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Imperial Bottleshops Pty Ltd v Commissioner of Taxation   flag  87

[1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546
Federal Court of Australia
Australia - Commonwealth
26th June, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Youssef v Commissioner of Taxation (Appeal) [2024] FCA 1154 Federal Court of Australia Australia - Commonwealth 4 Oct 2024 AustLII flag
CJYB and Commissioner of Taxation (Taxation) [2024] AATA 2640 Administrative Appeals Tribunal Australia 29 Jul 2024 AustLII flag
YNVP and Commissioner of Taxation (Taxation) [2024] AATA 2588 Administrative Appeals Tribunal Australia 30 Jun 2024 AustLII flag
Waters and Commissioner of Taxation (Taxation) [2024] AATA 1211 Administrative Appeals Tribunal Australia 27 May 2024 AustLII flag
Liang v Commissioner of Taxation [2024] FCA 535 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Beta Leigh Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 596 Administrative Appeals Tribunal Australia 4 Apr 2024 AustLII flag 1
Copley and Commissioner of Taxation (Taxation) [2024] AATA 8 Administrative Appeals Tribunal Australia 8 Jan 2024 AustLII flag
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
CVMW and Commissioner of Taxation (Taxation) [2023] AATA 4039 Administrative Appeals Tribunal Australia 30 Nov 2023 AustLII flag 1
Rusanova v Commissioner of Taxation [2023] AATA 2782 Administrative Appeals Tribunal Australia 1 Sep 2023 AustLII flag 1
TBLX and ZSCM and Commissioner of Taxation (Taxation) [2023] AATA 2059 Administrative Appeals Tribunal Australia 4 Jul 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
HNQH and Commissioner of Taxation (Taxation) [2023] AATA 980 Administrative Appeals Tribunal Australia 28 Apr 2023 AustLII flag
Elcheikh and Commissioner of Taxation (Taxation) [2023] AATA 859 Administrative Appeals Tribunal Australia 21 Apr 2023 AustLII flag 1
DQTB and Commissioner of Taxation [2023] AATA 515 Administrative Appeals Tribunal Australia 28 Mar 2023 AustLII flag 2
Bloom and Commissioner of Taxation (Taxation) [2023] AATA 417 Administrative Appeals Tribunal Australia 20 Mar 2023 AustLII flag
Chami and Commissioner of Taxation (Taxation) [2022] AATA 3797 Administrative Appeals Tribunal Australia 11 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
Robis Consulting Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 2832 Administrative Appeals Tribunal Australia 25 Aug 2022 AustLII flag
Chhua and Commissioner of Taxation [2022] AATA 2593 Administrative Appeals Tribunal Australia 12 Aug 2022 AustLII flag 2
TOC Processing Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 2479 Administrative Appeals Tribunal Australia 4 Aug 2022 AustLII flag
Mustapha and Commissioner of Taxation (Taxation) [2022] AATA 1519 Administrative Appeals Tribunal Australia 7 Jun 2022 AustLII flag
RSFS and Child Support Registrar (Child support second review) [2022] AATA 1434 Administrative Appeals Tribunal Australia 1 Jun 2022 AustLII flag
Wittenberg and Secretary, Department of Social Services (Social services second review) [2022] AATA 2437 Administrative Appeals Tribunal Australia 26 May 2022 AustLII flag
Lynch and Secretary, Department of Social Services (Social services second review) [2022] AATA 1162 Administrative Appeals Tribunal Australia 13 May 2022 AustLII flag
RHKF and Child Support Registrar (Child support second review) [2022] AATA 2438 Administrative Appeals Tribunal Australia 29 Apr 2022 AustLII flag
Twin Rivers Developments Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 887 Administrative Appeals Tribunal Australia 28 Apr 2022 AustLII flag 1
CJWN and Child Support Registrar (Child support second review) [2022] AATA 830 Administrative Appeals Tribunal Australia 22 Apr 2022 AustLII flag
RFZD and Commissioner of Taxation (Taxation) [2022] AATA 988 Administrative Appeals Tribunal Australia 14 Apr 2022 AustLII flag 1
Kais Jewellery (Syd) Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 425 Administrative Appeals Tribunal Australia 11 Mar 2022 AustLII flag 1
Mobbs and Commissioner of Taxation (Taxation) [2022] AATA 201 Administrative Appeals Tribunal Australia 10 Feb 2022 AustLII flag
FRGC and Child Support Registrar (Child support second review) [2021] AATA 4734 Administrative Appeals Tribunal Australia 17 Dec 2021 AustLII flag
Kwan and Commissioner of Taxation (Taxation) [2021] AATA 4465 Administrative Appeals Tribunal Australia 1 Dec 2021 AustLII flag
Sanderson and Commissioner and Taxation (Taxation) [2021] AATA 4305 Administrative Appeals Tribunal Australia 16 Nov 2021 AustLII flag 2
Southern Global Group Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 3968 Administrative Appeals Tribunal Australia 28 Oct 2021 AustLII flag 1
STNK and Commissioner of Taxation [2021] AATA 3399 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 2
Royal Lion Capital Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 3049 Administrative Appeals Tribunal Australia 25 Aug 2021 AustLII flag
Kong and Commissioner of Taxation (Taxation) [2021] AATA 2775 Administrative Appeals Tribunal Australia 10 Aug 2021 AustLII flag
Hraichie and Commissioner of Taxation (Taxation) [2021] AATA 2773 Administrative Appeals Tribunal Australia 10 Aug 2021 AustLII flag
Stark and Commissioner of Taxation (Taxation) [2021] AATA 2583 Administrative Appeals Tribunal Australia 29 Jul 2021 AustLII flag 1
VNBM and Commissioner of Taxation [2021] AATA 1626 Administrative Appeals Tribunal Australia 7 Jun 2021 AustLII flag 6
CGWT and Commissioner of Taxation (Taxation) [2020] AATA 6155 Administrative Appeals Tribunal Australia 23 Dec 2020 AustLII flag
Very Important Business Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 4698 Administrative Appeals Tribunal Australia 25 Nov 2020 AustLII flag
Kim v Minister for Home Affairs [2020] FCCA 2528 Federal Circuit Court of Australia Australia 11 Sep 2020 AustLII flag 1
Beneficiary and Commissioner of Taxation (Taxation) [2020] AATA 3136 Administrative Appeals Tribunal Australia 26 Aug 2020 AustLII flag
Parekh and Commissioner of Taxation (Taxation) [2020] AATA 3756 Administrative Appeals Tribunal Australia 24 Aug 2020 AustLII flag
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
Holman and Commissioner of Taxation (Taxation) [2020] AATA 1375 Administrative Appeals Tribunal Australia 20 May 2020 AustLII flag
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation) [2020] AATA 1014 Administrative Appeals Tribunal Australia 24 Apr 2020 AustLII flag 2
Dobie and Commissioner of Taxation (Taxation) [2020] AATA 292; (2020) 111 ATR 444 Administrative Appeals Tribunal Australia 31 Jan 2020 AustLII flag 1
Skourmallas and Commissioner of Taxation (Taxation) [2019] AATA 5535 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 1
Jarvis-Lavery and Commissioner of Taxation (Taxation) [2019] AATA 5409 Administrative Appeals Tribunal Australia 13 Dec 2019 AustLII flag 1
Ke and Commissioner of Taxation (Taxation) [2019] AATA 4057 Administrative Appeals Tribunal Australia 3 Oct 2019 AustLII flag
Abichandani and Commissioner of Taxation (Taxation) [2019] AATA 4296 Administrative Appeals Tribunal Australia 1 Oct 2019 AustLII flag 2
QTWG and Commissioner of Taxation [2019] AATA 2428 Administrative Appeals Tribunal Australia 24 Jul 2019 AustLII flag 2
Queensland Maintenance Services Pty Ltd (In Liquidation) and Commissioner of Taxation (Taxation) [2018] AATA 4525 Administrative Appeals Tribunal Australia 5 Dec 2018 AustLII flag 1
McMullen and Commissioner of Taxation (Taxation) [2018] AATA 4481 Administrative Appeals Tribunal Australia 4 Dec 2018 AustLII flag
Hourigan and Commissioner of Taxation (Taxation) [2018] AATA 3369 Administrative Appeals Tribunal Australia 10 Sep 2018 AustLII flag 4
Mavris and Commissioner of Taxation (Taxation) [2018] AATA 1825 Administrative Appeals Tribunal Australia 19 Jun 2018 AustLII flag 2
Salser and Commissioner of Taxation (Taxation) [2018] AATA 1311 Administrative Appeals Tribunal Australia 17 May 2018 AustLII flag
Tucker and Comcare (Compensation) [2018] AATA 1251 Administrative Appeals Tribunal Australia 10 May 2018 AustLII flag
MMFT and Commissioner of Taxation (Taxation) [2018] AATA 772 Administrative Appeals Tribunal Australia 5 Apr 2018 AustLII flag
HHWT and Commissioner of Taxation (Taxation) [2017] AATA 1540 Administrative Appeals Tribunal Australia 25 Sep 2017 AustLII flag
Banks and Commissioner of Taxation (Taxation) [2017] AATA 468 Administrative Appeals Tribunal Australia 11 Apr 2017 AustLII flag
Spence and Commissioner of Taxation (Taxation) [2017] AATA 307 Administrative Appeals Tribunal Australia 10 Mar 2017 AustLII flag
FKYL and Commissioner of Taxation (Taxation) [2016] AATA 810 Administrative Appeals Tribunal Australia 14 Oct 2016 AustLII flag
Zeqaj and Commissioner of Taxation [2016] AATA 218; (2016) 102 ATR 975 Administrative Appeals Tribunal Australia 6 Apr 2016 AustLII flag 2
Sharratt and Commissioner of Taxation [2015] AATA 293 Administrative Appeals Tribunal Australia 1 May 2015 AustLII flag
Marrone v Commissioner of State Revenue (Review & Regulation List) [2014] VCAT 1137 Victorian Civil and Administrative Tribunal Australia - Victoria 10 Sep 2014 AustLII flag 1
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
PNGR and Commissioner of Taxation [2013] AATA 942 Administrative Appeals Tribunal Australia 23 Dec 2013 AustLII flag 2
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 448 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Rigoli and Commissioner of Taxation [2012] AATA 757 Administrative Appeals Tribunal Australia 1 Nov 2012 AustLII flag 3
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
Vita Hot Bread Pty Ltd and Commissioner of Taxation [2012] AATA 570 Administrative Appeals Tribunal Australia 29 Aug 2012 AustLII flag 1
Armirthalingam and Commissioner of Taxation [2012] AATA 449 Administrative Appeals Tribunal Australia 17 Jul 2012 AustLII flag 2
Confidential and Commissioner of Taxation [2012] AATA 407 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 3
Confidential and Commissioner of Taxation [2012] AATA 408 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 1
Nguyen and Commissioner of Taxation [2011] AATA 544 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 10
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Watson v Repatriation Commission [2010] AATA 743 Administrative Appeals Tribunal Australia 29 Sep 2010 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Judicial Review and the Tax Assessment-Making Process" (2022) 45 University of New South Wales Law Journal 251 Azzi, John Australia circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Federal Court Rules (Cth)
Business Franchise Licences (Tobacco) Act 1975 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Dalco (1990) 64 ALR 166 Australia circa 1990 LexisNexis AU flag 1
Cole v Whitfield [1988] HCA 18; (1988) 165 CLR 360; (1988) 78 ALR 42; (1988) 62 ALJR 303; 76 CA 1954 High Court of Australia Australia - Commonwealth 2 May 1988 AustLII flag 372
Bath v Alston Holdings Pty Ltd [1988] HCA 27; (1988) 165 CLR 411; 78 ALR 669; 62 ALJR 363 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 50
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 flag 51
Evda Nominees Pty Ltd v Victoria [1984] HCA 18; (1984) 154 CLR 311; 52 ALR 401; 58 ALJR 307 High Court of Australia Australia - Commonwealth circa 1984 AustLII flag 53
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
HC Sleigh Ltd v South Australia [1977] HCA 2; (1977) 136 CLR 475; (1977) 12 ALR 449; (1977) 51 ALJR 377; 7 ATR 187 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 68
Tasmania: Dickenson's Arcade Pty Ltd v Tasmania (1974) 130 CLR 177 Australia - Commonwealth circa 1974 Legal Online / Westlaw flag 80
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251

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