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MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		38
Toyama Pty Ltd v Landmark Building Developments Pty Ltd	[2006] NSWSC 83; (2006) 197 FLR 74; 62 ATR 73	Supreme Court of New South Wales	Australia - New South Wales	28 Feb 2006	AustLII		23
Body Corporate, Villa Edgewater Cts 23092 and Commissioner of Taxation	[2004] AATA 425; 55 ATR 1162	Administrative Appeals Tribunal	Australia	29 Apr 2004	AustLII		10
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
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		109
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
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
Harnas & Helm CV v Staatssecretaris van Financien	[1997] 1 CMLR 649		Europe	circa 1997			6
Casimaty v FCT	(1997) 151 ALR 242; 37 ATR 358		Australia	circa 1997	LexisNexis AU		7
Wellcome Trust Ltd	[1996] 2 CMLR 909		Europe	circa 1996			7
[1996] BVC 326	[1996] BVC 326		United Kingdom	circa 1996			2
(1994) 12 War 437	(1994) 12 WAR 437		Australia - Western Australia	circa 1994	LexisNexis AU		12
FCT v Peabody	(1994) 181 CLR 359; (1994) 123 ALR 451; 28 ATR 344		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		75
Australian Tape Manufacturers Association Ltd v Commonwealth	[1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181	High Court of Australia	Australia - Commonwealth	circa 1993	AustLII		187
Claremont Petroleum NL v Cummings	[1992] FCA 446; (1992) 110 ALR 239; (1992) 9 ACSR 1; (1992) 10 ACLC 1685	Federal Court of Australia	Australia - Commonwealth	11 Sep 1992	AustLII		84
Hatzimanolis v ANI Corporation Ltd	[1992] HCA 21; (1992) 173 CLR 473; 106 ALR 611; 66 ALJR 365	High Court of Australia	Australia - Commonwealth	3 Jun 1992	AustLII		453
FCT v Arklay	(1989) 22 FCR 298; (1989) 85 ALR 368; (1989) 20 ATR 276	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		13
Statham v FCT	(1988) 16 ALD 723; 20 ATR 228		Australia	circa 1988	LexisNexis AU		26
Our Town FM Pty Ltd v Australian Broadcasting Tribunal	[1987] FCA 301; (1987) 16 FCR 465; 77 ALR 577; 13 ALD 740	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII		236
Hatfield v Health Insurance Commission	[1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131	Federal Court of Australia	Australia - Commonwealth	27 Aug 1987	AustLII		113
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		340
Merseyside Cablevision v C & E	[1987] 3 CMLR 290		Europe	circa 1987			4
(1987) 2 BR 151	(1987) 2 BR 151		United States	circa 1987			4
Koppen v Commissioner for Community Relations	(1986) 11 FCR 360; (1986) 67 ALR 215; [1986] EOC 92-173; (1986) 10 ALN N192	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw		42
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		25
Commissioner for Superannuation v Miller	[1985] FCA 445; (1985) 8 FCR 153; (1985) 63 ALR 237	Federal Court of Australia	Australia - Commonwealth	28 Nov 1985	AustLII		93
Quinton & Quinton (t/a Adelaide Psychology Consultants) v SA Psychological Board	(1985) 38 SASR 523	Supreme Court of South Australia	Australia - South Australia	circa 1985	Legal Online / Westlaw		6
FCT v E A Marr & Sons (Sales) Ltd	[1984] FCA 213; (1984) 2 FCR 326; 15 ATR 879	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		27
News Corporation Ltd v National Companies and Securities Commission	[1984] FCA 446; (1984) 5 FCR 88; (1984) 57 ALR 550; (1984) 7 ALN N164	Federal Court of Australia	Australia - Commonwealth	circa 1984	AustLII		131
Conservative and Unionist Central Office v Burrell (Inspector of Taxes)	[1981] EWCA Civ 2; [1982] 2 All ER 1; [1982] 1 WLR 522	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Dec 1981	BAILII		42
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
[1981] TR 543	[1981] TR 543			circa 1981			4
Conservative & Unionist Central Office v Burrell (Inspector of Taxes)	[1980] 3 All ER 42; (1980) 124 Sol Jo 361		United Kingdom	circa 1980	LexisNexis		19
Lionel Simmons Properties) v Inland Revenue Commissioners	[1980] 2 All ER 798		United Kingdom	circa 1980	LexisNexis		11
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		147
