LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Gauci v FCT   flag  248

[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321
High Court of Australia
Australia - Commonwealth
10th December, 1975

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Zhu v Chief Commissioner of State Revenue [2024] NSWCATAD 231 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 12 Aug 2024 AustLII flag
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation) [2024] AATA 2727 Administrative Appeals Tribunal Australia 30 Jul 2024 AustLII flag
Australian Turf Club Ltd and Commissioner of Taxation (Taxation) [2024] AATA 2728 Administrative Appeals Tribunal Australia 30 Jul 2024 AustLII flag
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation) [2024] AATA 2729 Administrative Appeals Tribunal Australia 30 Jul 2024 AustLII flag
Armidale Jockey Club and Commissioner of Taxation (Taxation) [2024] AATA 2726 Administrative Appeals Tribunal Australia 30 Jul 2024 AustLII flag
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation) [2024] AATA 2730 Administrative Appeals Tribunal Australia 30 Jul 2024 AustLII flag
YNVP and Commissioner of Taxation (Taxation) [2024] AATA 2588 Administrative Appeals Tribunal Australia 30 Jun 2024 AustLII flag
GNBF and Commissioner of Taxation (Taxation) [2024] AATA 2152 Administrative Appeals Tribunal Australia 24 Jun 2024 AustLII flag
Youssef Said Abdelbari (Taxation) [2024] AATA 1978 Administrative Appeals Tribunal Australia 24 Jun 2024 AustLII flag
Chen v Chief Commissioner of State Revenue [2024] NSWCATAD 164 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 18 Jun 2024 AustLII flag 2
Liang v Commissioner of Taxation [2024] FCA 535 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Bluth v Boyded Industries Pty Ltd [2024] NSWCA 67 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Apr 2024 AustLII flag 1
Huang and Commissioner of Taxation (Taxation) [2024] AATA 397 Administrative Appeals Tribunal Australia 8 Mar 2024 AustLII flag
Khail v RTA Gove Pty Ltd [2024] NTSC 9 Supreme Court of the Northern Territory Australia - Northern Territory 5 Mar 2024 AustLII flag
Imbree v Chief Commissioner of State Revenue [2024] NSWCATAD 22 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 24 Jan 2024 AustLII flag 1
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Home789 Resources Pty Ltd & others v Chief Commissioner of State Revenue [2023] NSWCATAD 263 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 13 Oct 2023 AustLII flag
Assad and Commissioner of Taxation (Taxation) [2023] AATA 2995 Administrative Appeals Tribunal Australia 15 Sep 2023 AustLII flag
Ross and Commissioner of Taxation (Taxation) [2023] AATA 2495 Administrative Appeals Tribunal Australia 11 Aug 2023 AustLII flag
PQBZ and Commissioner of Taxation (Taxation) [2023] AATA 2984 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag 1
Boyded Industries Pty Ltd v Bluth [2023] NSWSC 915 Supreme Court of New South Wales Australia - New South Wales 4 Aug 2023 AustLII flag 3
TBLX and ZSCM and Commissioner of Taxation (Taxation) [2023] AATA 2059 Administrative Appeals Tribunal Australia 4 Jul 2023 AustLII flag
Commissioner of Taxation v Rawson Finances Pty Ltd [2023] FCA 617; (2023) 116 ATR 458 Federal Court of Australia Australia - Commonwealth 9 Jun 2023 AustLII flag 11
Condon v Commissioner of Taxation [2023] FCA 561 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag 14
FVK v Chief Commissioner of State Revenue [2023] NSWCATAD 118 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 3 May 2023 AustLII flag
HNQH and Commissioner of Taxation (Taxation) [2023] AATA 980 Administrative Appeals Tribunal Australia 28 Apr 2023 AustLII flag
Trustee for the Earlmist Unit Trust and Commissioner of Taxation (Taxation) [2023] AATA 978 Administrative Appeals Tribunal Australia 28 Apr 2023 AustLII flag
WZWK and Commissioner of Taxation (Taxation) [2023] AATA 872 Administrative Appeals Tribunal Australia 26 Apr 2023 AustLII flag 1
Azam Mohammed & Sarah Azam v Chief Commissioner of State Revenue [2023] NSWCATAD 38 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 16 Feb 2023 AustLII flag 2
Houghton v Potts (No 2) [2022] NSWSC 1778 Supreme Court of New South Wales Australia - New South Wales 22 Dec 2022 AustLII flag 1
