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Commissioner of Taxation v Zoffanies Pty Ltd   flag  33

[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942
Federal Court of Australia
Australia - Commonwealth
24th October, 2003

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
Re Yip v FCT [2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214 Administrative Appeals Tribunal Australia 4 Nov 2011 AustLII flag 4
McCutcheon and Commissioner of Taxation [2006] AATA 535; 63 ATR 1323 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag 2
Eldersmede Pty Ltd and Commissioner of Taxation [2004] AATA 710; (2004) 56 ATR 1179 Administrative Appeals Tribunal Australia 25 Jun 2004 AustLII flag 10
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Mylan Australia Holding Pty Ltd v Commissioner of Taxation [2023] FCA 672 Federal Court of Australia Australia - Commonwealth 21 Jun 2023 AustLII flag 1
Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust [2023] FCAFC 19 Federal Court of Australia Australia - Commonwealth 23 Feb 2023 AustLII flag 5
Australian Skills Quality Authority v Brighton Pacific Pty Ltd [2020] FCA 617 Federal Court of Australia Australia - Commonwealth 11 May 2020 AustLII flag 6
Ali v Minister for Home Affairs [2018] FCA 1693 Federal Court of Australia Australia - Commonwealth 13 Nov 2018 AustLII flag 5
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 386
Ralph v Repatriation Commission [2015] FCA 165; (2015) 145 ALD 357 Federal Court of Australia Australia - Commonwealth 4 Mar 2015 AustLII flag 5
Ekinci v Civil Aviation Safety Authority [2014] FCAFC 180; (2014) 227 FCR 459; (2014) 319 ALR 1; (2014) 65 AAR 154 Federal Court of Australia Australia - Commonwealth 23 Dec 2014 AustLII flag 23
Evans v Secretary, Department of Social Services [2014] FCA 491 Federal Court of Australia Australia - Commonwealth 20 May 2014 AustLII flag 6
Avetmiss Easy Pty Ltd v Australian Skills Qualifications Authority [2014] FCA 314 Federal Court of Australia Australia - Commonwealth 4 Apr 2014 AustLII flag 31
Phillips v Inspector-General in Bankruptcy [2013] FCA 552 Federal Court of Australia Australia - Commonwealth 7 Jun 2013 AustLII flag 6
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 flag 24
Evans v Secretary, Dept of Families, Housing, Community Services and Indigenous Affairs [2011] FCA 28; (2011) 126 ALD 444; (2011) 54 AAR 290 Federal Court of Australia Australia - Commonwealth 1 Feb 2011 AustLII flag 2
Futuris Corporation Ltd v FCT [2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206 Federal Court of Australia Australia - Commonwealth 31 Aug 2010 AustLII flag 12
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 flag 15
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 85
FCT v White [2010] FCA 730; (2010) 79 ATR 498; [2010] ATC 20-195 Federal Court of Australia Australia - Commonwealth 14 Jul 2010 AustLII flag 8
Commissioner of Taxation v News Australia Holdings Pty Ltd [2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191 Federal Court of Australia Australia - Commonwealth 30 Jun 2010 AustLII flag 16
Narbey v Commissioner of Taxation [2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 3
Iacono v Tax Agents* Board of Victoria [2006] FCA 896 Federal Court of Australia Australia - Commonwealth 11 Jul 2006 AustLII flag
Tax Agents ’ Board v Bray [2004] FCA 1620; 58 ATR 118; 39 AAR 536 Federal Court of Australia Australia - Commonwealth 10 Dec 2004 AustLII flag 11
Bennett v Chief Executive Officer of the Australian Customs Service [2004] FCAFC 237; (2004) 210 ALR 220; 57 ATR 52; 40 AAR 118; 80 ALD 247; (2004) 140 FCR 101 Federal Court of Australia Australia - Commonwealth 25 Aug 2004 AustLII flag 89
SZHZD v Minister for Immigration [2008] FMCA 4 Federal Magistrates Court of Australia Australia 8 Feb 2008 AustLII flag 10
