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Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation   flag 

[2019] FCA 2118
Federal Court of Australia
Australia - Commonwealth
19th December, 2019

Legislation Cited

Legislation Name Provision
Aboriginal Land Rights (Northern Territory) Act 1976 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s2.5, s3.5, s19.5
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Tax Laws Amendment (Retirement Villages) Act 2004 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"Some Reflections on the Reading of Statutes" 47 Columbia Law Review 527 Columbia Law Review United States HeinOnline / LexisNexis flag 113
Akiba v Commonwealth [2013] HCA 33; 250 CLR 209; (2013) 300 ALR 1; (2013) 87 ALJR 916 High Court of Australia Australia - Commonwealth circa 2013 AustLII flag 80
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2329
AXA Asia Pacific Holdings Ltd v Commissioner of Taxation [2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074 Federal Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 12
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 780
Commissioner of Taxation v Bargwanna [2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107 Federal Court of Australia Australia - Commonwealth 12 Jun 2009 AustLII flag 15
Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46; (2010) 183 FCR 420; (2010) 75 ATR 806; [2010] ATC 20-182 Federal Court of Australia Australia - Commonwealth 24 May 2010 AustLII flag 7
Commissioner of Taxation v Reynolds Australia Alumina Ltd (1987) 18 FCR 29; (1987) 77 ALR 543; (1987) 19 ATR 598 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 37
Commissioner of Taxes (Vic) v Lennon [1921] HCA 44; (1921) 29 CLR 579 High Court of Australia Australia - Commonwealth 16 Nov 1921 AustLII flag 27
Cooperative Bulk Handling Ltd v FCT [2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183 Federal Court of Australia Australia - Commonwealth 25 May 2010 AustLII flag 17
Craig Williamson Pty Ltd v Barrowcliff [1915] VicLawRp 66; [1915] ArgusLawRp 62; [1915] VLR 450; 21 ALR 349; 37 ALT 62 Argus Law Reports Australia - Victoria 25 Jun 1915 AustLII flag 193
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
Hastie Group Ltd v Commissioner of Taxation [2008] FCAFC 187; (2008) 172 FCR 496; [2008] ATC 20-076 Federal Court of Australia Australia - Commonwealth 9 Dec 2008 AustLII flag 11
HFM043 v Republic of Nauru [2018] HCA 37; (2018) 359 ALR 176; (2018) 92 ALJR 817 High Court of Australia Australia - Commonwealth 15 Aug 2018 AustLII flag 31
JMB Beverages Pty Ltd v FCT [2009] FCA 668; (2009) 73 ATR 191; [2009] ATC 20-112 Federal Court of Australia Australia - Commonwealth 22 Jun 2009 AustLII flag 4
Lacey v Attorney-General (Qld) [2011] HCA 10; (2011) 242 CLR 573; (2011) 275 ALR 646; (2011) 85 ALJR 508; (2011) 207 A Crim R 91 High Court of Australia Australia - Commonwealth 7 Apr 2011 AustLII flag 569
Lamont v Commissioner of Taxation [2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 15
Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521 Federal Court of Australia Australia - Commonwealth 25 Nov 2004 AustLII flag 46
New South Wales Aboriginal Land Council v Minister Administering R Lands Act [2016] HCA 50; (2016) 260 CLR 232; 339 ALR 327 High Court of Australia Australia - Commonwealth circa 2016 AustLII flag 101
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2572
Queensland v Congoo [2015] HCA 17; (2015) 256 CLR 239; (2015) 320 ALR 1; (2015) 89 ALJR 538; (2015) 147 ALD 1 High Court of Australia Australia - Commonwealth 13 May 2015 AustLII flag 39
Sea Shepherd Australia Ltd v Commissioner of Taxation [2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836 Federal Court of Australia Australia - Commonwealth 3 Jul 2013 AustLII flag 47
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1269
Taylor v The Owners – Strata Plan [2014] HCA 9; (2014) 253 CLR 531; (2014) 306 ALR 547; (2014) 88 ALJR 473 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 586
Totalizator Agency Board v Commissioner of Taxation (1996) 69 FCR 311; (1996) 139 ALR 644; (1996) 33 ATR 413 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 18

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