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Commissioner of Taxation v Esso Australia Resources Pty Ltd

[2024] FCAFC 151

Federal Court of Australia (Full Court) · 22 November 2024 · Official judgment

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Authorities cited (31)

Earliest first, with how this judgment treated each.

  1. Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 TC 427 Cited cited 4×
  2. Commissioner of Taxes (Vic) v Phillips [1936] HCA 11 Cited cited 8×
  3. Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69 Cited cited 44×
  4. Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28 Cited cited 48×
  5. Radaich v Smith [1959] HCA 45 Cited cited 79×
  6. Arthur Murray (NSW) Pty Ltd v Federal Commissioner of Taxation [1965] HCA 58 Cited cited 34×
  7. Federal Commissioner of Taxation v Harris [1980] FCA 74 Cited cited 5×
  8. GP International Pipecoaters Pty Ltd v Federal Commissioner of Taxation [1990] HCA 25 Cited cited 72×
  9. Commissioner of Taxation v Northumberland Development Co Pty Ltd (1995) 59 FCR 103 Cited cited 14×
  10. Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28 Cited cited 2,785×
  11. Brooks v Commission of Taxation [2000] FCA 721 Cited cited 18×
  12. Commissioner of Taxation v Scully [2000] HCA 6 Cited cited 41×
  13. Sommer v Commissioner of Taxation of the Commonwealth of Australia [2002] FCA 1205 Cited cited 2×
  14. Chief Commissioner of State Revenue v Dick Smith Electronics Holdings Pty Ltd [2005] HCA 3 Cited cited 24×
  15. Woodside Energy Ltd v Commissioner of Taxation [2009] FCAFC 12 Cited cited 11×
  16. Chartbrook Ltd v Persimmon Homes Ltd [2009] UKHL 38 Cited cited 94×
  17. Travelex Ltd v Commissioner of Taxation [2010] HCA 33 Cited cited 62×
  18. Esso Australia Resources Pty Ltd v The Commissioner of Taxation [2011] FCA 360 Cited cited 10×
  19. Esso Australia Resources Pty Ltd v Commissioner of Taxation [2011] FCAFC 154 Cited cited 13×
  20. PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation [2014] FCAFC 71 Cited cited 3×
  21. Commissioner of State Revenue v Lend Lease Development Pty Ltd [2014] HCA 51 Cited cited 9×
  22. Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7 Cited cited 680×
  23. Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 Cited cited 13×
  24. Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187 Cited cited 7×
  25. Minister for Home Affairs v DMA18 as litigation guardian for DLZ18 [2020] HCA 43 Cited cited 13×
  26. HDI Global Specialty SE v Wonkana No. 3 Pty Ltd [2020] NSWCA 296 Cited cited 52×
  27. Mussalli v Commissioner of Taxation [2021] FCAFC 71 Cited
  28. The Queen v Rolfe [2021] HCA 38 Cited cited 4×
  29. Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 Cited cited 72×
  30. Esso Australia Resources Pty Ltd v Commissioner of Taxation [2024] FCA 87 Cited cited 2×
  31. PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86 Cited cited 2×
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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.

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