Pinpoint · Judgment search

Richard Walter Pty Ltd v Commissioner of Taxation

[1996] FCA 454 ; (1996) 67 FCR 243

Federal Court of Australia · 14 June 1996 · Official judgment

Cited by 28 indexed judgments

All Applied or followed 1 Cited 27

1999: 3 citing judgments 2003: 2 citing judgments 2004: 2 citing judgments 2006: 1 citing judgment 2007: 2 citing judgments 2008: 1 citing judgment 2012: 1 citing judgment 2013: 2 citing judgments 2015: 3 citing judgments 2016: 2 citing judgments 2017: 2 citing judgments 2018: 3 citing judgments 2019: 3 citing judgments 2022: 1 citing judgment 1996 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. Eastern Nitrogen Ltd v Commissioner of Taxation [1999] FCA 1536 Cited Federal Court of Australia · cited 2× · judgment
  2. Morlea Professional Services Pty Ltd v Richard Walter Pty Ltd (in Liq) [1999] FCA 1820 Cited Federal Court of Australia · cited 15× · judgment
  3. Macquarie Health Corp Ltd v Commissioner of Taxation [1999] FCA 1819 Cited Federal Court of Australia · cited 16× · judgment
  4. Clout (Trustee) v Anscor Pty Ltd [2003] FCA 326 Cited Federal Court of Australia · cited 2× · judgment
  5. Hart v Commissioner of Taxation [2003] FCAFC 105 Cited Federal Court of Australia (Full Court) · cited 14× · judgment
  6. Transurban City Link Limited v Commissioner of Taxation [2004] FCA 40 Cited Federal Court of Australia · judgment
  7. Anscor Pty Ltd v Clout (Trustee) [2004] FCAFC 71 Cited Federal Court of Australia (Full Court) · cited 23× · judgment
  8. Raftland Pty Ltd v Commissioner of Taxation [2006] FCA 109 Cited Federal Court of Australia · cited 6× · judgment
  9. Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4 Cited Federal Court of Australia (Full Court) · cited 3× · judgment
  10. Gerard Cassegrain & Co Pty Ltd v Commissioner of Taxation [2007] FCA 415 Cited Federal Court of Australia · cited 2× · judgment
  11. Raftland Pty Ltd as trustee of the Raftland Trust v Commissioner of Taxation [2008] HCA 21 Cited High Court of Australia · cited 64× · judgment
  12. Commissioner of Taxation v Rawson Finances Pty Ltd [2012] FCA 753 Applied or followed Federal Court of Australia · cited 11× · judgment
  13. Fitzroy Services Pty Ltd v Commissioner of Taxation [2013] FCA 471 Cited Federal Court of Australia · cited 3× · judgment
  14. Professional Admin Service Centres Pty Ltd v Commissioner of Taxation [2013] FCA 1123 Cited Federal Court of Australia · cited 2× · judgment
  15. Bai v Commissioner of Taxation [2015] FCA 973 Cited Federal Court of Australia · cited 3× · judgment
  16. Millar v Commissioner of Taxation [2015] FCA 1104 Cited Federal Court of Australia · cited 11× · judgment
  17. Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420 Cited Federal Court of Australia · cited 5× · judgment
  18. Millar v Commissioner of Taxation [2016] FCAFC 94 Cited Federal Court of Australia (Full Court) · cited 5× · judgment
  19. Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180 Cited Federal Court of Australia (Full Court) · cited 4× · judgment
  20. Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Cited Federal Court of Australia · cited 2× · judgment
  21. Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 694 Cited Federal Court of Australia · cited 1× · judgment
  22. Hart v Commissioner of Taxation [2018] FCAFC 61 Cited Federal Court of Australia (Full Court) · cited 4× · judgment
  23. Nguyen v Commissioner of Taxation [2018] FCA 1420 Cited Federal Court of Australia · cited 4× · judgment
  24. BCI Finances Pty Limited (in liq) v Binetter [2018] FCAFC 189 Cited Federal Court of Australia (Full Court) · cited 21× · judgment
  25. Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue; International Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Cited Supreme Court of NSW · cited 22× · judgment
  26. Stallion (NSW) Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1306 Cited Federal Court of Australia · cited 4× · judgment
  27. Commissioner of Taxation v Racing Queensland Board [2019] FCAFC 224 Cited Federal Court of Australia (Full Court) · cited 2× · judgment
  28. Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Cited Federal Court of Australia · cited 5× · 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 (34)

Earliest first, with how this judgment treated each.

