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Commissioners for Special Purposes of Income Tax v Pemsel

[1891] AC 531

AC · 1891 · Find the judgment

Cited by 70 indexed judgments

All Applied or followed 5 Cited 65

1997: 2 citing judgments 1998: 2 citing judgments 2000: 2 citing judgments 2001: 1 citing judgment 2002: 5 citing judgments 2003: 2 citing judgments 2005: 4 citing judgments 2006: 3 citing judgments 2007: 3 citing judgments 2008: 3 citing judgments 2009: 4 citing judgments 2010: 2 citing judgments 2011: 2 citing judgments 2012: 2 citing judgments 2013: 4 citing judgments 2014: 3 citing judgments 2015: 5 citing judgments 2016: 5 citing judgments 2018: 2 citing judgments 2019: 2 citing judgments 2020: 5 citing judgments 2021: 2 citing judgments 2022: 2 citing judgments 2023: 1 citing judgment 2024: 1 citing judgment 2025: 1 citing judgment 1891 1900 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2010 2020
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

Sort: Oldest first Newest first Most cited

  1. Bathurst City Council v PWC Properties Pty Ltd [1998] HCA 59 Cited High Court of Australia · cited 96× · judgment
  2. Douglas, Douglas Hector v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 724 Cited Federal Court of Australia · judgment
  3. Stamoulis, Spiros v Deputy Commissioner of Taxation of the Commonwealth of Australia & Stamoulis, Harry v Deputy Commissioner of Taxation of the Commonwealth of Australia & Stamoulis, Helen v Deputy Commissioner of Taxation of the Commonwealth of Australia & Stamoulis, Melina v Deputy Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 1133 Cited Federal Court of Australia · judgment
  4. Sun World International Inc (Formerly Sun World Inc) v Registrar, Plant Breeder's Rights (Formerly Registrar, Plant Variety Rights & Anor [1998] FCA 1260 Cited Federal Court of Australia · judgment
  5. Anderson Stuart & Ors v Treleaven & 1 Ors [2000] NSWSC 283 Cited Supreme Court of NSW · cited 16× · judgment
  6. Police Service of New South Wales v Batton [2000] NSWIRComm 79 Cited Industrial Relations Commission of NSW · cited 25× · judgment
  7. Woods v Woods [2001] NSWSC 1108 Cited Supreme Court of NSW · cited 19× · judgment
  8. ATTORNEY GENERAL FOR NEW SOUTH WALES v FRED FULHAM & ORS [2002] NSWSC 629 Cited Supreme Court of NSW · cited 28× · judgment
  9. Capricornia Prospecting Pty Limited & 2 Ors v Donnelly & Mundine [2002] NSWCA 254 Cited NSW Court of Appeal · cited 2× · judgment
  10. Ambulance Service of New South Wales v Deputy Commissioner of Taxation for the Commonwealth of Australia [2002] FCA 1023 Cited Federal Court of Australia · cited 7× · judgment
  11. THE GARDEN CLUBS OF AUSTRALIA INCORPORATED v.EYRES [2002] NSWSC 801 Cited Supreme Court of NSW · judgment
  12. Attorney General for NSW v The NSW Henry George Foundation Ltd [2002] NSWSC 1128 Cited Supreme Court of NSW · cited 7× · judgment
  13. Daniel v State of Western Australia [2003] FCA 666 Cited Federal Court of Australia · cited 63× · judgment
  14. Ambulance Service of New South Wales v Deputy Commissioner of Taxation for the Commonwealth of Australia [2003] FCAFC 161 Cited Federal Court of Australia (Full Court) · cited 6× · judgment
  15. Bonvale Enterprises Pty Ltd v Halfpenny Investments Pty Ltd [2005] NSWSC 219 Cited Supreme Court of NSW · cited 2× · judgment
  16. Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439 Applied or followed Federal Court of Australia · cited 8× · judgment
  17. Yachting Australia Incorporated v Chief Commissioner of State Revenue [2005] NSWADT 208 Cited Administrative Decisions Tribunal (NSW) · cited 1× · judgment
  18. The Commissioner of Taxation v The Triton Foundation [2005] FCA 1319 Cited Federal Court of Australia · cited 5× · judgment
  19. Central Bayside General Practice Association Limited v Commissioner of State Revenue [2006] HCA 43 Cited High Court of Australia · cited 20× · judgment
  20. Darkinjung Pty Ltd v Darkinjung Local Aboriginal Land Council & Ors; Hillig v Darkinjung Pty Ltd & Ors; Darkinjung Local Aboriginal Land Council v Warner & Ors [2006] NSWSC 1008 Cited Supreme Court of NSW · cited 16× · judgment
