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Walters v FCT 9

[2007] FCA 1270; (2007) 162 FCR 421; (2007) 67 ATR 156

Federal Court of Australia

Australia - Commonwealth

20th August, 2007

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
McDonald's Australia Ltd v FCT	[2008] FCA 37; 68 ATR 921	Federal Court of Australia	Australia - Commonwealth	31 Jan 2008	AustLII		2
MT 2008/2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable	[2008] ATOMTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
MT 2008/2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable	[2008] ATOMTR MT2008/2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
MT 2008/D2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable	[2008] ATODMTR MT2008/D2	Australian Taxation Office	Australia - Commonwealth	14 May 2008	AustLII
Princi v FCT	[2008] FCA 441; (2008) 47 AAR 435; [2008] ATC 20-016; 68 ATR 938	Federal Court of Australia	Australia - Commonwealth	4 Apr 2008	AustLII		2
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
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
Unit Trend Services Pty Ltd v Commissioner of Taxation	[2012] FCAFC 112; (2012) 205 FCR 29; (2012) 85 ATR 48	Federal Court of Australia	Australia - Commonwealth	17 Aug 2012	AustLII		3
Walters v Commissioner of Taxation (No 2)	[2007] FCA 1403	Federal Court of Australia	Australia - Commonwealth	7 Sep 2007	AustLII

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)	s15AB
Income Tax Assessment Act 1936 (Cth)	s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth)	s2.5
Taxation Administration Act 1953 (Cth)
Federal Court Rules (Cth)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
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		369
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136

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