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Hart v Commissioner of Taxation   flag  1

[2019] FCAFC 179
Federal Court of Australia
Australia - Commonwealth
18th October, 2019

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Hart v Commissioner of Taxation (No 2) [2019] FCAFC 191 Federal Court of Australia Australia - Commonwealth 4 Nov 2019 AustLII flag 4

Legislation Cited

Legislation Name Provision
Constitution
Tax Laws Amendment (2010 Measures No. 1) Bill 2010 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA
Family Law Act 1975 (Cth)
Income Tax Assessment Act 1936 (Cth) s45, s255
Income Tax Assessment Act 1997 (Cth) s2.5, s11.5
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth) s39.32
New Business Tax System (Integrity and Other Measures) Act 1999 (Cth)
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (Cth) s2
Amending Act (NSW)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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 Unit Trend Services Pty Ltd [2013] HCA 16; (2013) 250 CLR 523; (2013) 297 ALR 190; (2013) 87 ALJR 588 High Court of Australia Australia - Commonwealth circa 2013 AustLII flag 93
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
DPP v Leys [2012] VSCA 304; (2012) 44 VR 1; (2012) 296 ALR 96 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Dec 2012 AustLII flag 102
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
Financial Synergy Holdings Pty Ltd v Commissioner of Taxation [2016] FCAFC 31; (2016) 243 FCR 250; (2016) 102 ATR 599 Federal Court of Australia Australia - Commonwealth 10 Mar 2016 AustLII flag 6
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
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315
No 1 Act 2010 United Kingdom circa 2010 flag 26
Paule v Commissioner of Taxation [2019] FCA 394 Federal Court of Australia Australia - Commonwealth 22 Mar 2019 AustLII flag 2
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
Wentworth Securities Ltd v Jones [1980] AC 74; [1979] 1 All ER 286 United Kingdom circa 1980 LexisNexis / Westlaw flag 389

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