Pinpoint · Judgment search

Texas Co (Australasia) Ltd v Federal Commissioner of Taxation

[1940] HCA 9 ; (1940) 63 CLR 382

High Court of Australia · 1940 · Find the judgment

Cited by 68 indexed judgments

All Applied or followed 6 Cited 62

1996: 7 citing judgments 1997: 1 citing judgment 1998: 2 citing judgments 1999: 5 citing judgments 2000: 3 citing judgments 2001: 2 citing judgments 2002: 4 citing judgments 2003: 3 citing judgments 2004: 4 citing judgments 2005: 2 citing judgments 2006: 4 citing judgments 2008: 5 citing judgments 2009: 1 citing judgment 2010: 2 citing judgments 2011: 3 citing judgments 2012: 3 citing judgments 2013: 4 citing judgments 2014: 1 citing judgment 2015: 1 citing judgment 2016: 2 citing judgments 2018: 2 citing judgments 2019: 1 citing judgment 2020: 3 citing judgments 2021: 1 citing judgment 2022: 2 citing judgments 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. Federal Commissioner of Taxation v Energy Resources of Australia Ltd [1996] HCA 10 Cited High Court of Australia · judgment
  2. Steele v Deputy Commissioner of Taxation [1999] HCA 7 Cited High Court of Australia · cited 44× · judgment
  3. Yenald Nominees Pty Ltd v Como Investments Pty Ltd & Ors [1996] FCA 377 Cited Federal Court of Australia · judgment
  4. Hayden, Claire (as trustee of the estate of Egidio Frigo deceased) v Commissioner of Taxation [1996] FCA 710 Cited Federal Court of Australia · judgment
  5. Whitaker, M L v Commissioner of Taxation [1996] FCA 732 Cited Federal Court of Australia · judgment
  6. Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation [1996] FCA 731 Cited Federal Court of Australia · judgment
  7. Warner Music Australia Pty Ltd v Commissioner Of Taxation [1996] FCA 943 Cited Federal Court of Australia · judgment
  8. Opalswan Pty Ltd v Commercial & General Acceptances Pty Ltd & Anor [1996] FCA 1142 Cited Federal Court of Australia · judgment
  9. Steele, Kathleen Faye v Deputy Commissioner of Taxation [1997] FCA 167 Applied or followed Federal Court of Australia · judgment
  10. NMRSB Ltd & Ors v Commissioner of Taxation [1998] FCA 146 Cited Federal Court of Australia · judgment
  11. Layala Enterprises Pty Ltd (in liq) v The Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1075 Cited Federal Court of Australia · judgment
  12. Commissioner of Taxation v Mercantile Mutual Insurance (Workers Compensation) Ltd [1999] FCA 351 Applied or followed Federal Court of Australia · judgment
  13. Wentworth v Wentworth [1999] NSWSC 638 Cited Supreme Court of NSW · cited 37× · judgment
  14. Commissioner of Taxation v Email Ltd [1999] FCA 1177 Cited Federal Court of Australia · cited 1× · judgment
  15. Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Cited Federal Court of Australia · cited 1× · judgment
  16. Anovoy Pty Ltd v Commissioner of Taxation [2000] FCA 953 Cited Federal Court of Australia · judgment
  17. Trustees of the Estate Mortage Fighting Fund Trust v Commissioner of Taxation [2000] FCA 981 Cited Federal Court of Australia · cited 12× · judgment
  18. Commissioner of Taxation v Broken Hill Pty Company Ltd [2000] FCA 1431 Cited Federal Court of Australia · cited 15× · judgment
  19. Maritime Union of Australia v Geraldton Port Authority [2001] FCA 236 Cited Federal Court of Australia · cited 1× · judgment
  20. Attard & Anor v Bridges Financial Services [2001] NSWIRComm 174 Cited Industrial Relations Commission of NSW · judgment
  21. R v Carrion [2002] NSWCCA 21 Cited NSW Court of Criminal Appeal · cited 3× · judgment
  22. Grynberg v Muller; Estate Late M Bilfeld [2002] NSWSC 350 Cited Supreme Court of NSW · cited 12× · judgment
  23. Green v Brown [2002] NSWIRComm 177 Cited Industrial Relations Commission of NSW · cited 9× · judgment