  21. Commissioner of Taxation v Word Investments Ltd [2006] FCA 1414 Cited Federal Court of Australia · cited 2× · judgment
  22. Navy Health Limited v Deputy Commissioner of Taxation [2007] FCA 931 Cited Federal Court of Australia · cited 5× · judgment
  23. Faith Baptist Church Inc v Chief Commissioner of State Revenue [2007] NSWADT 199 Cited Administrative Decisions Tribunal (NSW) · cited 2× · judgment
  24. Commissioner of Taxation v Word Investments Limited [2007] FCAFC 171 Applied or followed Federal Court of Australia (Full Court) · cited 6× · judgment
  25. Victorian Women Lawyers’ Association Inc v Commissioner of Taxation [2008] FCA 983 Cited Federal Court of Australia · cited 7× · judgment
  26. Commissioner of Taxation of the Commonwealth of Australia v Word Investments Limited [2008] HCA 55 Cited High Court of Australia · cited 32× · judgment
  27. Social Ventures Australia Limited v Chief Commissioner of State Revenue [2008] NSWADT 331 Cited Administrative Decisions Tribunal (NSW) · judgment
  28. Northern NSW Football Limited v Chief Commissioner of State Revenue [2009] NSWADT 113 Cited Administrative Decisions Tribunal (NSW) · cited 1× · judgment
  29. Commissioner of Taxation v Aid/Watch Incorporated [2009] FCAFC 128 Cited Federal Court of Australia (Full Court) · judgment
  30. NSW MASONIC YOUTH PROPERTY TRUST & ANOR v HER MAJESTY'S ATTORNEY-GENERAL IN AND FOR THE STATE OF NSW & ANOR [2009] NSWSC 1301 Cited Supreme Court of NSW · cited 3× · judgment
  31. College of Law Pty Ltd v Attorney General of NSW [2009] NSWSC 1474 Cited Supreme Court of NSW · cited 5× · judgment
  32. Chief Commissioner of State Revenue v Northern NSW Football Ltd (RD) [2010] NSWADTAP 28 Cited ADT Appeal Panel (NSW) · cited 5× · judgment
  33. Aid/Watch Incorporated v Commissioner of Taxation [2010] HCA 42 Cited High Court of Australia · cited 33× · judgment
  34. Northern NSW Football Ltd v Chief Commissioner of State Revenue [2011] NSWCA 51 Cited NSW Court of Appeal · cited 3× · judgment
  35. Bodalla Aboriginal Housing Company Limited v Eurobodalla Shire Council [2011] NSWLEC 146 Cited Land and Environment Court of NSW · cited 2× · judgment
  36. PG Dukes Pty Ltd ATF Patricia Dukes Foundation v Chief Commissioner of State Revenue [2012] NSWADT 238 Cited Administrative Decisions Tribunal (NSW) · judgment
  37. Ahmed v Chowdhury [2012] NSWSC 1452 Cited Supreme Court of NSW · cited 18× · judgment
  38. Kostka v The Ukrainian Council of NSW Incorporated [2013] NSWSC 222 Cited Supreme Court of NSW · cited 5× · judgment
  39. Hammond v R [2013] NSWCCA 93 Cited NSW Court of Criminal Appeal · cited 8× · judgment
  40. Attorney General in and for the State of New South Wales v Homeland Community Ltd [2013] NSWSC 723 Cited Supreme Court of NSW · cited 1× · judgment
  41. The Hunger Project Australia v Commissioner of Taxation [2013] FCA 693 Cited Federal Court of Australia · cited 2× · judgment
  42. Willoughby City Council -v- Roads and Maritime Services [2014] NSWLEC 6 Cited Land and Environment Court of NSW · cited 6× · judgment
  43. Lincu v Krnjulac [2014] NSWSC 532 Applied or followed Supreme Court of NSW · cited 4× · judgment
  44. Community Housing Limited v Clarence Valley Council [2014] NSWLEC 193 Cited Land and Environment Court of NSW · cited 1× · judgment
  45. Grain Growers Limited v Chief Commissioner of State Revenue [2015] NSWSC 925 Cited Supreme Court of NSW · cited 13× · judgment
  46. Community Housing Limited v Clarence Valley Council [2015] NSWCA 327 Cited NSW Court of Appeal · cited 4× · judgment
  47. Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation [2015] FCA 1117 Cited Federal Court of Australia · cited 1× · judgment
  48. Sharp v Attorney General of NSW [2015] NSWSC 1580 Cited Supreme Court of NSW · cited 1× · judgment
  49. Roads and Maritime Services v Rockdale City Council & Ors [2015] NSWSC 1844 Cited Supreme Court of NSW · cited 1× · judgment
  50. Willoughby City Council v Attorney General of NSW [2016] NSWSC 972 Cited Supreme Court of NSW · 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.

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