|
Cougar Metals NL v Richore Pty Ltd
|
[2024] WASCA 36
|
Supreme Court of Western Australia - Court of Appeal
|
Australia - Western Australia
|
11 Apr 2024
|
AustLII
|
|
1
|
|
Illuka Park Trust v Commissioner of Taxation
|
[2023] FCAFC 89; 298 FCR 449
|
Federal Court of Australia
|
Australia - Commonwealth
|
9 Jun 2023
|
AustLII
|
|
3
|
|
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust
|
[2023] FCAFC 3; 115 ATR 316
|
Federal Court of Australia
|
Australia - Commonwealth
|
24 Jan 2023
|
AustLII
|
|
8
|
|
(No 2)
|
[2022] FedCFamC2G 1077
|
Federal Circuit and Family Court of Australia - Division 2 General Federal Law
|
Australia - Commonwealth
|
23 Dec 2022
|
AustLII
|
|
1
|
|
TR 2022/4 - Income tax: section 100A reimbursement agreements
|
[2022] ATOTR TR2022/4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2022
|
AustLII
|
|
|
|
TR 2022/4 - Income tax: section 100A reimbursement agreements
|
[2022] ATOTR 4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2022
|
AustLII
|
|
|
|
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation
|
[2021] FCA 1619; 114 ATR 136
|
Federal Court of Australia
|
Australia - Commonwealth
|
21 Dec 2021
|
AustLII
|
|
12
|
|
Western Australia v PAS
|
[2021] WASC 59
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
5 Mar 2021
|
AustLII
|
|
7
|
|
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
|
[2021] ATOTR TR2021/4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2021
|
AustLII
|
|
|
|
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
|
[2021] ATOTR 4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2021
|
AustLII
|
|
|
|
LQNN and Commissioner of Taxation (Taxation)
|
[2020] AATA 1915
|
Administrative Appeals Tribunal
|
Australia
|
24 Jun 2020
|
AustLII
|
|
|
|
Monroe and Secretary, Department of Social Services (Social services second review)
|
[2020] AATA 366
|
Administrative Appeals Tribunal
|
Australia
|
26 Feb 2020
|
AustLII
|
|
|
|
Morgan and Secretary, Department of Social Services
|
[2020] AATA 322
|
Administrative Appeals Tribunal
|
Australia
|
26 Feb 2020
|
AustLII
|
|
2
|
|
Young Investment Group Pty Ltd v QBE Insurance (Australia) Ltd
|
[2019] WASC 74
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
11 Mar 2019
|
AustLII
|
|
5
|
|
Fourniotis v Vallianatos (Building and Property)
|
[2018] VCAT 1092
|
Victorian Civil and Administrative Tribunal
|
Australia - Victoria
|
20 Jul 2018
|
AustLII
|
|
4
|
|
Fourniotis v Vallianatos
|
[2018] VSC 369; (2018) 56 VR 85
|
Supreme Court of Victoria
|
Australia - Victoria
|
20 Jul 2018
|
AustLII
|
|
11
|
|
Portors v Comcare
|
[2018] FCA 914
|
Federal Court of Australia
|
Australia - Commonwealth
|
19 Jun 2018
|
AustLII
|
|
12
|
|
Hart v FCT
|
[2018] FCAFC 61; (2018) 261 FCR 406
|
Federal Court of Australia
|
Australia - Commonwealth
|
20 Apr 2018
|
AustLII
|
|
10
|
|
Malthouse v Return to Work SA
|
[2017] SAET 80
|
|
Australia
|
28 Jul 2017
|
AustLII
|
|
10
|
|
Hart v Commissioner of Taxation (No 4)
|
[2017] FCA 572
|
Federal Court of Australia
|
Australia - Commonwealth
|
26 May 2017
|
AustLII
|
|
4
|
|
Re Culleton
|
[2016] HCATrans 296
|
High Court of Australia
|
Australia - Commonwealth
|
7 Dec 2016
