Pinpoint · Judgment search

Le v Commissioner of Taxation

[2021] FCA 303 ; (2021) 172 ALD 367

Federal Court of Australia · 30 March 2021 · Official judgment

Cited by 2 indexed judgments

All Cited 2

2021: 1 citing judgment 2024: 1 citing judgment 2021 2022 2023 2024 2025 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 Ross [2021] FCA 766 Cited Federal Court of Australia · cited 8× · judgment
  2. Wang v Commissioner of Taxation [2024] FCA 585 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 (32)

Earliest first, with how this judgment treated each.

  1. Moreau v Federal Commissioner of Taxation [1926] HCA 28 Cited cited 7×
  2. Shell Co of Australia Ltd v Federal Commissioner of Taxation [1930] UKPCHCA 1 Cited cited 44×
  3. Trautwein v Federal Commissioner of Taxation [1936] HCA 77 Cited cited 40×
  4. Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1 Cited cited 715×
  5. McAndrew v Federal Commissioner of Taxation [1956] HCA 62 Cited cited 78×
  6. Krew v Commissioner of Taxation (Cth) (1971) 45 ALJR 324 Cited cited 18×
  7. Drake v Minister for Immigration and Ethnic Affairs [1979] AATA 179 Cited cited 660×
  8. Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Cited cited 221×
  9. Federal Commissioner of Taxation v Dalco [1990] HCA 3 Cited cited 143×
  10. Ma v Federal Commissioner of Taxation [1992] FCA 359 Cited cited 34×
  11. Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd [1994] HCA 58 Cited cited 52×
  12. Immigration and Ethnic Affairs, Minister for v Wu Shan Liang [1996] HCA 6 Cited cited 2,712×
  13. White Industries (Qld) Pty Ltd v Flower & Hart (A Firm) [1998] FCA 806 Cited cited 123×
  14. Rosenberg v Percival [2001] HCA 18 Cited cited 277×
  15. Minister for Immigration and Multicultural Affairs v Rajamanikkam [2002] HCA 32 Cited cited 74×
  16. Dranichnikov v Minister for Immigration and Multicultural Affairs [2003] HCA 26 Cited cited 943×
  17. Expectation Pty Ltd v PRD Realty Pty Ltd [2004] FCAFC 189 Cited cited 63×
  18. NABE v Minister for Immigration & Multicultural & Indigenous Affairs (No 2) [2004] FCAFC 263 Cited cited 637×
  19. Minister for Immigration and Multicultural and Indigenous Affairs v QAAH of 2004 [2006] HCA 53 Cited cited 221×
  20. SZLGP v Minister for Immigration and Citizenship [2009] FCA 1470 Cited cited 57×
  21. Minister for Immigration and Citizenship v SZIAI [2009] HCA 39 Cited cited 538×
  22. VN Railway Pty Ltd v Commissioner of Taxation [2013] FCA 265 Cited cited 4×
  23. Gashi v Commissioner of Taxation [2013] FCAFC 30 Cited cited 31×
  24. Minister for Immigration and Citizenship v Li [2013] HCA 18 Cited cited 1,516×
  25. Sullivan v Civil Aviation Safety Authority [2014] FCAFC 93 Cited cited 174×
  26. Haritos v Commissioner of Taxation [2015] FCAFC 92 Cited cited 286×
  27. Bulsey v State of Queensland [2015] QCA 187 Cited cited 6×
  28. Bosanac v Commissioner of Taxation [2018] FCA 946 Cited cited 7×
  29. DAO16 v Minister for Immigration and Border Protection [2018] FCAFC 2 Cited cited 167×
  30. Hossain v Minister for Immigration and Border Protection [2018] HCA 34 Cited cited 627×
  31. Bosanac v Commissioner of Taxation (2019) 93 ALJR 1327 Cited cited 2×
  32. NGFZ v Federal Commissioner of Taxation [2019] AATA 5410 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.