Fujun Pty Ltd ATF Ni Family Trust v Chief Commissioner of State Revenue [2022] NSWCATAD 412 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 22 Dec 2022 AustLII flag
Eskander v Chief Commissioner of State Revenue [2022] NSWCATAD 379 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Nov 2022 AustLII flag
Nguyen v Chief Commissioner of State Revenue [2022] NSWCATAD 354 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 10 Nov 2022 AustLII flag
Rizkallah and Commissioner of Taxation (Taxation) [2022] AATA 3081 Administrative Appeals Tribunal Australia 16 Sep 2022 AustLII flag 1
Willard and Commissioner of Taxation (Taxation) [2022] AATA 3723 Administrative Appeals Tribunal Australia 2 Sep 2022 AustLII flag
Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 24 Aug 2022 AustLII flag 8
Niu v Chief Commissioner of State Revenue [2022] NSWCATAD 269 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 15 Aug 2022 AustLII flag 1
Douglas and Commissioner of Taxation (Taxation) [2022] AATA 2056 Administrative Appeals Tribunal Australia 30 Jun 2022 AustLII flag
Peng v Chief Commissioner of State Revenue [2022] NSWCATAD 212 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 22 Jun 2022 AustLII flag 2
Mustapha and Commissioner of Taxation (Taxation) [2022] AATA 1519 Administrative Appeals Tribunal Australia 7 Jun 2022 AustLII flag
Meyers v Chief Commissioner of State Revenue [2022] NSWCATAD 176 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 31 May 2022 AustLII flag 3
RFZD and Commissioner of Taxation (Taxation) [2022] AATA 988 Administrative Appeals Tribunal Australia 14 Apr 2022 AustLII flag 1
SQQM and Commissioner of Taxation (Taxation) [2022] AATA 298 Administrative Appeals Tribunal Australia 23 Feb 2022 AustLII flag
Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 13 Aug 2021 AustLII flag 26
Rafael v Chief Commissioner of State Revenue [2021] NSWCATAD 218 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 27 Jul 2021 AustLII flag 1
Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 Apr 2021 AustLII flag 10
PDXS and Commissioner of Taxation (Taxation) [2021] AATA 725 Administrative Appeals Tribunal Australia 31 Mar 2021 AustLII flag 1
CGWT and Commissioner of Taxation (Taxation) [2020] AATA 6155 Administrative Appeals Tribunal Australia 23 Dec 2020 AustLII flag
Newberry v Scammell [2020] VCC 1997 County Court of Victoria Australia - Victoria 18 Dec 2020 AustLII flag
Miljus v Chief Commissioner of State Revenue [2020] NSWCATAD 302 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 9 Dec 2020 AustLII flag 1
Trustee for the Star Enterprises Trust (Eurodrive Tours Pty Ltd) and Commissioner of Taxation (Taxation) [2020] AATA 1656 Administrative Appeals Tribunal Australia 9 Jun 2020 AustLII flag 1
Atkinson and Commissioner of Taxation [2020] AATA 1666; (2020) 111 ATR 844 Administrative Appeals Tribunal Australia 22 May 2020 AustLII flag 1
Schiele and Commissioner of Taxation [2020] AATA 286 Administrative Appeals Tribunal Australia 24 Feb 2020 AustLII flag 4
Doyle and Commissioner of Taxation (Taxation) [2020] AATA 345 Administrative Appeals Tribunal Australia 5 Feb 2020 AustLII flag 1
Dobie and Commissioner of Taxation (Taxation) [2020] AATA 292; (2020) 111 ATR 444 Administrative Appeals Tribunal Australia 31 Jan 2020 AustLII flag 1
HFTS and Commissioner of Taxation [2019] AATA 5164 Administrative Appeals Tribunal Australia 2 Dec 2019 AustLII flag 3
Bosanac v Commissioner of Taxation [2019] HCA 41; (2019) 374 ALR 425; (2019) 93 ALJR 1327 High Court of Australia Australia - Commonwealth 22 Nov 2019 AustLII flag 35
Probin and Commissioner of Taxation (Taxation) [2019] AATA 4597 Administrative Appeals Tribunal Australia 8 Nov 2019 AustLII flag
Western Union Business Solutions (Australia) Pty Ltd v Robinson [2019] FCAFC 181; (2019) 272 FCR 547; (2019) 290 IR 414 Federal Court of Australia Australia - Commonwealth 23 Oct 2019 AustLII flag 23
Ke and Commissioner of Taxation (Taxation) [2019] AATA 4057 Administrative Appeals Tribunal Australia 3 Oct 2019 AustLII flag
QTWG and Commissioner of Taxation [2019] AATA 2428 Administrative Appeals Tribunal Australia 24 Jul 2019 AustLII flag 2
Campbell and Commissioner of Taxation (Taxation) [2019] AATA 2043 Administrative Appeals Tribunal Australia 22 Jul 2019 AustLII flag
Byron Pty Ltd and Commissioner of Taxation (Taxation) [2019] AATA 2042 Administrative Appeals Tribunal Australia 17 Jul 2019 AustLII flag
