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Deputy Commissioner of Taxation v Arora   flag  5

[2017] NSWSC 1016; (2017) 106 ATR 257
Supreme Court of New South Wales
Australia - New South Wales
4th August, 2017

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Deputy Commissioner of Taxation v Miller [No 2] [2021] WADC 65 District Court of Western Australia Australia - Western Australia 30 Jun 2021 AustLII flag 1
SDAEA v Arora Markets Pty Ltd [2018] FCCA 85 Federal Circuit Court of Australia Australia 16 Feb 2018 AustLII flag 4
Deputy Commissioner of Taxation v Pedley (No 2) [2018] FCA 2015 Federal Court of Australia Australia - Commonwealth 14 Dec 2018 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Shelter from the Storm: Phoenix Activity and the Safe Harbour" [2018] UMelbLRS 1 Anderson, H Australia circa 2018 AustLII flag
"Shelter from the Storm: Phoenix Activity and the Safe Harbour" (2018) 41 Melbourne University Law Review 999 Anderson, Helen Australia circa 2018 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s28A, s29
Corporations Act 2001 (Cth) s10, s20, s436A, s436B, s436C, s1318
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth) s1, s16, s25, s33, s46
Taxation Administration Act 1953 (Cth) s15, s268, s269
Civil Procedure Act 2005 (NSW) s100

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Scobie; Ex parte Commissioner of Taxation (1995) 59 FCR 177; (1995) 31 ATR 195 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 18
Deputy Commissioner of Taxation v Woodhams [2000] HCA 10; (2000) 199 CLR 370; (2000) 169 ALR 503; (2000) 74 ALJR 564; (2000) 21 Leg Rep 24; (2000) 43 ATR 757 High Court of Australia Australia - Commonwealth 2 Mar 2000 AustLII flag 85
Cases Cited: Canty v Deputy Commissioner of Taxation (2005) 63 NSWLR 152; [2005] NSWCA 84 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales circa 2005 LexisNexis AU flag 18
Deputy Commissioner of Taxation v George [2002] NSWCA 336; (2002) 55 NSWLR 511; 51 ATR 130 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Oct 2002 AustLII flag 18
Deputy Commissioner of Taxation v Solomon (2003) 199 ALR 325; 52 ATR 729 Australia circa 2003 LexisNexis AU flag 9

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