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Deputy Commissioner of Taxation v Richard Walter Pty Ltd

[1995] HCA 23 ; (1995) 183 CLR 168

High Court of Australia · 1995 · Official judgment

Cited by 172 indexed judgments

All Distinguished 4 Applied or followed 18 Cited 150

1996: 6 citing judgments 1997: 9 citing judgments 1998: 3 citing judgments 1999: 9 citing judgments 2000: 14 citing judgments, 1 negative 2001: 6 citing judgments 2002: 20 citing judgments 2003: 14 citing judgments, 2 negative 2004: 3 citing judgments 2005: 6 citing judgments 2006: 5 citing judgments 2007: 15 citing judgments 2008: 11 citing judgments 2009: 3 citing judgments 2010: 5 citing judgments 2011: 5 citing judgments 2013: 7 citing judgments 2014: 1 citing judgment 2015: 8 citing judgments 2016: 1 citing judgment 2017: 1 citing judgment 2018: 4 citing judgments, 1 negative 2019: 1 citing judgment 2020: 6 citing judgments 2021: 1 citing judgment 2022: 6 citing judgments 2023: 1 citing judgment 2024: 1 citing judgment 1995 2000 2005 2010 2015 2020 2025
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

Sort: Oldest first Newest first Most cited

  1. Darling Casino Ltd v NSW Casino Control Authority [1997] HCA 11 Cited High Court of Australia · cited 99× · judgment
  2. Abebe v Commonwealth [1999] HCA 14 Cited High Court of Australia · cited 844× · judgment
  3. Hoare Bros Pty Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 78 Cited Federal Court of Australia · cited 42× · judgment
  4. Stokes, Kerry Matthew v The Federal Commissioner of Taxation [1996] FCA 302 Cited Federal Court of Australia · judgment
  5. Wobelea Pty Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 442 Cited Federal Court of Australia · judgment
  6. Giretti, Mario v Deputy Commissioner of Taxation [1996] FCA 807 Cited Federal Court of Australia · cited 27× · judgment
  7. Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation for the Commonwealth of Australia [1996] FCA 1129 Applied or followed Federal Court of Australia · judgment
  8. Commissioner of Taxation of the Commonwealth of Australia v Stokes, Kerry Matthew [1996] FCA 1128 Applied or followed Federal Court of Australia · cited 28× · judgment
  9. Kizon, John v Palmer, Michael John [1997] FCA 21 Cited Federal Court of Australia · cited 29× · judgment
  10. Grollo Nominees Pty Ltd & Ors v The Commr of Taxation of the Cth of Australia The Commr of Taxation of the Cth of Australia v Grollo Nominees Pty Ltd & Ors v [1997] FCA 659 Cited Federal Court of Australia · judgment
  11. Grofam Pty Ltd & Ors v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 660 Cited Federal Court of Australia · cited 6× · judgment
  12. Eshetu v Minister for Immigration & Multicultural Affairs [1997] FCA 603 Cited Federal Court of Australia · judgment
  13. Republic of South Africa v Dutton, Edward Isaac & Anor [1997] FCA 708 Cited Federal Court of Australia · cited 25× · judgment
  14. Pickering, Lawrence D & Ors v Deputy Commissioner of Taxation [1997] FCA 890 Cited Federal Court of Australia · judgment
  15. Deputy Commissioner of Taxation v England, Richard Anthony Fountayne (As liquidator of UB Minerals Inc (Nevada)) [1997] FCA 1419 Cited Federal Court of Australia · judgment
  16. LONDISH v KNOX GRAMMAR SCHOOL and ORS [1997] NSWCA 190 Cited NSW Court of Appeal · judgment
  17. Trustee of the Balmain Trust v Commissioner of Taxation [1998] FCA 423 Applied or followed Federal Court of Australia · judgment
  18. San Remo Macaroni Co Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 634 Cited Federal Court of Australia · judgment
  19. Transport Workers' Union of Australia & Ors v Lee, Graham Meyrick [1998] FCA 756 Cited Federal Court of Australia · cited 36× · judgment
  20. Golden City Car & Truck Centre Pty Ltd ACN 010 319 427 v Deputy Commissioner of Taxation [1999] FCA 29 Applied or followed Federal Court of Australia · cited 6× · judgment