Pharikan v Minister for Home Affairs [2019] FCA 49 Federal Court of Australia Australia - Commonwealth 31 Jan 2019 AustLII flag 2
Al Rubaei and Commissioner of Taxation (Taxation) [2019] AATA 71 Administrative Appeals Tribunal Australia 30 Jan 2019 AustLII flag 1
McMullen and Commissioner of Taxation (Taxation) [2018] AATA 4481 Administrative Appeals Tribunal Australia 4 Dec 2018 AustLII flag
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
Ransley v Deputy Commissioner of Taxation [2018] FCA 1796 Federal Court of Australia Australia - Commonwealth 21 Nov 2018 AustLII flag 2
Ransley and Commissioner of Taxation (Taxation) [2018] AATA 4359 Administrative Appeals Tribunal Australia 21 Nov 2018 AustLII flag
Nguyen v FCT [2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1 Federal Court of Australia Australia - Commonwealth 18 Sep 2018 AustLII flag 12
Sunlea Enterprises Pty Ltd As Trustee for Drummond Cove Unit Trust and Commissioner of Taxation (Taxation) [2018] AATA 2792 Administrative Appeals Tribunal Australia 2 Aug 2018 AustLII flag
MMFT and Commissioner of Taxation (Taxation) [2018] AATA 772 Administrative Appeals Tribunal Australia 5 Apr 2018 AustLII flag
LDGL and Commissioner of Taxation (Taxation) [2017] AATA 2779 Administrative Appeals Tribunal Australia 21 Dec 2017 AustLII flag 3
RHDB and Commissioner of Taxation (Taxation) [2017] AATA 3091 Administrative Appeals Tribunal Australia 20 Dec 2017 AustLII flag
Bazzo and Commissioner of Taxation [2017] AATA 1592 Administrative Appeals Tribunal Australia 29 Sep 2017 AustLII flag
HHWT and Commissioner of Taxation (Taxation) [2017] AATA 1540 Administrative Appeals Tribunal Australia 25 Sep 2017 AustLII flag
Liquidation and Commissioner of Taxation (Taxation) [2017] AATA 1100 Administrative Appeals Tribunal Australia 14 Jul 2017 AustLII flag 2
GH1 Pty Ltd, in Liquidation and Commissioner of Taxation [2017] AATA 1063 Administrative Appeals Tribunal Australia 5 Jul 2017 AustLII flag 2
Morgan and Commissioner of Taxation (Taxation) [2017] AATA 811 Administrative Appeals Tribunal Australia 6 Jun 2017 AustLII flag
Gu and Commissioner of Taxation (Taxation) [2017] AATA 906 Administrative Appeals Tribunal Australia 6 Jun 2017 AustLII flag
Amashaw Pty Ltd v Marketform Managing Agency Ltd [2017] NSWSC 612 Supreme Court of New South Wales Australia - New South Wales 19 May 2017 AustLII flag 3
Rowsthorn and Commissioner of Taxation (Taxation) [2017] AATA 602 Administrative Appeals Tribunal Australia 5 May 2017 AustLII flag
Pandanas Qld Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 106 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 4 Apr 2017 AustLII flag 2
Spence and Commissioner of Taxation (Taxation) [2017] AATA 307 Administrative Appeals Tribunal Australia 10 Mar 2017 AustLII flag
Sonic and Commissioner of Taxation (Taxation) [2017] AATA 35 Administrative Appeals Tribunal Australia 17 Jan 2017 AustLII flag
Nguyen AAT [2016] AATA 1041 Administrative Appeals Tribunal Australia 19 Dec 2016 AustLII flag 5
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180; (2016) 344 ALR 589; (2016) 104 ATR 491 Federal Court of Australia Australia - Commonwealth 16 Dec 2016 AustLII flag 8
Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Dec 2016 AustLII flag 39
Zhang and Commissioner of Taxation (Taxation) [2016] AATA 662 Administrative Appeals Tribunal Australia 31 Aug 2016 AustLII flag
T T Lam and HT Ngo and Commissioner of Taxation (Taxation) [2016] AATA 552 Administrative Appeals Tribunal Australia 29 Jul 2016 AustLII flag
H J International Trade Group Pty Ltd and Commissioner of Taxation (Taxation) [2016] AATA 450 Administrative Appeals Tribunal Australia 30 Jun 2016 AustLII flag
Commissioner of Taxation v AP Energy Investments Pty Ltd [2016] FCA 577; (2016) 341 ALR 265 Federal Court of Australia Australia - Commonwealth 25 May 2016 AustLII flag 2
Zeqaj and Commissioner of Taxation [2016] AATA 218; (2016) 102 ATR 975 Administrative Appeals Tribunal Australia 6 Apr 2016 AustLII flag 2
Kamareddin v Chief Commissioner Of State Revenue [2016] NSWCATAD 21 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 5 Feb 2016 AustLII flag 2
Sandbach and Commissioner of Taxation [2015] AATA 1024 Administrative Appeals Tribunal Australia 24 Dec 2015 AustLII flag 2
Bai v Commissioner of Taxation [2015] FCA 973; (2015) 67 AAR 197 Federal Court of Australia Australia - Commonwealth 3 Sep 2015 AustLII flag 12
