Hart v Commissioner of Taxation 105

[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371

Federal Court of Australia

Australia - Commonwealth

1st August, 2003

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Bootlis and Commissioner of Taxation (Taxation)	[2024] AATA 2723	Administrative Appeals Tribunal	Australia	2 Aug 2024	AustLII
Ecosse Group Holdings Pty Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2073	Administrative Appeals Tribunal	Australia	26 Jun 2024	AustLII
WCVB and Commissioner of Taxation (Taxation)	[2024] AATA 1259	Administrative Appeals Tribunal	Australia	28 May 2024	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII	2
CVMW and Commissioner of Taxation (Taxation)	[2023] AATA 4039	Administrative Appeals Tribunal	Australia	30 Nov 2023	AustLII	1
Meakins and Commissioner of Taxation (Taxation)	[2023] AATA 3852	Administrative Appeals Tribunal	Australia	17 Nov 2023	AustLII
Elcheikh and Commissioner of Taxation (Taxation)	[2023] AATA 859	Administrative Appeals Tribunal	Australia	21 Apr 2023	AustLII	1
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII	2
Trustee for the NFTA Unit Trust and Commissioner of Taxation (Taxation)	[2022] AATA 4132	Administrative Appeals Tribunal	Australia	5 Dec 2022	AustLII	1
Rizkallah and Commissioner of Taxation (Taxation)	[2022] AATA 3081	Administrative Appeals Tribunal	Australia	16 Sep 2022	AustLII	1
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII	19
Automotive Invest Pty Ltd and Commissioner of Taxation (Taxation)	[2022] AATA 673	Administrative Appeals Tribunal	Australia	24 Mar 2022	AustLII
Kong and Commissioner of Taxation (Taxation)	[2021] AATA 2775	Administrative Appeals Tribunal	Australia	10 Aug 2021	AustLII
Munkayilar and Commissioner of Taxation (Taxation)	[2021] AATA 1839	Administrative Appeals Tribunal	Australia	22 Jun 2021	AustLII	1
BSRJ and Commissioner of Taxation (Taxation)	[2021] AATA 333	Administrative Appeals Tribunal	Australia	26 Feb 2021	AustLII	1
Mohamed trading as Billan Family Day Care v Secretary, Department of Education, Skills & Employment (No 2)	[2020] FCA 1749	Federal Court of Australia	Australia - Commonwealth	7 Dec 2020	AustLII	5
Zhang and Commissioner of Taxation (Taxation)	[2020] AATA 3008	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII	1
Atkinson and Commissioner of Taxation	[2020] AATA 1666; (2020) 111 ATR 844	Administrative Appeals Tribunal	Australia	22 May 2020	AustLII	1
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation)	[2020] AATA 1014	Administrative Appeals Tribunal	Australia	24 Apr 2020	AustLII	2
Beaumont Constructions Pty Ltd v Commissioner of State Revenue	[2020] QCAT 52	Queensland Civil and Administrative Tribunal	Australia - Queensland	14 Feb 2020	AustLII	3
HFTS and Commissioner of Taxation	[2019] AATA 5164	Administrative Appeals Tribunal	Australia	2 Dec 2019	AustLII	3
Douglass v Commissioner of Taxation	[2019] FCA 1246	Federal Court of Australia	Australia - Commonwealth	12 Aug 2019	AustLII	3
QTWG and Commissioner of Taxation	[2019] AATA 2428	Administrative Appeals Tribunal	Australia	24 Jul 2019	AustLII	2
SDRQ and Commissioner of Taxation	[2019] AATA 2003; (2019) 110 ATR 687	Administrative Appeals Tribunal	Australia	19 Jul 2019	AustLII	1
Byron Pty Ltd and Commissioner of Taxation (Taxation)	[2019] AATA 2042	Administrative Appeals Tribunal	Australia	17 Jul 2019	AustLII
Hourigan and Commissioner of Taxation (Taxation)	[2019] AATA 558	Administrative Appeals Tribunal	Australia	27 Mar 2019	AustLII
Wainwright and Commissioner of Taxation (Taxation)	[2019] AATA 333	Administrative Appeals Tribunal	Australia	5 Mar 2019	AustLII	1
KKQY and Commissioner of Taxation (Taxation)	[2019] AATA 204	Administrative Appeals Tribunal	Australia	19 Feb 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Queensland Maintenance Services Pty Ltd (In Liquidation) and Commissioner of Taxation (Taxation)	[2018] AATA 4525	Administrative Appeals Tribunal	Australia	5 Dec 2018	AustLII	1
