Case Law

High Court of Australia

Commissioner of Taxation v Merchant [2026] HCA 39 (04 November 2026) (Gageler CJ; Gordon, Edelman, Steward, Gleeson, Jagot and Beech-Jones JJ) 3 November 2026
Catchwords: Income tax (Cth) – Scheme to reduce tax – Tax benefit in connection with scheme – Dividend stripping – Where related entities – Where trustee of discretionary trust sold shares in Billabong International Ltd ("Billabong") to related self-managed superannuation fund resulting in capital loss – Where trustee of discretionary trust owned shares in Plantic […]
O'Connell v Director of Public Prosecutions [2026] HCA 41 (04 November 2026) (Gageler CJ; Gordon, Edelman, Steward, Gleeson, Jagot and Beech-Jones JJ) 3 November 2026
Catchwords: Criminal practice – Appeal – Unreasonable verdict – Circumstantial case – Where victim dislodged from outside of moving vehicle – Where Court of Appeal set aside verdict of guilty of murder and substituted verdict of guilty of manslaughter – Whether determination of unreasonable verdict on hypothesis raised by Court of Appeal inconsistent with adversarial […]
Uber Australia Pty Ltd v Chief Commissioner of State Revenue [2026] HCA 40 (04 November 2026) (Gageler CJ; Gordon, Edelman, Steward, Gleeson, Jagot and Beech-Jones JJ) 3 November 2026
Catchwords: Payroll tax – Relevant contracts – Taxable wages – Where Uber operated rideshare system – Where Uber and drivers entered into contracts ("Driver Contracts") – Where rider and driver entered into separate contract – Where drivers supplied driving services – Where contract between driver and rider made through Uber applications – Where Uber remitted […]
Morton v Minister for Immigration and Citizenship [2026] HCA 38 (14 October 2026) (Gageler CJ; Jagot and Beech-Jones JJ) 13 October 2026
Catchwords: Immigration – Visas – Where delegate refused application for Return (Residence) (Class BB) visa – Where ministerial direction required consideration of protection of Australian community and extent of impediments applicant may face if removed – Whether delegate failed to consider information concerning access to medication, therapy and supports in Singapore – Whether delegate failed […]
Smith v Chief Executive, Queensland Corrective Services [2026] HCA 37 (14 October 2026) (Gordon A-Cj, Edelman, Gleeson, Jagot and Beech-Jones JJ) 13 October 2026
Catchwords: Administrative law – Judicial review – Prohibition on applying to participate in or participating in "assisted reproductive technology" – Corrective Services Act 2006 (Qld) – Where appellant prisoner in corrective services facility – Where appellant likely to experience material reduction in fertility prior to release – Where appellant applied to first respondent for approval […]
MACH Energy Australia Pty Ltd v Denman Aberdeen Muswellbrook Scone Healthy Environment Group Inc [2026] HCA 35 (07 October 2026) (Gageler CJ; Gordon, Edelman, Jagot and Beech-Jones JJ) 6 October 2026
Catchwords: Administrative law – Judicial review – Where appellant sought development consent for project to extend and expand coal mine – Where Independent Planning Commission of New South Wales ("Commission") granted development consent – Where Scope 3 emissions constituted 98 per cent of project's total greenhouse gas emissions – Where no conditions to minimise Scope […]
The King v Bechaud [2026] HCA 36 (07 October 2026) (Gageler CJ; Gordon, Gleeson, Jagot and Beech-Jones JJ) 6 October 2026
Catchwords: Criminal practice – Jury trial – Separation of jury after retirement and before verdict given or jury discharged – Juries Act 2000 (Vic) – Where jurors took separation oath on first day of trial – Where trial judge twice permitted jury to separate after retirement and before verdict or discharge – Where jury not […]
Dale Haines by his litigation guardian Barbara Ramjan v Attorney General of NSW [2026] HCA 34 (09 September 2026) (Edelman, Jagot and Beech-Jones JJ) 9 September 2026
Catchwords: Mental health – Forensic patient – Extension of status as forensic patient – Where making of extension order subject to Mental Health and Cognitive Impairment Forensic Provisions Act 2020 (NSW), s 122(1) – Where s 122(1) requires satisfaction both that forensic patient poses unacceptable risk and that the risk cannot be adequately managed by […]
EGH19 v Minister for Immigration & Citizenship [2026] HCA 33 (09 September 2026) (Gordon, Steward and Gleeson JJ) 9 September 2026
Catchwords: Administrative law – Judicial review − Where plaintiff's Protection (Class XA) (Subclass 866) visa cancelled on character grounds ("Cancellation Decision") − Where plaintiff made representations to Minister seeking revocation of Cancellation Decision referring to material already held by Department − Where no real prospect of plaintiff being removed from Australia in reasonably foreseeable future […]

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