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JB Chandler Investment Co Ltd (In Voluntary Liquidation) and Chandlers Rental Pty Ltd (In Voluntary Liquidation) v Commissioner of Taxation   flag  26

[1993] FCA 641; (1993) 47 FCR 588; (1993) 27 ATR 340
Federal Court of Australia
Australia - Commonwealth
22nd December, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Britt v Parcell [2021] NSWDC 464 District Court of New South Wales Australia - New South Wales 14 May 2021 AustLII flag 4
Findex Group Ltd v McKay [2020] FCAFC 182 Federal Court of Australia Australia - Commonwealth 29 Oct 2020 AustLII flag 13
NQZG and Commissioner of Taxation (Taxation) [2020] AATA 379 Administrative Appeals Tribunal Australia 2 Mar 2020 AustLII flag
SZSLM v Minister for Immigration and Border Protection [2015] FCAFC 164 Federal Court of Australia Australia - Commonwealth 16 Nov 2015 AustLII flag 11
Linkhill Pty Ltd v Director, Office of the Fair Work Building Industry Inspectorate [2015] FCAFC 99; (2015) 240 FCR 578; (2015) 252 IR 69 Federal Court of Australia Australia - Commonwealth 22 Jul 2015 AustLII flag 37
Gabor v Secretary, Department of Education, Employment and Workplace Relations [2010] FCA 706 Federal Court of Australia Australia - Commonwealth 6 Jul 2010 AustLII flag 14
Star City Pty Ltd v Commissioner of Taxation [2009] HCATrans 255 High Court of Australia Australia - Commonwealth 2 Oct 2009 AustLII flag
FCT v Star City Pty Ltd [2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431 Federal Court of Australia Australia - Commonwealth 27 Feb 2009 AustLII flag 27
Lansen v Minister for Environment and Heritage [2008] FCAFC 189; (2008) 174 FCR 14; (2008) 163 LGERA 145; (2008) 106 ALD 232 Federal Court of Australia Australia - Commonwealth 17 Dec 2008 AustLII flag 78
Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 3
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR CR2007/92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR 92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
NAJT v Minister for Immigration and Multicultural and Indigenous Affairs [2005] FCAFC 134; (2005) 147 FCR 51 Federal Court of Australia Australia - Commonwealth 24 Aug 2005 AustLII flag 314
Applicant and Commissioner of Taxation [2005] AATA 47; 58 ATR 1256 Administrative Appeals Tribunal Australia 18 Jan 2005 AustLII flag 1
Peacock v Human Rights and Equal Opportunity Commission [2003] FCAFC 50; (2003) 73 ALD 341 Federal Court of Australia Australia - Commonwealth 25 Mar 2003 AustLII flag 15
Jupiters Ltd ACN 010 741 045 v Deputy Commissionerof Taxation [2001] FCA 1869 Federal Court of Australia Australia - Commonwealth 21 Dec 2001 AustLII flag
Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd [2001] FCA 1833; (2001) 117 FCR 424 Federal Court of Australia Australia - Commonwealth 20 Dec 2001 AustLII flag 436
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Kweifio-Okai v RMIT University [1999] FCA 1686; 47 AILR 4-223 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 2
Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Federal Court of Australia Australia - Commonwealth 23 Nov 1999 AustLII flag 3
Commissioner of Taxation v Glennan [1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413 Federal Court of Australia Australia - Commonwealth 26 Mar 1999 AustLII flag 62
AB v Commissioner of Taxation [1997] FCA 1061 Federal Court of Australia Australia - Commonwealth 17 Oct 1997 AustLII flag
Taxpayer and the Commissioner of Taxation [1996] AATA 403; 34 ATR 1023 Administrative Appeals Tribunal Australia 8 Nov 1996 AustLII flag 1
MIM Holdings Ltd v Commissioner of Taxation [1996] FCA 1614 Federal Court of Australia Australia - Commonwealth 12 Jul 1996 AustLII flag
Krakos Investments Pty Ltd v Deputy Commissioner of Taxation [1995] FCA 1311 Federal Court of Australia Australia - Commonwealth 21 Jun 1995 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Raising fresh argument or evidence on appeal" (2008) 85 Precedent 8 Douglas, Richard Australia circa 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Electricity Commission of New South Wales v Yates (1991) 30 NSWLR 351 Australia - New South Wales circa 1991 LexisNexis AU flag 37
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
Allied Mills Industries Pty Ltd v Commissioner of Taxation [1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457 Federal Court of Australia Australia - Commonwealth 27 Apr 1989 AustLII flag 52
Coulton v Holcombe [1986] HCA 33; (1986) 162 CLR 1; 65 ALR 656; (1986) 60 ALJR 470 High Court of Australia Australia - Commonwealth 19 Jun 1986 AustLII flag 1904
(1985) 59 Aljr 481 (1985) 59 ALJR 481 Australia circa 1985 flag 572
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
Beak v Robson [1943] AC 352; (1943) 25 Tax Cas 33 United Kingdom circa 1943 LexisNexis / Westlaw flag 18
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Californian Oil Products Ltd (In Liquidation) v FCT [1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10 High Court of Australia Australia - Commonwealth 24 Aug 1934 AustLII flag 41

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