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Quality Publications Australia Pty Limited v Commissioner of Taxation

[2012] FCA 256 ; (2012) 202 FCR 574

Federal Court of Australia · 28 March 2012 · Official judgment

Cited by 2 indexed judgments

All Cited 2

2016: 1 citing judgment 2023: 1 citing judgment 2012 2014 2016 2018 2020 2022 2024 2026
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

Sort: Oldest first Newest first Most cited

  1. Ward v Commissioner of Taxation [2016] FCAFC 132 Cited Federal Court of Australia (Full Court) · cited 3× · judgment
  2. Roufeil as Trustee of the Bankrupt Estate of Tarrant v Tarrant Enterprises Pty Ltd as Trustee for the MRT Family Trust [2023] FCAFC 142 Cited Federal Court of Australia (Full Court) · cited 3× · 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. William Brandt's Sons & Co v Dunlop Rubber Co Ltd [1905] AC 454 Cited cited 26×
  2. Spencer v The Commonwealth [1907] HCA 82 Cited cited 293×
  3. Re Stevens (1929) 1 ABC 90 Cited cited 4×
  4. Re Ruwaldt (1931) 3 ABC 245 Cited cited 2×
  5. Re Smith (1933) 6 ABC 49 Cited cited 8×
  6. Fadden v Commissioner of Taxation (1945) 70 CLR 555 Applied or followed cited 2×
  7. Norman v Federal Commissioner of Taxation [1963] HCA 21 Cited cited 108×
  8. Bray v Commissioner of Taxation (No 2) (1971) 123 CLR 348 Applied or followed
  9. Whim Creek Consolidated (NL) v FCT (1977) 17 ALR 421 Cited cited 6×
  10. Whim Creek Consolidated (NL) v FCT (1977) 8 ATR 154 Cited cited 2×
  11. Brookton Co-operative Society Ltd v Federal Commissioner of Taxation (1981) 147 CLR 441 Cited cited 23×
  12. Commissioner of Taxation v P Iori & Sons Pty Ltd (1987) 15 FCR 363 Cited cited 5×
  13. Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 7 AAR 248 Cited cited 3×
  14. Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 75 ALR 287 Cited cited 7×
  15. Barnsdall v Federal Commissioner of Taxation (1988) 81 ATR 1352 Cited
  16. East Finchley Pty Ltd v Federal Commissioner of Taxation (1989) 90 ALR 457 Cited cited 25×
  17. East Finchley Pty Ltd v Federal Commissioner of Taxation [1989] FCA 720 Cited cited 6×
  18. Will Trust v Federal Commissioner of Taxation (1990) 21 ATR 1123 Cited cited 7×
  19. Pro-Image Studios v Commonwealth Bank of Australia (1991) 4 ASCR 586 Applied or followed
  20. Fruehauf Finance Corporation Pty Ltd v Zurich Australian Insurance Ltd (1993) 32 NSWLR 735 Distinguished cited 6×
  21. Granby Pty Ltd v Federal Commissioner of Taxation (1995) 30 ATR 400 Cited cited 2×
  22. Collis v Federal Commissioner of Taxation (1996) 33 ATR 438 Cited cited 5×
  23. Sheahan v Carrier Air Conditioning Pty Ltd [1997] HCA 37 Cited cited 31×
  24. Starco Developments Pty Ltd v Ladd [1999] 2 Qd R 542 Cited cited 2×
  25. Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd [2001] FCA 1833 Cited cited 659×
  26. Giles J; Skourdoumbis v Findlay (2002) 114 IR 318 Distinguished
  27. Skourdoumbis v Findlay (2002) 190 ALR 554 Distinguished cited 2×
  28. Re RAL and Federal Commissioner of Taxation (2002) 50 ATR 1076 Cited cited 2×
  29. Baxter v Commissioner of Taxation (2002) 51 ATR 209 Cited cited 2×
  30. Visa International Service Association v Reserve Bank of Australia [2003] FCA 977 Cited cited 38×
  31. Pacific Carriers Limited v BNP Paribas [2004] HCA 35 Applied or followed cited 554×
  32. Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd [2004] HCA 52 Applied or followed cited 984×
  33. Commissioner of Taxation v R & D Holdings Pty Limited [2007] FCAFC 107 Applied or followed cited 8×
  34. Franklins Pty Ltd v Metcash Trading Ltd [2009] NSWCA 407 Applied or followed cited 318×
  35. Commissioner of Taxation v Rozman [2010] FCA 324 Applied or followed cited 9×
  36. Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134 Cited cited 10×
  37. Commissioner of Taxation v BHP Billiton Limited [2011] HCA 17 Applied or followed cited 15×
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.