Pinpoint · Judgment search

Hallstroms Pty Ltd v Federal Commissioner of Taxation

[1946] HCA 34 ; (1946) 72 CLR 634

High Court of Australia · 1946 · Find the judgment

Cited by 84 indexed judgments

All Distinguished 1 Applied or followed 13 Cited 70

1995: 2 citing judgments 1996: 4 citing judgments 1997: 7 citing judgments 1998: 4 citing judgments 1999: 8 citing judgments 2000: 2 citing judgments 2001: 2 citing judgments 2002: 4 citing judgments 2003: 1 citing judgment 2004: 6 citing judgments, 1 negative 2005: 2 citing judgments 2006: 2 citing judgments 2007: 8 citing judgments 2008: 6 citing judgments 2009: 2 citing judgments 2011: 3 citing judgments 2012: 3 citing judgments 2013: 2 citing judgments 2014: 2 citing judgments 2018: 2 citing judgments 2019: 2 citing judgments 2020: 5 citing judgments 2021: 2 citing judgments 2022: 1 citing judgment 2023: 1 citing judgment 2024: 1 citing judgment 1946 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. Steele v Deputy Commissioner of Taxation [1999] HCA 7 Cited High Court of Australia · cited 44× · judgment
  2. Gandy Timbers Pty Ltd v Commissioner of Taxation [1995] FCA 97 Cited Federal Court of Australia · judgment
  3. Commissioner of Taxation of the Commonwealth of Australia v. Rowe, Anthony John Poulston [1995] FCA 834 Cited Federal Court of Australia · cited 12× · judgment
  4. Steele, Kathleen Faye v Commissioner of Taxation & Anor [1996] FCA 11 Cited Federal Court of Australia · judgment
  5. W.D. & H.O. Wills (Australia) Pty Ltd v Commissioner of Taxation [1996] FCA 108 Cited Federal Court of Australia · judgment
  6. Labrilda Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 224 Cited Federal Court of Australia · judgment
  7. Whitaker, M L v Commissioner of Taxation [1996] FCA 732 Cited Federal Court of Australia · judgment
  8. QCT Resources Ltd v Commissioner of Taxation [1997] FCA 5 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. ESSO Australia Resources Ltd (formerly ESSO Exploration and Production Australia Incorporated) v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 353 Cited Federal Court of Australia · judgment
  11. QCT Resources Ltd v Commissioner of Taxation [1997] FCA 405 Applied or followed Federal Court of Australia · judgment
  12. National Australia Bank Ltd v Commissioner of Taxation [1997] FCA 514 Cited Federal Court of Australia · cited 8× · judgment
  13. Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation [1997] FCA 706 Cited Federal Court of Australia · judgment
  14. United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 836 Cited Federal Court of Australia · cited 1× · judgment
  15. NMRSB Ltd & Ors v Commissioner of Taxation [1998] FCA 146 Cited Federal Court of Australia · judgment
  16. Whitaker v Commissioner of Taxation [1998] FCA 262 Applied or followed Federal Court of Australia · cited 18× · judgment
  17. Bellinz Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 284 Cited Federal Court of Australia · judgment
  18. Elberg, Liliana v Commissioner of Taxation [1998] FCA 388 Cited Federal Court of Australia · judgment
  19. Merchant v Commissioner of Taxation [1999] FCA 49 Cited Federal Court of Australia · cited 1× · judgment
  20. Email Ltd v Commissioner of Taxation [1999] FCA 128 Cited Federal Court of Australia · cited 1× · judgment
  21. Pine Creek Goldfields Ltd v Commissioner of Taxation [1999] FCA 326 Cited Federal Court of Australia · cited 1× · judgment
  22. Bell & Moir Corp Pty Ltd v Commissioner of Taxation [1999] FCA 1009 Cited Federal Court of Australia · cited 1× · judgment
  23. Commissioner of Taxation v Email Ltd [1999] FCA 1177 Cited Federal Court of Australia · cited 1× · judgment
