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Perpetual Executors and Trustees Association of Australia Ltd v Federal Commissioner of Taxation

[1948] HCA 24 ; (1948) 77 CLR 1

High Court of Australia · 1948 · Find the judgment

Cited by 25 indexed judgments

All Cited 25

1995: 1 citing judgment 1996: 1 citing judgment 1997: 1 citing judgment 1998: 1 citing judgment 2001: 2 citing judgments 2003: 2 citing judgments 2006: 3 citing judgments 2007: 2 citing judgments 2008: 1 citing judgment 2009: 1 citing judgment 2011: 2 citing judgments 2012: 1 citing judgment 2014: 1 citing judgment 2017: 2 citing judgments 2020: 1 citing judgment 2024: 2 citing judgments 2025: 1 citing judgment 1948 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. Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23 Cited High Court of Australia · cited 172× · judgment
  2. Northern Sandblasting Pty Ltd v Harris [1997] HCA 39 Cited High Court of Australia · cited 123× · judgment
  3. Australian Broadcasting Authority v Project Blue Sky Inc WN 610652 & Ors [1996] FCA 1087 Cited Federal Court of Australia · judgment
  4. DAVID JAMES BALCOMBE and FLORENCE MARY BALCOMBE v. NAMBUCCA SHIRE COUNCIL [1998] NSWLEC 162 (20 July 1998) [1998] NSWLEC 162 Cited Land and Environment Court of NSW · judgment
  5. Woods v Woods [2001] NSWSC 1108 Cited Supreme Court of NSW · cited 19× · judgment
  6. Ferneley v The Boxing Authority of New South Wales [2001] FCA 1740 Cited Federal Court of Australia · cited 3× · judgment
  7. Minister for Immigration and Multicultural Affairs v Wang [2003] HCA 11 Cited High Court of Australia · cited 105× · judgment
  8. Director-General, Department of Community Services v MM and Another [2003] NSWSC 1241 Cited Supreme Court of NSW · cited 20× · judgment
  9. Ferdinands v Commissioner for Public Employment [2006] HCA 5 Cited High Court of Australia · cited 68× · judgment
  10. General Manager, WorkCover Authority of NSW v Law Society of NSW [2006] NSWCA 84 Cited NSW Court of Appeal · cited 178× · judgment
  11. Minister for Immigration and Multicultural and Indigenous Affairs v Nystrom [2006] HCA 50 Cited High Court of Australia · cited 167× · judgment
  12. X v Australian Prudential Regulation Authority [2007] HCA 4 Cited High Court of Australia · cited 23× · judgment
  13. Commissioner for Fair Trading, Office of Fair Trading v The Australian Wine Consumers Co-Operative Society Limited (GD) [2007] NSWADTAP 14 Cited ADT Appeal Panel (NSW) · cited 2× · judgment
  14. Application by Transport Workers' Union of New South Wales for a determination of the question of an invalidity under s 288 of the Industrial Relations Act 1996 [2008] NSWIRComm 35 Cited Industrial Relations Commission of NSW · judgment
  15. Owners of Strata Plan 36131 v Dimitriou [2009] NSWCA 27 Cited NSW Court of Appeal · cited 23× · judgment
  16. Chief Commissioner of State Revenue v Platinum Investment Management Ltd [2011] NSWCA 48 Cited NSW Court of Appeal · cited 8× · judgment
  17. Mount Pritchard & District Community Club Limited v Commissioner of Taxation [2011] FCAFC 129 Cited Federal Court of Australia (Full Court) · cited 10× · judgment
  18. NSW Rifle Association Inc v The Commonwealth of Australia [2012] NSWSC 818 Cited Supreme Court of NSW · cited 9× · judgment
  19. Wilson Parking Australia 1992 Pty Ltd v Council of the City of Sydney [2014] NSWLEC 12 Cited Land and Environment Court of NSW · cited 8× · judgment
  20. Martin v Commissioner of Police, New South Wales Police Force [2017] NSWCATAD 97 Cited NCAT Administrative and Equal Opportunity · cited 275× · judgment
  21. Prefabricated Buildings Pty Ltd v Bathurst Regional Council [2017] NSWLEC 44 Cited Land and Environment Court of NSW · cited 2× · judgment
  22. State of New South Wales v Walsh [2020] NSWSC 807 Cited Supreme Court of NSW · cited 1× · judgment
  23. Environment Protection Authority v Maules Creek Coal Pty Ltd (No 3) [2024] NSWLEC 97 Cited Land and Environment Court of NSW · judgment
  24. FVA v Commissioner of Police, NSW Police Force (No 2) [2024] NSWCATAP 210 Cited NCAT Appeal Panel · judgment
  25. McTye v Ching Yu Chang by his tutor Leo Alexander Birch [2025] NSWCA 3 Cited NSW Court of Appeal · 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.

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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.