  1. Jack v Smail [1905] HCA 25 Applied or followed cited 39×
  2. Bell v Federal Commissioner of Taxation [1953] HCA 99 Applied or followed cited 13×
  3. McAndrew v Federal Commissioner of Taxation (1956) 98 ALJR 263 Cited
  4. McAndrew v Federal Commissioner of Taxation [1956] HCA 62 Applied or followed cited 78×
  5. Jones v Dunkel [1959] HCA 8 Applied or followed cited 2,918×
  6. Hancock v Federal Commissioner of Taxation (1961) 108 CLR 258 Applied or followed cited 9×
  7. Peate v Federal Commissioner of Taxation [1964] HCA 84 Applied or followed cited 13×
  8. Peate v FCT (1966) 116 CLR 38 Applied or followed cited 3×
  9. Peate v FCT [1967] 1 AC 308 Applied or followed cited 2×
  10. Snook v London & West Riding Investments Ltd [1967] 2 QB 786 Applied or followed cited 60×
  11. Re Weston's Settlements [1969] 1 Ch 223 Cited cited 2×
  12. Commissioner of Taxation v Kareena Private Hospital Pty Ltd (1979) 41 FLR 307 Applied or followed
  13. Federal Commissioner of Taxation v Kareena Hospital Pty Ltd (1979) 79 ATC 4667 Cited
  14. Coppleson v Commissioner of Taxation (1981) 52 FLR 95 Cited cited 11×
  15. Esanda Ltd v Burgess [1984] 2 NSWLR 139 Cited cited 18×
  16. Federal Commissioner of Taxation v Gulland (1985) 160 CLR 55 Applied or followed cited 10×
  17. Federal Commissioner of Taxation v Myer Emporium Ltd [1987] HCA 18 Cited cited 68×
  18. Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 Cited cited 103×
  19. John v Commissioner of Taxation (1989) 106 CLR 417 Applied or followed
  20. Bunting v Commissioner of Taxation (1989) 24 FCR 283 Applied or followed cited 2×
  21. Davis v Federal Commissioner of Taxation (1989) 86 ALR 195 Applied or followed cited 16×
  22. Allsene Pty Ltd v Commissioner of Taxation [1989] FCA 785 Cited cited 3×
  23. John v Federal Commissioner of Taxation [1989] HCA 5 Cited cited 95×
  24. GP International Pipecoaters Pty Ltd v Federal Commissioner of Taxation [1990] HCA 25 Cited cited 72×
  25. Federal Commissioner of Taxation v Dalco [1990] HCA 3 Applied or followed cited 143×
  26. Abalos v Australian Postal Commission [1990] HCA 47 Applied or followed cited 424×
  27. Nizich v Commissioner of Taxation (1991) 91 ATC 4 Applied or followed cited 13×
  28. Traknew Holdings Pty Ltd v Federal Commissioner of Taxation (1991) 91 ATC 4272 Cited cited 2×
  29. Federal Commissioner of Taxation v Hyteco Hiring Pty Ltd (1992) 39 FCR 502 Cited cited 6×
  30. GKN Australia Ltd v FCT (1994) 94 ATC 4 Applied or followed cited 10×
  31. FCT v ANZ Savings Bank Ltd (1994) 94 ATC 4844 Cited cited 2×
  32. First Provincial Building Society Ltd v Commissioner of Taxation (1995) 56 FCR 320 Cited cited 9×
  33. Deputy Federal Commissioner of Taxation v Richard Walter Pty Ltd (1995) 95 ATC 4067 Cited cited 5×
  34. Federal Commissioner of Taxation v Unilever Australia Securities Ltd (1995) 95 ATC 4117 Cited
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.