  21. VANMELD PTY LIMITED v FAIRFIELD CITY COUNCIL & ANOR [1999] NSWCA 6 Cited NSW Court of Appeal · cited 74× · judgment
  22. Lamesa Holdings BV v Commissioner of Taxation [1999] FCA 612 Cited Federal Court of Australia · cited 1× · judgment
  23. Johnson v Lake Macquarie City Council and Anor [1999] NSWLEC 148 Cited Land and Environment Court of NSW · judgment
  24. Bazaniak v Deputy Commissioner of Taxation [1999] FCA 864 Cited Federal Court of Australia · cited 1× · judgment
  25. CSR LIMITED & ANOR v MAREE ANNE D'ARCY [1999] NSWCA 216 Cited NSW Court of Appeal · cited 4× · judgment
  26. San Remo Macaroni Co v Commissioner of Taxation [1999] FCA 1468 Cited Federal Court of Australia · cited 2× · judgment
  27. Macquarie Health Corp Ltd v Commissioner of Taxation [1999] FCA 1819 Cited Federal Court of Australia · cited 16× · judgment
  28. Truth About Motorways Pty Limited v Macquarie Infrastructure Investment Management Limited [2000] HCA 11 Cited High Court of Australia · cited 161× · judgment
  29. Bignell v New South Wales Casino Control Authority & Anor [2000] NSWCA 38 Cited NSW Court of Appeal · cited 5× · judgment
  30. Baxter v Obacelo Pty Ltd & Anor [2000] NSWCA 69 Cited NSW Court of Appeal · cited 12× · judgment
  31. Dan v Commissioner of Taxation [2000] FCA 459 Cited Federal Court of Australia · judgment
  32. Briglia v Commissioner of Taxation [2000] FCA 443 Applied or followed Federal Court of Australia · cited 2× · judgment
  33. Punin v Deputy Commissioner of Taxation [2000] FCA 568 Cited Federal Court of Australia · judgment
  34. Dan v Commissioner of Taxation of the Commonwealth of Australia (No 2) [2000] FCA 752 Applied or followed Federal Court of Australia · cited 2× · judgment
  35. Re Carmody; Ex parte Glennan [2000] HCA 37 Cited High Court of Australia · cited 14× · judgment
  36. Pearce -v- Commissioner of Police, New South Wales Police Service [2000] NSWADT 99 Applied or followed Administrative Decisions Tribunal (NSW) · cited 6× · judgment
  37. Somanader v Minister for Immigration & Multicultural Affairs [2000] FCA 1192 Cited Federal Court of Australia · cited 53× · judgment
  38. Awad v Deputy Commissioner of Taxation [2000] FCA 1288 Cited Federal Court of Australia · cited 4× · judgment
  39. Tanner v Shergold [2000] FCA 1420 Distinguished Federal Court of Australia · cited 4× · judgment
  40. Ayub v Minister for Immigration & Multicultural Affairs [2000] FCA 1844 Cited Federal Court of Australia · cited 4× · judgment
  41. Kordan Pty Ltd v Commissioner of Taxation [2000] FCA 1807 Cited Federal Court of Australia · cited 23× · judgment
  42. Australian Securities and Investments Commission v Edensor Nominees Pty Ltd [2001] HCA 1 Cited High Court of Australia · cited 196× · judgment
  43. Malika Holdings Pty Ltd v Stretton [2001] HCA 14 Cited High Court of Australia · cited 52× · judgment
  44. Re Minister for Immigration and Multicultural Affairs; Ex parte Miah [2001] HCA 22 Cited High Court of Australia · cited 479× · judgment
  45. Daihatsu Australia Pty Limited v Commissioner of Taxation [2001] FCA 588 Cited Federal Court of Australia · cited 20× · judgment
  46. Maule v Liporoni & Anor [2001] NSWLEC 141 Cited Land and Environment Court of NSW · cited 1× · judgment
  47. Meredith v Commissioner of Taxation of the Commonwealth of Australia [2001] FCA 1135 Cited Federal Court of Australia · cited 5× · judgment
  48. SAAA v Minister for Immigration & Multicultural & Indigenous Affairs [2002] FCA 101 Cited Federal Court of Australia · cited 8× · judgment
  49. Mezbur v Minister for Immigration & Multicultural Affairs [2002] FCA 165 Cited Federal Court of Australia · cited 1× · judgment
  50. Wang v Minister for Immigration & Multicultural & Indigenous Affairs [2002] FCA 167 Cited Federal Court of Australia · cited 19× · judgment

