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Meredith v Commissioner of Taxation   flag  22

[2002] FCAFC 271; 125 FCR 308; 192 ALR 418; 76 ALD 33; 50 ATR 528
Federal Court of Australia
Australia - Commonwealth
28th August, 2002

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Apostolou v VA Corporation of Aust Pty Ltd [2011] FCAFC 103 Federal Court of Australia Australia - Commonwealth 15 Aug 2011 AustLII flag 32
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation [2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449 Federal Court of Australia Australia - Commonwealth 4 Dec 2003 AustLII flag 15
Bidjara Aboriginal Housing & Land Co Ltd v Sharma [2003] FCA 1462 Federal Court of Australia Australia - Commonwealth 10 Dec 2003 AustLII flag
Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37; (2011) 191 FCR 400; (2011) 276 ALR 231; 82 ATR 663 Federal Court of Australia Australia - Commonwealth 17 Mar 2011 AustLII flag 25
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Commissioner of Taxation [2005] FCAFC 244; (2005) 148 FCR 427; 89 ALD 1; 42 AAR 79; 61 ATR 509 Federal Court of Australia Australia - Commonwealth 30 Nov 2005 AustLII flag 29
CPT Manager Ltd v Commissioner of State Revenue [2004] QSC 424; [2005] 2 Qd R 1; 58 ATR 93 Supreme Court of Queensland Australia - Queensland 2 Dec 2004 AustLII flag 3
Downer Utilities Australia Pty Ltd v Commissioner of the Anti-Dumping Commission [2019] FCA 1190 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag
Fabry v Commissioner of Taxation [2003] FCA 1043; (2003) 132 FCR 239; (2003) 54 ATR 64 Federal Court of Australia Australia - Commonwealth 3 Oct 2003 AustLII flag 6
Gant v Commissioner Australian Federal Police (No 2) [2006] FCA 1494 Federal Court of Australia Australia - Commonwealth 10 Nov 2006 AustLII flag 2
Isaacs and Commissioner of Taxation [2004] AATA 202; 80 ALD 785; 88 ATR 1044 Administrative Appeals Tribunal Australia 27 Feb 2004 AustLII flag
Isaacs v Commissioner of Taxation [2005] FCA 832; (2005) 144 FCR 194; 59 ATR 693 Federal Court of Australia Australia - Commonwealth 22 Jun 2005 AustLII flag 6
Macquarie Bank Ltd v Commissioner of Taxation [2013] FCA 887 Federal Court of Australia Australia - Commonwealth 3 Sep 2013 AustLII flag 3
McMennemin v FCT [2010] AATA 573; [2010] ATC 10-145 Administrative Appeals Tribunal Australia 3 Aug 2010 AustLII flag 13
Puzey v Commissioner of Taxation [2002] FCA 1615; 124 FCR 514; 51 ATR 616 Federal Court of Australia Australia - Commonwealth 24 Dec 2002 AustLII flag 5
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
Rawson Finances Pty Ltd v Deputy Commissioner of Taxation [2010] FCA 666 Federal Court of Australia Australia - Commonwealth 24 Jun 2010 AustLII flag
Rawson Finances Pty Ltd v Deputy Commissioner of Taxation [2010] FCAFC 139; (2010) 81 ATR 36 Federal Court of Australia Australia - Commonwealth 25 Nov 2010 AustLII flag 93
SZAJB v Minister for Immigration and Citizenship [2008] FCAFC 75; (2008) 168 FCR 410; (2008) 247 ALR 510; 101 ALD 499; (2008) 168 FCD 410 Federal Court of Australia Australia - Commonwealth 16 May 2008 AustLII flag 56
Wride v Schulze [2004] FCAFC 216 Federal Court of Australia Australia - Commonwealth 17 Aug 2004 AustLII flag 51
Wride v Werner [2004] SASC 211 Supreme Court of South Australia Australia - South Australia 19 Jul 2004 AustLII flag 5

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Judicial review of the Accountants' Concession: a case for improving tax administration and accountability" [2011] RevenueLawJl 8 Azzi, John Australia circa 2011 AustLII flag
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 2

