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Deputy Commissioner of Taxation v Chemical Trustee Limited

[2010] FCA 1297 ; (2010) 81 ATR 237

Federal Court of Australia · 25 November 2010 · Official judgment

Cited by 13 indexed judgments

All Cited 13

2012: 3 citing judgments 2013: 5 citing judgments 2014: 1 citing judgment 2015: 2 citing judgments 2016: 1 citing judgment 2023: 1 citing judgment 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. Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 3) [2012] FCA 594 Cited Federal Court of Australia · cited 13× · judgment
  2. Deputy Commissioner of Taxation v Chemical Trustee Limited (No 4) [2012] FCA 1064 Cited Federal Court of Australia · cited 32× · judgment
  3. Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 4) [2012] FCA 1482 Cited Federal Court of Australia · cited 2× · judgment
  4. Southgate Investment Funds Limited v Deputy Commissioner of Taxation [2013] FCAFC 10 Cited Federal Court of Australia (Full Court) · cited 28× · judgment
  5. Deputy Commissioner of Taxation v Chemical Trustee Limited (No 8) [2013] FCA 494 Cited Federal Court of Australia · cited 10× · judgment
  6. Hua Wang Bank Berhad v Deputy Commissioner of Taxation [2013] FCA 532 Cited Federal Court of Australia · cited 1× · judgment
  7. Derrin Brothers Properties Limited v Deputy Commissioner of Taxation [2013] FCA 571 Cited Federal Court of Australia · cited 1× · judgment
  8. Australian Securities and Investments Commission v Cassimatis [2013] FCA 641 Cited Federal Court of Australia · cited 100× · judgment
  9. Chemical Trustee Limited v Deputy Commissioner of Taxation [2014] FCAFC 27 Cited Federal Court of Australia (Full Court) · cited 3× · judgment
  10. Hua Wang Bank Berhad v Commissioner of Taxation (No 17) [2015] FCA 72 Cited Federal Court of Australia · judgment
  11. Pratten v Commissioner of Taxation [2015] FCA 1357 Cited Federal Court of Australia · cited 6× · judgment
  12. Commissioner of Taxation v Ornelas [2016] FCA 457 Cited Federal Court of Australia · cited 12× · judgment
  13. Deputy Commissioner of Taxation v Kocic [2023] FCA 1353 Cited Federal Court of Australia · 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 (37)

Earliest first, with how this judgment treated each.

  1. Attorney-General v Carlton Bank [1899] 2 QB 158 Cited cited 9×
  2. Hughes v Hill [1937] SASR 285 Cited cited 23×
  3. R v Hickman; Ex parte Fox and Clinton [1945] HCA 53 Cited cited 479×
  4. McAndrew v Federal Commissioner of Taxation [1956] HCA 62 Cited cited 78×
  5. Williams v Federal Commissioner of Taxation (1972) 128 CLR 645 Cited cited 5×
  6. Murray v Figge (1974) 4 ALR 612 Cited cited 38×
  7. Henning v Lynch [1974] 2 NSWLR 254 Cited cited 22×
  8. F J Bloemen Pty Ltd v Federal Commissioner of Taxation [1981] HCA 27 Cited cited 98×
  9. Deputy Commissioner of Taxation v Mackey (1982) 45 ALR 284 Cited cited 15×
  10. Clyne v Deputy Commissioner of Taxation (NSW) (No 3) (1983) 48 ALR 545 Cited cited 24×
  11. Re Briggs; Ex parte Briggs v Deputy Commissioner of Taxation (WA) [1986] FCA 512 Cited cited 39×
  12. Snow v Deputy Commissioner of Taxation (1987) 14 FCR 199 Cited cited 5×
  13. John v Federal Commissioner of Taxation [1989] HCA 5 Cited cited 95×
  14. Brown v Petranker (1991) 22 NSWLR 717 Cited cited 46×
  15. Urban Transport Authority of NSW v Nweiser (1992) 28 NSWLR 471 Cited cited 138×
  16. Smith v New South Wales Bar Association [1992] HCA 36 Cited cited 394×
  17. Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23 Cited cited 172×
  18. Deputy Commissioner of Taxation v Ho (1996) 131 FLR 188 Cited cited 12×
  19. Three Rivers District Council v Bank of England (No 3) [2001] UKHL 16 Cited cited 117×
  20. Plaintiff S157/2002 v Commonwealth of Australia [2003] HCA 2 Cited cited 1,335×
  21. The Silver Fox Company Pty Ltd as Trustee for the Baker Family Trust (ACN 083 629 225) v Lenard's Pty Ltd (ACN 010 711 145) (No.2) [2004] FCA 1310 Applied or followed cited 25×
  22. Deputy Commissioner of Taxation v Warrick (No 2) [2004] FCA 918 Cited cited 23×
  23. Boston Commercial Services Pty Ltd v GE Capital Finance Australasia Pty Ltd [2006] FCA 1352 Cited cited 121×
  24. Inspector General in Bankruptcy v Bradshaw [2006] FCA 22 Cited cited 75×
  25. Trade World Enterprises Pty Ltd v Deputy Commissioner of Taxation [2006] VSCA 191 Cited cited 17×
  26. Hawthorn Glen Pty Ltd (ACN 004 061 214) v Aconex Pty Ltd (ACN 091 376 091) (No 1) [2007] FCA 2010 Cited cited 21×
  27. White Industries Aust Ltd v Commissioner of Taxation [2007] FCA 511 Cited cited 169×
  28. Bradken Resources Pty Ltd v Lynx Engineering Consultants Pty Ltd [2008] FCA 1257 Cited cited 23×
  29. Imobilari Pty Ltd v Opes Prime Stockbroking Ltd [2008] FCA 1920 Cited cited 53×
  30. Dandaven v Harbeth Holdings Pty Ltd [2008] FCA 955 Cited cited 54×
  31. Jefferson Ford Pty Ltd v Ford Motor Company of Australia Limited [2008] FCAFC 60 Cited cited 201×
  32. Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41 Cited cited 130×
  33. Adnunat Pty Ltd (ACN 005 816 268) v ITW Construction Systems Australia Pty Ltd (ACN 004 297 009) [2009] FCA 499 Cited cited 30×
  34. Commissioner of Taxation v Grimaldi (No. 5) [2009] FCA 765 Applied or followed cited 6×
  35. Deputy Commissioner of Taxation v Hua Wang Bank Berhad [2010] FCA 1014 Cited cited 72×
  36. Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 2) [2010] FCA 1296 Cited cited 24×
  37. Deputy Commissioner of Taxation v Denlay [2010] QCA 217 Cited cited 17×
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.