Esso Australia Resources Ltd v Commissioner of Taxation of the Commonwealth of Australia

JurisdictionAustralia Federal only
Neutral Citation1999-1221 HCA A,[1999] HCA 67
Year1999
Date1999
CourtHigh Court
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61 cases
  • Shaw v Minister for Immigration and Multicultural Affairs
    • Australia
    • High Court
    • December 9, 2003
    ...ALR 37 at 40-41, 55, 66, 82. 44 (2002) 77 ALJR 1 at 15 [87]; 193 ALR 37 at 55. 45 (1988) 165 CLR 178. 46 (1988) 165 CLR 178 at 184. 47 (1999) 201 CLR 49 at 71 [55], 101-106 [152]-[167]. 48 (1989) 166 CLR 417 at 438-439. 49 (1982) 150 CLR 49 at 55-58. 50 Section 51 of the Constitution states......
  • Lucio Robert Paciocco and Another v Australia and New Zealand Banking Group Ltd
    • Australia
    • High Court
    • July 27, 2016
    ...485 at 509–510 [57] per Gaudron, Gummow and Hayne JJ; [1999] HCA 65; Esso Australia Resources Ltd v Federal Commissioner of Taxation (1999) 201 CLR 49 at 61–62 [23] per Gleeson CJ, Gaudron and Gummow JJ; [1999] HCA 67; John Pfeiffer Pty Ltd v Rogerson (2000) 203 CLR 503; [2000] HCA 36 and s......
  • Baker v R
    • Australia
    • High Court
    • August 15, 2012
    ...Crim R 108 at 114 [17]. 92R v Martin (2002) 134 A Crim R 568 at 575 [21]. 93 For example, Bannon v The Queen (1995) 185 CLR 1 at 22. 94 (1999) 201 CLR 49 at 62 [23]; [1999] HCA 95 (1999) 201 CLR 49 at 62 [24]. 96 [1979] AC 731 at 743. 97 (1995) 185 CLR 1 at 41. 98 See above at [54]. 99 See ......
  • Xyz v Commonwealth
    • Australia
    • High Court
    • June 13, 2006
    ...per Brennan CJ, McHugh, Gummow and Kirby JJ. 314 (1982) 150 CLR 49 at 56. 315 (1982) 150 CLR 49 at 57. 316 (1982) 150 CLR 49 at 58. 317 (1999) 201 CLR 49 at 104–105 318 See Victoria v The Commonwealth(Industrial Relations Act Case) (1996) 187 CLR 416 at 484 per Brennan CJ, Toohey, Gaudron, ......
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2 firm's commentaries
  • Australia-U.S. Cooperation in Criminal Cases
    • United States
    • JD Supra United States
    • June 4, 2021
    ...Mangouras, 980 F.3d at 99.32 Baker v Campbell (1983) 153 CLR 52.33 Esso Australia Resources Ltd v Federal Commissioner of Taxation (1999) 201 CLR 49.34 Australian Competition and Consumer Commission v Australian Safeway Stores Pty Ltd (1998) 81 FCR 526.35 R v Bell; Ex parte Lees (1980) 146 ......
  • What is so special about lawyers anyway? - Legal professional privilege
    • Australia
    • Mondaq Australia
    • December 26, 2018
    ...>. 2 Esso Australia Resources Ltd v Commissioner of Taxation (1999) 201 CLR 49 at 64–65 [35]. 3 Justice Keane, "Access to Justice and Other Shibboleths" (Speech presented to the Judicial College of Australia Colloquium, Melbourne, 10 October 2009). 4 Ibid [64]. 5 Ibid [64]-[65]. 6 For examp......
5 books & journal articles
  • The defence of joint illegal enterprise.
    • Australia
    • Melbourne University Law Review Vol. 34 No. 2, August 2010
    • August 1, 2010
    ...'A Revival of the Doctrine of Attainder?', above n 78, 487-90. (118) Esso Australia Resources Ltd v Federal Commissioner of Taxation (1999) 201 CLR 49, 61-3 [23]-[28] (Gleeson C J, Gaudron and Gummow (119) The main exception to this proposition relates to New South Wales. The statutory ille......
  • Common law divergences.
    • Australia
    • Melbourne University Law Review Vol. 37 No. 2, August - August 2013
    • August 1, 2013
    ...conduct), pt 2-2 (unconscionable conduct). (148) See especially Esso Australia Resources Ltd v Federal Commissioner of Taxation (1999) 201 CLR 49, 61-3 [23]-[28] (Gleeson CJ, Gaudron and Gummow JJ). See also Paul Finn, 'Statutes and the Common Law: The Continuing Story' in Suzanne Corcoran ......
  • The liability of accessories under statute, in equity, and in criminal law: some common problems and (perhaps) common solutions.
    • Australia
    • Melbourne University Law Review Vol. 34 No. 1, April 2010
    • April 1, 2010
    ...development of the common law on the basis of legislation, see Esso Australia Resources Ltd v Federal Commissioner of Taxation (1999) 201 CLR 49, 61-3 [23]-[25] (Gleeson CJ, Gaudron and Gummow JOACHIM DIETRICH, LI.B (Qld), PhD (ANU); Associate Professor, Faculty of Law, Bond University. My ......
  • Trusts and statutes.
    • Australia
    • Melbourne University Law Review Vol. 39 No. 2, December 2015
    • December 1, 2015
    ...241 CLR 539, 549 [23] (French CJ, Gummow, Hayne, Crennan and Bell JJ). (39) Ibid. (40) Ibid 550 [24]. (41) (2010) 240 CLR 481. (42) (1999) 201 CLR 49. (43) Ibid 60 [19] (Gleeson CJ, Gaudron and Gummow (44) Ibid 60 [20], quoting Atiyah, above n 9, 6. (45) Donovan W M Waters, 'The Revision an......
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