|
AustLII
|
|
|
|
James v Repatriation Commission
|
[2015] FCCA 2644
|
Federal Circuit Court of Australia
|
Australia
|
25 Sep 2015
|
AustLII
|
|
|
|
Deslandes v Repatriation Commission
|
[2015] FCCA 1786
|
Federal Circuit Court of Australia
|
Australia
|
14 Aug 2015
|
AustLII
|
|
|
|
Commissioner of Taxation v Moignard
|
[2015] FCA 143; (2015) 228 FCR 456; (2015) 65 AAR 251; (2015) 146 ALD 142
|
Federal Court of Australia
|
Australia - Commonwealth
|
3 Mar 2015
|
AustLII
|
|
5
|
|
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test
|
[2015] ATOTR TR2015/4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2015
|
AustLII
|
|
|
|
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test
|
[2015] ATOTR 4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2015
|
AustLII
|
|
|
|
Divadeus Pty Ltd v Victorian WorkCover Authority
|
[2014] VSC 578
|
Supreme Court of Victoria
|
Australia - Victoria
|
5 Dec 2014
|
AustLII
|
|
1
|
|
TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment
|
[2014] ATOTR TR2014/3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2014
|
AustLII
|
|
|
|
TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment
|
[2014] ATOTR 3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2014
|
AustLII
|
|
|
|
Salton v Commonwealth Superannuation Corporation
|
[2013] FCA 12; (2013) 209 FCR 349; (2013) 133 ALD 327
|
Federal Court of Australia
|
Australia - Commonwealth
|
18 Jan 2013
|
AustLII
|
|
7
|
|
Quality Publications Australia Pty Ltd v FCT
|
[2012] FCA 256; (2012) 202 FCR 574; (2012) 88 ATR 145
|
Federal Court of Australia
|
Australia - Commonwealth
|
28 Mar 2012
|
AustLII
|
|
3
|
|
Montgomery Wools Pty Ltd as trustee for Montgomery Wools Pty Ltd Super Fund and Commissioner of Taxation, Re
|
[2012] AATA 61; (2012) 56 AAR 337; (2012) 128 ALD 406
|
Administrative Appeals Tribunal
|
Australia
|
6 Feb 2012
|
AustLII
|
|
5
|
|
Re Bell v Commissioner of Taxation
|
[2012] AATA 45
|
Administrative Appeals Tribunal
|
Australia
|
30 Jan 2012
|
AustLII
|
|
3
|
|
Commissioner of Taxation v Rozman
|
[2010] FCA 324; (2010) 186 FCR 1; (2010) 75 ATR 782; [2010] ATC 20-171
|
Federal Court of Australia
|
Australia - Commonwealth
|
1 Apr 2010
|
AustLII
|
|
13
|
|
TR 2010/3 - Income tax: Division 7A loans: trust entitlements
|
[2010] ATOTR TR2010/3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2010
|
AustLII
|
|
|
|
Commonwealth Bank of Australia v Deputy Commissioner of Taxation
|
[2009] FCA 226; 75 ATR 273
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 Mar 2009
|
AustLII
|
|
|
|
SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund
|
[2009] ATOSMSFR 3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2009
|
AustLII
|
|
|
|
SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund
|
[2009] ATOSMSFR SMSFR2009/3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2009
|
AustLII
|
|
|
|
Deutsche Asia Pacific Finance Inc v FCT (No 2)
|
[2008] FCA 1570; 172 FCR 336; 73 ATR 1
|
Federal Court of Australia
|
Australia - Commonwealth
|
22 Oct 2008
|
AustLII
|
|
1
|
|
Anthony v Australian Native Landscapes Pty Ltd
|
[2008] NSWDC 109
|
District Court of New South Wales
|
Australia - New South Wales
