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FCT v Jack Zinader Pty Ltd   flag  69

[1949] HCA 42; (1949) 78 CLR 336; [1949] ALR 912; (1949) 9 ATD 46
High Court of Australia
Australia - Commonwealth
27th September, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Syngenta Australia Pty Ltd and Comptroller-General of Customs [2023] AATA 1475 Administrative Appeals Tribunal Australia 29 Mar 2023 AustLII flag
Valerio v Western Australia [No 2] [2018] WASCA 158; (2018) 53 WAR 280; (2018) 274 A Crim R 253 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Sep 2018 AustLII flag 3
R v Vaccaro [2017] SASCFC 10 Supreme Court of South Australia - Full Court Australia - South Australia 16 Feb 2017 AustLII flag
R v Bucic [2016] NSWCCA 297; (2016) 263 A Crim R 515 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 14 Dec 2016 AustLII flag 2
Commerce Commission v New Zealand Nutritionals (2004) Ltd [2016] NZHC 832 High Court of New Zealand New Zealand 29 Apr 2016 NZLII flag 9
Weggers v Western Australia [2014] WASCA 57; (2014) 240 A Crim R 205 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 19 Mar 2014 AustLII flag 4
Beqiri v R [2013] VSCA 39; (2013) 37 VR 219; (2013) 271 FLR 220; (2013) 231 A Crim R 153 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Mar 2013 AustLII flag 20
Triple R Waste Management and Commissioner of Taxation [2013] AATA 99; (2013) 59 AAR 165 Administrative Appeals Tribunal Australia 26 Feb 2013 AustLII flag 11
Comptroller of Customs v Terminals (NZ) Ltd [2012] NZCA 598 Court of Appeal of New Zealand New Zealand 18 Dec 2012 NZLII flag 44
PGBR 2012/D1 - Product Stewardship (Oil) Benefit: the meaning of the expression 'goods produced from used oil' and the terms 'filtered', 'de-watered', and 'de-mineralised' for the purposes of the Product stewardship for oil benefit scheme [2012] ATODPGBR PGBR2012/D1 Australian Taxation Office Australia - Commonwealth 23 May 2012 AustLII flag
Slaveski v Smith [2012] VSCA 25; (2012) 34 VR 206; (2012) 218 A Crim R 252 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Feb 2012 AustLII flag 103
PGBR 2012/1 - Product Stewardship (Oil) Benefit: the meaning of the expression 'goods produced from used oil' and the terms 'filtered', 'de-watered', and 'de-mineralised' for the purposes of the Product stewardship for oil benefit scheme [2012] ATOPGBR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
PGBR 2012/1 - Product Stewardship (Oil) Benefit: the meaning of the expression 'goods produced from used oil' and the terms 'filtered', 'de-watered', and 'de-mineralised' for the purposes of the Product stewardship for oil benefit scheme [2012] ATOPGBR PGBR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
WETR 2009/2 - Wine equalisation tax: operation of the producer rebate for other than New Zealand participants [2009] ATOWETR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
WETR 2009/2 - Wine equalisation tax: operation of the producer rebate for other than New Zealand participants [2009] ATOWETR WETR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 14
WETR 2008/D2 - Wine equalisation tax: operation of the producer rebate for other than New Zealand participants [2008] ATODWETR WETR2008/D2 Australian Taxation Office Australia - Commonwealth 17 Dec 2008 AustLII flag
Kenso Marketing (M) SDN BHD and Chief Executive Officer of Customs and Nufarm Australia Ltd (Party Joined) [2008] AATA 42; (2008) 99 ALD 680 Administrative Appeals Tribunal Australia 15 Jan 2008 AustLII flag 6
El Hajje v Chief Executive Officer of Customs [2007] VSCA 168 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Aug 2007 AustLII flag
FTR 2007/D1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATODFTR FTR2007/D1 Australian Taxation Office Australia - Commonwealth 11 Apr 2007 AustLII flag
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATOFTR FTR2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATOFTR 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
WETR 2006/D1 - Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand [2006] ATODWETR WETR2006/D1 Australian Taxation Office Australia - Commonwealth 12 Jul 2006 AustLII flag
