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Nerang Subdivision Pty Ltd v Hutson   flag  3

[2023] QSC 268
Supreme Court of Queensland
Australia - Queensland
1st December, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nerang Subdivision Pty Ltd v Hutson [2024] QCA 174 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Sep 2024 AustLII flag
Nerang Subdivision Pty Ltd v Hutson [2024] QSC 10 Supreme Court of Queensland Australia - Queensland 2 Feb 2024 AustLII flag
Lance and Commissioner of Taxation (Taxation) [2024] AATA 11 Administrative Appeals Tribunal Australia 5 Jan 2024 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s2.5, s7.5, s19.5
Taxation Administration Act 1953 (Cth)
New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Sustainable Planning Act 2009 (Qld) s242
Land Tax Act (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Collins v FCT (2022) 114 ATR 682 Australia circa 2022 Legal Online / Westlaw flag 1
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 38
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag 16
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
Toyama Pty Ltd v Landmark Building Developments Pty Ltd [2006] NSWSC 83; (2006) 197 FLR 74; 62 ATR 73 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2006 AustLII flag 23
Casimaty v FCT (1997) 151 ALR 242; 37 ATR 358 Australia circa 1997 LexisNexis AU flag 7
Stevenson v Commissioner of Taxation (1991) 29 FCR 282; (1991) 22 ATR 56 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 23
Statham v FCT (1988) 16 ALD 723; 20 ATR 228 Australia circa 1988 LexisNexis AU flag 26
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
FCT v Williams [1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611 High Court of Australia Australia - Commonwealth 1 Nov 1972 AustLII flag 46
McClelland v FCT [1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 80
Bankruptcy (Fox's Estate) v FCT [1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 41
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
United Collieries Ltd v Inland Revenue Commissioners [1930] SC 215; (1929) 12 Tax Cas 1248 United Kingdom - Scotland circa 1929 flag 27
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Hudson's Bay Co v Stevens (1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709 United Kingdom circa 1909 LexisNexis flag 32
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 192
Rolls v Miller [1884] UKLawRpCh 137; (1884) 27 Ch D 71; (1884) 53 LJCh 682 Court of Chancery United Kingdom 28 May 1884 CommonLII flag 68

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