FCT v Comber 101

[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413

Federal Court of Australia

Australia - Commonwealth

27th March, 1986

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Wiest v DPP	[1988] FCA 450; (1988) 23 FCR 472; (1988) 86 ALR 464; 17 ALD 149; 38 A Crim R 358	Federal Court of Australia	Australia - Commonwealth	21 Dec 1988	AustLII	112
East Finchley Pty Ltd v FCT	[1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85	Federal Court of Australia	Australia - Commonwealth	24 Nov 1989	AustLII	77
FCT v SNF (Australia) Pty Ltd	[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680	Federal Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII	75
Telstra Corporation Ltd v Australasian Performing Right Association Ltd (Music on hold case)	[1997] HCA 41; (1997) 191 CLR 140; (1997) 146 ALR 649; (1997) 71 ALJR 1312; (1997) 38 IPR 294; [1997] AIPC 91-344; (1997) 11 Leg Rep 32	High Court of Australia	Australia - Commonwealth	14 Aug 1997	AustLII	75
Hewitt v Benale Pty Ltd; WMC Resources Ltd v Koljibabic	[2002] WASCA 163; (2002) 27 WAR 91; [2002] ACLR 450	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	19 Jun 2002	AustLII	67
Sydney Seaplanes Pty Ltd v Page	[2021] NSWCA 204; (2021) 393 ALR 485; (2021) 106 NSWLR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Sep 2021	AustLII	55
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII	51
Return to Work Corporation of South Australia v Watkins	[2017] SASCFC 149	Supreme Court of South Australia - Full Court	Australia - South Australia	10 Nov 2017	AustLII	45
Re Culleton (No 2)	[2017] HCA 4; (2017) 263 CLR 176; (2017) 341 ALR 1; (2017) 91 ALJR 311	High Court of Australia	Australia - Commonwealth	3 Feb 2017	AustLII	33
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation	[2007] QCA 312; (2007) 25 ACLC 1341	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	28 Sep 2007	AustLII	28
Ellison v Sandini Pty Ltd	[2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249	Federal Court of Australia	Australia - Commonwealth	27 Mar 2018	AustLII	27
Dudas v Monash City Council; Tarawa-Shearer v Darebin City Council	[2012] VSC 578	Supreme Court of Victoria	Australia - Victoria	29 Nov 2012	AustLII	24
Cargill Australia Ltd v Viterra Malt Pty Ltd (No 28)	[2022] VSC 13	Supreme Court of Victoria	Australia - Victoria	28 Jan 2022	AustLII	23
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII	21
NNXF and National Disability Insurance Agency	[2019] AATA 5552	Administrative Appeals Tribunal	Australia	23 Dec 2019	AustLII	20
Howard v Commissioner of Taxation	[2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89	Federal Court of Australia	Australia - Commonwealth	26 Oct 2012	AustLII	19
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	18
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation	[2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503	Federal Court of Australia	Australia - Commonwealth	7 May 2015	AustLII	16
Commissioner of Taxation v Douglas	[2020] FCAFC 220; (2020) 282 FCR 204	Federal Court of Australia	Australia - Commonwealth	4 Dec 2020	AustLII	13
Commissioner of Taxation v Glencore Investment Pty Ltd	[2020] FCAFC 187; 281 FCR 219	Federal Court of Australia	Australia - Commonwealth	6 Nov 2020	AustLII	13
Maric v Ericsson Australia Pty Ltd	[2020] FCA 452; (2020) 293 IR 442	Federal Court of Australia	Australia - Commonwealth	9 Apr 2020	AustLII	13
Van der Feltz v City of Stirling	[2009] WASC 142; (2009) 167 LGERA 236	Supreme Court of Western Australia	Australia - Western Australia	22 May 2009	AustLII	13
Portors v Comcare	[2018] FCA 914	Federal Court of Australia	Australia - Commonwealth	19 Jun 2018	AustLII	12
Return to Work Corporation of South Australia v Robinson	[2018] SASCFC 32	Supreme Court of South Australia - Full Court	Australia - South Australia	11 May 2018	AustLII	12