  24. Wentworth v Rogers [2002] NSWSC 921 Cited Supreme Court of NSW · cited 42× · judgment
  25. Spassked Pty Ltd v Commissioner of Taxation (No 5) [2003] FCA 84 Cited Federal Court of Australia · cited 11× · judgment
  26. Spassked Pty Limited v Commissioner of Taxation [2003] FCAFC 282 Cited Federal Court of Australia (Full Court) · cited 3× · judgment
  27. Kwan v Kang & 2 Ors [2003] NSWCA 336 Applied or followed NSW Court of Appeal · cited 28× · judgment
  28. Transurban City Link Limited v Commissioner of Taxation [2004] FCA 40 Cited Federal Court of Australia · judgment
  29. TIMMS & ORS. v. COMMONWEALTH BANK OF AUSTRALIA & ORS. [NO.3] [2004] NSWCA 25 Cited NSW Court of Appeal · cited 11× · judgment
  30. Thornley v Mitchell [2004] NSWSC 688 Cited Supreme Court of NSW · judgment
  31. Macquarie Finance Limited v Commissioner of Taxation [2004] FCA 1170 Cited Federal Court of Australia · cited 2× · judgment
  32. Patterson v Cohen [2005] NSWSC 740 Cited Supreme Court of NSW · cited 1× · judgment
  33. Macquarie Finance Limited v Commissioner of Taxation [2005] FCAFC 205 Cited Federal Court of Australia (Full Court) · cited 18× · judgment
  34. Clayton Jacobson and Lee Anne McMillan v Ballina Shire Council [2006] NSWLEC 114 Cited Land and Environment Court of NSW · cited 6× · judgment
  35. Natural Floor Covering Centre Pty Ltd v Monamy (No 4) [2006] FCA 1197 Cited Federal Court of Australia · judgment
  36. R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981 Cited Federal Court of Australia · cited 4× · judgment
  37. Hall Chadwick v Doyle [2006] NSWSC 1195 Cited Supreme Court of NSW · cited 12× · judgment
  38. WorkCover Authority of NSW (Inspector Mark Morganthal ) v DHL Exel Supply Chain (Australia) Pty Ltd, McGill Holdings Pty Ltd and DTC Pty Ltd (No 2) [2008] NSWIRComm 49 Cited Industrial Relations Commission of NSW · cited 4× · judgment
  39. St George Bank Limited v Commissioner of Taxation [2008] FCA 453 Cited Federal Court of Australia · cited 7× · judgment
  40. Laws v GWS Machinery Pty Ltd & Anor; Laws v GWS Machinery Pty Ltd & Anor (No 4) [2008] NSWSC 453 Cited Supreme Court of NSW · cited 2× · judgment
  41. Burrell v The Queen [2008] HCA 34 Cited High Court of Australia · cited 156× · judgment
  42. Australian Communications and Media Authority v Clarity1 Pty Ltd (ABN 60 106 529 604) [2008] FCA 1449 Cited Federal Court of Australia · cited 2× · judgment
  43. New Cap Reinsurance Corporation Ltd v AE Grant & Ors, Lloyd's Syndicate No. 991 [2009] NSWSC 950 Cited Supreme Court of NSW · cited 16× · judgment
  44. Commissioner of Taxation v Rozman (No 2) [2010] FCA 387 Cited Federal Court of Australia · judgment
  45. Cleve Smith Excavations Pty Ltd v Hodgson [No 2] [2010] NSWDC 270 Cited District Court of NSW · judgment
  46. Davis v Insolvency and Trustee Service Australia (No 2) [2011] FCAFC 9 Applied or followed Federal Court of Australia (Full Court) · cited 23× · judgment
  47. Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd [2011] FCAFC 49 Cited Federal Court of Australia (Full Court) · cited 19× · judgment
  48. Dunghutti Elders Council (Aboriginal Corporation) RNTBC v Registrar of Aboriginal and Torres Strait Islander Corporations (No 2) [2011] FCAFC 110 Cited Federal Court of Australia (Full Court) · cited 1× · judgment
  49. United Group Resources Pty Ltd v Calabro (No 6) [2012] FCA 431 Cited Federal Court of Australia · cited 3× · judgment
  50. Messenger Press Proprietary Limited v Commissioner of Taxation [2012] FCA 756 Applied or followed Federal Court of Australia · cited 6× · judgment

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

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.