 324 Distinguished NSW Court of Appeal · cited 16× · judgment
  4. PACIFIC POWER v ROYAL & ANOR [1999] NSWCA 350 Cited NSW Court of Appeal · cited 2× · judgment
  5. Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Distinguished Federal Court of Australia · cited 1× · judgment
  6. CSR Ltd v Commissioner of Taxation [2000] FCA 403 Cited Federal Court of Australia · judgment
  7. Commissioner of Taxation v CSR Ltd [2000] FCA 1513 Cited Federal Court of Australia · cited 8× · judgment
  8. Durham Holdings Pty Ltd v The State of New South Wales [2001] HCA 7 Cited High Court of Australia · cited 32× · judgment
  9. RTA v CREMONA [2001] NSWCA 338 Cited NSW Court of Appeal · cited 12× · judgment
  10. Sommer v Commissioner of Taxation of the Commonwealth of Australia [2002] FCA 1205 Cited Federal Court of Australia · cited 2× · judgment
  11. INGLEBRAE COAL PTY LTD v NEW SOUTH WALES COAL COMPENSATION BOARD & ANOR [2003] NSWCA 285 Cited NSW Court of Appeal · cited 1× · judgment
  12. Mussalli v Commissioner of Taxation [2021] FCAFC 71 Cited Federal Court of Australia (Full Court) · cited 1× · judgment
  13. Esso Australia Resources Pty Ltd v Commissioner of Taxation [2024] FCA 87 Cited Federal Court of Australia · cited 2× · judgment
  14. Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 Cited Federal Court of Australia (Full Court) · judgment

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

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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.