Tree of authority

Built on

The authorities this case relies on, earliest first, and the authorities those relied on. Open a branch to go further back.

Built upon

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

Authorities cited (65)

Earliest first, with how this judgment treated each.

  1. Ah Yick v Lehmert [1905] HCA 22 Cited cited 37×
  2. Goodwin v Phillips [1908] HCA 55 Cited cited 90×
  3. R v Commonwealth Court of Conciliation and Arbitration; Ex parte Brisbane Tramways Company Limited [1914] HCA 15 Cited cited 28×
  4. Commonwealth v New South Wales (1923) 32 CLR 200 Cited cited 15×
  5. Ince Bros & Cambridge Manufacturing Co Pty Ltd v Federated Clothing and Allied Trades Union (1924) 34 CLR 457 Cited cited 2×
  6. Waterside Workers Federation v Gilchrist Watt & Sanderson [1924] HCA 61 Cited cited 15×
  7. Federal Commissioner of Taxation v Clarke [1927] HCA 49 Cited cited 32×
  8. Federal Commissioner of Taxation v S Hoffnung & Co Ltd [1928] HCA 49 Cited cited 39×
  9. Richardson v Federal Commissioner of Taxation [1932] HCA 67 Cited cited 28×
  10. Dobbs v National Bank of Australasia Ltd [1935] HCA 49 Cited cited 63×
  11. Trautwein v Federal Commissioner of Taxation [1936] HCA 77 Cited cited 40×
  12. Musgrave v The Commonwealth [1936] HCA 80 Cited cited 12×
  13. Werrin v The Commonwealth [1938] HCA 3 Cited cited 20×
  14. Australian Coal and Shale Employees Federation v Aberfield Coal Mining Co Ltd [1942] HCA 23 Cited cited 23×
  15. R v Connell; Ex parte Hetton Bellbird Collieries Ltd [1944] HCA 42 Cited cited 253×
  16. R v Hickman; Ex parte Fox and Clinton [1945] HCA 53 Cited cited 479×
  17. R v Drake-Brockman; Ex parte Northern Colliery Proprietors' Association [1946] ALR 106 Cited cited 2×
  18. R v Commonwealth Rent Controller; Ex parte National Mutual Life Association of Australasia Ltd (1947) 75 CLR 361 Cited cited 17×
  19. Perpetual Executors and Trustees Association of Australia Ltd v Federal Commissioner of Taxation [1948] HCA 24 Cited cited 25×
  20. Bank of NSW v The Commonwealth [1948] HCA 7 Cited cited 204×
  21. R v Murray; Ex parte Proctor [1949] HCA 10 Cited cited 68×
  22. Avon Downs Pty Ltd v Federal Commissioner of Taxation [1949] HCA 26 Cited cited 337×
  23. George v Federal Commissioner of Taxation [1952] HCA 21 Cited cited 54×
  24. Collins v Charles Marshall Pty Ltd [1955] HCA 44 Cited cited 42×
  25. McAndrew v Federal Commissioner of Taxation [1956] HCA 62 Cited cited 78×
  26. Deputy Federal Commissioner of Taxation v Brown [1958] HCA 2 Cited cited 45×
  27. Re Dymond (1959) 101 CLR 11 Cited cited 10×
  28. R v Members of the Central Sugar Cane Prices Board; Ex parte Maryborough Sugar Factory Ltd (1959) 101 CLR 246 Cited cited 5×
  29. Coal Miners' Industrial Union of Workers of Western Australia v Amalgamated Collieries of Western Australia Ltd [1960] HCA 68 Cited cited 18×
  30. Batagol v Federal Commissioner of Taxation [1963] HCA 51 Cited cited 62×