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII	2
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
HKYB and Commissioner of Taxation (Taxation)	[2018] AATA 4770	Administrative Appeals Tribunal	Australia	31 Oct 2018	AustLII	2
Douglass v Commissioner of Taxation	[2018] AATA 3729	Administrative Appeals Tribunal	Australia	3 Oct 2018	AustLII	2
Magerovski v Commissioner for Fair Trading, Department of Finance, Services and Innovation; Service Today NSW v Commissioner for Fair Trading, Department of Finance, Services and Innovation	[2018] NSWCATAD 192	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	23 Aug 2018	AustLII	7
Bosanac v Commissioner of Taxation	[2018] FCA 946	Federal Court of Australia	Australia - Commonwealth	22 Jun 2018	AustLII	20
Pty Ltd and Commissioner of Taxation (Taxation)	[2018] AATA 33	Administrative Appeals Tribunal	Australia	17 Jan 2018	AustLII	3
Trustee for the PRS Unit Trust and Commissioner of Taxation (Taxation)	[2017] AATA 2418	Administrative Appeals Tribunal	Australia	1 Dec 2017	AustLII	2
Gu and Commissioner of Taxation (Taxation)	[2017] AATA 906	Administrative Appeals Tribunal	Australia	6 Jun 2017	AustLII
Air-conditioning & Refrigeration Service Pty Ltd and Commissioner of Taxation (Taxation)	[2016] AATA 433	Administrative Appeals Tribunal	Australia	28 Jun 2016	AustLII
Taxpayer-1 & Taxpayer-2 and Commissioner of Taxation (Taxation)	[2015] AATA 737	Administrative Appeals Tribunal	Australia	22 Sep 2015	AustLII
XGYV and Commissioner of Taxation (Taxation)	[2015] AATA 478	Administrative Appeals Tribunal	Australia	3 Jul 2015	AustLII
Australian Securities and Investments Commission (ASIC) v Mariner Corporation	[2015] FCA 589; (2015) 241 FCR 502; (2015) 327 ALR 95; (2015) 106 ACSR 343	Federal Court of Australia	Australia - Commonwealth	19 Jun 2015	AustLII	36
Bryxl Pty Ltd as Trustee for the Kypu Trust & Commissioner of Taxation	[2015] AATA 89	Administrative Appeals Tribunal	Australia	19 Feb 2015	AustLII	1
Guru 4U and Commissioner of Taxation	[2014] AATA 740	Administrative Appeals Tribunal	Australia	14 Oct 2014	AustLII
Coshott and Commissioner of Taxation	[2014] AATA 622	Administrative Appeals Tribunal	Australia	2 Sep 2014	AustLII	1
Moore and Commissioner of Taxation	[2014] AATA 631	Administrative Appeals Tribunal	Australia	2 Sep 2014	AustLII
Taxpayers and Commissioner of Taxation	[2014] AATA 572	Administrative Appeals Tribunal	Australia	14 Aug 2014	AustLII
Nassar and Commissioner of Taxation	[2014] AATA 445	Administrative Appeals Tribunal	Australia	4 Jul 2014	AustLII	1
Dotrac Pty Ltd and Commissioner of Taxation	[2014] AATA 336	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII	1
Confidential and Commissioner of Taxation	[2014] AATA 257	Administrative Appeals Tribunal	Australia	30 Apr 2014	AustLII	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	6
Tier Toys Ltd and Commissioner of Taxation	[2014] AATA 156	Administrative Appeals Tribunal	Australia	20 Mar 2014	AustLII	1
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation	[2013] AATA 930	Administrative Appeals Tribunal	Australia	20 Dec 2013	AustLII	5
VGGL and Commissioner of Taxation	[2013] AATA 867	Administrative Appeals Tribunal	Australia	5 Dec 2013	AustLII
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation	[2013] AATA 847	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII	1
Zarev and Commissioner of Taxation	[2013] AATA 777	Administrative Appeals Tribunal	Australia	30 Oct 2013	AustLII
Farah v Director General, Department of Finance and Services	[2013] NSWADT 198	Administrative Decisions Tribunal	Australia - New South Wales	3 Sep 2013	AustLII	7
Confidential and Commissioner of Taxation	[2013] AATA 569	Administrative Appeals Tribunal	Australia	14 Aug 2013	AustLII	1
AJJJ's Emporium Pty Ltd and Commissioner of Taxation	[2013] AATA 501	Administrative Appeals Tribunal	Australia	16 Jul 2013	AustLII
