QTWG and Commissioner of Taxation 2

[2019] AATA 2428

Administrative Appeals Tribunal

Australia

24th July, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
HFTS and Commissioner of Taxation	[2019] AATA 5164	Administrative Appeals Tribunal	Australia	2 Dec 2019	AustLII	3
BSKF and Commissioner of Taxation (Taxation) (Taxation)	[2024] AATA 3377	Administrative Appeals Tribunal	Australia	20 Sep 2024	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s30, s43
Acts Interpretation Act 1901 (Cth)	s25D
Bankruptcy Act 1966 (Cth)	s267
Crimes Act 1914 (Cth)	s4AA, s20
Industry Research and Development Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)	s21, s21A
Income Tax Assessment Act 1997 (Cth)
Migration Act 1958 (Cth)	s20
Taxation Administration Act 1953 (Cth)	s14ZZE
Sales Tax Assessment Act (No 1) 1930 (Cth)
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (Cth)
Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)
Administration and Probate Act 1958 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Scott v Scott	[1913] AC 417; [1911-1913] All ER 1		United Kingdom	circa 1913	LexisNexis / Westlaw	871
Avon Downs Pty Ltd v FCT	[1949] HCA 26; (1949) 78 CLR 353	High Court of Australia	Australia - Commonwealth	3 Aug 1949	AustLII	592
Minister for Immigration and Ethnic Affairs v Pochi	[1980] FCA 85; (1980) 44 FLR 41; (1980) 31 ALR 666; 1A IPR 708; (1980) 4 ALD 139	Federal Court of Australia	Australia - Commonwealth	31 Jul 1980	AustLII	535
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
Kuhl v Zurich Financial Services Australia Ltd	[2011] HCA 11; 243 CLR 361; 85 ALJR 533; 276 ALR 375	High Court of Australia	Australia - Commonwealth	circa 2011	AustLII	378
Trautwein v FCT	[1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII	251
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
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
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
R v Burdett	[1814-23] All ER 80; (1820) 4 B & Ald 95; 106 ER 873		United Kingdom	circa 1814	LexisNexis	166
Amalgamated Television Services Pty Ltd v Marsden	[2002] NSWCA 419	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Dec 2002	AustLII	162
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII	107
Pascoe v FCT	(1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402		Australia	circa 1956		107
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII	105
Minister for Immigration, Local Government and Ethnic Affairs v Dela Cruz	[1992] FCA 71; (1992) 34 FCR 348; 110 ALR 367; 26 ALD 663	Federal Court of Australia	Australia - Commonwealth	28 Feb 1992	AustLII	98
Gashi v Commissioner of Taxation	[2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1	Federal Court of Australia	Australia - Commonwealth	14 Mar 2013	AustLII	88
Imperial Bottleshops Pty Ltd v Commissioner of Taxation	[1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546	Federal Court of Australia	Australia - Commonwealth	26 Jun 1991	AustLII	87
Ma v FCT	[1992] FCA 359; (1992) 37 FCR 225; 27 ALD 601; 23 ATR 485	Federal Court of Australia	Australia - Commonwealth	30 Jul 1992	AustLII	83
FCT v SNF (Australia) Pty Ltd	[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680	Federal Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII	75
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII	75
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
Shawinigan Ltd v Vokins & Co Ltd	[1961] 3 All ER 396; [1961] 1 WLR 1206; [1961] 2 Lloyds Rep 153		United Kingdom	circa 1961	LexisNexis	40
Binetter v Commissioner of Taxation	[2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Dec 2016	AustLII	39
Marsden v Amalgamated Television Services Pty Ltd	[2001] NSWSC 510	Supreme Court of New South Wales	Australia - New South Wales	27 Jun 2001	AustLII	38
Aurora Developments Pty Ltd v FCT (No 2)	[2011] FCA 1090; (2011) 196 FCR 457; (2011) 83 ATR 363; [2011] ATC 20-280	Federal Court of Australia	Australia - Commonwealth	23 Sep 2011	AustLII	37