Minister for Education v Klein	[2005] WASCA 185	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Sep 2005	AustLII	12
Fourniotis v Vallianatos	[2018] VSC 369; (2018) 56 VR 85	Supreme Court of Victoria	Australia - Victoria	20 Jul 2018	AustLII	11
Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWSC 1501; (2014) 99 ATR 748	Supreme Court of New South Wales	Australia - New South Wales	31 Oct 2014	AustLII	11
Hastie Group Ltd v Commissioner of Taxation	[2008] FCAFC 187; (2008) 172 FCR 496; [2008] ATC 20-076	Federal Court of Australia	Australia - Commonwealth	9 Dec 2008	AustLII	11
Commissioner of Taxation v Racing Queensland Board	[2019] FCAFC 224; (2019) 374 ALR 241	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII	10
Malthouse v Return to Work SA	[2017] SAET 80		Australia	28 Jul 2017	AustLII	10
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation	[2019] FCA 1195; (2019) 110 ATR 307	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII	8
Australian Competition and Consumer Commission v PT Garuda Indonesia Ltd	[2019] FCA 786; (2019) 370 ALR 637	Federal Court of Australia	Australia - Commonwealth	30 May 2019	AustLII	8
Plaintiff B9/2014 v Minister for Immigration and Border Protection	[2014] FCAFC 178; (2014) 227 FCR 494	Federal Court of Australia	Australia - Commonwealth	18 Dec 2014	AustLII	8
Consolidated Media Holdings Ltd v Commissioner of Taxation	[2012] FCAFC 36; (2012) 201 FCR 470; [2012] ATC 20-308; (2012) 83 ATR 793; (2012) 87 ACSR 512	Federal Court of Australia	Australia - Commonwealth	20 Mar 2012	AustLII	8
Bluebottle UK Ltd v Deputy Commissioner of Taxation	[2006] NSWSC 706; 201 FLR 375; (2006) 233 ALR 747; 58 ACSR 536; 63 ATR 464	Supreme Court of New South Wales	Australia - New South Wales	14 Jul 2006	AustLII	8
Showing documents from 148001 to 148500 of total 161548 hits	[2006] FCA 18; (2006) 227 ALR 570; 61 ATR 482	Federal Court of Australia	Australia - Commonwealth	3 Feb 2006	AustLII	8
Salton v Commonwealth Superannuation Corporation	[2013] FCA 12; (2013) 209 FCR 349; (2013) 133 ALD 327	Federal Court of Australia	Australia - Commonwealth	18 Jan 2013	AustLII	7
R v Rolfe (No 5)	[2021] NTSCFC 6	Supreme Court of the Northern Territory - Full Court	Australia - Northern Territory	13 Aug 2021	AustLII	6
Commissioner of State Revenue v The Optical Superstore Pty Ltd	[2019] VSCA 197; (2019) 110 ATR 651	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Sep 2019	AustLII	6
Financial Synergy Holdings Pty Ltd v Commissioner of Taxation	[2016] FCAFC 31; (2016) 243 FCR 250; (2016) 102 ATR 599	Federal Court of Australia	Australia - Commonwealth	10 Mar 2016	AustLII	6
Matula and Secretary, Dept of Families, Housing, Community Services and Indigenous Affairs, Re	[2009] AATA 993; (2009) 115 ALD 45	Administrative Appeals Tribunal	Australia	24 Dec 2009	AustLII	6
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII	6
Young Investment Group Pty Ltd v QBE Insurance (Australia) Ltd	[2019] WASC 74	Supreme Court of Western Australia	Australia - Western Australia	11 Mar 2019	AustLII	5
Deputy Commissioner of Taxation v Craddock	[2006] VSC 408; (2006) 204 FLR 274; 64 ATR 468	Supreme Court of Victoria	Australia - Victoria	3 Nov 2006	AustLII	5
ST94/24 and Commissioner of Taxation	[1995] AATA 69; (1995) 30 ATR 1169	Administrative Appeals Tribunal	Australia	16 Mar 1995	AustLII	5
Chief Executive, Attorney-General's Department v Montrose	[2023] SAET 83		Australia	25 Sep 2023	AustLII	4
Motorola Solutions, Inc v Hytera Communications Corporation Ltd (Liability)	[2022] FCA 1585	Federal Court of Australia	Australia - Commonwealth	23 Dec 2022	AustLII	4
Fourniotis v Vallianatos (Building and Property)	[2018] VCAT 1092	Victorian Civil and Administrative Tribunal	Australia - Victoria	20 Jul 2018	AustLII	4
GJ Grantham Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 1275	Victorian Civil and Administrative Tribunal	Australia - Victoria	22 Aug 2019	AustLII	3