Naidoo v Commissioner of Taxation	[2013] AATA 443; [2013] ATC 10-323	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII	1
Hart	[2013] QDC 60	District Court of Queensland	Australia - Queensland	2 Apr 2013	AustLII	4
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII	14
Outbound Logistics Pty Ltd and Commissioner of Taxation	[2012] AATA 899	Administrative Appeals Tribunal	Australia	19 Dec 2012	AustLII
Vita Hot Bread Pty Ltd and Commissioner of Taxation	[2012] AATA 570	Administrative Appeals Tribunal	Australia	29 Aug 2012	AustLII	1
Trnka and Commissioner of Taxation	[2012] AATA 492	Administrative Appeals Tribunal	Australia	30 Jul 2012	AustLII
Armirthalingam and Commissioner of Taxation	[2012] AATA 449	Administrative Appeals Tribunal	Australia	17 Jul 2012	AustLII	2
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII	4
JCZC and Commissioner of Taxation, Re	[2012] AATA 348; (2012) 128 ALD 642	Administrative Appeals Tribunal	Australia	12 Jun 2012	AustLII
Commissioner of Taxation (Cth) v Traviati	[2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540	Federal Court of Australia	Australia - Commonwealth	1 Jun 2012	AustLII	31
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII	24
Gunawan and Commissioner of Taxation	[2012] AATA 119	Administrative Appeals Tribunal	Australia	28 Feb 2012	AustLII
Ma and Commissioner of Taxation	[2012] AATA 47	Administrative Appeals Tribunal	Australia	31 Jan 2012	AustLII
Re Bell v Commissioner of Taxation	[2012] AATA 45	Administrative Appeals Tribunal	Australia	30 Jan 2012	AustLII	3
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII	1
Helbers and Commissioner of Taxation	[2011] AATA 657	Administrative Appeals Tribunal	Australia	23 Sep 2011	AustLII
Print Applied Technology Pty Ltd and Commissioner of Taxation	[2011] AATA 555; (2011) 81 ATR 992	Administrative Appeals Tribunal	Australia	12 Aug 2011	AustLII	1
Mynott and Commissioner of Taxation, Re	[2011] AATA 539; (2011) 122 ALD 425	Administrative Appeals Tribunal	Australia	4 Aug 2011	AustLII	3
Nguyen and Commissioner of Taxation	[2011] AATA 544	Administrative Appeals Tribunal	Australia	4 Aug 2011	AustLII	10
A & C Sliwa Pty Ltd and Commissioner of Taxation	[2011] AATA 390	Administrative Appeals Tribunal	Australia	6 Jun 2011	AustLII	1
Optimise Group Pty Ltd and Commissioner of Taxation, Re	[2010] AATA 782; (2010) 53 AAR 117; (2010) 119 ALD 585; [2010] ATC 10-155	Administrative Appeals Tribunal	Australia	13 Oct 2010	AustLII	9
Commissioner of Taxation v White (No 2)	[2010] FCA 942; (2010) 117 ALD 335; [2010] ATC 20-205; (2010) 80 ATR 373	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII	15
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII	14
Manne v Commissioner of Taxation	[2010] AATA 398; [2010] ATC 10-138	Administrative Appeals Tribunal	Australia	28 May 2010	AustLII
Re Intevox Pty Ltd and FCT	[2010] AATA 57; [2010] ATC 10-121; 75 ATR 194	Administrative Appeals Tribunal	Australia	28 Jan 2010	AustLII	1
Russell v FCT	[2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143	Federal Court of Australia	Australia - Commonwealth	30 Oct 2009	AustLII	19
Mezrani v Commissioner of Taxation	[2009] AATA 654; [2009] ATC 10-103	Administrative Appeals Tribunal	Australia	1 Sep 2009	AustLII	1
Re Hutson and Commissioner of Taxation	[2009] AATA 574; [2009] ATC 10-099; 74 ATR 965	Administrative Appeals Tribunal	Australia	31 Jul 2009	AustLII	9
Re Tavco Group Pty Ltd and FCT	[2008] AATA 843; [2008] ATC 10-049; 71 ATR 992	Administrative Appeals Tribunal	Australia	22 Sep 2008	AustLII
Re VCF and FCT	[2008] AATA 731; [2008] ATC 1-004; 71 ATR 702	Administrative Appeals Tribunal	Australia	21 Aug 2008	AustLII
MT 2008/D1 - Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard	[2008] ATODMTR MT2008/D1	Australian Taxation Office	Australia - Commonwealth	14 May 2008	AustLII
