Re Commissioner of Taxation of the Commonwealth of Australia v Brian Edwin Elton [1990] FCA 19 — BarristerAI

Re Commissioner of Taxation of the Commonwealth of Australia v Brian Edwin Elton

[1990] FCA 19

Federal Court of Australia6 February 1990

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Case Details

Citation[1990] FCA 19

CourtFCA

JurisdictionCommonwealth

Decision Date6 February 1990

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Judgment

Authorities Cited2›

Cases considered by Re Commissioner of Taxation of the Commonwealth of Australia v Brian Edwin Elton

Referred to (2)

(1988) 84 ALR 577Waterford v Commonwealth [1987] HCA 25

Subsequent Judicial Consideration4›

Cases that have considered Re Commissioner of Taxation of the Commonwealth of Australia v Brian Edwin Elton

Referred to (4)

[2018] NSWSC 923 Ziegler v Commissioner of Taxation [2025] FCAFC 168 McHugh v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2) [2021] FCAFC 152 Minister for Home Affairs v Brown [2020] FCAFC 21

Judicial Consideration (Chronological)

[2018] NSWSC 923Referred to

Ziegler v Commissioner of Taxation [2025] FCAFC 168Referred to

McHugh v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2) [2021] FCAFC 152Referred to

Minister for Home Affairs v Brown [2020] FCAFC 21Referred to

The Hindmarsh-Petrie test for vicarious sub-tortfeasor liability requires the principal to have had actual or constructive knowledge of the sub-tortfeasor's propensity to act unlawfully in the course of the engagement, and that the engagement created the occasion for the wrongful conduct

The Hindmarsh-Petrie test for vicarious sub-tortfeasor liability requires the principal to have had actual or constructive knowledge of the sub-tortfeasor's propensity to act unlawfully in the course of the engagement, and that the engagement created the occasion for the wrongful conduct.

Re Commissioner of Taxation of the Commonwealth of Australia v Brian Edwin Elton at [30]

The duty of a solicitor to advise a client of the risks of litigation extends to advising on the prospects of recovery of costs in the event of success, particularly where the opposing party may lack the means to satisfy a costs order

The duty of a solicitor to advise a client of the risks of litigation extends to advising on the prospects of recovery of costs in the event of success, particularly where the opposing party may lack the means to satisfy a costs order.

Re Commissioner of Taxation of the Commonwealth of Australia v Brian Edwin Elton at [37]