Commissioner of State Revenue v The Optical Superstore Pty Ltd	[2018] VSC 524	Supreme Court of Victoria	Australia - Victoria	21 Sep 2018	AustLII	3
Amaca Pty Ltd (Under NSW Administered Winding Up) (ACN 000 035 512) v Pfeiffer	[2017] SASCFC 157	Supreme Court of South Australia - Full Court	Australia - South Australia	28 Nov 2017	AustLII	3
Golden West Resources Ltd v Maxim Litigation Consultants	[2016] WASC 384	Supreme Court of Western Australia	Australia - Western Australia	25 Nov 2016	AustLII	3
Denison Funds Management Ltd v Commissioner of State Revenue (Review and Regulation)	[2014] VCAT 1385	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Nov 2014	AustLII	3
Hewitt v Benale Pty Ltd	[2002] WADC 22	District Court of Western Australia	Australia - Western Australia	13 Feb 2002	AustLII	3
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation	[2021] FCA 1597	Federal Court of Australia	Australia - Commonwealth	17 Dec 2021	AustLII	2
Registered Organisations Commissioner v Australian Workers Union	[2020] FCAFC 202; (2020) 281 FCR 518	Federal Court of Australia	Australia - Commonwealth	20 Nov 2020	AustLII	2
Hillyer v Treasury Wine Estates Ltd and Return to Work SA	[2018] SAET 141		Australia	15 Aug 2018	AustLII	2
Spargo v Repatriation Commission	[2001] FCA 1763; 116 FCR 304; 65 ALD 398; 34 AAR 185	Federal Court of Australia	Australia - Commonwealth	12 Dec 2001	AustLII	2
Cougar Metals NL v Richore Pty Ltd	[2024] WASCA 36	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Apr 2024	AustLII	1
MGD v GWW and GXV (Residential Tenancies)	[2022] VCAT 1402	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Dec 2022	AustLII	1
Girdler v Accolade Wines Australia Ltd	[2021] SAET 40		Australia	3 Mar 2021	AustLII	1
McCormack v ASC Shipbuilding Pty Ltd; ASC Pty Ltd; Australian Naval Infrastructure Pty Ltd	[2020] SAET 200		Australia	21 Oct 2020	AustLII	1
McCarthy v Return to Work Corporation of South Australia	[2019] SAET 61		Australia	10 Apr 2019	AustLII	1
Lefroy v Minister for Lands	[2019] WASC 83; (2019) 235 LGERA 175	Supreme Court of Western Australia	Australia - Western Australia	15 Mar 2019	AustLII	1
Divadeus Pty Ltd v Victorian WorkCover Authority	[2014] VSC 578	Supreme Court of Victoria	Australia - Victoria	5 Dec 2014	AustLII	1
Deutsche Asia Pacific Finance Inc v FCT (No 2)	[2008] FCA 1570; 172 FCR 336; 73 ATR 1	Federal Court of Australia	Australia - Commonwealth	22 Oct 2008	AustLII	1
Keycorp Ltd v Commissioner of Taxation	[2007] FCA 41	Federal Court of Australia	Australia - Commonwealth	7 Feb 2007	AustLII	1
A Tax Payer and Commissioner of Taxation	[2006] AATA 980; 65 ATR 415	Administrative Appeals Tribunal	Australia	20 Nov 2006	AustLII	1
Brewing Investments Ltd v FCT	[2000] FCA 34	Federal Court of Australia	Australia - Commonwealth	28 Jan 2000	AustLII	1
Pioneer Electronics Australia Pty Ltd and Chief Executive Officer of Customs	[1999] AATA 483; 56 ALD 746	Administrative Appeals Tribunal	Australia	2 Jul 1999	AustLII	1
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII	1
Re Risby Forest Industries Pty Ltd and Charles Arthur Risby v the Commissioner of Taxation	[1988] FCA 304	Federal Court of Australia	Australia - Commonwealth	29 Aug 1988	AustLII	1
Vicinity Funds RE Ltd v Commissioner of State Revenue	[2024] VSC 658	Supreme Court of Victoria	Australia - Victoria	30 Oct 2024	AustLII
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Vatner v Chief Commissioner of State Revenue	[2024] NSWSC 769	Supreme Court of New South Wales	Australia - New South Wales	24 Jun 2024	AustLII
Tasmania v Tripptree	[2023] TASSC 16	Supreme Court of Tasmania	Australia - Tasmania	15 Jun 2023	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR TR2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Bow v Carapella	[2020] NSWSC 171	Supreme Court of New South Wales	Australia - New South Wales	28 Feb 2020	AustLII
