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Nelson v Commissioner of Taxation   flag  6

[2014] FCAFC 163; 144 ALD 512
Federal Court of Australia
Australia - Commonwealth
2nd December, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR TR2019/1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 387
Jeffrey Nelson v Commissioner of Taxation [2015] HCASL 58 High Court of Australia Australia - Commonwealth 6 May 2015 AustLII flag
Mahaffy v Administrative Appeals Tribunal [2015] FCA 251; (2015) 65 AAR 283 Federal Court of Australia Australia - Commonwealth 17 Feb 2015 AustLII flag 5
Australian Postal Corporation v Edwards [2014] FCA 1348 Federal Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 4

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s1, s8, s35, s36, s36B, s39, s44
Federal Court of Australia Act 1976 (Cth) s24
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK, s14ZZO
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nelson v Commissioner of Taxation [2014] FCA 57 Federal Court of Australia Australia - Commonwealth 11 Feb 2014 AustLII flag 3
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
Price Street Professional Centre Pty Ltd v Commissioner of Taxation [2007] FCAFC 154; (2007) 243 ALR 728; (2007) 97 ALD 593; (2007) 67 ATR 544 Federal Court of Australia Australia - Commonwealth 25 Sep 2007 AustLII flag 43
Condell v FCT [2007] FCAFC 44; (2007) 66 ATR 100 Federal Court of Australia Australia - Commonwealth 28 Mar 2007 AustLII flag 14
Coal and Allied Operations Pty Ltd v Australian Industrial Relations Commission [2000] HCA 47; (2000) 203 CLR 194; (2000) 174 ALR 585; (2000) 74 ALJR 1348; (2000) 99 IR 309; (2000) 21 Leg Rep 14 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 2521
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
FCT v Walker (1985) 79 FLR 161; (1985) 16 ATR 331 Australia circa 1985 Legal Online / Westlaw flag 25
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Inglis v FCT [1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493 Federal Court of Australia Australia - Commonwealth 20 Dec 1979 AustLII flag 48
Ferguson v FCT (1979) 26 ALR 307; [1979] FCA 2 Federal Court of Australia Australia - Commonwealth circa 1979 LexisNexis AU flag 100
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 flag 111

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