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Simplot Australia Pty Limited v Commissioner of Taxation

[2023] FCA 1115

Federal Court of Australia · 22 September 2023 · Official judgment

Cited by 1 indexed judgment

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2023: 1 citing judgment 2023 2024 2025 2026
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  1. Simplot Australia Pty Limited v Commissioner of Taxation (Costs) [2023] FCA 1226 Cited Federal Court of Australia · judgment

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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 (18)

Earliest first, with how this judgment treated each.

  1. Mills v O'Donoghue (1908) 10 WAR 81 Cited
  2. Australian Gas Light Co v Valuer-General [1940] NSWStRp 9 Cited cited 240×
  3. Olive v Carroll [1941] VLR 37 Applied or followed
  4. NSW Associated Blue-Metal Quarries Ltd v Federal Commissioner of Taxation (1955) 94 CLR 509 Applied or followed cited 11×
  5. New South Wales Associated Blue-Metal Quarries Ltd v FCT [1955] ALR 441 Applied or followed
  6. Seay v Eastwood [1976] 1 WLR 1117 Cited cited 4×
  7. Commissioner of Taxation of the Commonwealth of Australia v Chubb Australia Ltd [1995] FCA 147 Cited cited 34×
  8. (1999) 21 Sydney Law Review 337 Cited cited 4×
  9. MacKiewicz v KAL Holdings Pty Ltd [1999] WASCA 84 Cited
  10. Clean Investments Pty Ltd v Commissioner of Taxation [2001] FCA 80 Cited cited 6×
  11. Air International Pty Ltd v Chief Executive Officer of Customs (2002) 121 FCR 149 Cited cited 7×
  12. Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58 Cited cited 59×
  13. Cascade Brewery Company Pty Limited v Commissioner of Taxation [2006] FCA 821 Cited cited 5×
  14. JMB Beverages Pty Ltd v Commissioner of Taxation [2009] FCA 668 Cited cited 4×
  15. Lansell House Pty Ltd v Commissioner of Taxation [2010] FCA 329 Cited cited 6×
  16. Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6 Cited cited 6×
  17. Dasreef Pty Limited v Hawchar [2011] HCA 21 Cited cited 391×
  18. Uber B.V. v Commissioner of Taxation [2017] FCA 110 Cited cited 5×
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.