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

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
AB v Commissioner of Taxation	[1997] FCA 1061	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
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		436
Britt v Parcell	[2021] NSWDC 464	District Court of New South Wales	Australia - New South Wales	14 May 2021	AustLII		4
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		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		62
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
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
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		96
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		27
Findex Group Ltd v McKay	[2020] FCAFC 182	Federal Court of Australia	Australia - Commonwealth	29 Oct 2020	AustLII		13
Gabor v Secretary, Department of Education, Employment and Workplace Relations	[2010] FCA 706	Federal Court of Australia	Australia - Commonwealth	6 Jul 2010	AustLII		14
Jupiters Ltd ACN 010 741 045 v Deputy Commissionerof Taxation	[2001] FCA 1869	Federal Court of Australia	Australia - Commonwealth	21 Dec 2001	AustLII
Krakos Investments Pty Ltd v Deputy Commissioner of Taxation	[1995] FCA 1311	Federal Court of Australia	Australia - Commonwealth	21 Jun 1995	AustLII
Kweifio-Okai v RMIT University	[1999] FCA 1686; 47 AILR 4-223	Federal Court of Australia	Australia - Commonwealth	8 Dec 1999	AustLII		2
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		78
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		37
MIM Holdings Ltd v Commissioner of Taxation	[1996] FCA 1614	Federal Court of Australia	Australia - Commonwealth	12 Jul 1996	AustLII
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		314
NQZG and Commissioner of Taxation (Taxation)	[2020] AATA 379	Administrative Appeals Tribunal	Australia	2 Mar 2020	AustLII
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		15
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Star City Pty Ltd v Commissioner of Taxation	[2009] HCATrans 255	High Court of Australia	Australia - Commonwealth	2 Oct 2009	AustLII
SZSLM v Minister for Immigration and Border Protection	[2015] FCAFC 164	Federal Court of Australia	Australia - Commonwealth	16 Nov 2015	AustLII		11
Taxpayer and the Commissioner of Taxation	[1996] AATA 403; 34 ATR 1023	Administrative Appeals Tribunal	Australia	8 Nov 1996	AustLII		1

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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1985) 59 Aljr 481	(1985) 59 ALJR 481		Australia	circa 1985			572
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		52
Beak v Robson	[1943] AC 352; (1943) 25 Tax Cas 33		United Kingdom	circa 1943	LexisNexis / Westlaw		18
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		41
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		116
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		1904
Electricity Commission of New South Wales v Yates	(1991) 30 NSWLR 351		Australia - New South Wales	circa 1991	LexisNexis AU		37
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		187
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		251
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		107