FCT v Swansea Services Pty Ltd 16

[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100

Federal Court of Australia

Australia - Commonwealth

24th April, 2009

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Lance and Commissioner of Taxation (Taxation)	[2024] AATA 11	Administrative Appeals Tribunal	Australia	5 Jan 2024	AustLII
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII	3
Assad and Commissioner of Taxation (Taxation)	[2023] AATA 2995	Administrative Appeals Tribunal	Australia	15 Sep 2023	AustLII
Wanda Street Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 921	Administrative Appeals Tribunal	Australia	22 Apr 2020	AustLII
Rowsthorn and Commissioner of Taxation (Taxation)	[2017] AATA 602	Administrative Appeals Tribunal	Australia	5 May 2017	AustLII
Taxpayer-1 & Taxpayer-2 and Commissioner of Taxation (Taxation)	[2015] AATA 737	Administrative Appeals Tribunal	Australia	22 Sep 2015	AustLII
Baker and Commissioner of Taxation	[2015] AATA 469	Administrative Appeals Tribunal	Australia	30 Jun 2015	AustLII
Giuseppe Caporale Structural Engineers Pty Ltd and Commissioner of Taxation	[2014] AATA 507	Administrative Appeals Tribunal	Australia	25 Jul 2014	AustLII
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation	[2014] AATA 337; (2014) 98 ATR 671	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII	7
Bayconnection Property Developments Pty Ltd v Commissioner of Taxation	[2013] FCA 440	Federal Court of Australia	Australia - Commonwealth	14 May 2013	AustLII
Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd (No 2)	[2013] FCA 208	Federal Court of Australia	Australia - Commonwealth	11 Mar 2013	AustLII	2
Australian Securities and Investments Commission (ASIC) v Administrative Appeals Tribunal	[2011] FCAFC 114; (2011) 195 FCR 485; (2011) 281 ALR 93; (2011) 85 ACSR 227; (2011) 123 ALD 1	Federal Court of Australia	Australia - Commonwealth	31 Aug 2011	AustLII	8
Educational Pty Ltd and Commissioner of Taxation	[2011] AATA 445	Administrative Appeals Tribunal	Australia	27 Jun 2011	AustLII	1
Russell v Commissioner of Taxation	[2011] FCAFC 10; (2011) 190 FCR 449; (2011) 274 ALR 545; (2011) 79 ATR 315	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII	19
Trustee of the Family Trust and Commissioner of Taxation	[2010] AATA 876	Administrative Appeals Tribunal	Australia	9 Nov 2010	AustLII
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd	[2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780	Federal Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII	85