  31. R v Commonwealth Conciliation and Arbitration Commission; Ex parte Amalgamated Engineering Union (Australian Section) (1967) 118 CLR 219 Cited cited 20×
  32. Bailey v Federal Commissioner of Taxation [1977] HCA 11 Cited cited 72×
  33. Maguire v Simpson [1977] HCA 63 Cited cited 41×
  34. Reynolds v FCT (1981) 34 ALR 463 Cited cited 2×
  35. (1981) 54 FLR 403 Cited
  36. F J Bloemen Pty Ltd v Federal Commissioner of Taxation [1981] HCA 27 Cited cited 98×
  37. R v Coldham; Ex parte Australian Workers' Union [1983] HCA 35 Cited cited 59×
  38. Tupicoff v Federal Commissioner of Taxation (1984) 4 FCR 505 Cited cited 7×
  39. Deputy Commissioner of Taxation (Q) v Truhold Benefit Pty Ltd (1984) 73 FLR 28315 Cited
  40. MacCormick v Federal Commissioner of Taxation [1984] HCA 20 Cited cited 43×
  41. Deputy Commissioner of Taxation v Truhold Benefit Pty Ltd [1985] HCA 36 Cited cited 11×
  42. Ex parte Briggs (1986) 12 FCR 301 Cited cited 22×
  43. DCT v Jonrich Pty Ltd (1986) 17 ATR 880 Cited cited 5×
  44. Deputy Commissioner of Taxation v Jonrich Pty Ltd (1986) 70 ALR 357 Cited cited 2×
  45. Booth v Federal Commissioner of Taxation (1986) 81 FLR 346 Cited cited 2×
  46. Deputy Commissioner of Taxation v Crowl (1986) 85 FLR 323 Cited
  47. Kwikspan Purlin System Pty Ltd v Commissioner of Taxation (Cth) (1986) 86 ATC 4 Cited cited 5×
  48. Ex parte Briggs (1987) 14 FCR 249 Cited cited 11×
  49. Winter v Deputy Federal Commissioner of Taxation (1987) 19 ATR 244 Cited cited 2×
  50. Winter v Deputy Federal Commissioner of Taxation (1987) 19 ATR 24487 Cited
  51. Hoare v Deputy Commissioner of Taxation (Vic) (1987) 19 ATR 661 Cited cited 2×
  52. Deputy Commissioner of Taxation v Faint [1988] 2 Qd R 494 Cited cited 3×
  53. Deputy Commissioner of Taxation v Moorebank Pty Ltd [1988] HCA 29 Cited cited 46×
  54. Air Caledonie International v Commonwealth [1988] HCA 61 Cited cited 54×
  55. Federal Commissioner of Taxation v Dalco [1990] HCA 3 Cited cited 143×
  56. David Jones Finance & Investment Pty Ltd v Commissioner of Taxation (Cth) (1991) 28 FCR 484 Cited cited 16×
  57. O'Toole v Charles David Pty Ltd [1991] HCA 14 Cited cited 103×
  58. Re Nolan; Ex parte Young [1991] HCA 29 Cited cited 58×
  59. McDonald v Commissioner of Business Franchises [1992] HCA 59 Cited cited 4×
  60. Chu Kheng Lim v Minister for Immigration [1992] HCA 64 Cited cited 352×
  61. Prestige Motors Pty Ltd v Commissioner of Taxation (1993) 47 FCR 138 Cited cited 5×
  62. Re Australian Railways Union; Ex parte Public Transport Commission (1993) 67 ALJR 904 Cited cited 7×
  63. Northern Suburbs General Cemetery Reserve Trust v The Commonwealth [1993] HCA 12 Cited cited 27×
  64. Oil Basins Ltd v Commonwealth [1993] HCA 60 Cited cited 63×
  65. Federal Commissioner of Taxation v Prestige Motors Pty Ltd [1994] HCA 39 Cited cited 28×
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.