McKeagg v R [2006] WASCA 26; (2006) 162 A Crim R 51 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Feb 2006 AustLII flag 17
WETR 2006/1 - Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand [2006] ATOWETR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
WETR 2006/1 - Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand [2006] ATOWETR WETR2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
R v Greenfield [2005] SADC 123 District Court of South Australia Australia - South Australia 9 Sep 2005 AustLII flag
Lindsay Brothers Transport Pty Ltd v Commissioner of Taxation [2005] AATA 641; 60 ATR 1035 Administrative Appeals Tribunal Australia 6 Jul 2005 AustLII flag
Appellant CAA5/04 v Chief Executive of the New Zealand Customs Service [2005] NZCAA 5 New Zealand Customs Appeal Authority New Zealand 22 Jun 2005 NZLII flag
Chief Executive Officer of Customs v Nazih El Hajje [2005] HCATrans 34 High Court of Australia Australia - Commonwealth 10 Feb 2005 AustLII flag 1
Re Avory [2003] SASC 430; (2003) 87 SASR 392; 143 A Crim R 514 Supreme Court of South Australia Australia - South Australia 23 Dec 2003 AustLII flag 20
Re Brambles Australia Ltd and Department of Industry, Tourism and Resources [2003] AATA 1032; 76 ALD 701 Administrative Appeals Tribunal Australia 13 Oct 2003 AustLII flag 2
R v BD [2001] NSWCCA 184; (2001) 122 A Crim R 28 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 15 May 2001 AustLII flag 14
Commissioner of Taxation v Softex Industries Pty Ltd [2001] FCA 397; (2001) 107 FCR 111; (2001) 191 ALR 724; (2001) 46 ATR 512 Federal Court of Australia Australia - Commonwealth 11 Apr 2001 AustLII flag 6
Softex Industries Pty Ltd ACN 010 152 913 v Commissioner of Taxation [2000] FCA 1693 Federal Court of Australia Australia - Commonwealth 22 Nov 2000 AustLII flag
GSTR 2000/8 - Goods and Services Tax: special credit for sales tax paid on stock [2000] ATOGSTR 8 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 2000/8 - Goods and Services Tax: special credit for sales tax paid on stock [2000] ATOGSTR GSTR2000/8 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
Commissioner of Taxation v McDonald's Australia Ltd [1999] FCA 1744 Federal Court of Australia Australia - Commonwealth 17 Dec 1999 AustLII flag
IGY Manufacturing Pty Ltd v Commissioner of Taxation [1999] FCA 1157 Federal Court of Australia Australia - Commonwealth 25 Aug 1999 AustLII flag
New Style Furniture Sales Pty Ltd v Deputy Commissioner of Taxation [1998] FCA 993 Federal Court of Australia Australia - Commonwealth 20 Aug 1998 AustLII flag
Whittlesea CC v United Health Foods Whittlesea CC v United Health Foods [1998] VICCAT 740 Victorian Civil and Administrative Tribunal Australia - Victoria 1 Jul 1998 AustLII flag
NT96/465 and Commissioner of Taxation [1998] AATA 410; 39 ATR 1067 Administrative Appeals Tribunal Australia 10 Jun 1998 AustLII flag
Australian Competition & Consumer Commission v Unilever Australia Ltd [1997] FCA 1470 Federal Court of Australia Australia - Commonwealth 22 Dec 1997 AustLII flag
Australian Competition and Consumer Commission v Lovelock Luke Pty Ltd [1997] FCA 1100; (1997) 79 FCR 63; 39 IPR 439; [1997] ATPR 41-594 Federal Court of Australia Australia - Commonwealth 24 Oct 1997 AustLII flag 7
Regal Holdings Ltd and Chief Executive Officer of Customs [1997] AATA 749 Administrative Appeals Tribunal Australia 30 Apr 1997 AustLII flag
VT93/58-59 and Commissioner of Taxation [1995] AATA 5 Administrative Appeals Tribunal Australia 19 Jan 1995 AustLII flag
Wotan Lamps Pty Ltd and Comptroller-General of Customs, Golden Power Electronics Pty Ltd Trading As Electronic Ballasts and Newtronics Pty Ltd [1994] AATA 367 Administrative Appeals Tribunal Australia 9 Dec 1994 AustLII flag
Dampier Salt (Operations) Pty Ltd and Collector of Customs [1994] AATA 273 Administrative Appeals Tribunal Australia 15 Sep 1994 AustLII flag
Leslie Salt (A Department of Cargill Aust Ltd) and Collector of Customs [1993] AATA 130 Administrative Appeals Tribunal Australia 28 Apr 1993 AustLII flag
