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Oswal v Commissioner of Taxation

[2015] FCA 1439

Federal Court of Australia · 17 December 2015 · Official judgment

Cited by 6 indexed judgments

All Cited 6

2016: 1 citing judgment 2017: 1 citing judgment 2018: 2 citing judgments 2019: 1 citing judgment 2021: 1 citing judgment 2015 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 Oswal (No 6) [2016] FCA 762 Cited Federal Court of Australia · cited 10× · judgment
  2. Clifton v Kerry J Investment Pty Ltd trading as Clenergy [2017] FCA 1379 Cited Federal Court of Australia · cited 3× · judgment
  3. DHQ v DHR [2018] NSWCATAP 128 Cited NCAT Appeal Panel · cited 6× · judgment
  4. ZHC v ZHP [2018] NSWCATAP 190 Cited NCAT Appeal Panel · cited 2× · judgment
  5. Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602 Cited Federal Court of Australia · cited 3× · judgment
  6. ZOI v ZOJ [2021] NSWCATAP 30 Cited NCAT Appeal Panel · 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 (22)

Earliest first, with how this judgment treated each.

  1. Julius v Lord Bishop of Oxford (1880) 5 App Cas 214 Cited cited 71×
  2. Queensland Trustees Limited v Fowles [1910] HCA 51 Cited
  3. New South Wales v Bardolph [1934] HCA 74 Cited cited 27×
  4. House v The King [1936] HCA 40 Cited cited 4,342×
  5. Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1 Cited cited 715×
  6. Sean Investments Pty Ltd v MacKellar [1981] FCA 174 Cited cited 6×
  7. Sean Investments Pty Ltd v MacKellar [1981] FCA 191 Cited cited 154×
  8. Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40 Cited cited 2,191×
  9. [1992] FCA 445 Applied or followed
  10. Precision Pools Pty Ltd v Commissioner of Taxation [1992] FCA 746 Applied or followed cited 16×
  11. [1993] FCA 534 Cited
  12. Strictly Stainless Pty Ltd v Deputy Commissioner of Taxation [1993] FCA 854 Cited
  13. Hutchins, Peter Graeme v Deputy Commissioner of Taxation [1996] FCA 201 Cited cited 38×
  14. Immigration and Ethnic Affairs, Minister for v Wu Shan Liang [1996] HCA 6 Cited cited 2,712×
  15. Grofam Pty Ltd & Ors v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 660 Cited cited 6×
  16. Leach v The Queen [2007] HCA 3 Cited cited 55×
  17. Carr v Western Australia [2007] HCA 47 Cited cited 145×
  18. Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140 Applied or followed cited 7×
  19. Minister for Immigration and Citizenship v Li [2013] HCA 18 Cited cited 1,516×
  20. Commissioner of Taxation v Arnold [2014] FCA 959 Cited cited 4×
  21. Minister for Immigration and Border Protection v Singh [2014] FCAFC 1 Cited cited 378×
  22. NBMZ v Minister for Immigration and Border Protection [2014] FCAFC 38 Cited cited 154×
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.