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Commissioner of Taxation v Landcom

[2022] FCAFC 204

Federal Court of Australia

Australia - Commonwealth

22nd December, 2022

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (2008 Measures No. 5) Bill 2008 (Cth)
Acts Interpretation Act 1901 (Cth)	s2, s23
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s7.5, s19.5, s45.5
Taxation Administration Act 1953 (Cth)	s14ZZ
Federal Court Rules 2011 (Cth)	s39.32

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Landcom v Commissioner of Taxation	[2022] FCA 510	Federal Court of Australia	Australia - Commonwealth	9 May 2022	AustLII		3
Commissioner of Taxation v Luxottica Retail Australia Pty Ltd	[2011] FCAFC 20; [2011] ATC 20-243; (2011) 79 ATR 768; (2011) 191 FCR 561	Federal Court of Australia	Australia - Commonwealth	23 Feb 2011	AustLII		11
Sterling Guardian Pty Ltd v Commissioner of Taxation	[2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119	Federal Court of Australia	Australia - Commonwealth	21 Feb 2006	AustLII		36
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Luxottica	191 FCR 561	Federal Court of Australia	Australia	circa 2006	Legal Online / Westlaw		5

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