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Lanning v Commissioner of Taxation   flag 

[2024] FCA 720
Federal Court of Australia
Australia - Commonwealth
4th July, 2024

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth) s58, s109
Income Tax Assessment Act 1936 (Cth) s6, s254
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s39.32
Income Tax Assessment Amendment (Capital Gains) Act 1986 (Cth) s30

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
Commissioner of State Revenue v EHL Burgess Properties Pty Ltd [2015] VSCA 269; (2015) 209 LGERA 314 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Sep 2015 AustLII flag 44
Farah Constructions Pty Ltd v Say-Dee Pty Ltd [2007] HCA 22 High Court of Australia Australia - Commonwealth 24 May 2007 AustLII flag 1640
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
Webb v Syme [1910] HCA 32; (1910) 10 CLR 482; 17 ALR 18 High Court of Australia Australia - Commonwealth 18 Jun 1910 AustLII flag 12

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