Pinpoint · Judgment search

Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia

[2019] FCAFC 131

Federal Court of Australia (Full Court) · 21 August 2019 · Official judgment

Cited by 1 indexed judgment

All Cited 1

2019: 1 citing judgment 2019 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. Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation [2019] FCA 1582 Cited Federal Court of Australia · 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 (14)

Earliest first, with how this judgment treated each.

  1. Batagol v Federal Commissioner of Taxation [1963] HCA 51 Cited cited 62×
  2. Re Bolton; Ex parte Beane [1987] HCA 12 Cited cited 320×
  3. Commissioner of Taxation v Murray (1990) 21 FCR 436 Cited cited 12×
  4. CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2 Cited cited 792×
  5. Carr v Western Australia [2007] HCA 47 Cited cited 145×
  6. Ajinomoto Co Inc v NutraSweet Australia Pty Ltd [2008] FCAFC 34 Cited cited 9×
  7. Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32 Cited cited 202×
  8. Re North Sydney Developments Pty Ltd and Federal Commissioner of Taxation [2014] AATA 363 Cited
  9. Taylor v The Owners – Strata Plan No 11564 [2014] HCA 9 Cited cited 266×
  10. Cavric v Willoughby City Council [2015] NSWCA 182 Cited cited 7×
  11. SZTAL v Minister for Immigration and Border Protection [2017] HCA 34 Cited cited 583×
  12. Australian Mines and Metals Association Inc v Construction, Forestry, Maritime, Mining and Energy Union [2018] FCAFC 223 Cited cited 14×
  13. SAS Trustee Corporation v Miles [2018] HCA 55 Cited cited 81×
  14. Linfox Australia Pty Ltd v Federal Commissioner of Taxation [2019] AATA 222 Cited cited 2×
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.