Binetter v Commissioner of Taxation 39

[2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145

Federal Court of Australia

Australia - Commonwealth

2nd December, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
YNVP and Commissioner of Taxation (Taxation)	[2024] AATA 2588	Administrative Appeals Tribunal	Australia	30 Jun 2024	AustLII
GNBF and Commissioner of Taxation (Taxation)	[2024] AATA 2152	Administrative Appeals Tribunal	Australia	24 Jun 2024	AustLII
Waters and Commissioner of Taxation (Taxation)	[2024] AATA 1211	Administrative Appeals Tribunal	Australia	27 May 2024	AustLII
Buzadzic v Commissioner of Taxation	[2024] FCAFC 50	Federal Court of Australia	Australia - Commonwealth	17 Apr 2024	AustLII	4
Pratten and Commissioner of Taxation (Taxation)	[2024] AATA 439	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Buzadzic v Commissioner of Taxation	[2023] FCA 954	Federal Court of Australia	Australia - Commonwealth	16 Aug 2023	AustLII	4
Ross and Commissioner of Taxation (Taxation)	[2023] AATA 2495	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
TKYY and Commissioner of Taxation (Taxation)	[2023] AATA 2497	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII
Aravanis (Trustee) v Kapp, in the matter of the Bankrupt Estate of Kapp	[2023] FCA 702	Federal Court of Australia	Australia - Commonwealth	28 Jun 2023	AustLII
Resilient Investment Group Pty Ltd v Barnet and Hodgkinson as liquidators of Spitfire Corporation Ltd (in liq)	[2023] NSWCA 118; (2023) 111 NSWLR 446	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	30 May 2023	AustLII	8
Elcheikh and Commissioner of Taxation (Taxation)	[2023] AATA 859	Administrative Appeals Tribunal	Australia	21 Apr 2023	AustLII	1
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII	2
Chhua and Commissioner of Taxation	[2022] AATA 2593	Administrative Appeals Tribunal	Australia	12 Aug 2022	AustLII	2
Landcom v Commissioner of Taxation	[2022] FCA 510	Federal Court of Australia	Australia - Commonwealth	9 May 2022	AustLII	3
Buzadzic and Commissioner of Taxation (Taxation)	[2021] AATA 4820	Administrative Appeals Tribunal	Australia	24 Dec 2021	AustLII	6
Kong and Commissioner of Taxation (Taxation)	[2021] AATA 2775	Administrative Appeals Tribunal	Australia	10 Aug 2021	AustLII
Seeby Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2021] VCAT 180	Victorian Civil and Administrative Tribunal	Australia - Victoria	4 Mar 2021	AustLII
Hii v Commissioner of Taxation	[2020] FCA 1452	Federal Court of Australia	Australia - Commonwealth	9 Oct 2020	AustLII
MJPV and Commissioner of Taxation (Taxation)	[2020] AATA 1527	Administrative Appeals Tribunal	Australia	6 May 2020	AustLII	3
Chhua and Commissioner of Taxation (Taxation)	[2020] AATA 832	Administrative Appeals Tribunal	Australia	16 Apr 2020	AustLII	1
Deputy Commissioner of Taxation v Advanced Holdings Pty Ltd	[2019] FCA 1917	Federal Court of Australia	Australia - Commonwealth	22 Nov 2019	AustLII	1
Deputy Commissioner of Taxation v Buzadzic	[2019] VSCA 221; (2019) 348 FLR 213	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	11 Oct 2019	AustLII	14
QTWG and Commissioner of Taxation	[2019] AATA 2428	Administrative Appeals Tribunal	Australia	24 Jul 2019	AustLII	2
Schweitzer and Commissioner of Taxation	[2019] AATA 1100	Administrative Appeals Tribunal	Australia	29 May 2019	AustLII	8
Mavris and Commissioner of Taxation	[2018] AATA 4130	Administrative Appeals Tribunal	Australia	31 Oct 2018	AustLII	6
Nguyen v FCT	[2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1	Federal Court of Australia	Australia - Commonwealth	18 Sep 2018	AustLII	12
VMQD and Commissioner of Taxation (Taxation)	[2018] AATA 3147	Administrative Appeals Tribunal	Australia	29 Aug 2018	AustLII	3
Chhua v Commissioner of Taxation	[2018] FCAFC 86; (2018) 262 FCR 228	Federal Court of Australia	Australia - Commonwealth	6 Jun 2018	AustLII	9
LDGL and Commissioner of Taxation (Taxation)	[2017] AATA 2779	Administrative Appeals Tribunal	Australia	21 Dec 2017	AustLII	3
Shord v FCT	[2017] FCAFC 167; 235 FCR 157	Federal Court of Australia	Australia - Commonwealth	26 Oct 2017	AustLII	5
Chhua v Commissioner of Taxation	[2017] FCA 1127	Federal Court of Australia	Australia - Commonwealth	22 Sep 2017	AustLII	4
VMQD and Commissioner of Taxation (Taxation)	[2017] AATA 1430	Administrative Appeals Tribunal	Australia	31 Aug 2017	AustLII	2
Liquidation and Commissioner of Taxation (Taxation)	[2017] AATA 1100	Administrative Appeals Tribunal	Australia	14 Jul 2017	AustLII	2
VMQD and Commissioner of Taxation (Taxation)	[2017] AATA 846	Administrative Appeals Tribunal	Australia	19 May 2017	AustLII	2
Cash World Gold Buyers Pty Ltd v Commissioner of Taxation	[2017] AATA 736	Administrative Appeals Tribunal	Australia	17 May 2017	AustLII	6
Norwestern Trust and Commissioner of Taxation (Taxation)	[2017] AATA 361	Administrative Appeals Tribunal	Australia	22 Mar 2017	AustLII	1
Nguyen AAT	[2016] AATA 1041	Administrative Appeals Tribunal	Australia	19 Dec 2016	AustLII	5