General Partner of Q Uniform Partnership and Commissioner of Taxation (Taxation) [2015] AATA 654 Administrative Appeals Tribunal Australia 31 Aug 2015 AustLII flag 1
BD Corporation Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 163 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 6 Aug 2015 AustLII flag
Rigoli and Commissioner of Taxation [2015] AATA 169 Administrative Appeals Tribunal Australia 24 Mar 2015 AustLII flag 6
Commissioner of Taxation v Moignard [2015] FCA 143; (2015) 228 FCR 456; (2015) 65 AAR 251; (2015) 146 ALD 142 Federal Court of Australia Australia - Commonwealth 3 Mar 2015 AustLII flag 5
Bryxl Pty Ltd as Trustee for the Kypu Trust & Commissioner of Taxation [2015] AATA 89 Administrative Appeals Tribunal Australia 19 Feb 2015 AustLII flag 1
Confidential and Commissioner of Taxation [2014] AATA 952 Administrative Appeals Tribunal Australia 19 Dec 2014 AustLII flag 1
Cronan and Commissioner of Taxation [2014] AATA 745 Administrative Appeals Tribunal Australia 15 Oct 2014 AustLII flag 1
KA Hicks & Associates Pty Ltd and Commissioner of Taxation [2014] AATA 668 Administrative Appeals Tribunal Australia 11 Sep 2014 AustLII flag 1
Theophilas v Chief Commissioner of State Revenue [2014] NSWCATAD 100 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 16 Jul 2014 AustLII flag 10
Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 20 Jun 2014 AustLII flag 6
Thompson and Commissioner of Taxation [2014] AATA 339; (2014) 98 ATR 661 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 5
Yerro and Commissioner of Taxation [2014] AATA 186 Administrative Appeals Tribunal Australia 4 Apr 2014 AustLII flag
RV Investments (Aust) Pty Ltd as Trustee for the RV Unit Trust and Commissioner of Taxation [2014] AATA 158; (2014) 94 ATR 670 Administrative Appeals Tribunal Australia 21 Mar 2014 AustLII flag 6
Borcherdt v Commissioner of Taxation [2014] FCA 56 Federal Court of Australia Australia - Commonwealth 11 Feb 2014 AustLII flag 2
Confidential and Commissioner of Taxation [2014] AATA 32 Administrative Appeals Tribunal Australia 24 Jan 2014 AustLII flag 2
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation [2013] AATA 930 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 5
MSPR Pty Ltd v Advanced Braking Technology Ltd [2013] NSWCA 416 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Dec 2013 AustLII flag 19
Zarev and Commissioner of Taxation [2013] AATA 777 Administrative Appeals Tribunal Australia 30 Oct 2013 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 701 Administrative Appeals Tribunal Australia 30 Sep 2013 AustLII flag
Re Trustee for SR & K Hall Family Trust and Commissioner of Taxation [2013] AATA 681; (2013) 96 ATR 930 Administrative Appeals Tribunal Australia 24 Sep 2013 AustLII flag 1
AP Energy Investments Ltd and Commissioner of Taxation [2013] AATA 626 Administrative Appeals Tribunal Australia 2 Sep 2013 AustLII flag 1
Tao Bai v Commissioner of Taxation [2013] AATA 612 Administrative Appeals Tribunal Australia 29 Aug 2013 AustLII flag 1
Chang and Commissioner of Taxation [2013] AATA 611 Administrative Appeals Tribunal Australia 29 Aug 2013 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 569 Administrative Appeals Tribunal Australia 14 Aug 2013 AustLII flag 1
Taxpayer and Commissioner of Taxation [2013] AATA 566 Administrative Appeals Tribunal Australia 2 Aug 2013 AustLII flag
Re Lambert and FCT [2013] AATA 442 Administrative Appeals Tribunal Australia 27 Jun 2013 AustLII flag 3
Re Confidential and Commissioner of Taxation [2013] AATA 382; (2013) 61 AAR 293 Administrative Appeals Tribunal Australia 6 Jun 2013 AustLII flag 9
Rajan v Chief Commissioner of State Revenue [2013] NSWADT 125 Administrative Decisions Tribunal Australia - New South Wales 5 Jun 2013 AustLII flag 2
Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25; 94 ATR 348 Administrative Decisions Tribunal Australia - New South Wales 3 Jun 2013 AustLII flag 119
Trustee for the Farant Family Trust and Commissioner of Taxation [2013] AATA 358 Administrative Appeals Tribunal Australia 30 May 2013 AustLII flag
Re Heaney and Commissioner of Taxation [2013] AATA 331; (2013) 138 ALD 144; 60 AAR 59 Administrative Appeals Tribunal Australia 23 May 2013 AustLII flag 3