(1979) 26 ALR 307	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU		100
Re Ku-Ring-Gai Co-operative Building Society (No 12) Ltd	[1978] FCA 50; (1978) 36 FLR 134; (1978) 22 ALR 621; [1978] ATPR 40-094	Federal Court of Australia	Australia - Commonwealth	18 Dec 1978	AustLII		290
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue (Malaysia)	[1978] AC 676; [1978] 3 All ER 1185		United Kingdom	circa 1978	LexisNexis / Westlaw		26
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		129
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
R v Trade Practices Tribunal; Ex parte St George County Council	[1974] HCA 7; (1974) 130 CLR 533; (1974) 2 ALR 371; (1974) 48 ALJR 26	High Court of Australia	Australia - Commonwealth	4 Mar 1974	AustLII		108
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
Nadir Pty Ltd v FCT	[1973] HCA 19; 129 CLR 595; (1973) 3 ATR 655; 47 ALJR 303	High Court of Australia	Australia - Commonwealth	19 Jun 1973	AustLII		6
FCT v Williams	[1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611	High Court of Australia	Australia - Commonwealth	1 Nov 1972	AustLII		46
Fletcher v Income Tax Commissioner	[1971] 3 All ER 1185		United Kingdom	circa 1971	LexisNexis		9
McClelland v FCT	[1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		80
Johnston v Heath	[1970] 3 All ER 915; [1970] TR 183; [1970] 1 WLR 1567		United Kingdom	circa 1970	LexisNexis		8
Wisdom v Chamberlain	[1969] 1 All ER 332; [1969] 1 WLR 275; 45 Tax Cas 92		United Kingdom	circa 1969	LexisNexis		17
Carapark Holdings Ltd v FCT	[1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378	High Court of Australia	Australia - Commonwealth	7 Apr 1967	AustLII		49
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1132
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII		60
Johnson v Johnson	[1952] 1 All ER 250; [1952] P 47		United Kingdom	circa 1952	LexisNexis		43
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII		755
Nanaimo Community Hotel Ltd v Board of Referees	[1945] 3 DLR 225; 61 BCR 354		Canada - British Columbia	circa 1945			51
Re Nanaimo Community Hotel Ltd	[1944] 4 DLR 638			circa 1944			53
Commonwealth Homes & Investment Co Ltd, In re	[1943] SAStRp 18; [1943] SASR 211		Australia - South Australia	14 Jun 1943	AustLII		24
Commissioners of Inland Revenue v Fraser	[1942] SC 493; 24 Tax Cas 498		United Kingdom - Scotland	circa 1942			43
Henderson v Commissioner of Railways (WA)	[1937] HCA 67; (1937) 58 CLR 281; [1938] ALR 18	High Court of Australia	Australia - Commonwealth	10 Dec 1937	AustLII		212
Attorney-General (NSW) v Homebush Flour Mills Ltd	[1937] HCA 3; (1937) 56 CLR 390; [1937] ALR 161; 4 ATD 234	High Court of Australia	Australia - Commonwealth	1 Mar 1937	AustLII		40
Cameron v Hogan	[1934] HCA 24; (1934) 51 CLR 358; [1934] ALR 298	High Court of Australia	Australia - Commonwealth	3 Aug 1934	AustLII		219
Rutledge v The Commissioners of Inland Revenue	14 Tax Cas 490; [1929] SC 379		United Kingdom - Scotland	circa 1929			22
Twycross v Potts	[1928] SC 633		United Kingdom - Scotland	circa 1928			7
Martin v Lowry; Martin v Commissioners of Inland Revenue	[1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297		United Kingdom	circa 1926	LexisNexis / Westlaw		23
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		153
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 2 KB 403; 125 LT 108; 90 LJKB 461		United Kingdom	circa 1921	LexisNexis / Westlaw		60
W & A McArthur Ltd v Queensland	[1920] HCA 77; (1920) 28 CLR 530; 27 ALR 130	High Court of Australia	Australia - Commonwealth	29 Nov 1920	AustLII		170
Commissioners of Taxation v Kirk	[1900] UKLawRpAC 38; [1900] AC 588		United Kingdom	27 Jun 1900	CommonLII		65
O'Connell v Fuggle	[1896] ArgusLawRp 60; (1896) 2 ALR 89	Argus Law Reports	Australia	27 Apr 1896	AustLII		10
448 Lgera 214	448 LGERA 214		Australia		Legal Online / Westlaw		3
178 TR 97/11	178 TR 97/11						3
Marson v Morton	59 Tax Cas 381		United Kingdom				18
AB v FCT	37 ATR 225		Australia		Legal Online / Westlaw		7
9 Atr 885	9 ATR 885		Australia		Legal Online / Westlaw		27
4 Atr 75	4 ATR 75		Australia		Legal Online / Westlaw		9