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44, s45, s51
A New Tax System (Goods and Services Tax) Act (Cth)	s1.1, s2.5, s5.5, s19.5
Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
SBLF v Minister for Immigration and Citizenship	[2008] FCA 1219; (2008) 103 ALD 566	Federal Court of Australia	Australia - Commonwealth	14 Aug 2008	AustLII	12
Re D'Arcy and FCT	[2008] AATA 709; [2008] ATC 10-041; 71 ATR 695	Administrative Appeals Tribunal	Australia	13 Aug 2008	AustLII	1
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII	2
Block and Commissioner of Taxation	[2007] AATA 1897; 67 ATR 974	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII	5
Applicant for an Australian Business Number and Registrar of the Australian Business Register	[2007] AATA 63; 65 ATR 434; 94 ALD 272	Administrative Appeals Tribunal	Australia	20 Feb 2007	AustLII	3
Comcare v Etheridge	[2006] FCAFC 27; (2006) 149 FCR 522; 227 ALR 75; 90 ALD 31; 42 AAR 335	Federal Court of Australia	Australia - Commonwealth	15 Mar 2006	AustLII	230
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
Ell v Commissioner of Taxation	[2006] FCA 71	Federal Court of Australia	Australia - Commonwealth	10 Feb 2006	AustLII	7
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	141
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
Birdseye v Australian Securities and Investments Commission	(2003) 76 ALD 321		Australia	circa 2003	LexisNexis AU	143
Stone v Commissioner of Taxation	[2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII	14
Vetter v Lake Macquarie City Council	[2001] HCA 12; (2001) 202 CLR 439; (2001) 178 ALR 1; (2001) 75 ALJR 578; 32 MVR 289	High Court of Australia	Australia - Commonwealth	circa 2001	AustLII	439
Harnas & Helm CV v Staatssecretaris van Financien	[1997] 1 CMLR 649		Europe	circa 1997		6
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII	888
Wellcome Trust Ltd	[1996] 2 CMLR 909		Europe	circa 1996		7
Tarrakarn Ltd v C & E Commissioners	[1996] V & DR 516		United Kingdom	circa 1996		2
Minister for Immigration and Ethnic Affairs v Wu Shan Liang	[1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1996	AustLII	10491
Craig v South Australia	[1995] HCA 58; (1995) 184 CLR 163; (1995) 131 ALR 595; (1995) 39 ALD 193; (1995) 69 ALJR 873; (1995) 82 A Crim R 359	High Court of Australia	Australia - Commonwealth	24 Oct 1995	AustLII	4152
Manit Zangzinchai v Marilyn Millanta	[1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334	Federal Court of Australia	Australia - Commonwealth	30 Jul 1993	AustLII	1257
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII	160
Australian Telecommunications Corporation v Lambroglou	[1990] FCA 689; (1990) 12 AAR 515	Federal Court of Australia	Australia - Commonwealth	circa 1990	AustLII	132
Australian Broadcasting Tribunal v Bond	(1990) 170 CLR 321		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	3516
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII	331
TNT Skypack International (Aust) Pty Ltd v FCT	(1988) 82 ALR 175		Australia	circa 1988	LexisNexis AU	268
Waterford v Commonwealth	[1987] HCA 25; (1987) 163 CLR 54; (1987) 71 ALR 673; 61 ALJR 350; 12 ALD 741	High Court of Australia	Australia - Commonwealth	24 Jun 1987	AustLII	1380
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
Commissioner of Taxation v Brixius	[1987] FCA 612; (1987) 16 FCR 359; (1987) 7 AAR 316; 19 ATR 506	Federal Court of Australia	Australia - Commonwealth	circa 1987	AustLII	67
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
Boyded (Holdings) Pty Ltd v Commissioner of Taxation (Cth)	(1982) 64 FLR 381; (1982) 40 ALR 701; (1982) 13 ATR 127		Australia	circa 1982	Legal Online / Westlaw	5
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
FCT v Forsyth	[1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340	High Court of Australia	Australia - Commonwealth	1 Apr 1981	AustLII	97
Blackwood Hodge (Aust) Pty Ltd v Collector of Customs (NSW)	[1980] FCA 96; (1980) 47 FLR 131; (1980) 3 ALD 38	Federal Court of Australia	Australia - Commonwealth	22 Aug 1980	AustLII	124
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII	1101
Inglis v FCT	(1980) 80 ATC 4,001		Australia	circa 1980	IntelliConnect	6
Lombardo v FCT	[1979] FCA 66; (1979) 40 FLR 208; (1979) 28 ALR 574; 10 ATR 310	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII	112
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII	248
Brutus v Cozens	[1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799	House of Lords	United Kingdom	19 Jul 1972	BAILII	343
Krew v FCT	(1971) 45 ALJR 324; (1971) 2 ATR 230; [1971] ATC 4,213		Australia	circa 1971	Legal Online / Westlaw	55
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII	79
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
Fisher v Deputy Commissioner of Taxation (Cth)	(1966) 40 ALJR 328; 14 ATD 326		Australia	circa 1966		8
Inland Revenue Commissioners v Rolls-Royce Ltd	[1962] 1 WLR 425		United Kingdom	circa 1962	LexisNexis / Westlaw	11
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes)	[1962] 1 All ER 801; 40 Tax Cas 443		United Kingdom	circa 1962	LexisNexis	26
Helton v FCT	(1959) 12 ATD 82; (1959) 7 AITR 500		Australia	circa 1959		1
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII	384
NSW Associated Blue-Metal Quarries Ltd v FCT	[1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239	High Court of Australia	Australia - Commonwealth	23 Feb 1956	AustLII	290
Martin v FCT	[1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII	107
FCT v Western Suburbs Cinemas Ltd	[1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452	High Court of Australia	Australia - Commonwealth	11 Jun 1952	AustLII	37
Martin v Commissioner of Taxation (Cth)	(1952) 10 ATD 37		Australia	circa 1952		5
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII	199
FCT v Sagar	[1946] HCA 6; (1946) 71 CLR 421	High Court of Australia	Australia - Commonwealth	9 Apr 1946	AustLII	28
Bean v Doncaster Amalgamated Collieries Ltd	(1946) 27 Tax Cas 296		United Kingdom	circa 1946		5
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII	111
FCT v Broken Hill South Ltd	[1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII	150
Australian Gas Light Co v Valuer-General	(1940) 40 SR (NSW) 126	Supreme Court of New South Wales	Australia - New South Wales	circa 1940		467
Holt v FCT	(1929) 3 Australian Law Journal 68	Australian Law Journal	Australia	circa 1929	Legal Online	1
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII	112
Life Insurance Co of Australia Ltd v Phillips	[1925] HCA 18; (1925) 36 CLR 60; 31 ALR 206	High Court of Australia	Australia - Commonwealth	11 Jun 1925	AustLII	282
Inland Revenue Commissioners v Von Glehn	[1920] 2 KB 553; (1920) 12 Tax Cas 232		United Kingdom	circa 1920	LexisNexis / Westlaw	17
Farmer v Cotton's Trustees	[1915] UKHL TC_6_590; [1915] AC 922; 6 Tax Cas 590	House of Lords	United Kingdom	8 Jun 1915	BAILII	68
Chatenay v Brazilian Submarine Telegraph Co	[1890] UKLawRpKQB 141; [1891] 1 QB 79		United Kingdom	28 Oct 1890	CommonLII	52
FCT v Shields	42 ATR 504		Australia	circa 1956	Legal Online / Westlaw	1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback