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Roy Morgan Research Pty Ltd v Commissioner of Taxation

[2010] FCAFC 52 ; (2010) 184 FCR 448

Federal Court of Australia (Full Court) · 26 May 2010 · Official judgment

Cited by 24 indexed judgments

All Applied or followed 2 Cited 22

2010: 1 citing judgment 2011: 3 citing judgments 2012: 2 citing judgments 2013: 1 citing judgment 2015: 3 citing judgments 2016: 1 citing judgment 2017: 2 citing judgments 2018: 1 citing judgment 2019: 1 citing judgment 2020: 5 citing judgments 2021: 1 citing judgment 2023: 2 citing judgments 2024: 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. EdSonic Pty Ltd v Cassidy [2010] FCA 1008 Cited Federal Court of Australia · cited 1× · judgment
  2. On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) [2011] FCA 366 Cited Federal Court of Australia · cited 37× · judgment
  3. Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35 Cited High Court of Australia · cited 22× · judgment
  4. ACE Insurance Ltd v Trifunovski [2011] FCA 1204 Cited Federal Court of Australia · cited 31× · judgment
  5. Barney v United Kingdom [2012] FCA 51 Applied or followed Federal Court of Australia · cited 3× · judgment
  6. Tuitaalili v Minister for Immigration and Citizenship [2012] FCAFC 24 Cited Federal Court of Australia (Full Court) · cited 7× · judgment
  7. ACE Insurance Limited v Trifunovski [2013] FCAFC 3 Applied or followed Federal Court of Australia (Full Court) · cited 33× · judgment
  8. Tarrant v Australian Securities and Investments Commission [2015] FCAFC 8 Cited Federal Court of Australia (Full Court) · cited 19× · judgment
  9. Haritos v Commissioner of Taxation [2015] FCAFC 92 Cited Federal Court of Australia (Full Court) · cited 286× · judgment
  10. Martin v Comcare [2015] FCAFC 169 Cited Federal Court of Australia (Full Court) · cited 7× · judgment
  11. Fair Work Ombudsman v Ecosway Pty Ltd [2016] FCA 296 Cited Federal Court of Australia · cited 11× · judgment
  12. Frugtniet v Migration Agents Registration Authority [2017] FCA 537 Cited Federal Court of Australia · cited 6× · judgment
  13. Oze-Igiehon v Uber Technology Inc [2017] FCA 1024 Cited Federal Court of Australia · cited 3× · judgment
  14. Whitby v ZG Operations Australia Pty Ltd [2018] FCA 1934 Cited Federal Court of Australia · cited 8× · judgment
  15. Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2019] FCA 1806 Cited Federal Court of Australia · cited 5× · judgment
  16. Mutch v ISG Management Pty Ltd [2020] FCA 362 Cited Federal Court of Australia · cited 6× · judgment
  17. Jensen v Cultural Infusion (Int) Pty Ltd [2020] FCA 358 Cited Federal Court of Australia · cited 3× · judgment
  18. Wonson v Comcare [2020] FCAFC 76 Cited Federal Court of Australia (Full Court) · cited 12× · judgment
  19. Jamsek v ZG Operations Australia Pty Ltd [2020] FCAFC 119 Cited Federal Court of Australia (Full Court) · cited 10× · judgment
  20. Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2020] FCAFC 122 Cited Federal Court of Australia (Full Court) · cited 12× · judgment
  21. AGC Roof Maintenance Northern Division Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 199 Cited NCAT Administrative and Equal Opportunity · judgment
  22. Kelly v Commonwealth of Australia as represented by Services Australia (formerly the Department of Human Services) [2023] FCA 69 Cited Federal Court of Australia · cited 1× · judgment
  23. EFEX Group Pty Ltd v Bennett [2023] FCA 508 Cited Federal Court of Australia · cited 3× · judgment
  24. Adelaide Concrete Cutting & Drilling Pty Ltd v Marino (No 2) [2024] NSWSC 499 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 (43)

Earliest first, with how this judgment treated each.

