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Guest v FCT   flag  18

[2007] FCA 193; (2007) 65 ATR 815
Federal Court of Australia
Australia - Commonwealth
23rd February, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Wei & Xia (No 5) [2023] FedCFamC1F 679; (2023) 67 Fam LR 421 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 16 Aug 2023 AustLII flag 17
Wheeler & Loggins [2023] FedCFamC1F 66 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 17 Feb 2023 AustLII flag 2
CGWT and Commissioner of Taxation (Taxation) [2020] AATA 6155 Administrative Appeals Tribunal Australia 23 Dec 2020 AustLII flag
Axent Holdings Pty Ltd v Compusign Australia Pty Ltd [2020] FCA 1373; (2020) 154 IPR 431 Federal Court of Australia Australia - Commonwealth 25 Sep 2020 AustLII flag 3
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195; (2019) 110 ATR 307 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 8
Quaker Chemical (Australasia) Pty Ltd v Fuchs Lubricants (Australasia) Pty Ltd [2019] FCA 370 Federal Court of Australia Australia - Commonwealth 18 Mar 2019 AustLII flag
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
DZE17 v Minister for Immigration and Border Protection [2018] FCA 1521; (2018) 162 ALD 147 Federal Court of Australia Australia - Commonwealth 12 Oct 2018 AustLII flag 8
Sandbach and Commissioner of Taxation [2015] AATA 1024 Administrative Appeals Tribunal Australia 24 Dec 2015 AustLII flag 2
Commissioner of the Australian Federal Police v Zhang (Ruling [2015] VSC 437; 253 A Crim R 20 Supreme Court of Victoria Australia - Victoria 6 Aug 2015 AustLII flag 4
Applicant 6115 of 2013 and Commissioner of Taxation [2015] AATA 244 Administrative Appeals Tribunal Australia 23 Apr 2015 AustLII flag
Forty Two International Pty Ltd v Barnes [2014] FCA 85; (2014) 97 ACSR 450 Federal Court of Australia Australia - Commonwealth 18 Feb 2014 AustLII flag 15
Lin v Tasmania [2012] TASCCA 9 Supreme Court of Tasmania Australia - Tasmania 19 Sep 2012 AustLII flag 14
National Telecoms Group Ltd v John Fairfax Publications Pty Ltd (No 1) [2011] NSWSC 455 Supreme Court of New South Wales Australia - New South Wales 19 May 2011 AustLII flag 8
Re Willersdorf-Greene and FCT [2009] AATA 649; [2009] ATC 10-102; 76 ATR 688 Administrative Appeals Tribunal Australia 28 Aug 2009 AustLII flag 1
Forbes Engineering (Asia) Pte Ltd v Forbes (No 4) [2009] FCA 675 Federal Court of Australia Australia - Commonwealth 22 Jun 2009 AustLII flag 11
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
Guest v FCT (No 2) [2007] FCA 412; 66 ATR 72 Federal Court of Australia Australia - Commonwealth 23 Mar 2007 AustLII flag 2

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s1305
Evidence Act 1995 (Cth) s69, s135
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules (Cth) s24, s25
Evidence Act 1898 (NSW)
Evidence Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Australian Securities and Investments Commission v Rich [2005] NSWSC 417; (2005) 216 ALR 320; (2005) 191 FLR 385; (2005) 53 ACSR 752; 23 ACLC 838 Supreme Court of New South Wales Australia - New South Wales 5 May 2005 AustLII flag 150
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
Lee v Minister for Immigration & Multicultural & Indigenous Affairs [2002] FCAFC 305 Federal Court of Australia Australia - Commonwealth 4 Oct 2002 AustLII flag 31
Lee v Minister for Immigration and Multicultural Affairs [2002] FCA 303 Federal Court of Australia Australia - Commonwealth 20 Mar 2002 AustLII flag 17
National Australia Bank Ltd v Rusu [1999] NSWSC 539; (1999) 47 NSWLR 309 Supreme Court of New South Wales Australia - New South Wales 4 Jun 1999 AustLII flag 93
Maritime Union of Australia v Geraldton Port Authority [1999] FCA 685 Federal Court of Australia Australia - Commonwealth 21 May 1999 AustLII flag 3
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq) [1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 58
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Gair v FCT [1944] HCA 29; (1944) 71 CLR 388; [1944] ALR 394; (1944) 7 ATD 443 High Court of Australia Australia - Commonwealth 6 Nov 1944 AustLII flag 6
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
M'Intosh v The Great Western Railway Co [1864] EngR 804; 7 HL 27; 42 ER 29; 2 De G & Sm 758; 2 Mac & G 74; 4 Giff 683; 2 H & M 722; 18 Eq 154; 35 Buck 412 Court of Chancery United Kingdom 15 May 1874 CommonLII flag 45
Steele v Deputy Commissioner of Taxation (1999) 197 CLR 449 Australia - Commonwealth circa 1999 Legal Online / Westlaw flag 1
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 Australia circa 1995 Legal Online / Westlaw flag 19
Karmot Auto Spares Pty Ltd v Dominelli Ford (Hurstville) Pty Ltd (1992) 35 FCR 560; [1992] ATPR 41-175 Federal Court of Australia Australia circa 1992 Legal Online / Westlaw flag 22
Duke Group Ltd (in liq) v Arthur Young (R) & Peat Marwick Hungerfords (No 3) (1990) 55 SASR 11; (1990) 3 ACSR 420 Supreme Court of South Australia Australia - South Australia circa 1990 Legal Online / Westlaw flag 14

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