NAOX v Minister for Immigration [2006] FMCA 434 Federal Magistrates Court of Australia Australia 13 Apr 2006 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
"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 flag
"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?" [2008] JlATaxTA 16 O'Keefe, Patricia Australia circa 2008 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
"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One" (2009) 2 Journal of Applied Law and Policy 65 Wilson-Rogers, Nicole; Pinto, Dale Australia circa 2009 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177F, s260
Migration Act 1958 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Repatriation Commission v Bushell [1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606 Federal Court of Australia Australia - Commonwealth 3 May 1991 AustLII flag 78
Repatriation Commission v Thompson [1988] FCA 212; (1988) 44 FCR 20; (1988) 82 ALR 352; 15 ALD 501; 9 AAR 199 Federal Court of Australia Australia - Commonwealth 24 Jun 1988 AustLII flag 214
Politis v FCT [1988] FCA 739; (1988) 16 ALD 707; (1988) 88 ATC 5,029; 20 ATR 108 Federal Court of Australia Australia - Commonwealth circa 1988 AustLII flag 154
Freeman v Defence Force Retirement and Death Benefits Authority [1985] FCA 330; (1985) 5 AAR 156; (1985) 8 ALN N97 Federal Court of Australia Australia - Commonwealth 11 Sep 1985 AustLII flag 73
Director-General of Social Services v Hangan [1982] FCA 262; (1982) 45 ALR 23; (1982) 70 FLR 212; (1982) 11 SSR 115; (1982) 5 ALN N4 Federal Court of Australia Australia - Commonwealth 17 Dec 1982 AustLII flag 163
Minister for Immigration and Ethnic Affairs v Gungor [1982] FCA 99; (1982) 63 FLR 441; (1982) 42 ALR 209; [1982] 4 ALD 575; 6 A Crim R 81 Federal Court of Australia Australia - Commonwealth 9 Jun 1982 AustLII flag 340
Blackwood Hodge (Aust) Pty Ltd v Collector of Customs (NSW) [1980] FCA 96; (1980) 47 FLR 131; (1980) 3 ALD 38 Federal Court of Australia Australia - Commonwealth 22 Aug 1980 AustLII flag 124
SZHZD v Minister for Immigration [2008] FMCA 4 Federal Magistrates Court of Australia Australia 8 Feb 2008 AustLII flag 10
NAOX v Minister for Immigration [2006] FMCA 434 Federal Magistrates Court of Australia Australia 13 Apr 2006 AustLII flag 1
Minister for Immigration and Multicultural Affairs v Wang [2003] HCA 11; (2003) 215 CLR 518; (2003) 196 ALR 385; (2003) 77 ALJR 786; (2003) 24 Leg Rep 2 High Court of Australia Australia - Commonwealth 12 Mar 2003 AustLII flag 205
Minister for Immigration and Multicultural and Indigenous Affairs, Re; Ex parte Applicants S134/2002 [2003] HCA 1; (2003) 211 CLR 441; (2003) 195 ALR 1; (2003) 77 ALJR 437; (2003) 71 ALD 545; (2003) 24 Leg Rep 14 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 656
Minister for Immigration and Multicultural Affairs v Thiyagarajah [2000] HCA 9; (2000) 199 CLR 343; (2000) 169 ALR 515; (2000) 74 ALJR 549; (2000) 60 ALD 321; (2000) 21 Leg Rep 32 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 187
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 10491
"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 flag
"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?" [2008] JlATaxTA 16 O'Keefe, Patricia Australia circa 2008 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
"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One" (2009) 2 Journal of Applied Law and Policy 65 Wilson-Rogers, Nicole; Pinto, Dale Australia circa 2009 AustLII flag
Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 Australia - Commonwealth circa 2001 Legal Online / Westlaw flag 2705
Consolidated Press Pty Ltd v FCT (2001) 179 ALR 625 Australia circa 2001 LexisNexis AU flag 12
(1988) 88 Atc 4,427 (1988) 88 ATC 4,427 Australia circa 1988 IntelliConnect flag 6

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