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BHP Billiton Direct Reduced Iron Pty Ltd v Duffus, Deputy Commissioner of Taxation   flag  21

[2007] FCA 1528; (2007) 99 ALD 149; (2007) 67 ATR 578
Federal Court of Australia
Australia - Commonwealth
2nd October, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bui v Minister for Immigration, Citizenship and Multicultural Affairs [2024] FedCFamC2G 49 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 29 Jan 2024 AustLII flag
McGinness v Road Transport Authority (Administrative Review) [2023] ACAT 79 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 11 Dec 2023 AustLII flag
Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA 1363 Federal Court of Australia Australia - Commonwealth 4 Nov 2021 AustLII flag 2
Commissioner of Taxation v Ross [2021] FCA 766; (2021) 174 ALD 77 Federal Court of Australia Australia - Commonwealth 9 Jul 2021 AustLII flag 27
Frangieh and Commissioner of Taxation (Taxation) [2021] AATA 842 Administrative Appeals Tribunal Australia 19 Jan 2021 AustLII flag
Kessey v Commissioner for ACT Revenue [2019] ACAT 83 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 11 Sep 2019 AustLII flag 5
Fortunatow v Commissioner of Taxation [2018] AATA 4621 Administrative Appeals Tribunal Australia 14 Dec 2018 AustLII flag 2
Australian Prudential Regulation Authority v TMEffect Pty Ltd [2018] FCA 508; 76 AAR 540 Federal Court of Australia Australia - Commonwealth 13 Apr 2018 AustLII flag 6
Pitts v FCT [2017] AATA 685 Administrative Appeals Tribunal Australia 12 May 2017 AustLII flag 3
Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2017] AATA 343 Administrative Appeals Tribunal Australia 20 Mar 2017 AustLII flag
Roberts v NSW Aboriginal Housing Office [2017] NSWCATAP 9 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 16 Jan 2017 AustLII flag 53
Hill and Commissioner of Taxation (Taxation) [2016] AATA 514 Administrative Appeals Tribunal Australia 21 Jul 2016 AustLII flag 1
Rowntree and Commissioner of Taxation (Taxation) [2016] AATA 420 Administrative Appeals Tribunal Australia 24 Jun 2016 AustLII flag 3
Marwood and Secretary, Department of Agriculture [2015] AATA 594 Administrative Appeals Tribunal Australia 14 Aug 2015 AustLII flag
Institute of Engineers Australia v Commissioner for ACT Revenue (Administrative Review) [2015] ACAT 50 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 7 Aug 2015 AustLII flag 1
Cameron v Commissioner of Taxation [2011] FCA 1378 Federal Court of Australia Australia - Commonwealth 8 Dec 2011 AustLII flag 2
MW McIntosh Pty Ltd v FCT [2009] FCAFC 88; (2009) 178 FCR 100; [2009] ATC 20-119; 76 ATR 231 Federal Court of Australia Australia - Commonwealth 28 Jul 2009 AustLII flag 1
Polglaze v Veterinary Practitioners Board of NSW [2009] NSWSC 347 Supreme Court of New South Wales Australia - New South Wales 1 May 2009 AustLII flag 34

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Future of the Fettering Rule in Judicial Review" (2019) 38 University of Tasmania Law Review 27 Chiam, Christopher Australia - Tasmania circa 2019 AustLII flag
"The Use and Enforcement of Soft Law by Australian Public Authorities" [2014] UNSWLRS 10 Weeks, Greg Australia circa 2014 AustLII flag
"Noticeboard: Federal Court Notes, December 2007" [2007] BalJlNTLawSoc 108 Hurley, Thomas Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s42D
Administrative Decisions (Judicial Review) Act (Cth) s1, s5, s8, s11
Research and Development Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s1, s15, s25, s35, s36, s39B, s45, s50
The Act (Cth) s50, s170
Taxation Administration Act 1953 (Cth)
Federal Court Rules (Cth)
Taxation Laws Amendment (Self (Cth)
Amendment (Research and Development) Act 2001 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Tax Rulings: Opinion or Law? the Need for an Independent 'Rule Maker'" (2006) 16 Revenue Law Journal 109 Revenue Law Journal Australia circa 2006 Informit flag 1
FCT v Asiamet (No 1) Resources Pty Ltd [2004] FCAFC 73; (2004) 137 FCR 146; 55 ATR 239 Federal Court of Australia Australia - Commonwealth 30 Mar 2004 AustLII flag 11
Ross Palmer Holdings v FCT [2003] FCA 508; 52 ATR 805 Federal Court of Australia Australia - Commonwealth 23 May 2003 AustLII flag 3
Harts Australia Ltd v Commissioner of Taxation [2001] FCA 761; (2001) 109 FCR 405; (2001) 47 ATR 371 Federal Court of Australia Australia - Commonwealth 22 Jun 2001 AustLII flag 13
Brown v FCT [1999] FCA 563; (1999) 42 ATR 118 Federal Court of Australia Australia - Commonwealth 6 May 1999 AustLII flag 159
Zizza v FCT [1999] FCA 37; (1999) 42 ATR 371; (1999) 55 ALD 451 Federal Court of Australia Australia - Commonwealth 1 Feb 1999 AustLII flag 90
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Minister for Immigration, Local Government and Ethnic Affairs v Gray [1994] FCA 225; 50 FCR 189; (1994) 33 ALD 13; (1994) 19 AAR 266 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 257
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Stergis v Boucher (1989) 86 ALR 174; (1989) 20 ATR 591 Australia circa 1989 LexisNexis AU flag 29
Bond Corporation Holdings Ltd v Australian Broadcasting Tribunal [1988] FCA 433; (1988) 84 ALR 669 Federal Court of Australia Australia - Commonwealth 14 Dec 1988 AustLII flag 34
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5507
Hunter Valley Developments Pty Ltd v Cohen [1984] FCA 176; (1984) 3 FCR 344; (1983) 72 FLR 291; (1984) 58 ALR 305; (1984) 7 ALD 315; 5 ALN N135 Federal Court of Australia Australia - Commonwealth 5 Jul 1984 AustLII flag 2915

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