Commonwealth v Genex Corporation Pty Ltd [1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115 High Court of Australia Australia - Commonwealth 8 Dec 1992 AustLII flag 18
Re Collector of Customs v Eveready Australia Pty Ltd [1992] FCA 81; (1992) 34 FCR 405; 105 ALR 513; 15 AAR 270 Federal Court of Australia Australia - Commonwealth 6 Mar 1992 AustLII flag 1
Re Taxation Appeals [1992] AATA 61 Administrative Appeals Tribunal Australia 21 Feb 1992 AustLII flag
Johnson & Johnson Australia Pty Ltd v Sterling Pharmaceuticals Pty Ltd [1991] FCA 402; 14 AAR 70 Federal Court of Australia Australia - Commonwealth 28 Aug 1991 AustLII flag 13
Re Genex Corporation Pty Ltd; Rabbit Photo (Sa) Pty Ltd and Rabbit Photo (Wa) Pty Ltd v the Commonwealth of Australia and the Commissioner of Taxation [1991] FCA 302; 22 ATR 178/91 Federal Court of Australia Australia - Commonwealth 11 Jul 1991 AustLII flag
Eveready Australia Pty Ltd and Chief Executive Officer of Customs [1991] AATA 448 Administrative Appeals Tribunal Australia 15 Apr 1991 AustLII flag
WEA Records Pty Ltd v FCT [1990] FCA 323; (1990) 96 ALR 365; (1990) 21 ATR 799 Federal Court of Australia Australia - Commonwealth 29 Aug 1990 AustLII flag 11
ST 2461 - Sales Tax Re-Refining of Oil [1990] ATOSTR ST2461 Australian Taxation Office Australia - Commonwealth 10 May 1990 AustLII flag
Wellington City Council v Attorney-General HC Wellington CP658/88 [1989] NZHC 1229 High Court of New Zealand New Zealand 30 Aug 1989 NZLII flag
ST 2403 - Sales Tax : Conversion of Motor Vehicles To Limousine [1988] ATOSTR ST2403 Australian Taxation Office Australia - Commonwealth 31 Mar 1988 AustLII flag
Re Norcim Investments Pty Ltd and Australian Industrial Research and Development Incentives Board [1986] AATA 350 Administrative Appeals Tribunal Australia 7 Nov 1986 AustLII flag
Re Walter Korczynski v Wes Lofts (Aust) Pty Ltd Nos: Vg102 of 1985, Vg103 of 1985, Vg104 of 1985, Vg105 of 1985, Vg106 of 1985, Vg107 of 1985, Vg108 of 1985, Vg109 of 1985 Trade Practices [1985] FCA 408 Federal Court of Australia Australia - Commonwealth 31 Oct 1985 AustLII flag
Brayson Motors Pty Ltd (In Liq) v FCT [1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267 High Court of Australia Australia - Commonwealth 26 Mar 1985 AustLII flag 118
Re Commissioner of Taxation of the Commonwealth of Australia v Jax Tyres Pty Ltd [1984] FCA 415 Federal Court of Australia Australia - Commonwealth 21 Dec 1984 AustLII flag
Jax Tyres Pty Ltd v Commissioner of Taxation [1984] FCA 278; (1984) 3 FCR 252; (1984) 55 ALR 723; 15 ATR 1108 Federal Court of Australia Australia - Commonwealth 28 Sep 1984 AustLII flag 6
Re Rubis Investments Pty Ltd and Collector of Customs (Victoria) [1984] AATA 190 Administrative Appeals Tribunal Australia 1 Jun 1984 AustLII flag
ST 2026 - Retreaded Tyres [1983] ATOSTR ST2026 Australian Taxation Office Australia - Commonwealth 15 Apr 1983 AustLII flag
Re Transplant and Breeding Services Pty Ltd and Australian Industrial and Development Incentives Board [1983] AATA 79 Administrative Appeals Tribunal Australia 31 Mar 1983 AustLII flag
P C Cheriyan v Barfi Devi [1979] INSC 209; [1980] 1 SCR 961; 1980 2 SCC 461; AIR 1980 SC 86 Supreme Court of India India 16 Oct 1979 LIIofIndia flag 2
Caldow v Lane [1970] VicRp 85; [1970] VR 658 Australia - Victoria 13 Feb 1970 AustLII flag
MP Metals Pty Ltd v FCT [1968] HCA 89; (1967-1968) 117 CLR 631; (1968) 14 ATD 407; (1968) 40 ALJR 538 High Court of Australia Australia - Commonwealth 12 Jan 1968 AustLII flag 50

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT" (2005) 8 (2) Journal of Australian Taxation 217 Boccabella, Dale Australia circa 2005 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Adams v FCT (1948) 8 ATD 332 Australia circa 1948 flag 10
Davies Coop & Co Ltd v FCT [1947] HCA 64 High Court of Australia Australia - Commonwealth circa 1947 AustLII flag 1
Deputy FCT (SA) v Ellis & Clark Ltd [1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 95
McNicol v Pinch [1906] UKLawRpKQB 95; [1906] 2 KB 352 United Kingdom 26 Jun 1906 CommonLII flag 65

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