|
2 Jul 2008
|
AustLII
|
|
|
|
SMSFR 2008/D1 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund
|
[2008] ATODSMSFR SMSFR2008/D1
|
Australian Taxation Office
|
Australia - Commonwealth
|
19 Mar 2008
|
AustLII
|
|
|
|
Re Vecchio and Secretary, Department of Education, Employment and Workplace Relations
|
[2008] AATA 97
|
Administrative Appeals Tribunal
|
Australia
|
6 Feb 2008
|
AustLII
|
|
3
|
|
Hampson and Secretary, Department of Employment and Workplace Relations
|
[2008] AATA 96
|
Administrative Appeals Tribunal
|
Australia
|
6 Feb 2008
|
AustLII
|
|
|
|
Jarrett v Perpetual Trustee Co Ltd
|
[2007] NSWSC 1231; (2007) 64 ACSR 552
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
14 Nov 2007
|
AustLII
|
|
11
|
|
Deputy Commissioner of Taxation v Craddock
|
[2006] VSC 408; (2006) 204 FLR 274; 64 ATR 468
|
Supreme Court of Victoria
|
Australia - Victoria
|
3 Nov 2006
|
AustLII
|
|
5
|
|
Malaxetxebarria v Queensland
|
[2006] QSC 286; 92 ALD 161
|
Supreme Court of Queensland
|
Australia - Queensland
|
4 Oct 2006
|
AustLII
|
|
1
|
|
Shingles v DFRDBA
|
[2005] FMCA 1251
|
Federal Magistrates Court of Australia
|
Australia
|
16 Sep 2005
|
AustLII
|
|
1
|
|
Brambles Australia Ltd v Secretary, Department of Industry, Tourism and Resources
|
[2005] FCA 1289
|
Federal Court of Australia
|
Australia - Commonwealth
|
16 Sep 2005
|
AustLII
|
|
|
|
Idlecroft Pty Ltd v Commissioner of Taxation
|
[2005] FCAFC 141; 144 FCR 501; 225 ALR 528; 60 ATR 224
|
Federal Court of Australia
|
Australia - Commonwealth
|
5 Aug 2005
|
AustLII
|
|
10
|
|
FCT v Ramsden
|
[2005] FCAFC 39; (2005) 58 ATR 485
|
Federal Court of Australia
|
Australia - Commonwealth
|
15 Mar 2005
|
AustLII
|
|
37 
|
|
Re Bamyili Pty Ltd and FCT
|
[2004] AATA 1176; 57 ATR 1255
|
Administrative Appeals Tribunal
|
Australia
|
10 Nov 2004
|
AustLII
|
|
|
|
Re Idlecroft Pty Ltd As Trustee for Simon John Fleury Family Trust and FCT
|
[2004] AATA 1177; 57 ATR 1279
|
Administrative Appeals Tribunal
|
Australia
|
10 Nov 2004
|
AustLII
|
|
|
|
Re Matestock Pty Ltd and FCT
|
[2004] AATA 1178; 57 ATR 1303
|
Administrative Appeals Tribunal
|
Australia
|
10 Nov 2004
|
AustLII
|
|
|
|
Re Manitall Pty Ltd and FCT
|
[2004] AATA 1181; 57 ATR 1290
|
Administrative Appeals Tribunal
|
Australia
|
10 Nov 2004
|
AustLII
|
|
|
|
Re Capersaw Pty Ltd and FCT
|
[2004] AATA 1179; 57 ATR 1263
|
Administrative Appeals Tribunal
|
Australia
|
10 Nov 2004
|
AustLII
|
|
2
|
|
Re McCarthy and FCT
|
[2004] AATA 1206; 57 ATR 1351
|
Administrative Appeals Tribunal
|
Australia
|
10 Nov 2004
|
AustLII
|
|
|
|
Re Maurice Hannan Nominees Pty Ltd and FCT
|
[2004] AATA 1180; 57 ATR 1315
|
Administrative Appeals Tribunal
|
Australia
|
10 Nov 2004
|
AustLII
|
|
2
|
|
Magazine Co and Commissioner of Taxation
|
[2004] AATA 1173; 58 ATR 1001
|
Administrative Appeals Tribunal
|
Australia
|
9 Nov 2004
|
AustLII
|
|
|
|
Ramsden v FCT
|
[2004] FCA 632; 56 ATR 42
|
Federal Court of Australia
|
Australia - Commonwealth
|
21 May 2004
|
AustLII
|
|
10
|
|
Anscor Pty Ltd v Clout (Trustee)
|
[2004] FCAFC 71; (2004) 135 FCR 469
|
Federal Court of Australia
|
Australia - Commonwealth
|
26 Mar 2004
|
AustLII
|
