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Travelex Ltd v FCT   flag  11

[2008] FCA 1961; (2008) 71 ATR 216; [2008] ATC 20-087
Federal Court of Australia
Australia - Commonwealth
19th December, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Australian Securities and Investments Commission v Bit Trade Pty Ltd [2024] FCA 953 Federal Court of Australia Australia - Commonwealth 23 Aug 2024 AustLII flag
Commissioner of Taxation v Travelex Ltd [2020] FCAFC 10 Federal Court of Australia Australia - Commonwealth 14 Feb 2020 AustLII flag 4
Travelex Ltd v Commissioner of Taxation [2018] FCA 1051 Federal Court of Australia Australia - Commonwealth 12 Jul 2018 AustLII flag 1
Al Haddad v Chief Commissioner of State Revenue [2018] NSWCATAD 91 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 Apr 2018 AustLII flag 3
GSTR 2014/D3 - Goods and services tax: the GST implications of transactions involving bitcoin [2014] ATODGSTR GSTR2014/D3 Australian Taxation Office Australia - Commonwealth 20 Aug 2014 AustLII flag
TD 2014/25 - Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/25 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/25 - Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997 ? [2014] ATOTD 25 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Landfall Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 270; (2012) 91 ATR 613 Administrative Decisions Tribunal Australia - New South Wales 18 Dec 2012 AustLII flag 2
Messenger Press Pty Ltd v Commissioner of Taxation [2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69 Federal Court of Australia Australia - Commonwealth 17 Jul 2012 AustLII flag 8
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 148
Travelex Ltd v FCT [2009] FCAFC 133; (2009) 178 FCR 434; [2009] ATC 20-133; 73 ATR 463 Federal Court of Australia Australia - Commonwealth 29 Sep 2009 AustLII flag 8

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Customs Act 1901 (Cth) s113
Reserve Bank Act (Cth) s22, s24, s26, s27
Federal Court Rules (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Watson v Lee [1979] HCA 53; (1979) 144 CLR 374; (1979) 26 ALR 461; 54 ALJR 1 High Court of Australia Australia - Commonwealth 23 Oct 1979 AustLII flag 54
Jolley v Mainka [1933] HCA 43; (1933) 49 CLR 242; 39 ALR 506 High Court of Australia Australia - Commonwealth 31 Aug 1933 AustLII flag 49
Moss v Hancock [1899] UKLawRpKQB 105; [1899] 2 QB 111 United Kingdom 10 May 1899 CommonLII flag 19

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