Davis v FCT	[2000] FCA 44; (2000) 171 ALR 654; (2000) 44 ATR 140; (2000) 2000 ATC 4,201	Federal Court of Australia	Australia - Commonwealth	4 Apr 2000	AustLII	35
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII	31
Cox v Smail	[1912] ArgusLawRp 38; [1912] VicLawRp 22; [1912] VLR 274; 18 ALR 299	Argus Law Reports	Australia	16 May 1912	AustLII	30
Vu v Commissioner of Taxation	[2006] FCA 889; (2006) 63 ATR 341	Federal Court of Australia	Australia - Commonwealth	12 Jul 2006	AustLII	28
No	1 Act 2010		United Kingdom	circa 2010		26
Herald and Weekly Times Ltd v McGregor	[1928] ArgusLawRp 106; (1928) 34 ALR 377		Australia	8 Nov 1928	AustLII	26
Commissioner of Taxation v Rawson Finances Pty Ltd	[2012] FCA 753; (2012) 89 ATR 357; [2012] ATC 2-333	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII	24
Reed (Albert E) and Co Ltd v London and Rochester Trading Co Ltd	[1954] 2 Lloyds Rep 463		United Kingdom	circa 1954	Westlaw	22
Kajewski v FCT	[2003] FCA 258; (2003) 52 ATR 455	Federal Court of Australia	Australia - Commonwealth	26 Mar 2003	AustLII	21
Revlon Manufacturing Ltd v Commissioner of Taxation	(1995) 63 FCR 535; 134 ALR 23; (1995) 32 ATR 48	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw	20
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII	18
Galea v FCT	[1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060	Federal Court of Australia	Australia - Commonwealth	22 Nov 1990	AustLII	18
Millar v Commissioner of Taxation	[2015] FCA 1104; (2015) 67 AAR 490	Federal Court of Australia	Australia - Commonwealth	19 Oct 2015	AustLII	17
Commissioner of Taxation v White (No 2)	[2010] FCA 942; (2010) 117 ALD 335; [2010] ATC 20-205; (2010) 80 ATR 373	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII	15
Bai v Commissioner of Taxation	[2015] FCA 973; (2015) 67 AAR 197	Federal Court of Australia	Australia - Commonwealth	3 Sep 2015	AustLII	12
Taxation, Commissioner of (Cth) v Turner	73 FLR 24; (1984) 15 ATR 379		Australia	circa 2011	Legal Online / Westlaw	12
Taxpayer and Commissioner of Taxation	[2004] AATA 1304; 58 ATR 1172	Administrative Appeals Tribunal	Australia	7 Dec 2004	AustLII	11
Gashi v Commissioner of Taxation	[2012] FCA 638; (2012) 88 ATR 895; [2012] ATC 20-235	Federal Court of Australia	Australia - Commonwealth	22 Jun 2012	AustLII	10
Pearson v Deputy Commissioner of Taxation	[2009] FCA 558; (2009) 74 ATR 437	Federal Court of Australia	Australia - Commonwealth	27 May 2009	AustLII	10
Mr Archibald Dixon ATF the Dixon Holdsworth Superannuation Fund and Commissioner of Taxation	[2006] AATA 130; (2006) 62 ATR 1001	Administrative Appeals Tribunal	Australia	17 Feb 2006	AustLII	10
Reliance Finance Corporation Pty Ltd v FCT	87 FLR 305; (1987) 18 ATR 224		Australia	circa 2006	Legal Online / Westlaw	10
RACV Sales and Marketing Pty Ltd and Innovation Australia	[2012] AATA 386; (2012) 57 AAR 268; (2012) 129 ALD 32; [2012] ATC 10-254	Administrative Appeals Tribunal	Australia	26 Jun 2012	AustLII	9
Arrow Pearl Co Pty Ltd and Commissioner of Taxation	[2005] AATA 340; 59 ATR 1011	Administrative Appeals Tribunal	Australia	18 Apr 2005	AustLII	9
Confidential and Commissioner of Taxation	[2012] AATA 178; [2012] ATC 1-044; (2012) 88 ATR 222	Administrative Appeals Tribunal	Australia	23 Mar 2012	AustLII	8
Picton Finance Ltd and Commissioner of Taxation	[2013] AATA 116	Administrative Appeals Tribunal	Australia	5 Mar 2013	AustLII	5
HFTS and Commissioner of Taxation	[2019] AATA 5164	Administrative Appeals Tribunal	Australia	2 Dec 2019	AustLII	3
Suburban Property Owner and Commissioner of Taxation	[2012] AATA 394	Administrative Appeals Tribunal	Australia	5 Jun 2012	AustLII	3
Shell Co of Australia Ltd v FCT	[1930] UKPCHCA 1; (1930) 44 CLR 530	Privy Council	Australia - Commonwealth	2 Dec 1930	AustLII	3
BSKF and Commissioner of Taxation (Taxation) (Taxation)	[2024] AATA 3377	Administrative Appeals Tribunal	Australia	20 Sep 2024	AustLII

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