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Putnin v Commissioner of Taxation   flag  27

[1991] FCA 12; (1991) 27 FCR 508; (1991) 98 ALR 13; (1991) 21 ATR 1245; [1991] AIPC 37,415; 20 IPR 347
Federal Court of Australia
Australia - Commonwealth
5th February, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Wood [2023] FCA 574 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag
Taxpayer and Commissioner of Taxation [2013] AATA 783 Administrative Appeals Tribunal Australia 4 Nov 2013 AustLII flag
Roads and Traffic Authority of New South Wales v Care Park Pty Ltd [2012] NSWCA 35 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Mar 2012 AustLII flag 14
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts [2008] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts [2008] ATOTR TR2008/6 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Commissioner of Taxation v Day [2007] FCAFC 193; (2007) 164 FCR 250; (2007) 243 ALR 448; 67 ATR 936 Federal Court of Australia Australia - Commonwealth 21 Dec 2007 AustLII flag 13
Local Government Association Workers Compensation Scheme (Corporation of the City of Whyalla) v Hazeal [2007] SAWCT 41 South Australian Workers Compensation Tribunal Australia - South Australia 10 Aug 2007 AustLII flag 8
Museth and Commissioner of Taxation [2006] AATA 482; 62 ATR 1243 Administrative Appeals Tribunal Australia 2 Jun 2006 AustLII flag
Cachia and Commissioner of Taxation [2005] AATA 479; 59 ATR 1056 Administrative Appeals Tribunal Australia 26 May 2005 AustLII flag 1
Kabcon Pty Ltd v Walwyn Pty Ltd [2002] ACTSC 1 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 18 Jan 2002 AustLII flag
Shokker v Commissioner of Taxation [1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257 Federal Court of Australia Australia - Commonwealth 12 May 1999 AustLII flag 6
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments [1999] ATOTR TR1999/10 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments [1999] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Liliana Elberg v Commissioner of Taxation [1998] FCA 388 Federal Court of Australia Australia - Commonwealth 20 Apr 1998 AustLII flag 1
Grundfos Pumps Pty Ltd v Collector of Customs [1997] FCA 234 Federal Court of Australia Australia - Commonwealth 8 Apr 1997 AustLII flag
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation [1996] FCA 1284 Federal Court of Australia Australia - Commonwealth 1 Mar 1996 AustLII flag
FCT v Rowe [1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392 Federal Court of Australia Australia - Commonwealth 20 Oct 1995 AustLII flag 116
Associated Minerals Consolidated Ltd v Commissioner of Taxation [1994] FCA 1282 Federal Court of Australia Australia - Commonwealth 23 Aug 1994 AustLII flag
Collector of Customs v Sharp Corporation of Australia Pty Ltd [1994] FCA 1246; (1994) 20 AAR 186; (1994) 35 ALD 589 Federal Court of Australia Australia - Commonwealth 9 Aug 1994 AustLII flag 5
James Neill Creer v Commissioner of Taxation [1994] FCA 1228 Federal Court of Australia Australia - Commonwealth 28 Jul 1994 AustLII flag
Merrell Dow Pharmaceuticals Inc HC Wellington AP86/92 [1994] NZHC 2078; [1994] 2 NZLR 706 High Court of New Zealand New Zealand 13 May 1994 NZLII flag 2
Loughnan v Altman [1992] FCA 580; (1992) 39 FCR 90; (1992) 111 ALR 445; (1992) 16 AAR 488 Federal Court of Australia Australia - Commonwealth 30 Nov 1992 AustLII flag 24
Re Taxation Appeals [1992] AATA 329; 24 ATR 1148 Administrative Appeals Tribunal Australia 28 Oct 1992 AustLII flag
Re Collector of Customs v Marym (Australia) Pty Ltd [1992] FCA 277; (1992) 15 AAR 436 Federal Court of Australia Australia - Commonwealth 12 Jun 1992 AustLII flag 4
Merrell Dow Pharmaceuticals Inc [1992] NZIPOPAT 3 New Zealand Intellectual Property Office - Patents Decisions New Zealand 26 Mar 1992 NZLII flag
Re Bernard Putnin v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 14 Federal Court of Australia Australia - Commonwealth 6 Feb 1991 AustLII flag
Putnin v Commissioner of Taxation [1991] FCA 12; (1991) 27 FCR 508; (1991) 98 ALR 13; (1991) 21 ATR 1245; [1991] AIPC 37,415; 20 IPR 347 Federal Court of Australia Australia - Commonwealth 5 Feb 1991 AustLII flag 27

Legislation Cited

Legislation Name Provision
Patents Regulations (Cth)
Patents Act 1952 (Cth)
Patents Amendment Act 1989 (Cth) s8, s10

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sanofi v Parke Davis Pty Ltd (No 2) [1983] HCA 32; (1983) 152 CLR 1; 49 ALR 1; 1 IPR 383; 57 ALJR 691 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 24
Sanofi's Patent Extension Petition, Re [1983] VicRp 3; [1983] 1 VR 25 Australia - Victoria 24 Jun 1981 AustLII flag 9
Re N v Philips Gloeilampenfabrieken's Patent [No 1] [1966] HCA 43; (1966) 121 CLR 70; 40 ALJR 172 High Court of Australia Australia - Commonwealth 15 Jul 1966 AustLII flag 2
6 Aipc 90-779; 20 Ipr 347 6 AIPC 90-779; 20 IPR 347 Australia circa 1966 IntelliConnect flag 1

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