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Resource Capital Fund III LP v Commissioner of Taxation

[2013] FCA 363

Federal Court of Australia · 26 April 2013 · Official judgment

Cited by 4 indexed judgments

All Applied or followed 1 Cited 3

2014: 2 citing judgments 2015: 1 citing judgment 2016: 1 citing judgment 2013 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. Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC 37 Cited Federal Court of Australia (Full Court) · cited 9× · judgment
  2. Commissioner of Taxation of the Commonwealth of Australia v Resource Capital Fund III LP (No 2) [2014] FCAFC 54 Cited Federal Court of Australia (Full Court) · cited 2× · judgment
  3. Perilya Broken Hill Ltd v Valuer-General (No 8) [2015] NSWLEC 72 Cited Land and Environment Court of NSW · cited 4× · judgment
  4. Commissioner of Taxation v AP Energy Investments Pty Ltd [2016] FCA 577 Applied or followed Federal Court of Australia · cited 2× · 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. Spencer v The Commonwealth [1907] HCA 82 Applied or followed cited 293×
  2. Federal Commissioner of Taxation v United Aircraft Corporation (1944) 68 CLR 525 Cited
  3. Chow Hung Ching v The King [1948] HCA 37 Cited cited 19×
  4. Golder v United Kingdom (1975) 1 EHRR 524 Cited cited 9×
  5. Golder v United Kingdom (1975) 57 ILR 201 Cited cited 3×
  6. James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd [1978] AC 141 Cited cited 29×
  7. Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd [1980] HCA 51 Cited cited 50×
  8. Fothergill v Monarch Airlines Ltd [1981] AC 251 Cited cited 38×
  9. Commonwealth v Tasmania [1983] HCA 21 Cited cited 183×
  10. Riley v The Commonwealth [1985] HCA 82 Cited cited 35×
  11. Chan v Minister for Immigration and Ethnic Affairs [1989] HCA 62 Applied or followed cited 873×
  12. Pancontinental Mining Ltd v Commissioner of Stamp Duties [1989] Qd R 310 Cited
  13. Nischu Pty Ltd v Commissioner of State Taxation (WA) (1990) 21 ATR 329 Applied or followed
  14. Nischu Pty Ltd v Commissioner of State Taxation (WA) (1990) 21 ATR 391 Cited cited 2×
  15. Arnotts Ltd v Trade Practices Commission (1990) 24 FCR 313 Cited cited 89×
  16. Thiel v Federal Commissioner of Taxation [1990] HCA 37 Applied or followed cited 65×
  17. Commissioner of State Taxation (WA) v Nischu Pty Ltd (1991) 4 WAR 437 Applied or followed cited 5×
  18. Victoria v Commonwealth [1996] HCA 56 Cited cited 162×
  19. Applicant A v Minister for Immigration and Ethnic Affairs (1997) 142 ALR 331 Cited cited 83×
  20. Applicant A v Minister for Immigration and Ethnic Affairs (1997) 71 ALJR 381 Cited cited 13×
  21. Commissioner of Taxation v Lamesa Holdings BV [1997] FCA 785 Cited cited 18×
  22. A v Minister for Immigration & Multicultural Affairs [1997] HCA 4 Applied or followed cited 414×
  23. Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28 Cited cited 2,785×
  24. Federal Commissioner of Taxation v Murry [1998] HCA 42 Cited cited 106×
  25. Sydneywide Distributors Pty Ltd v Red Bull Australia Pty Ltd [2002] FCAFC 157 Cited cited 171×
  26. Dranichnikov v Minister for Immigration and Multicultural Affairs [2003] HCA 26 Cited cited 943×
  27. McDermott Industries (Aust) Pty Ltd v FCT (2005) 2005 ATC 4398 Cited
  28. McDermott Industries (Aust) Pty Ltd v FCT (2005) 219 ALR 346 Cited
  29. McDermott Industries (Aust) Pty Ltd v FCT (2005) 59 ATR 358 Cited
  30. McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2005] FCAFC 67 Cited cited 17×
  31. Minister for Immigration and Multicultural and Indigenous Affairs v QAAH of 2004 [2006] HCA 53 Cited cited 221×
  32. NBGM v Minister for Immigration and Multicultural Affairs [2006] HCA 54 Cited cited 25×
  33. Boland v Yates Property Corporation Pty Ltd (2007) 167 ALR 575 Cited cited 3×
  34. Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd (2008) 156 NTR 1 Cited cited 2×
  35. Virgin Holdings SA v Commissioner of Taxation [2008] FCA 1503 Cited cited 4×
  36. Pan Pharmaceuticals Limited (In Liquidation) v Selim [2008] FCA 416 Cited cited 9×
  37. Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41 Cited cited 830×
  38. Russell v Commissioner of Taxation (2011) 190 FCR 449 Cited cited 7×
  39. Commissioner of Taxation v SNF (Australia) Pty Ltd [2011] FCAFC 74 Applied or followed cited 31×
  40. Dasreef Pty Limited v Hawchar [2011] HCA 21 Cited cited 391×
  41. Minister for Home Affairs v Zentai (2012) 289 ALR 644 Cited
  42. Minister for Home Affairs v Zentai (2012) 289 CLR 644 Cited
  43. Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55 Cited cited 470×
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.