  24. Commissioner of Taxation v Pine Creek Goldfields Ltd [1999] FCA 1267 Cited Federal Court of Australia · judgment
  25. Eastern Nitrogen Ltd v Commissioner of Taxation [1999] FCA 1536 Cited Federal Court of Australia · cited 2× · judgment
  26. Trustees of the Estate Mortage Fighting Fund Trust v Commissioner of Taxation [2000] FCA 981 Cited Federal Court of Australia · cited 12× · judgment
  27. Commissioner of Taxation v Broken Hill Pty Company Ltd [2000] FCA 1431 Cited Federal Court of Australia · cited 15× · judgment
  28. Firth v Commissioner of Taxation [2001] FCA 1300 Applied or followed Federal Court of Australia · cited 1× · judgment
  29. Jupiters Limited ACN 010 741 045 v Deputy Commissioner of Taxation [2001] FCA 1869 Applied or followed Federal Court of Australia · judgment
  30. Commissioner of Taxation v Firth [2002] FCAFC 95 ; [2002] FCA 413 [2002] FCAFC 95 Cited Federal Court of Australia (Full Court) · cited 3× · judgment
  31. Jupiters Limited v Deputy Commissioner of Taxation [2002] FCAFC 206 Cited Federal Court of Australia (Full Court) · judgment
  32. Vincent v Commissioner of Taxation [2002] FCAFC 291 Cited Federal Court of Australia (Full Court) · cited 20× · judgment
  33. Cooke v Commissioner of Taxation [2002] FCA 1315 Cited Federal Court of Australia · cited 14× · judgment
  34. Sleight v Commissioner of Taxation [2003] FCA 896 Applied or followed Federal Court of Australia · judgment
  35. Transurban City Link Limited v Commissioner of Taxation [2004] FCA 40 Cited Federal Court of Australia · judgment
  36. Commissioner of Taxation v Cooke [2004] FCAFC 75 Distinguished Federal Court of Australia (Full Court) · cited 2× · judgment
  37. Falcetta v Commissioner of Taxation [2004] FCAFC 117 Applied or followed Federal Court of Australia (Full Court) · cited 1× · judgment
  38. Spotlight Stores Pty Ltd v Commissioner of Taxation [2004] FCA 650 Cited Federal Court of Australia · cited 9× · judgment
  39. Macquarie Finance Limited v Commissioner of Taxation [2004] FCA 1170 Cited Federal Court of Australia · cited 2× · judgment
  40. City Link Melbourne Limited (ACN 070 810 678) v Commissioner of Taxation [2004] FCAFC 272 Cited Federal Court of Australia (Full Court) · cited 12× · judgment
  41. Lamont v Commissioner of Taxation [2005] FCA 513 Cited Federal Court of Australia · cited 7× · judgment
  42. Macquarie Finance Limited v Commissioner of Taxation [2005] FCAFC 205 Cited Federal Court of Australia (Full Court) · cited 18× · judgment
  43. Day v Commissioner of Taxation [2006] FCA 655 Cited Federal Court of Australia · cited 1× · judgment
  44. Commissioner of Taxation v Citylink Melbourne Limited [2006] HCA 35 Cited High Court of Australia · cited 33× · judgment
  45. Price Street Professional Centre Pty Ltd v Commissioner of Taxation [2007] FCA 345 Applied or followed Federal Court of Australia · cited 4× · judgment
  46. Reliance Carpet Co Pty Ltd v Commissioner of Taxation [2007] FCAFC 99 Cited Federal Court of Australia (Full Court) · judgment
  47. Tyco Australia Pty Limited v Commissioner of Taxation [2007] FCA 1055 Applied or followed Federal Court of Australia · cited 6× · judgment
  48. Cameron Brae Pty Limited v Commissioner of Taxation [2007] FCAFC 135 Applied or followed Federal Court of Australia (Full Court) · cited 16× · judgment
  49. Star City Pty Limited v Commissioner of Taxation [2007] FCA 1701 Applied or followed Federal Court of Australia · cited 2× · judgment
  50. Riddell v Federal Commissioner of Taxation [2007] FCA 1818 Cited Federal Court of Australia · judgment

Tree of authority

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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.