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Commissioner of Taxation of the Commonwealth of Australia v Ramsden

[2005] FCAFC 39 ; (2005) 58 ATR 485 ; (2005) 2005 ATC 4136

Federal Court of Australia (Full Court) · 15 March 2005 · Official judgment

Cited by 13 indexed judgments

All Applied or followed 1 Cited 12

2005: 1 citing judgment 2008: 1 citing judgment 2010: 1 citing judgment 2012: 1 citing judgment 2016: 1 citing judgment 2017: 2 citing judgments 2020: 2 citing judgments 2023: 1 citing judgment 2024: 3 citing judgments 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. Pearson v Commissioner of Taxation [2005] FCA 250 Applied or followed Federal Court of Australia · cited 1× · judgment
  2. Kennon v Spry [2008] HCA 56 Cited High Court of Australia · cited 51× · judgment
  3. Tantau v MacFarlane [2010] NSWSC 224 Cited Supreme Court of NSW · cited 12× · judgment
  4. O'Sullivan Partners (Advisory) Pty Ltd v Foggo [2012] NSWCA 40 Cited NSW Court of Appeal · cited 4× · judgment
  5. Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1594 Cited Supreme Court of NSW · cited 3× · judgment
  6. Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184 Cited NSW Court of Appeal · cited 18× · judgment
  7. Lewski v Commissioner of Taxation [2017] FCAFC 145 Cited Federal Court of Australia (Full Court) · cited 4× · judgment
  8. Carter v Commissioner of Taxation [2020] FCAFC 150 Cited Federal Court of Australia (Full Court) · cited 6× · judgment
  9. Re Dion Investments Pty Limited [2020] NSWSC 1661 Cited Supreme Court of NSW · cited 7× · judgment
  10. Napoli v Napoli and Wood as executors and trustees for the estate of the late Mario Robert Napoli [2023] NSWSC 606 Cited Supreme Court of NSW · cited 1× · judgment
  11. Daire v Haley (No 2) [2024] NSWSC 161 Cited Supreme Court of NSW · judgment
  12. Blue Mirror Pty Ltd v Tan & Tan Australia Pty Ltd (in liq) [2024] NSWCA 253 Cited NSW Court of Appeal · cited 1× · judgment
  13. Teterin v Linrod Pty Ltd [2024] NSWSC 1635 Cited Supreme Court of NSW · cited 1× · 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 (22)

Earliest first, with how this judgment treated each.

  1. Hardoon v Belilios [1901] AC 118 Cited cited 40×
  2. [1926] NZLR 698 Applied or followed
  3. Hodge v Griffiths [1940] 1 Ch 260 Cited cited 2×
  4. Lady Naas v Westminster Bank Ltd [1940] AC 366 Cited cited 19×
  5. Re Hodge [1940] Ch 260 Cited cited 8×
  6. Federal Commissioner of Taxation v Cornell [1946] HCA 32 Cited cited 11×
  7. Re Stratton's Disclaimer [1958] Ch 42 Cited cited 7×
  8. Re Paradise Motor Co Ltd [1968] 1 WLR 1125 Cited cited 6×
  9. Stephens v Maun [1970] 1 Ch 408 Cited cited 2×
  10. Commissioner of Taxation v Marbray Nominees Pty Ltd (1985) 81 FLR 280 Cited cited 2×
  11. JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd [1985] VR 891 Cited cited 23×
  12. Federal Commissioner of Taxation v Vegners (1989) 89 ATC 5274 Cited cited 4×
  13. East Finchley Pty Ltd v Federal Commissioner of Taxation (1989) 90 ALR 457 Cited cited 25×
  14. (1990) 90 ATC 287 Cited
  15. Vegners v Federal Commissioner of Taxation (1991) 91 ATC 4213 Cited cited 3×
  16. Harmer v Federal Commissioner of Taxation [1991] HCA 51 Cited cited 57×
  17. Kiwi Brands Pty Ltd v Commissioner of Taxation (1998) 90 FCR 64 Cited cited 7×
  18. Chief Commissioner of Stamp Duties (NSW) v Buckle [1998] HCA 4 Cited cited 156×
  19. MSP Nominees Pty Ltd v Commissioner of Stamps [1999] HCA 51 Applied or followed cited 16×
  20. Trustees of the Estate Mortage Fighting Fund Trust v Commissioner of Taxation [2000] FCA 981 Cited cited 12×
  21. Commissioner of Taxation v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35 Cited cited 95×
  22. Lewis v Lohse [2003] QCA 199 Cited cited 3×
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.