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s3, s16
Federal Court of Australia Act 1976 (Cth) s24
Income Tax Assessment Act 1936 (Cth) s175, s177F
Judiciary Act 1903 (Cth) s39B
Rent Tax Assessment Act (Cth) s2
Taxation Administration Act 1953 (Cth)
Australian Capital Territory Taxation (Cth)
Training Guarantee (Administration) Act 1990 (Cth) s4
Wool Tax (Administration) Act 1964 (Cth)
Court Rules (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Balnaves v Commissioner of Taxation (1985) 8 FCR 589; (1985) 61 ALR 509; (1985) 16 ATR 892 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 7
Bennett Honda Pty Ltd v Deputy Commissioner of Taxation [1984] FCA 414; (1984) 4 FCR 99; 58 ALR 177; 16 ATR 108 Federal Court of Australia Australia - Commonwealth 21 Dec 1984 AustLII flag 6
Brouwer v Titan Corporation Ltd [1997] FCA 1077; (1997) 73 FCR 241; (1997) 149 ALR 50 Federal Court of Australia Australia - Commonwealth 7 Mar 1997 AustLII flag 46
Carr v Finance Corporation of Australia Ltd (No 1) [1981] HCA 20; (1981) 147 CLR 246; 34 ALR 449; (1981) 55 ALJR 397 High Court of Australia Australia - Commonwealth 12 May 1981 AustLII flag 728
Constable Holdings Pty Ltd v Commissioner of Taxation (1986) 11 FCR 136; 72 ALR 265; 17 ATR 640 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 5
D é cor Corporation Pty Ltd v Dart Industries Inc [1991] FCA 844; [1991] FCAFC 844; (1991) 33 FCR 397; (1991) 104 ALR 621; 23 IPR 1; [1992] AIPC 38,193 Federal Court of Australia Australia - Commonwealth circa 1991 AustLII flag 1564
Dan v FCT (No 2) (2000) 44 ATR 338 Australia circa 2000 Legal Online / Westlaw flag 5
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Domaine Finance Pty Ltd v Commissioner of Taxation (1985) 8 FCR 538; 61 ALR 375; 16 ATR 778 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 6
Hadfield Finance Pty Ltd v FCT [1988] FCA 124; (1988) 79 ALR 249; (1988) 19 ATR 1083 Federal Court of Australia Australia - Commonwealth 21 Apr 1988 AustLII flag 11
Intervest Corporation Pty Ltd v Commissioner of Taxation [1984] FCA 297; (1984) 3 FCR 591; (1984) 58 ALR 317; (1984) 15 ATR 1204; 7 ALD 83 Federal Court of Australia Australia - Commonwealth 15 Oct 1984 AustLII flag 20
Kordan Pty Ltd v FCT [2000] FCA 1807; (2000) 46 ATR 191 Federal Court of Australia Australia - Commonwealth 15 Dec 2000 AustLII flag 45
Licul v Corney [1976] HCA 6; (1976) 180 CLR 213; (1976) 8 ALR 437; (1976) 50 ALJR 439 High Court of Australia Australia - Commonwealth 3 Mar 1976 AustLII flag 488
Malouf v Malouf [1999] FCA 284; (1999) 86 FCR 134; (1999) 167 ALR 383 Federal Court of Australia Australia - Commonwealth 24 Mar 1999 AustLII flag 53
Mercantile Credits Ltd v Commissioner of Taxation (No 1) (1985) 8 FCR 510; (1985) 61 ALR 331; (1985) 16 ATR 855 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 14
Minister for Industry and Commerce v Tooheys Ltd (1982) 60 FLR 325 Australia circa 1982 Legal Online / Westlaw flag 32
Morabito and Barkoczy [1999] Sydney Law Review 36 Sydney Law Review Australia circa 1999 HeinOnline / LexisNexis flag 2
National Mutual Life Association of Australasia Ltd v Grosvenor Hill (Qld) [2001] FCA 237; (2001) 183 ALR 700 Federal Court of Australia Australia - Commonwealth 13 Mar 2001 AustLII flag 45
O'Reilly; Ex parte Bayford Wholesale Pty Ltd [1983] HCA 27; (1983) 151 CLR 557; (1983) 48 ALR 477; (1983) 57 ALJR 675; 14 ATR 610; [1983] WCR 167 High Court of Australia Australia - Commonwealth 29 Aug 1983 AustLII flag 18
Port of Melbourne Authority v Anshun Pty Ltd [1980] HCA 41; (1980) 147 CLR 35; 33 ALR 248; 55 ALJR 96 High Court of Australia Australia - Commonwealth 1 Nov 1980 AustLII flag 146
R v Hickman; Ex parte Fox and Clinton [1945] HCA 53; (1945) 70 CLR 598; 226 CAR 3; (1945) 19 ALJR 246 High Court of Australia Australia - Commonwealth 30 Aug 1979 AustLII flag 1058
Re Deputy Commissioner of Taxation v Clarke and Kann [1984] FCA 94; 1 FCR 322 Federal Court of Australia Australia - Commonwealth 11 Apr 1984 AustLII flag 18
Tooheys Ltd v Minister for Business and Consumer Affairs [1981] FCA 121; (1981) 54 FLR 421; (1981) 36 ALR 64; (1981) 4 ALD 277 Federal Court of Australia Australia - Commonwealth 19 Aug 1981 AustLII flag 204

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