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text	Citation Index
"Judicial Review and the Tax Assessment-Making Process"	(2022) 45 University of New South Wales Law Journal 251	Azzi, John	Australia	circa 2022	AustLII
"Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to Reconsider Futuris"	(2019) 43 Melbourne University Law Review 44	Azzi, John	Australia	circa 2019	AustLII	1

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s18B, s25, s33, s33A, s34, s37, s39, s43, s44, s45
Administrative Decisions (Judicial Review) Act 1977 (Cth)	s5, s6
Bankruptcy Act 1966 (Cth)	s82
Crimes Act 1914 (Cth)	s3ZQU, s37
Income Tax Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)	s166, s167, s170
Income Tax Assessment Act 1997 (Cth)	s25.5
Judiciary Act 1903 (Cth)	s39B
Taxation Administration Act 1953 (Cth)	s1, s3AA, s14ZY, s14ZZ, s14ZZA, s14ZZF, s14ZZK, s14ZZO
Federal Court Rules 2011 (Cth)	s39.32
Income Tax Act 1922 (Cth)
Income Tax Assessment Act 1922 (Cth)
and Administration Act 1898 (NSW)	s75, s145
Administration Act 1903 (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Wei v Minister for Immigration and Border Protection	[2015] HCA 51; (2015) 257 CLR 22; (2015) 327 ALR 28; (2015) 90 ALJR 213; (2015) 148 ALD 226	High Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII	263
Millar v Commissioner of Taxation	[2015] FCA 1104; (2015) 67 AAR 490	Federal Court of Australia	Australia - Commonwealth	19 Oct 2015	AustLII	17
Bai v Commissioner of Taxation (No 2)	[2015] FCA 1083	Federal Court of Australia	Australia - Commonwealth	8 Oct 2015	AustLII	1
Bai v Commissioner of Taxation	[2015] FCA 973; (2015) 67 AAR 197	Federal Court of Australia	Australia - Commonwealth	3 Sep 2015	AustLII	12
Bennett and Commissioner of Taxation	[2015] AATA 455	Administrative Appeals Tribunal	Australia	29 Jun 2015	AustLII	2
[2015] NSD 881	[2015] NSD 881		Canada - Nova Scotia	circa 2015		1
[2015] NSD 1276	[2015] NSD 1276		Canada - Nova Scotia	circa 2015		1
[2015] NSD 880	[2015] NSD 880		Canada - Nova Scotia	circa 2015		1
Commissioner of Taxation v H	[2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218	Federal Court of Australia	Australia - Commonwealth	20 Oct 2010	AustLII	33
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation	[2008] HCA 33; (2008) 237 CLR 198; (2008) 248 ALR 256; (2008) 82 ALJR 1211; (2008) 69 ATR 29; [2008] ATC 20-040	High Court of Australia	Australia - Commonwealth	31 Jul 2008	AustLII	46
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia v Australian Competition and Consumer Commission	[2007] FCAFC 132; (2007) 162 FCR 466; (2007) 242 ALR 643; [2007] ATPR 42-177	Federal Court of Australia	Australia - Commonwealth	17 Aug 2007	AustLII	233
O ’ Sullivan v Repatriation Commission	(2003) 128 FCR 590	Federal Court of Australia	Australia	circa 2003	Legal Online / Westlaw	14
Hot Holdings Pty Ltd v Creasy	[2002] HCA 51; (2002) 210 CLR 438; (2002) 187 ALR 445; (2002) 23 Leg Rep 10; (2002) 70 ALD 314; (2002) 77 ALJR 70	High Court of Australia	Australia - Commonwealth	11 Apr 2002	AustLII	234
Re Refugee Review Tribunal; Ex parte Aala	[2000] HCA 57; (2000) 204 CLR 82; (2000) 176 ALR 219; (2000) 75 ALJR 52; (2000) 62 ALD 285; (2000) 21 Leg Rep 6	High Court of Australia	Australia - Commonwealth	16 Nov 2000	AustLII	2052
Commissioner of Taxation v Jones	[1999] FCA 308; (1999) 86 FCR 282; 166 ALR 650; 41 ATR 460	Federal Court of Australia	Australia - Commonwealth	29 Mar 1999	AustLII	11
R v Criminal Injuries Compensation Board; Ex parte A	[1999] UKHL 21; [1998] QB 659; [1999] 2 AC 330; [1999] 2 WLR 974	House of Lords	United Kingdom	25 Mar 1999	BAILII	174
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	10505
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	452
Fletcher v Commissioner of Taxation	[1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765	Federal Court of Australia	Australia - Commonwealth	14 Oct 1988	AustLII	193
Taylor v Commissioner of Taxation	(1987) 16 FCR 212; (1987) 73 ALR 219; 18 ATR 715	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	26
Clyne v Deputy Commissioner of Taxation	[1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429	High Court of Australia	Australia - Commonwealth	7 Aug 1981	AustLII	231
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII	242
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
Re Mendonca; Ex parte Commissioner of Taxation	[1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571		Australia	circa 1969	LexisNexis AU	104
Mobil Oil Australia Pty Ltd v FCT	[1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133	High Court of Australia	Australia - Commonwealth	15 Oct 1963	AustLII	507
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	112
McAndrew v FCT	[1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII	205
Avon Downs Pty Ltd v FCT	[1949] HCA 26; (1949) 78 CLR 353	High Court of Australia	Australia - Commonwealth	3 Aug 1949	AustLII	592
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)	[1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216	High Court of Australia	Australia - Commonwealth	29 Jul 1949	AustLII	98
Gordon Edgell & Sons Pty Ltd v FCT	(1949) 9 ATD 43		Australia	circa 1949		8
Jolly v FCT	[1935] HCA 21; (1935) 53 CLR 206; [1935] ALR 211; 3 ATD 162	High Court of Australia	Australia - Commonwealth	30 Apr 1935	AustLII	49
Shell Co of Australia v FCT	(1930) 44 CLR 530		Australia - Commonwealth	circa 1930	Legal Online / Westlaw	117
Commissioner of Stamps (WA) v West Australian Trustee Executor & Agency Co Ltd	[1925] HCA 20; (1925) 36 CLR 98	High Court of Australia	Australia - Commonwealth	16 Jun 1925	AustLII	33
Mack v Commissioner of Stamp Duties (NSW)	[1920] HCA 76; (1920) 28 CLR 373; 27 ALR 146	High Court of Australia	Australia - Commonwealth	22 Nov 1920	AustLII	61
318-19 ALR 95	318-19 ALR 95		Australia	circa 2007	LexisNexis AU	1

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