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Commissioner of Taxation v Douglas

[2020] FCAFC 220 ; (2020) 282 FCR 204

Federal Court of Australia (Full Court) · 4 December 2020 · Official judgment

Cited by 2 indexed judgments

All Cited 2

2022: 1 citing judgment 2023: 1 citing judgment 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. Thera Agri Capital No 2 Pty Ltd v BCC Trade Credit Pty Ltd t/as The Bond & Credit Co [2022] NSWSC 669 Cited Supreme Court of NSW · cited 1× · judgment
  2. McKenzie v Commonwealth Superannuation Corporation [2023] FCA 396 Cited Federal Court of Australia · 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 (23)

Earliest first, with how this judgment treated each.

  1. Inland Revenue Commissioners v Ayrshire Employers Mutual Insurance Association Ltd [1946] 1 All ER 637 Cited cited 12×
  2. Gibb v Federal Commissioner of Taxation [1966] HCA 74 Cited cited 88×
  3. FCT v Harris (1980) 10 ATR 869 Cited
  4. FCT v Harris (1980) 80 ATC 4238 Cited
  5. Federal Commissioner of Taxation v Comber [1986] FCA 92 Cited cited 32×
  6. Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404 Cited cited 217×
  7. Smith v FCT (1987) 19 ATR 274 Cited
  8. Smith v FCT (1987) 74 ALR 411 Cited cited 5×
  9. Smith v Federal Commissioner of Taxation [1987] HCA 48 Cited cited 42×
  10. Tubemakers of Australia Ltd v Federal Commissioner of Taxation (1993) 25 ATR 183 Cited cited 2×
  11. CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2 Cited cited 792×
  12. Newcastle City Council v GIO General Ltd [1997] HCA 53 Cited cited 233×
  13. Kelly v The Queen [2004] HCA 12 Cited cited 194×
  14. San v Rumble (No 2) [2007] NSWCA 259 Cited cited 46×
  15. Taylor v The Owners – Strata Plan No 11564 [2014] HCA 9 Cited cited 266×
  16. Financial Synergy Holdings Pty Ltd v Commissioner of Taxation [2016] FCAFC 31 Cited cited 5×
  17. Moreton Bay Regional Council v Mekpine Pty Ltd [2016] HCA 7 Applied or followed cited 11×
  18. Australian Competition and Consumer Commission v Yazaki Corporation [2018] FCAFC 73 Cited cited 135×
  19. [2020] AATA 494 Cited
  20. [2020] AATA 671 Cited
  21. [2020] AATA 766 Cited
  22. Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187 Cited cited 7×
  23. Construction, Forestry, Maritime, Mining and Energy Union v Australian Building and Construction Commissioner (The Bay Street Appeal) [2020] FCAFC 192 Cited cited 36×
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.