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Commissioner of Taxation v Macoun   flag  11

[2014] FCAFC 162; (2014) 227 FCR 265; [2014] ATC 20-476; (2014) 100 ATR 33; (2014) 145 ALD 16
Federal Court of Australia
Australia - Commonwealth
4th December, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Woollahra Municipal Council v SJD DB2 Pty Ltd [2020] NSWLEC 115 Land and Environment Court of New South Wales Australia - New South Wales 18 Aug 2020 AustLII flag 54
MYVC v Director-General of Security [2014] FCA 1447; (2014) 234 FCR 134; 323 ALR 400; 148 ALD 489; 65 AAR 369 Federal Court of Australia Australia - Commonwealth 12 Dec 2014 AustLII flag 15
Fewin Pty Ltd v Prentice [2016] FCA 1239 Federal Court of Australia Australia - Commonwealth 20 Oct 2016 AustLII flag 2
Jayasinghe v Commissioner of Taxation [2015] AATA 456 Administrative Appeals Tribunal Australia 29 Jun 2015 AustLII flag 2
Saw v Seven Network (Operations) Ltd [2024] FCA 1210 Federal Court of Australia Australia - Commonwealth 18 Oct 2024 AustLII flag 1
Canberra South Real Estate Pty Ltd v 3 Property Group 5 Pty Ltd [2022] ACTSC 217 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 25 Aug 2022 AustLII flag
Tay v Building Services Board [2021] WASC 433 Supreme Court of Western Australia Australia - Western Australia 7 Dec 2021 AustLII flag
Cheshire v Jennings (No 2) [2021] SASCFC 11 Supreme Court of South Australia - Full Court Australia - South Australia 19 Feb 2021 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Giving Meaning to 'Social Origin' in International Labour Organization ('ILO') Conventions, the Fair Work Act 2009 (Cth) and the Australian Human Rights Commission Act 1986 (Cth): 'Class' Discrimination and its Relevance to the Australian Context" (2016) 39 University of New South Wales Law Journal 84 Capuano, Angelo Australia circa 2016 AustLII flag 1
"Considering Legal Perspectives And An Australian Approach To Scraping Data From The Modern Web" [2017] ANZCompuLawJl 3 Agius, Adrian Australia circa 2017 AustLII flag
"The High Court has an opportunity to reverse the dangerous and unwise precedent set by the Federal Court in FCT v Macoun" [2015] RevenueLawJl 1 Azzi, John Australia circa 2015 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s1, s44
International Organisations (Privileges and Immunities) Act 1963 (Cth) s6
Income Tax Assessment Act 1936 (Cth) s27H
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Specialized Agencies (Privileges and Immunities) Regulations 1986 (Cth)
Taxation Laws Amendment Act (No 2) 1988 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Master Education Services Pty Ltd v Ketchell [2008] HCA 38; (2008) 236 CLR 101; (2008) 249 ALR 44; (2008) 82 ALJR 1322; [2008] ATPR 42-243 High Court of Australia Australia - Commonwealth 27 Aug 2008 AustLII flag 147
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 flag 113
Woollahra Municipal Council v SJD DB2 Pty Ltd [2020] NSWLEC 115 Land and Environment Court of New South Wales Australia - New South Wales 18 Aug 2020 AustLII flag 54
Nette v Howarth [1935] HCA 22; (1935) 53 CLR 55; [1935] ALR 241; 8 ABC 75 High Court of Australia Australia - Commonwealth 30 Apr 1935 AustLII flag 30
Privileges and Immunities of the United Nations 1946 1 UNTS 15 International circa 1946 flag 18
Australian Competition and Consumer Commission (ACCC) v PT Garuda Indonesia Ltd (No 9) [2013] FCA 323; (2013) 212 FCR 406; (2013) 301 ALR 399 Federal Court of Australia Australia - Commonwealth 11 Apr 2013 AustLII flag 17
MYVC v Director-General of Security [2014] FCA 1447; (2014) 234 FCR 134; 323 ALR 400; 148 ALD 489; 65 AAR 369 Federal Court of Australia Australia - Commonwealth 12 Dec 2014 AustLII flag 15
Brumby (Inspector of Taxes) v Milner [1976] UKHL 7; [1976] 3 All ER 636; [1976] 1 WLR 1096 House of Lords United Kingdom 27 Oct 1976 BAILII flag 14
Privileges and Immunities of the Specialised Agencies (1947) 33 UNTS 261 International circa 1947 flag 5
Commissioner of Taxation v Broken Hill South Ltd (1941) 2 AITR 257 Australia circa 1941 flag 5
Fewin Pty Ltd v Prentice [2016] FCA 1239 Federal Court of Australia Australia - Commonwealth 20 Oct 2016 AustLII flag 2
Jayasinghe v Commissioner of Taxation [2015] AATA 456 Administrative Appeals Tribunal Australia 29 Jun 2015 AustLII flag 2
Macoun and Commissioner of Taxation [2014] AATA 155 Administrative Appeals Tribunal Australia 20 Mar 2014 AustLII flag 2
QT95/168 and Commissioner of Taxation [1996] AATA 151; (1996) 32 ATR 1279 Administrative Appeals Tribunal Australia 1 May 1996 AustLII flag 2
Saw v Seven Network (Operations) Ltd [2024] FCA 1210 Federal Court of Australia Australia - Commonwealth 18 Oct 2024 AustLII flag 1
"Giving Meaning to 'Social Origin' in International Labour Organization ('ILO') Conventions, the Fair Work Act 2009 (Cth) and the Australian Human Rights Commission Act 1986 (Cth): 'Class' Discrimination and its Relevance to the Australian Context" (2016) 39 University of New South Wales Law Journal 84 Capuano, Angelo Australia circa 2016 AustLII flag 1
Canberra South Real Estate Pty Ltd v 3 Property Group 5 Pty Ltd [2022] ACTSC 217 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 25 Aug 2022 AustLII flag
Tay v Building Services Board [2021] WASC 433 Supreme Court of Western Australia Australia - Western Australia 7 Dec 2021 AustLII flag
Cheshire v Jennings (No 2) [2021] SASCFC 11 Supreme Court of South Australia - Full Court Australia - South Australia 19 Feb 2021 AustLII flag
"Considering Legal Perspectives And An Australian Approach To Scraping Data From The Modern Web" [2017] ANZCompuLawJl 3 Agius, Adrian Australia circa 2017 AustLII flag
"The High Court has an opportunity to reverse the dangerous and unwise precedent set by the Federal Court in FCT v Macoun" [2015] RevenueLawJl 1 Azzi, John Australia circa 2015 AustLII flag

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