Centralcon Pty Ltd v Toga Pty Ltd	[2019] NSWCATCD 50	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	11 Jun 2019	AustLII
Kyneton Bushland Resort Ltd v Commissioner of State Revenue (Review and Regulation)	[2017] VCAT 28	Victorian Civil and Administrative Tribunal	Australia - Victoria	11 Jan 2017	AustLII
TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment	[2014] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment	[2014] ATOTR TR2014/3	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Hills and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2011] AATA 678	Administrative Appeals Tribunal	Australia	30 Sep 2011	AustLII
Ahmad Najib Bin Aris v Pendakwa Raya -	[2009] MYFC 22	Federal Court of Malaysia	Malaysia	27 Mar 2009	AsianLII
Commonwealth Bank of Australia v Deputy Commissioner of Taxation	[2009] FCA 226; 75 ATR 273	Federal Court of Australia	Australia - Commonwealth	13 Mar 2009	AustLII
Anthony v Australian Native Landscapes Pty Ltd	[2008] NSWDC 109	District Court of New South Wales	Australia - New South Wales	2 Jul 2008	AustLII
Australian Municipal, Administrative, Clerical and Services Union - re Application to vary a demarcation order - PR973629	[2006] AIRC 489	Australian Industrial Relations Commission	Australia	10 Aug 2006	AustLII
Lo and Minister for Immigration and Multicultural Affairs	[2006] AATA 218	Administrative Appeals Tribunal	Australia	9 Mar 2006	AustLII
Brambles Australia Ltd v Secretary, Department of Industry, Tourism and Resources	[2005] FCA 1289	Federal Court of Australia	Australia - Commonwealth	16 Sep 2005	AustLII
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property	[2004] ATOGSTR GSTR2004/6	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property	[2004] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Swindley v Workcover/Royal and Sun Alliance (Yorke Motors (City) Pty Ltd)	[2003] SAWCT 42	South Australian Workers Compensation Tribunal	Australia - South Australia	15 Apr 2003	AustLII
Driver v Commissioner of Taxation	[1999] NSWSC 816	Supreme Court of New South Wales	Australia - New South Wales	11 Aug 1999	AustLII
Gregory Brian Oates v Sanders Executive Pty Ltd t/a L J Hooker Morley	[1998] WAIRComm 204	Western Australian Industrial Relations Commission	Australia - Western Australia	9 Oct 1998	AustLII
Secretary, Department of Social Security and Judith Fleming	[1993] AATA 374; (1993) 32 ALD 383	Administrative Appeals Tribunal	Australia	21 Dec 1993	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s44, s103, s103A, s109, s128D
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Lo and Minister for Immigration and Multicultural Affairs	[2006] AATA 218	Administrative Appeals Tribunal	Australia	9 Mar 2006	AustLII
Brambles Australia Ltd v Secretary, Department of Industry, Tourism and Resources	[2005] FCA 1289	Federal Court of Australia	Australia - Commonwealth	16 Sep 2005	AustLII
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property	[2004] ATOGSTR GSTR2004/6	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property	[2004] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Swindley v Workcover/Royal and Sun Alliance (Yorke Motors (City) Pty Ltd)	[2003] SAWCT 42	South Australian Workers Compensation Tribunal	Australia - South Australia	15 Apr 2003	AustLII
Driver v Commissioner of Taxation	[1999] NSWSC 816	Supreme Court of New South Wales	Australia - New South Wales	11 Aug 1999	AustLII
Gregory Brian Oates v Sanders Executive Pty Ltd t/a L J Hooker Morley	[1998] WAIRComm 204	Western Australian Industrial Relations Commission	Australia - Western Australia	9 Oct 1998	AustLII
Secretary, Department of Social Security and Judith Fleming	[1993] AATA 374; (1993) 32 ALD 383	Administrative Appeals Tribunal	Australia	21 Dec 1993	AustLII

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