Trustee for the Raftland Trust v Commissioner of Taxation	[2008] HCATrans 9	High Court of Australia	Australia - Commonwealth	30 Jan 2008	AustLII
MT 2008/1 - Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard	[2008] ATOMTR MT2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
MT 2008/1 - Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard	[2008] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Re Skiba and FCT	[2007] AATA 1705; 67 ATR 682	Administrative Appeals Tribunal	Australia	27 Aug 2007	AustLII	9
Re TSC 2000 Pty Ltd and Commissioner of Taxation	[2007] AATA 1629; (2007) 66 ATR 945	Administrative Appeals Tribunal	Australia	3 Aug 2007	AustLII	4
Re Sgardelis and Commissioner of Taxation	[2007] AATA 1499; (2007) 68 ATR 963	Administrative Appeals Tribunal	Australia	2 Jul 2007	AustLII	3
060886053	[2007] MRTA 211	Migration Review Tribunal	Australia	6 Jun 2007	AustLII
Ajami and Commissioner of Taxation	[2007] AATA 1231; 65 ATR 957	Administrative Appeals Tribunal	Australia	16 Apr 2007	AustLII	1
Re NOAC Consultants Pty Ltd and FCT	[2006] AATA 1035; 64 ATR 1246	Administrative Appeals Tribunal	Australia	1 Dec 2006	AustLII	1
Hostess Marine Pty Ltd v Commissioner of Taxation	[2006] FCA 1651; 155 FCR 504; 65 ATR 30	Federal Court of Australia	Australia - Commonwealth	30 Nov 2006	AustLII	2
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 981; 64 ATR 71	Federal Court of Australia	Australia - Commonwealth	2 Aug 2006	AustLII	10
Tenvoc Properties Pty Ltd and Commissioner of Taxation	[2006] AATA 529; 63 ATR 1108	Administrative Appeals Tribunal	Australia	20 Jun 2006	AustLII	1
McEwan v Adpiosus Pty Ltd	[2006] QDC 87	District Court of Queensland	Australia - Queensland	28 Apr 2006	AustLII
Mr Archibald Dixon ATF the Dixon Holdsworth Superannuation Fund and Commissioner of Taxation	[2006] AATA 130; (2006) 62 ATR 1001	Administrative Appeals Tribunal	Australia	17 Feb 2006	AustLII	10
Kdouh and Commissioner of Taxation	[2005] AATA 6; 58 ATR 1198	Administrative Appeals Tribunal	Australia	4 Jan 2005	AustLII	1
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR TR2005/1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Taxpayer and Commissioner of Taxation	[2004] AATA 1243; 58 ATR 1078	Administrative Appeals Tribunal	Australia	25 Nov 2004	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Self Assessment) Bill 1992 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZZ
Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Fox v Percy	[2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII	5057
Western Australia v Ward	[2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446	High Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII	612
Flower & Hart (a firm) v White Industries (Qld) Pty Ltd	[1999] FCA 773; 87 FCR 134; (1999) 163 ALR 744	Federal Court of Australia	Australia - Commonwealth	11 Jun 1999	AustLII	202
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII	75
[1983] 1 NSWLR 1	[1983] 1 NSWLR 1		Australia - New South Wales	circa 1983	LexisNexis AU	709
Warren v Coombes	[1979] HCA 9; (1979) 142 CLR 531; (1979) 23 ALR 405; (1979) 53 ALJR 293	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII	2047
Warren v Coombes	(1979) 14 CLR 531		Australia - Commonwealth	circa 1979	Legal Online / Westlaw	2
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII	54
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII	849
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII	111
H & G Kinemas Ltd v Cook	(1933) 18 Tax Cas 116		United Kingdom	circa 1933		2
Howden Boiler and Armaments Co Ltd v Stewart	(1924) 9 Tax Cas 205		United Kingdom	circa 1924		3
IRC v William Ransom & Son Ltd	[1918] 2 KB 709; 12 Tax Cas 21		United Kingdom	circa 1918	LexisNexis / Westlaw	8
Hudson's Bay Co v Stevens	(1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709		United Kingdom	circa 1909	LexisNexis	32

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