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Re Yip v FCT   flag  4

[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214
Administrative Appeals Tribunal
Australia
4th November, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR TR2018/7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Practical Injustice in the Context of Private Tax Rulings" (2016) 39 University of New South Wales Law Journal 1096 Azzi, John Australia circa 2016 AustLII flag 1

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Bill 1986 (Cth)
Fringe Benefits Tax Bill 1986 (Cth)
Acts Interpretation Act 1901 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Fringe Benefits Tax Act 1986 (Cth) s5
Fringe Benefits Tax Assessment Act 1986 (Cth) s5E, s66, s136, s149A
Income Tax Assessment Act 1936 (Cth) s23L, s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s3, s3AA, s4, s5, s6, s10, s11, s14ZL, s14ZQ, s14ZU, s14ZZ, s14ZZK, s14ZZO, s15
Commonwealth Employees’ Rehabilitation and Compensation Act 1988 (Cth) s5
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth) s4
Tax Laws Amendment (Improvements to Self Assessment) Act (No.2) 2005 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 85
130 TR 2010/6 130 TR 2010/6 circa 2010 1
FCT v White [2010] ATC 11,171 Australia circa 2010 IntelliConnect flag 1
FCT v Lenzo [2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014 Federal Court of Australia Australia - Commonwealth 3 Apr 2008 AustLII flag 35
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 92
Experienced Tours Pty Ltd and Commissioner of Taxation [2006] AATA 517; (2006) 63 ATR 1147 Administrative Appeals Tribunal Australia 14 Jun 2006 AustLII flag 3
Canada Trustco Mortgage Co v Canada [2005] SCC 54; [2005] 2 SCR 601; [2005] SCJ No 56 Supreme Court of Canada Canada 19 Oct 2005 Supreme Court of Canada flag 12
Lamont v Commissioner of Taxation [2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 15
Calder v Commissioner of Taxation [2005] FCAFC 254; (2005) 226 ALR 643 Federal Court of Australia Australia - Commonwealth circa 2005 AustLII flag 3
Calder v FCT (2005) 61 ATR 267; 226 ALR 643 Australia circa 2005 Legal Online / Westlaw flag 21
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 flag 192
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
Commissioner of Taxation v Zoffanies Pty Ltd [2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942 Federal Court of Australia Australia - Commonwealth 24 Oct 2003 AustLII flag 33
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
(2001) 179 ALR 625; (2001) 47 Atr 229; (2001) 75 Aljr 1150 (2001) 179 ALR 625; (2001) 47 ATR 229; (2001) 75 ALJR 1150 Australia circa 2001 LexisNexis AU flag 12
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
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
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
CC (New South Wales) Pty Ltd (In Liquidation) v Commissioner of Taxation (1997) 97 ATC 4,123 Australia circa 1997 IntelliConnect flag 3
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 flag 369
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
Comptroller-General of Customs v Akai Pty Ltd (1994) 50 FCR 511; 20 AAR 10 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 66
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
Esber v Commonwealth [1992] HCA 20; (1992) 174 CLR 430; 106 ALR 577; 66 ALJR 373; 15 AAR 249 High Court of Australia Australia - Commonwealth 3 Jun 1992 AustLII flag 508
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 367
Australian Softwood Forests Pty Ltd v Attorney-General (NSW) [1981] HCA 49; (1981) 148 CLR 121; (1981) 36 ALR 257; 6 ACLR 45; 55 ALJR 659 High Court of Australia Australia - Commonwealth 18 Sep 1981 AustLII flag 212
Cooke and Sherden [1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696 Federal Court of Australia Australia - Commonwealth 16 Apr 1980 AustLII flag 59
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 197
Robertson v City of Nunawading [1973] VicRp 81; [1973] VR 819; (1973) 29 LGRA 44 Australia - Victoria 28 May 1973 AustLII flag 230
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
Xco Pty Ltd v FCT [1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461 High Court of Australia Australia - Commonwealth 25 Aug 1971 AustLII flag 63
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Mathieson v Burton [1971] HCA 4; (1971) 124 CLR 1; [1971] ALR 533; (1971) 45 ALJR 147 High Court of Australia Australia - Commonwealth 4 Mar 1971 AustLII flag 243
Investment & Merchant Finance Corporation Ltd v FCT [1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 28
Boyce v Hughes [1968] 1 NSWR 75; 72 SR (NSW) 54 Australia - New South Wales circa 1968 flag 15
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 176
Free Lanka Insurance Co Ltd v Ranasinghe [1964] AC 541; [1964] 1 All ER 457 United Kingdom circa 1964 LexisNexis / Westlaw flag 132
Director of Public Works v Ho Po Sang [1961] UKPC 22; [1961] AC 901; [1961] 2 All ER 721; [1961] 3 WLR 39 Privy Council United Kingdom 15 May 1961 BAILII flag 237
Continental Liqueurs Pty Ltd v GF Heublein and Bro Inc [1960] HCA 37; (1960) 103 CLR 422; [1960] ALR 682; 34 ALJR 128 High Court of Australia Australia - Commonwealth 28 Jun 1960 AustLII flag 137
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 flag 384
Clowes v FCT [1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316 High Court of Australia Australia - Commonwealth 7 Apr 1954 AustLII flag 85
Ballarat Brewing Co Ltd v FCT [1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151 High Court of Australia Australia - Commonwealth 3 Jul 1951 AustLII flag 41
Farnsworth v FCT [1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258 High Court of Australia Australia - Commonwealth 4 Aug 1949 AustLII flag 77
Australian Coal and Shale Employees Federation v Aberfield Coal Mining Co Ltd [1942] HCA 23; (1942) 66 CLR 161; [1942] ALR 281 High Court of Australia Australia - Commonwealth 9 Oct 1942 AustLII flag 101
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 243
Newell v R [1936] HCA 50; (1936) 55 CLR 707; [1936] ALR 457 High Court of Australia Australia - Commonwealth 29 Oct 1936 AustLII flag 123
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Colonial Sugar Refining Co Ltd v Irving [1905] UKLawRpAC 29; [1905] AC 369; [1904-7] All ER 1620; 21 TLR 513; 74 LJPC 77; 92 LT 738 United Kingdom 17 May 1905 CommonLII flag 237
Starey v Graham [1899] UKLawRpKQB 17; [1899] 1 QB 406 United Kingdom 27 Jan 1899 CommonLII flag 14
416 ALR 97-98 416 ALR 97-98 Australia circa 2001 LexisNexis AU flag 1

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