United States Businessman v Fiji Revenue & Customs Authority [2013] FJTT 8 Fiji 16 May 2013 PacLII flag 1
Healy v FCT [2013] AATA 281; 96 ATR 123; [2013] ATC 10-311 Administrative Appeals Tribunal Australia 7 May 2013 AustLII flag 5
Gambler and Commissioner of Taxation [2013] AATA 243 Administrative Appeals Tribunal Australia 23 Apr 2013 AustLII flag
Nordern and Commissioner of Taxation [2013] AATA 271 Administrative Appeals Tribunal Australia 11 Apr 2013 AustLII flag
Summons applicant and Commissioner of Taxation [2013] AATA 193 Administrative Appeals Tribunal Australia 3 Apr 2013 AustLII flag
Brookdale Investments Pty Ltd and Commissioner of Taxation [2013] AATA 186 Administrative Appeals Tribunal Australia 27 Mar 2013 AustLII flag
Taxpayer and Commissioner of Taxation [2013] AATA 394 Administrative Appeals Tribunal Australia 22 Mar 2013 AustLII flag 2
Brookdale Investments Pty Ltd and Commissioner of Taxation [2013] AATA 154; (2013) 91 ATR 976 Administrative Appeals Tribunal Australia 20 Mar 2013 AustLII flag 3
Carter v Commissioner of Taxation [2013] AATA 141 Administrative Appeals Tribunal Australia 14 Mar 2013 AustLII flag 1
Gashi v Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Mar 2013 AustLII flag 88
Picton Finance Ltd and Commissioner of Taxation [2013] AATA 116 Administrative Appeals Tribunal Australia 5 Mar 2013 AustLII flag 5
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 17
Taxpayer Mr X and Commissioner of Taxation [2012] AATA 917 Administrative Appeals Tribunal Australia 21 Dec 2012 AustLII flag 1
Yung and Commissioner of Taxation [2012] AATA 872 Administrative Appeals Tribunal Australia 11 Dec 2012 AustLII flag 1
Rigoli and Commissioner of Taxation [2012] AATA 757 Administrative Appeals Tribunal Australia 1 Nov 2012 AustLII flag 3
Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 204 Administrative Decisions Tribunal Australia - New South Wales 5 Oct 2012 AustLII flag 10
Barrow and Commissioner of Taxation [2012] AATA 640 Administrative Appeals Tribunal Australia 21 Sep 2012 AustLII flag
Siddiqi and Commissioner of Taxation [2012] AATA 589 Administrative Appeals Tribunal Australia 31 Aug 2012 AustLII flag
R v Khazaal [2012] HCA 26; (2012) 246 CLR 601; (2012) 289 ALR 586; (2012) 217 A Crim R 96; (2012) 86 ALJR 884 High Court of Australia Australia - Commonwealth 10 Aug 2012 AustLII flag 95
Trnka and Commissioner of Taxation [2012] AATA 492 Administrative Appeals Tribunal Australia 30 Jul 2012 AustLII flag
Armirthalingam and Commissioner of Taxation [2012] AATA 449 Administrative Appeals Tribunal Australia 17 Jul 2012 AustLII flag 2
Re Baini and Commissioner of Taxation [2012] AATA 440; (2012) 57 AAR 452 Administrative Appeals Tribunal Australia 12 Jul 2012 AustLII flag 5
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
R v Fiumara [2012] QDC 110 District Court of Queensland Australia - Queensland 24 May 2012 AustLII flag
Sobel Investments Pty Ltd and Commissioner of Taxation [2012] AATA 180 Administrative Appeals Tribunal Australia 26 Mar 2012 AustLII flag 1
Confidential and Commissioner of Taxation [2012] AATA 178; [2012] ATC 1-044; (2012) 88 ATR 222 Administrative Appeals Tribunal Australia 23 Mar 2012 AustLII flag 8
Ma and Commissioner of Taxation [2012] AATA 47 Administrative Appeals Tribunal Australia 31 Jan 2012 AustLII flag
Palassis v Commissioner of Taxation [2011] FCA 1305 Federal Court of Australia Australia - Commonwealth 15 Nov 2011 AustLII flag 10
DB Mahaffy and Associates Pty Ltd and Commissioner of Taxation [2011] AATA 796 Administrative Appeals Tribunal Australia 11 Nov 2011 AustLII flag 1
Re Thorpe and Commissioner of Taxation [2011] AATA 638; (2011) 123 ALD 355; [2011] ATC 10-203 Administrative Appeals Tribunal Australia 12 Sep 2011 AustLII flag 9
Areffco and Commissioner of Taxation [2011] AATA 628; (2011) 84 ATR 924 Administrative Appeals Tribunal Australia 6 Sep 2011 AustLII flag 9
Nguyen and Commissioner of Taxation [2011] AATA 544 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 10
Re Taxpayers and Commissioner of Taxation [2011] AATA 33; (2011) 82 ATR 167 Administrative Appeals Tribunal Australia 21 Jan 2011 AustLII flag 3
Bartercard Australia Pty Ltd and Commissioner of Taxation [2010] AATA 1058 Administrative Appeals Tribunal Australia 23 Dec 2010 AustLII flag
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 28
Re Hamed and FCT [2010] AATA 684; (2010) 76 ATR 649; [2010] ATC 10-151 Administrative Appeals Tribunal Australia 8 Sep 2010 AustLII flag 4
Futuris Corporation Ltd v FCT [2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206 Federal Court of Australia Australia - Commonwealth 31 Aug 2010 AustLII flag 12
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 85
Primary Health Care Ltd v Commissioner of Taxation [2010] FCA 419; (2010) 186 FCR 301; (2010) 267 ALR 648; (2010) 86 IPR 259; 76 ATR 749; [2010] ATC 20-181; [2010] AIPC 92-380 Federal Court of Australia Australia - Commonwealth 4 May 2010 AustLII flag 12
Clark v Commissioner of Taxation [2010] FCA 415; (2010) 222 FCR 102 Federal Court of Australia Australia - Commonwealth 30 Apr 2010 AustLII flag 46
Hua-Aus Pty Ltd v Commissioner of Taxation [2010] FCA 341; (2010) 184 FCR 430; (2010) 76 ATR 1; [2010] ATC 20-175 Federal Court of Australia Australia - Commonwealth 14 Apr 2010 AustLII flag 22
Re Sogo Duty Free Pty Ltd and FCT [2010] AATA 111; [2010] ATC 10-123; 75 ATR 631 Administrative Appeals Tribunal Australia 12 Feb 2010 AustLII flag 1
Re Addoug and FCT [2010] AATA 79; 75 ATR 204 Administrative Appeals Tribunal Australia 3 Feb 2010 AustLII flag 1
Aristocrat Technologies Australia Pty Ltd v Global Gaming Supplies Pty Ltd [2009] FCA 1495; (2009) 84 IPR 222 Federal Court of Australia Australia - Commonwealth 15 Dec 2009 AustLII flag 14
Re Nicholls and FCT [2009] AATA 548; 76 ATR 112 Administrative Appeals Tribunal Australia 23 Jul 2009 AustLII flag
Hua-Aus Pty Ltd v FCT [2009] FCA 743; 75 ATR 886 Federal Court of Australia Australia - Commonwealth 13 Jul 2009 AustLII flag 2
Re Applicant and FCT [2009] AATA 439; 76 ATR 447 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 436; 76 ATR 413 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 435; 76 ATR 395; [2009] ATC 1-008 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 438; 76 ATR 430 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag 16
Singh v Commissioner of Inland Revenue [2009] FJCOR 2 Fiji Court of Review Fiji 20 Feb 2009 PacLII flag
Vassie v Commissioner of Inland Revenue [2009] FJCOR 1 Fiji Court of Review Fiji 29 Jan 2009 PacLII flag
Re Steele and FCT [2008] AATA 1143; [2008] ATC 10-067; 73 ATR 958 Administrative Appeals Tribunal Australia 19 Dec 2008 AustLII flag
Re Hua-Aus Pty Ltd and FCT [2008] AATA 1033; [2008] ATC 10-058; 71 ATR 741 Administrative Appeals Tribunal Australia 17 Nov 2008 AustLII flag 3
Re Bui and FCT [2008] AATA 666; [2008] ATC 10-038; 73 ATR 405 Administrative Appeals Tribunal Australia 31 Jul 2008 AustLII flag 1
Re Dunn and FCT [2008] AATA 503; 73 ATR 212 Administrative Appeals Tribunal Australia 12 Jun 2008 AustLII flag
Re Bankstream Pty Ltd and FCT [2008] AATA 504; 73 ATR 220 Administrative Appeals Tribunal Australia 12 Jun 2008 AustLII flag
Williams v Commissioner of Inland Revenue [2008] FJCOR 1 Fiji Court of Review Fiji 6 Jun 2008 PacLII flag 1
Re Taxpayer and FCT [2008] AATA 461; 71 ATR 347; [2008] ATC 1-003 Administrative Appeals Tribunal Australia 28 May 2008 AustLII flag 2
Huynh & Nguyen and Commissioner of Taxation [2008] AATA 305; 72 ATR 206; [2008] ATC 10-020 Administrative Appeals Tribunal Australia 15 Apr 2008 AustLII flag 4
Price Street Professional Centre Pty Ltd v Commissioner of Taxation [2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196 Federal Court of Australia Australia - Commonwealth 14 Mar 2007 AustLII flag 27
Epov v FCT [2007] FCA 34; (2007) 65 ATR 399 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 14
WR Carpenter Holdings Pty Ltd v FCT [2006] FCA 1252; (2006) 234 ALR 451; (2006) 63 ATR 577 Federal Court of Australia Australia - Commonwealth 20 Sep 2006 AustLII flag 23
Vu v Commissioner of Taxation [2006] FCA 889; (2006) 63 ATR 341 Federal Court of Australia Australia - Commonwealth 12 Jul 2006 AustLII flag 28
McCutcheon and Commissioner of Taxation [2006] AATA 535; 63 ATR 1323 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag 2
Commissioner of Taxation v Rio Tinto Ltd [2006] FCAFC 86; (2006) 151 FCR 341; (2006) 151 FLR 341; 229 ALR 304; 63 ATR 79 Federal Court of Australia Australia - Commonwealth 2 Jun 2006 AustLII flag 247
Rangdon Pty Ltd v FCT [2006] FCA 546; 62 ATR 583 Federal Court of Australia Australia - Commonwealth 12 May 2006 AustLII flag 1
Gruber and Commissioner of Taxation [2005] AATA 1305; 61 ATR 1152 Administrative Appeals Tribunal Australia 23 Dec 2005 AustLII flag 1
Graham Docker and Associates Pty Ltd and Commissioner of Taxation [2005] AATA 1180; 61 ATR 1077 Administrative Appeals Tribunal Australia 1 Dec 2005 AustLII flag 6
Arrow Pearl Co Pty Ltd and Commissioner of Taxation [2005] AATA 340; 59 ATR 1011 Administrative Appeals Tribunal Australia 18 Apr 2005 AustLII flag 9
Sarkis v Deputy Commissioner of Taxation [2005] VSCA 67 Supreme Court of Victoria - Court of Appeal Australia - Victoria 7 Apr 2005 AustLII flag 11
Roberts v Western Australia [2005] WASCA 37; (2005) 29 WAR 445; (2005) 189 FLR 147; (2005) 152 A Crim R 346 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 8 Mar 2005 AustLII flag 24
Re Williams and FCT [2005] AATA 113; 58 ATR 1298 Administrative Appeals Tribunal Australia 8 Feb 2005 AustLII flag 6
Crane and Commissioner of Taxation [2005] AATA 61; 58 ATR 1283 Administrative Appeals Tribunal Australia 21 Jan 2005 AustLII flag
Ashworth and Commissioner of Taxation [2005] AATA 54; 58 ATR 1276 Administrative Appeals Tribunal Australia 20 Jan 2005 AustLII flag
Beydoun and Commissioner of Taxation [2004] AATA 1099; 57 ATR 1226 Administrative Appeals Tribunal Australia 22 Oct 2004 AustLII flag
Naumoski v NCR Australia Pty Ltd [2004] NSWCA 310 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Sep 2004 AustLII flag
Mach and Commissioner of Taxation [2004] AATA 933; 57 ATR 1025 Administrative Appeals Tribunal Australia 7 Sep 2004 AustLII flag
Idlecroft Pty Ltd v Commissioner of Taxation [2004] FCA 1087; 56 ATR 699 Federal Court of Australia Australia - Commonwealth 23 Aug 2004 AustLII flag
Mudge v Hudson Timber & Hardware Ltd [2004] FCA 722 Federal Court of Australia Australia - Commonwealth 7 Jun 2004 AustLII flag 1
Samba and Commissioner of Taxation [2003] AATA 1346; 54 ATR 1103 Administrative Appeals Tribunal Australia 24 Dec 2003 AustLII flag
SDissanayake v State Transit Authority - PR936579 [2003] AIRC 1027 Australian Industrial Relations Commission Australia 21 Aug 2003 AustLII flag
Gazebo Hotels Pty Ltd v Bugledich [2003] FCA 476 Federal Court of Australia Australia - Commonwealth 16 May 2003 AustLII flag 1
Steel City Wholesale Pty Ltd v FCT [2003] FCA 441; 52 ATR 747 Federal Court of Australia Australia - Commonwealth 12 May 2003 AustLII flag 1
Buchanan Turf Supplies Pty Ltd v Premier Turf Supplies Pty Ltd [2003] FCA 230 Federal Court of Australia Australia - Commonwealth 25 Mar 2003 AustLII flag 2
R v Porteus [2003] NSWCCA 18 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 17 Feb 2003 AustLII flag 4
R v Cooper [2002] NSWCCA 428; (2002) 37 MVR 283 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 18 Oct 2002 AustLII flag 2
MAM Mortgages Ltd v Cameron Bros [2002] QCA 330 Supreme Court of Queensland - Court of Appeal Australia - Queensland 3 Sep 2002 AustLII flag 22
Pioneer Construction Material Pty Ltd v Millsom [2002] NSWCA 258 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Aug 2002 AustLII flag 4
Yougarla v WA P60/2000 [2001] HCATrans 114 High Court of Australia Australia - Commonwealth 27 Mar 2001 AustLII flag
Fodare Pty Ltd v Official Trustee in Bankruptcy [2000] FCA 1388 Federal Court of Australia Australia - Commonwealth 5 Oct 2000 AustLII flag 4
Hardy v Your Tabs Pty Ltd [2000] NSWCA 150 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Jun 2000 AustLII flag 9
McKimmie Jamieson & Partners (Aust) Pty Ltd v Entact Clough Pty Ltd [2000] WADC 45 District Court of Western Australia Australia - Western Australia 17 Feb 2000 AustLII flag
Case [1999] Aata 740 [1999] AATA 740; 43 ATR 1043 Administrative Appeals Tribunal Australia 7 Oct 1999 AustLII flag
Trustee of the Balmain Trust v Commissioner of Taxation [1998] FCA 423 Federal Court of Australia Australia - Commonwealth 29 Apr 1998 AustLII flag 2
QT97/54 and Commissioner of Taxation [1998] AATA 102; 38 ATR 1088 Administrative Appeals Tribunal Australia 23 Feb 1998 AustLII flag
Taxpayer and Commissioner of Taxation [1997] AATA 501; 37 ATR 1157 Administrative Appeals Tribunal Australia 24 Nov 1997 AustLII flag 1
Commissioner of Taxation v Roger Gareth Munro [1997] FCA 1098 Federal Court of Australia Australia - Commonwealth 24 Oct 1997 AustLII flag 2
Taxpayer and Commissioner of Taxation [1997] AATA 715; 35 ATR 1156 Administrative Appeals Tribunal Australia 9 Apr 1997 AustLII flag
