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Lewski v Commissioner of Taxation

[2017] FCAFC 145 ; (2017) 254 FCR 14

Federal Court of Australia (Full Court) · 18 September 2017 · Official judgment

Cited by 4 indexed judgments

All Cited 4

2020: 2 citing judgments 2021: 2 citing judgments 2017 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. CRC Gosford Pty Ltd & Anor v Columbus Investment Services Ltd as Trustee for the Gosford Ownership Trust and the Gosford Landholding Trust & Anor [2020] NSWSC 1153 Cited Supreme Court of NSW · cited 1× · judgment
  2. Carter v Commissioner of Taxation [2020] FCAFC 150 Cited Federal Court of Australia (Full Court) · cited 6× · judgment
  3. Commissioner of Taxation v Ross [2021] FCA 766 Cited Federal Court of Australia · cited 8× · judgment
  4. SIF Holdings Pty Ltd v CRC Gosford Pty Ltd [2021] NSWCA 174 Cited NSW Court of Appeal · 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 (54)

Earliest first, with how this judgment treated each.

  1. Standing v Bowring (1885) 31 Ch D 282 Cited cited 8×
  2. Owners of SS Kalibia v Wilson [1910] HCA 77 Cited cited 28×
  3. [1913] VLR 460 Cited
  4. Glenn v Federal Commissioner of Land Tax [1915] HCA 57 Cited cited 30×
  5. Fell v Fell [1922] HCA 55 Cited cited 81×
  6. Life Insurance Co of Australia Ltd v Phillips [1925] HCA 18 Cited cited 126×
  7. McDonald v Dennys Lascelles Ltd [1933] HCA 25 Cited cited 220×
  8. House v The King [1936] HCA 40 Cited cited 4,342×
  9. New Zealand Flax Investments Ltd v Federal Commissioner of Taxation (1938) 61 CLR 179 Cited cited 31×
  10. Lady Naas v Westminster Bank Ltd [1940] AC 366 Cited cited 19×
  11. Dougan v Ley [1946] HCA 3 Cited cited 30×
  12. Federal Commissioner of Taxation v Cornell [1946] HCA 32 Cited cited 11×
  13. Bank of NSW v The Commonwealth [1948] HCA 7 Cited cited 204×
  14. Pianta v National Finance & Trustees Ltd [1964] HCA 61 Cited cited 34×
  15. Re Kilpatrick's Policies Trusts [1966] Ch 730 Cited cited 2×
  16. Whitlock v Brew [1968] HCA 71 Cited cited 53×
  17. Re Baden's Deed Trust [1969] 2 Ch 388 Cited cited 4×
  18. Sargent v ASL Developments Ltd [1974] HCA 40 Cited cited 274×
  19. Inland Revenue Commissioners v McMullen [1981] AC 1 Cited cited 7×
  20. Meehan v Jones [1982] HCA 52 Cited cited 113×
  21. Turner v Turner [1984] Ch 100 Cited cited 5×
  22. JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd [1985] VR 891 Cited cited 23×
  23. Commissioner of Taxation v Raymor (NSW) Pty Ltd (1990) 24 FCR 90 Cited cited 17×
  24. ANZ Executors & Trustees Ltd v Humes Ltd [1990] VR 615 Cited cited 15×
  25. Vegners v Federal Commissioner of Taxation (1991) 21 ATR 1347 Cited cited 4×
  26. Gilder v Federal Commissioner of Taxation (1991) 22 ATR 872 Cited
  27. Lighthouse Philatelics Pty Ltd v Commissioner of Taxation [1991] FCA 667 Cited cited 15×
  28. Harmer v Federal Commissioner of Taxation [1991] HCA 51 Cited cited 57×
  29. Coles Myer Finance Ltd v Federal Commissioner of Taxation (1993) 176 CLR 640 Cited cited 47×
  30. Commissioner of Taxation v Woolcombers (WA) Pty Ltd (1993) 47 FCR 561 Cited cited 12×
  31. Walsh Bay Developments Pty Ltd v Federal Commissioner of Taxation [1994] FCA 703 Cited cited 17×
  32. Sharp Corporation of Australia Pty Ltd v Collector of Customs [1995] FCA 707 Applied or followed cited 60×
  33. McLean v Commissioner of Taxation (1996) 66 FCR 106 Cited cited 2×
  34. Chapmans Ltd v Australian Stock Exchange Ltd [1996] FCA 474 Cited cited 31×
  35. Harrington v Lowe [1996] HCA 8 Cited cited 68×
  36. Queensland v JL Holdings Pty Ltd [1997] HCA 1 Cited cited 613×
  37. Re Cavill Hotels Pty Ltd [1998] 1 Qd R 396 Applied or followed cited 2×
  38. Garcia v National Australia Bank Ltd [1998] HCA 48 Cited cited 193×
  39. BRK (Bris) Pty Ltd v Commissioner of Taxation [2001] FCA 164 Cited cited 11×
  40. Ramsden v Federal Commissioner of Taxation (2004) 56 ATR 42 Cited
  41. Nemesis Australia Pty Ltd v Commissioner of Taxation (2005) 150 FCR 152 Cited
  42. Commissioner of Taxation of the Commonwealth of Australia v Ramsden [2005] FCAFC 39 Cited cited 13×
  43. Commissioner of Taxation v Citylink Melbourne Limited [2006] HCA 35 Cited cited 33×
  44. NIML Ltd v MAN Financial Australia Ltd [2006] VSCA 128 Cited cited 12×
  45. Re Applicant and Federal Commissioner of Taxation (2008) 73 ATR 675 Cited
  46. Federal Commissioner of Taxation v Malouf (2009) 174 FCR 581 Cited cited 5×
  47. Aon Risk Services Australia Limited v Australian National University [2009] HCA 27 Applied or followed cited 1,635×
  48. United Group Rail Services Limited v Rail Corporation New South Wales [2009] NSWCA 177 Cited cited 66×
  49. Byrnes v Kendle [2011] HCA 26 Cited cited 186×
  50. City of Subiaco v Local Government Advisory Board [2011] WASC 322 Cited cited 2×
  51. Haritos v Commissioner of Taxation [2015] FCAFC 92 Cited cited 286×
  52. Mount Bruce Mining Pty Ltd v Wright Prospecting Pty Ltd [2015] HCA 37 Cited cited 531×
  53. Segelov v Ernst & Young Services Pty Ltd [2015] NSWCA 156 Cited cited 24×
  54. [2016] AATA 1010 Cited
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.