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Re Citibank Ltd v Commissioner of Taxation; Deputy Commissioner of Taxation, Melbourne; Douglas Francis Booth; Norman Rosenbaum and Deputy Commissioner of Taxation, Sydney   flag 

[1988] FCA 306
Federal Court of Australia
Australia - Commonwealth
2nd September, 1988

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s13
Acts Interpretation Act 1901 (Cth) s21
Crimes Act 1914 (Cth)
Customs Act 1901 (Cth)
Assessment Act 1986 (Cth) s127, s128
Income Tax Assessment Act 1936 (Cth) s127, s263, s264
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s2, s8
Trust Recoupment Tax Assessment (Cth)
Administration Act 1982 (Cth) s58
Telecommunications (Interception) Act 1979 (Cth)
Assessment Act 1982 (Cth) s4
Taxation Laws Amendment Act (Cth)
Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth 31 Jul 1986 AustLII flag 4068
Lebanese Moslem Association v Minister for Immigration and Ethnic Affairs (1986) 11 FCR 543; (1986) 67 ALR 195 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 15
Arno v Forsyth (1986) 9 FCR 576; (1986) 65 ALR 125 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 65
[1986] Ottawa Law Review 25 [1986] Ottawa Law Review 25 Ottawa Law Review Canada circa 1986 HeinOnline / LexisNexis flag 1
Australian Broadcasting Corporation v Cloran (1984) 4 FCR 151; (1984) 57 ALR 742 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 39
"Questions of Privilege and Openness: Proposed Search and Seizure Reforms" (1984) 29 McGill Law Journal 651 McGill Law Journal Canada circa 1984 HeinOnline / LexisNexis flag 1
Baker v Campbell [1983] HCA 39; (1983) 153 CLR 52; (1983) 49 ALR 385; (1983) 57 ALJR 749; 14 ATR 713; (1983) 83 ATC 4,747 High Court of Australia Australia - Commonwealth 26 Oct 1983 AustLII flag 759
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 320
Crowley v Murphy [1981] FCA 31; (1981) 52 FLR 123; (1981) 34 ALR 496 Federal Court of Australia Australia - Commonwealth 19 Mar 1981 AustLII flag 95
Inland Revenue Commissioners v Rossminster Ltd [1979] UKHL 5; [1980] AC 952; [1980] 1 All ER 80; [1980] 2 WLR 1 House of Lords United Kingdom 13 Dec 1979 BAILII flag 279
Re Reference Under Section 11 of Ombudsman Act 1976 for an Advisory Opinion; Ex parte Director-General of Social Services [1979] AATA 34; (1979) 2 ALD 86 Administrative Appeals Tribunal Australia 29 Mar 1979 AustLII flag 74
FCT v Australia and New Zealand Banking Group Ltd (Smorgon's Case) (1979) 143 CLR 499 Australia - Commonwealth circa 1979 Legal Online / Westlaw flag 150
Southwestern Indemnities Ltd v Bank of New South Wales [1973] HCA 52; (1973) 129 CLR 512; 1 ALR 517; (1973) 4 ATR 130; 47 ALJR 600 High Court of Australia Australia - Commonwealth 9 Nov 1973 AustLII flag 21
Electronic Industries Ltd v Mayor of City of Oakleigh [1973] VicRp 15; [1973] VR 177; (1972) 28 LGRA 426 Australia - Victoria 13 Sep 1972 AustLII flag 13
R v Tillett; Ex parte Newton (1969) 14 FLR 101 Australia 28 May 1968 PacLII flag 113
Allen v Thorn Electrical Industries Ltd [1968] 1 QB 487 United Kingdom circa 1968 LexisNexis / Westlaw flag 13
Owendale Pty Ltd v Anthony [1967] HCA 52; (1967) 117 CLR 539; 40 ALJR 446 High Court of Australia Australia - Commonwealth 24 Aug 1967 AustLII flag 65
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 5910
Melbourne Corporation v Barry [1922] HCA 56; (1922) 31 CLR 174; 29 ALR 86; 44 ALT 20 High Court of Australia Australia - Commonwealth 15 Dec 1922 AustLII flag 133
Smorgon v Australia and New Zealand Banking Group Ltd [1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137 High Court of Australia Australia - Commonwealth 3 Dec 1906 AustLII flag 101
Clough v Leahy [1904] HCA 38; (1904) 2 CLR 139; 11 ALR 32 High Court of Australia Australia - Commonwealth 5 Dec 1904 AustLII flag 123
Home v Lord F C Bentinck [1820] EngR 447; 129 ER 907; (1820) 2 Brod & Bing 130 Court of Common Pleas United Kingdom circa 1820 CommonLII flag 13
R versus John Wilkes, Esq [1799] EngR 484; 95 ER 737; (1799) 2 Wils KB 151 King's Bench United Kingdom circa 1799 CommonLII flag 6
Huckle versus Money [1799] EngR 225; 2 Wils KB 205; 95 ER 768 King's Bench United Kingdom circa 1799 CommonLII flag 44
Entick v Carrington 95 ER 897; (1765) 2 Wils KB 275 United Kingdom circa 1979 CommonLII flag 39

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