Trustee and Commissioner of Taxation [1997] AATA 114; 35 ATR 1134 Administrative Appeals Tribunal Australia 4 Apr 1997 AustLII flag
WMC Resources Ltd & Central Norseman Gold Corporation Ltd v Patricia Lane (in her capacity as Native Title Registrar) [1997] FCA 173 Federal Court of Australia Australia - Commonwealth 19 Mar 1997 AustLII flag
VT93/555-557 and VT93/558-560 and Commissioner of Taxation [1995] AATA 30 Administrative Appeals Tribunal Australia 10 Feb 1995 AustLII flag
Re Taxation Appeals [1994] AATA 380 Administrative Appeals Tribunal Australia 21 Dec 1994 AustLII flag
Tina Raffaele v Deputy Commissioner of Taxation [1994] FCA 1423 Federal Court of Australia Australia - Commonwealth 25 Oct 1994 AustLII flag
Abraham Gilbert Saffron and Alb Ert Gilbert Saffron v Commissioner of Taxation [1994] FCA 946; 27 ATR 596 Federal Court of Australia Australia - Commonwealth 3 Mar 1994 AustLII flag 1
NT93/40 and Deputy Commissioner of Taxation [1993] AATA 758; 27 ATR 1113 Administrative Appeals Tribunal Australia 24 Dec 1993 AustLII flag
Warriewood Valley Pty Ltd As Trustee of the Jill Trust v the Commissioner of Taxation [1993] FCA 396; (1993) 26 ATR 270 Federal Court of Australia Australia - Commonwealth 20 Aug 1993 AustLII flag 10
WT92/12 and Commissioner of Taxation [1993] AATA 177; 26 ATR 1051 Administrative Appeals Tribunal Australia 11 Jun 1993 AustLII flag 3
Tevaseu v Attorney General of Western Samoa [1992] WSSC 12 Supreme Court of Samoa Samoa 2 Nov 1992 PacLII flag
FCT v Salenger [1988] FCA 176; (1988) 19 FCR 378; 81 ALR 25; 19 ATR 1342 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 42
National Distributors Ltd v Commissioner of Inland Revenue HC Wellington M466/86 [1987] NZHC 1419; (1987) 10 TRNZ 765; (1987) 9 NZTC 6,135 High Court of New Zealand New Zealand 24 Jun 1987 NZLII flag 2
Re Waterford and the Treasurer (No 2) [1985] AATA 114; (1985) 8 ALN N37 Administrative Appeals Tribunal Australia 16 May 1985 AustLII flag 16
Re Youssef Mohamad Ahmed Ghosn and Minister of Immigration and Ethnic Affairs [1982] AATA 15 Administrative Appeals Tribunal Australia 4 Feb 1982 AustLII flag
Repatriation Commission v Law [1981] HCA 57; (1981) 147 CLR 635; (1981) 36 ALR 411; (1981) 55 ALJR 694; 3 ALN N149 High Court of Australia Australia - Commonwealth 16 Oct 1981 AustLII flag 278
Taxation, Commissioner of (Cth) v Nixon [1980] FCA 71; (1980) 30 ALR 400; 43 FLR 376; 10 ATR 891 Federal Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 2
It 177 - Onus of Proof - Profit Making Scheme [1980] ATOITR IT177 Australian Taxation Office Australia - Commonwealth 22 May 1980 AustLII flag
FCT v Cooper Brookes (Wollongong) Pty Ltd [1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128 Federal Court of Australia Australia - Commonwealth 15 Aug 1979 AustLII flag 18
Bartlett Estates Pty Ltd v FCT [1979] FCA 27; (1979) 38 FLR 295; (1979) 9 ATR 853 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 2
State Rivers & Water Supply Commission v Crea [1980] VicRp 50; [1980] VR 513 Australia - Victoria 31 May 1979 AustLII flag 7
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
Rogers v Commissioner of Patents [1910] HCA 19; (1910) 10 CLR 701; 17 ALR 73; 33 FLR 53; 8 ATR 227 High Court of Australia Australia - Commonwealth 8 Dec 1977 AustLII flag 18
McCormack v Commissioner of Taxation [1977] WASC 66 Supreme Court of Western Australia Australia - Western Australia 22 Apr 1977 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
"The Ltd Impact Of Whitfords Beach In Urban Land Development " [2007] RevenueLawJl 4 Hart, Geoffrey Australia circa 2007 AustLII flag
"High Court of Australia: A Personal Impression of Its First 100 Years, The" (2003) 27 Melbourne University Law Review 864 Mason, Anthony Australia circa 2003 AustLII flag 14
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System" [1987] UNSWLawJl 27 Krever, Rick Australia circa 1987 AustLII flag
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Town Planning and Development Act 1928 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 197
Jacob v Commissioner of Taxation (Cth) (1971) 45 ALJR 568; 2 ATR 608 Australia circa 1971 Legal Online / Westlaw flag 14
Pascoe v Commissioner of Taxation (1956) 30 Australian Law Journal 402 Australian Law Journal Australia circa 1956 Legal Online flag 32
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback