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Commissioner of Taxation v Jones   flag  11

[1999] FCA 308; (1999) 86 FCR 282; 166 ALR 650; 41 ATR 460
Federal Court of Australia
Australia - Commonwealth
29th March, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Dec 2016 AustLII flag 39
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
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 flag 16
Health Insurance Commission v Trustee in Bankruptcy of the Estate of Ioakim Alekozoglou [2003] FCA 848 Federal Court of Australia Australia - Commonwealth 13 Aug 2003 AustLII flag 11
Re Waffles Pty Ltd and FCT [2010] AATA 78; 75 ATR 376; [2010] ATC 1-020 Administrative Appeals Tribunal Australia 3 Feb 2010 AustLII flag 5
Commissioner of Taxation v Nash [2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251 Federal Court of Australia Australia - Commonwealth 16 Apr 2013 AustLII flag 3
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq) [2014] FCAFC 133; (2014) 226 FCR 263 Federal Court of Australia Australia - Commonwealth 8 Oct 2014 AustLII flag 2
Delic v Kazar and Slaven as Joint Trustees in the Bankrupt Estate of Delic [2020] FCCA 1791 Federal Circuit Court of Australia Australia 25 Jun 2020 AustLII flag 1
Hughes and Secretary, Department of Families, Community Services and Indigenous Affairs [2007] AATA 1544; (2007) 96 ALD 230 Administrative Appeals Tribunal Australia 13 Jul 2007 AustLII flag 1
Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation); Commissioner of Taxation v Ginette Dawn Muller and Joanne Emily Dunn as Liquidators of Australian Building Systems Pty Ltd (In Liquidation) [2015] HCATrans 217 High Court of Australia Australia - Commonwealth 8 Sep 2015 AustLII flag
Coleman v Thomas [2001] FMCA 129 Federal Magistrates Court of Australia Australia 21 Dec 2001 AustLII flag

Legislation Cited

Legislation Name Provision
Act (Cth)
Bankruptcy Act 1966 (Cth) s55, s82, s204, s207
Income Tax Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s166, s168, s175
Bankruptcy Act 1924 (Cth)
Income Tax Act (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Dec 2016 AustLII flag 39
Commissioner of State Taxation (WA) v Pollock (1993) 11 WAR 64; (1993) 12 ACSR 217; (1994) 12 ACLC 28; 27 ATR 108 Australia - Western Australia circa 1993 LexisNexis AU flag 36
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
Commissioner of Stamps (WA) v West Australian Trustee Executor & Agency Co Ltd [1925] HCA 20; (1925) 36 CLR 98 High Court of Australia Australia - Commonwealth 16 Jun 1925 AustLII flag 33
Lever Bros Pty Ltd v FCT [1948] HCA 25; (1948) 77 CLR 78; (1948) 8 ATD 388; 4 AITR 133 High Court of Australia Australia - Commonwealth 27 Sep 1948 AustLII flag 18
Commissioner of Taxation v Kavich (1996) 68 FCR 519; (1996) 138 ALR 323; 33 ATR 273 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 17
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 flag 16
Commissioner of Stamps (WA) v West Australian Trustee, Executor and Agency Co Ltd [1926] HCA 17; (1926) 38 CLR 63; 32 ALR 238 High Court of Australia Australia - Commonwealth 10 Jun 1926 AustLII flag 13
Health Insurance Commission v Trustee in Bankruptcy of the Estate of Ioakim Alekozoglou [2003] FCA 848 Federal Court of Australia Australia - Commonwealth 13 Aug 2003 AustLII flag 11
Re Evans; Ex parte Sweeney v Evans (1995) 61 FCR 556; (1995) 134 ALR 597 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 8
Lloyd v Federal Commissioner of Land Tax In re Browne; Ex parte Lloyd [1933] ArgusLawRp 75; (1933) 49 CLR 160; 39 ALR 425; 6 ABC 212; 2 ATD 313 Argus Law Reports Australia - Commonwealth 22 Aug 1933 AustLII flag 7
Re Waffles Pty Ltd and FCT [2010] AATA 78; 75 ATR 376; [2010] ATC 1-020 Administrative Appeals Tribunal Australia 3 Feb 2010 AustLII flag 5
Guiana Industrial and Commercial Investments Ltd v Inland Revenue Commissioner (No 2) [1971] AC 841 United Kingdom circa 1971 LexisNexis / Westlaw flag 4
Commissioner of Taxation v Nash [2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251 Federal Court of Australia Australia - Commonwealth 16 Apr 2013 AustLII flag 3
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq) [2014] FCAFC 133; (2014) 226 FCR 263 Federal Court of Australia Australia - Commonwealth 8 Oct 2014 AustLII flag 2
Commissioner of Income Tax v Barcellos [1957] LRBG 105 Guyana circa 1957 flag 2
Delic v Kazar and Slaven as Joint Trustees in the Bankrupt Estate of Delic [2020] FCCA 1791 Federal Circuit Court of Australia Australia 25 Jun 2020 AustLII flag 1
Hughes and Secretary, Department of Families, Community Services and Indigenous Affairs [2007] AATA 1544; (2007) 96 ALD 230 Administrative Appeals Tribunal Australia 13 Jul 2007 AustLII flag 1
Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation); Commissioner of Taxation v Ginette Dawn Muller and Joanne Emily Dunn as Liquidators of Australian Building Systems Pty Ltd (In Liquidation) [2015] HCATrans 217 High Court of Australia Australia - Commonwealth 8 Sep 2015 AustLII flag
Coleman v Thomas [2001] FMCA 129 Federal Magistrates Court of Australia Australia 21 Dec 2001 AustLII flag

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