  1. Colonial Mutual Life Assurance Society Ltd v Producers and Citizens Co-operative Assurance Co of Australia Ltd [1931] HCA 53 Distinguished cited 109×
  2. Matthews v Chicory Marketing Board (Vic) [1938] HCA 38 Cited cited 37×
  3. South Australia v The Commonwealth [1942] HCA 14 Cited cited 35×
  4. British Medical Association v The Commonwealth (1949) 79 CLR 207 Cited
  5. Humberstone v Northern Timber Mills [1949] HCA 49 Cited cited 64×
  6. Federal Commissioner of Taxation v Wade [1951] HCA 66 Cited cited 69×
  7. Wright v Attorney-General (Tas) [1954] HCA 26 Cited cited 7×
  8. Neale v Atlas Products (Vic) Pty Ltd [1955] HCA 18 Cited cited 15×
  9. Marshall v Whittaker's Building Supply Co [1963] HCA 26 Cited cited 54×
  10. Ex parte Australian National Airways Pty Ltd [1964] HCA 15 Cited cited 28×
  11. Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497 Cited cited 19×
  12. Williams v Bill Williams Pty Ltd [1971] 1 NSWLR 547 Applied or followed cited 35×
  13. Australian Mutual Provident Society v Chaplin [1978] UKPC 7 Cited cited 79×
  14. Hope v Bathurst City Council [1980] HCA 16 Applied or followed cited 445×
  15. Commonwealth v Hospital Contribution Fund of Australia [1982] HCA 13 Cited cited 80×
  16. Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1 Cited cited 342×
  17. Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40 Cited cited 2,191×
  18. Alexandra Private Geriatric Hospital Pty Ltd v The Commonwealth [1987] HCA 6 Cited cited 12×
  19. TNT Skypak International (Aust) Pty Ltd v Federal Commissioner of Taxation [1988] FCA 119 Cited cited 214×
  20. Air Caledonie International v Commonwealth [1988] HCA 61 Cited cited 54×
  21. John v Federal Commissioner of Taxation [1989] HCA 5 Cited cited 95×
  22. Re Nolan; Ex parte Young [1991] HCA 29 Cited cited 58×
  23. World Book Pty Ltd v Federal Commissioner of Taxation (1992) 23 ATR 412 Cited cited 2×
  24. Hall (Inspector of Taxes) v Lorimer [1992] 1 WLR 939 Applied or followed cited 26×
  25. Australian Tape Manufacturers Association Ltd v The Commonwealth [1993] HCA 10 Applied or followed cited 72×
  26. Northern Suburbs General Cemetery Reserve Trust v The Commonwealth [1993] HCA 12 Applied or followed cited 27×
  27. (1996) 33 ATR 361 Cited
  28. Vabu Pty Ltd v Federal Commissioner of Taxation (1996) 33 ATR 537 Cited cited 25×
  29. Victoria v Commonwealth [1996] HCA 56 Cited cited 162×
  30. Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue (Vic) (1997) 37 ATR 528 Cited cited 9×
  31. Chen v Minister for Immigration and Multicultural Affairs [2000] FCA 1901 Cited cited 51×
  32. The Grain Pool of WA v The Commonwealth [2000] HCA 14 Cited cited 69×
  33. The Queen v Hughes [2000] HCA 22 Cited cited 93×
  34. Vetter v Lake Macquarie City Council [2001] HCA 12 Cited cited 191×
  35. Hollis v Vabu Pty Ltd [2001] HCA 44 Cited cited 260×
  36. Luton v Lessels [2002] HCA 13 Cited cited 45×
  37. Austin v The Commonwealth of Australia [2003] HCA 3 Cited cited 64×
  38. Commissioner of State Taxation v Roy Morgan Research Centre Pty Ltd (2004) 90 SASR 12 Cited cited 2×
  39. Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2008) 243 ALR 728 Cited
  40. Comcare v Davies [2008] FCA 393 Cited cited 11×
  41. Hussain v Minister for Foreign Affairs [2008] FCAFC 128 Cited cited 69×
  42. Roy Morgan Research Pty Ltd v Commissioner of Taxation [2009] AATA 702 Cited
  43. Wong v Commonwealth of Australia [2009] HCA 3 Cited cited 21×
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.