|
46 
|
|
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property
|
[2004] ATOGSTR 6
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2004
|
AustLII
|
|
|
|
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property
|
[2004] ATOGSTR GSTR2004/6
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2004
|
AustLII
|
|
|
|
Spargo v Repatriation Commission
|
[2001] FCA 1763; 116 FCR 304; 65 ALD 398; 34 AAR 185
|
Federal Court of Australia
|
Australia - Commonwealth
|
12 Dec 2001
|
AustLII
|
|
2
|
|
Harts Australia Ltd v Commissioner of Taxation
|
[2001] FCA 1188
|
Federal Court of Australia
|
Australia - Commonwealth
|
28 Aug 2001
|
AustLII
|
|
1
|
|
Bustescu v Minister for Immigration and Multicultural Affairs
|
[1999] FCA 1713; (1999) 57 ALD 161; 30 AAR 482
|
Federal Court of Australia
|
Australia - Commonwealth
|
10 Dec 1999
|
AustLII
|
|
31 
|
|
Driver v Commissioner of Taxation
|
[1999] NSWSC 816
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
11 Aug 1999
|
AustLII
|
|
|
|
Moorcroft v Repatriation Commission
|
[1999] FCA 862; (1999) 29 AAR 482; (1999) 58 ALD 143
|
Federal Court of Australia
|
Australia - Commonwealth
|
28 Jun 1999
|
AustLII
|
|
19
|
|
Gregory Brian Oates v Sanders Executive Pty Ltd t/a L J Hooker Morley
|
[1998] WAIRComm 204
|
Western Australian Industrial Relations Commission
|
Australia - Western Australia
|
9 Oct 1998
|
AustLII
|
|
|
|
Commissioner of Taxation v Prestige Motors Pty Ltd
|
[1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568
|
Federal Court of Australia
|
Australia - Commonwealth
|
18 Mar 1998
|
AustLII
|
|
19
|
|
Total Marine Services Pty Ltd v Kiely
|
[1998] FCA 153
|
Federal Court of Australia
|
Australia - Commonwealth
|
4 Mar 1998
|
AustLII
|
|
1
|
|
Australian Trade Commission v Underwood Exports Pty Ltd
|
[1997] FCA 1060
|
Federal Court of Australia
|
Australia - Commonwealth
|
17 Oct 1997
|
AustLII
|
|
2
|
|
Prestige Toyota Trust v Commissioner of Taxation
|
[1997] FCA 346
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 May 1997
|
AustLII
|
|
|
|
Guse v Comcare
|
[1997] FCA 140; (1997) 49 ALD 288; (1997) 25 AAR 477
|
Federal Court of Australia
|
Australia - Commonwealth
|
5 Mar 1997
|
AustLII
|
|
52 
|
|
SGD 94/8 - Can the allocation of surpluses in accumulation funds count as employer contributions?
|
[1994] ATOSGD SGD94/8
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1994
|
AustLII
|
|
|
|
SGD 94/8 - Can the allocation of surpluses in accumulation funds count as employer contributions?
|
[1994] ATOSGD 8
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1994
|
AustLII
|
|
|
|
Re Max Opitz v Repatriation Commission
|
[1991] FCA 149; 29 FCR 50/23
|
Federal Court of Australia
|
Australia - Commonwealth
|
17 Apr 1991
|
AustLII
|
|
|
|
Re Commissioner of Taxation of the Commonwealth of Australia v Emmakell Pty Ltd the Trustee of the WK Stevenson Family Trust
|
[1990] FCA 133
|
Federal Court of Australia
|
Australia - Commonwealth
|
1 May 1990
|
AustLII
|
|
|
|
East Finchley Pty Ltd v FCT
|
[1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85
|
Federal Court of Australia
|
Australia - Commonwealth
|
24 Nov 1989
|
AustLII
|
|
77  
|