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Re Foreman & Sons Pty Ltd; Uther v Federal Commissioner of Taxation

Cited authorities 13 Cited in 43 Precedent Map Related
Vincent
JurisdictionAustralia Federal only
Judgment Date1947
Neutral Citation1947-1202 HCA A,[1947] HCA 45
Date1947
CourtHigh Court
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31 cases
  • Bank of New South Wales v Deputy Commissioner of Taxation
    • Australia
    • High Court
    • Invalid date
  • Austin v The Commonwealth of Australia
    • Australia
    • High Court
    • 5 February 2003
    ...(1985) 159 CLR 192 at 260. 95 (1947) 74 CLR 31 at 82. 96In re Foreman & Sons Pty Ltd; Uther v Federal Commissioner of Taxation (1947) 74 CLR 508 at 529. 97Lange v Australian Broadcasting Corporation (1997) 189 CLR 520 at 560. 98 (1993) 178 CLR 249 at 296. 99 (1985) 159 CLR 192. 100Deputy Fe......
  • Bhp Billiton Ltd v Schultz
    • Australia
    • High Court
    • 7 December 2004
    ...Rules (NSW). 206Re Residential Tenancies Tribunal (NSW); Ex parte Defence Housing Authority (1997) 190 CLR 410 at 451 per McHugh J. 207 (1947) 74 CLR 508 at 208 Selway, The Constitution of South Australia (1997) at 72; see also Re Residential Tenancies Tribunal (NSW); Ex parte Defence Housi......
  • Singh v Commonwealth of Australia
    • Australia
    • High Court
    • 9 September 2004
    ...189 CLR 465 in relation to the meaning of the word ‘excise’. 69In re Foreman & Sons Pty Ltd; Uther v Federal Commissioner of Taxation (1947) 74 CLR 508 at 70 (1994) 182 CLR 104 at 196. 71 (1988) 165 CLR 360. 72 See, eg, Cheatle v The Queen (1993) 177 CLR 541; Brownlee v The Queen (2001) 207......
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12 books & journal articles
  • The Limits and Use of Executive Power by Government
    • United Kingdom
    • Federal Law Review No. 31-3, September 2003
    • 1 September 2003
    ...Tenancies (1997) 190 CLR 410, 457 (McHugh J); In re Richard Foreman & Sons Pty Ltd; Uther v Federal Commissioner of Taxation (1947) 74 CLR 508, 521 (Latham CJ); Sir Owen Dixon, 'The Common Law as an Ultimate Constitutional Foundation' (1957) 31 Australian Law Journal 240. 39 See Barton v Co......
  • Democracy, Liberty and the Prerogative: The Displacement of Inherent Executive Power by Statute
    • United Kingdom
    • Federal Law Review No. 41-2, June 2013
    • 1 June 2013
    ...51 FCR 88; Booth v Williams (1909) 9 SR (NSW) 421, 435–6; Re Richard Foreman & Sons Pt y Ltd; Uther v Commissioner of Taxation (Cth) (1947) 74 CLR 508, 528 (Dixon J). 204 (1909) 9 SR (NSW) 421. 205 Barton v Commonwealth (1974) 131 CLR 477. 206 Ling v Commonwealth (1994) 51 FCR 88, 92. 207 I......
  • Federal Limitations on the Legislative Power of the States and the Commonwealth to Bind One Another
    • United Kingdom
    • Federal Law Review No. 31-3, September 2003
    • 1 September 2003
    ...Note, however, the earlier dissenting judgment of Dixon J in In re Foreman & Sons Pty Ltd; Uther v Federal Commissioner of Taxation (1947) 74 CLR 508 ('Uther's Case'), where the reasoning is better explained. 69 Re Residential Tenancies Tribunal (NSW); Ex parte Defence Housing Authority (19......
  • Alexander Meiklejohn, American Constitutional Law, and Australia's Implied Freedom of Political Communication
    • United Kingdom
    • Federal Law Review No. 34-3, September 2006
    • 1 September 2006
    ...v The Federal Commissioner of Taxation (1947) 74 CLR 508 ('Uther'). 156 Commonwealth v Cigamatic Pty Ltd (1962) 108 CLR 372. 157 Uther (1947) 74 CLR 508; see Cigamatic (1962) 108 CLR 372, 378. Compare US Term Limits, Inc v Thornton, 514 US 779, 802 (1995) (Tenth Amendment 'could only "reser......
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