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East Finchley Pty Ltd v FCT   flag  77

[1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85
Federal Court of Australia
Australia - Commonwealth
24th November, 1989

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 1
Illuka Park Trust v Commissioner of Taxation [2023] FCAFC 89; 298 FCR 449 Federal Court of Australia Australia - Commonwealth 9 Jun 2023 AustLII flag 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 flag 8
(No 2) [2022] FedCFamC2G 1077 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 23 Dec 2022 AustLII flag 1
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR TR2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
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 flag 12
Western Australia v PAS [2021] WASC 59 Supreme Court of Western Australia Australia - Western Australia 5 Mar 2021 AustLII flag 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 flag
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 flag
LQNN and Commissioner of Taxation (Taxation) [2020] AATA 1915 Administrative Appeals Tribunal Australia 24 Jun 2020 AustLII flag
Monroe and Secretary, Department of Social Services (Social services second review) [2020] AATA 366 Administrative Appeals Tribunal Australia 26 Feb 2020 AustLII flag
Morgan and Secretary, Department of Social Services [2020] AATA 322 Administrative Appeals Tribunal Australia 26 Feb 2020 AustLII flag 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 flag 5
Fourniotis v Vallianatos (Building and Property) [2018] VCAT 1092 Victorian Civil and Administrative Tribunal Australia - Victoria 20 Jul 2018 AustLII flag 4
Fourniotis v Vallianatos [2018] VSC 369; (2018) 56 VR 85 Supreme Court of Victoria Australia - Victoria 20 Jul 2018 AustLII flag 11
Portors v Comcare [2018] FCA 914 Federal Court of Australia Australia - Commonwealth 19 Jun 2018 AustLII flag 12
Hart v FCT [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 10
Malthouse v Return to Work SA [2017] SAET 80 Australia 28 Jul 2017 AustLII flag 10
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
Re Culleton [2016] HCATrans 296 High Court of Australia Australia - Commonwealth 7 Dec 2016 AustLII flag
James v Repatriation Commission [2015] FCCA 2644 Federal Circuit Court of Australia Australia 25 Sep 2015 AustLII flag
Deslandes v Repatriation Commission [2015] FCCA 1786 Federal Circuit Court of Australia Australia 14 Aug 2015 AustLII flag
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 flag 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 flag
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 flag
Divadeus Pty Ltd v Victorian WorkCover Authority [2014] VSC 578 Supreme Court of Victoria Australia - Victoria 5 Dec 2014 AustLII flag 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 flag
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 flag
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 flag 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 flag 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 flag 5
Re Bell v Commissioner of Taxation [2012] AATA 45 Administrative Appeals Tribunal Australia 30 Jan 2012 AustLII flag 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 flag 13
TR 2010/3 - Income tax: Division 7A loans: trust entitlements [2010] ATOTR TR2010/3 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
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 flag
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 flag
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 flag
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 flag 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 flag
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 flag
Re Vecchio and Secretary, Department of Education, Employment and Workplace Relations [2008] AATA 97 Administrative Appeals Tribunal Australia 6 Feb 2008 AustLII flag 3
Hampson and Secretary, Department of Employment and Workplace Relations [2008] AATA 96 Administrative Appeals Tribunal Australia 6 Feb 2008 AustLII flag
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 flag 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 flag 5
Malaxetxebarria v Queensland [2006] QSC 286; 92 ALD 161 Supreme Court of Queensland Australia - Queensland 4 Oct 2006 AustLII flag 1
Shingles v DFRDBA [2005] FMCA 1251 Federal Magistrates Court of Australia Australia 16 Sep 2005 AustLII flag 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 flag
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 flag 10
FCT v Ramsden [2005] FCAFC 39; (2005) 58 ATR 485 Federal Court of Australia Australia - Commonwealth 15 Mar 2005 AustLII flag 37
Re Bamyili Pty Ltd and FCT [2004] AATA 1176; 57 ATR 1255 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag
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 flag
Re Matestock Pty Ltd and FCT [2004] AATA 1178; 57 ATR 1303 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag
Re Manitall Pty Ltd and FCT [2004] AATA 1181; 57 ATR 1290 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag
Re Capersaw Pty Ltd and FCT [2004] AATA 1179; 57 ATR 1263 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag 2
Re McCarthy and FCT [2004] AATA 1206; 57 ATR 1351 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag
Re Maurice Hannan Nominees Pty Ltd and FCT [2004] AATA 1180; 57 ATR 1315 Administrative Appeals Tribunal Australia 10 Nov 2004 AustLII flag 2
Magazine Co and Commissioner of Taxation [2004] AATA 1173; 58 ATR 1001 Administrative Appeals Tribunal Australia 9 Nov 2004 AustLII flag
Ramsden v FCT [2004] FCA 632; 56 ATR 42 Federal Court of Australia Australia - Commonwealth 21 May 2004 AustLII flag 10
Anscor Pty Ltd v Clout (Trustee) [2004] FCAFC 71; (2004) 135 FCR 469 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 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 flag
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 flag
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 flag 2
Harts Australia Ltd v Commissioner of Taxation [2001] FCA 1188 Federal Court of Australia Australia - Commonwealth 28 Aug 2001 AustLII flag 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 flag 31
Driver v Commissioner of Taxation [1999] NSWSC 816 Supreme Court of New South Wales Australia - New South Wales 11 Aug 1999 AustLII flag
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 flag 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 flag
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 flag 19
Total Marine Services Pty Ltd v Kiely [1998] FCA 153 Federal Court of Australia Australia - Commonwealth 4 Mar 1998 AustLII flag 1
Australian Trade Commission v Underwood Exports Pty Ltd [1997] FCA 1060 Federal Court of Australia Australia - Commonwealth 17 Oct 1997 AustLII flag 2
Prestige Toyota Trust v Commissioner of Taxation [1997] FCA 346 Federal Court of Australia Australia - Commonwealth 13 May 1997 AustLII flag
Guse v Comcare [1997] FCA 140; (1997) 49 ALD 288; (1997) 25 AAR 477 Federal Court of Australia Australia - Commonwealth 5 Mar 1997 AustLII flag 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 flag
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 flag
Re Max Opitz v Repatriation Commission [1991] FCA 149; 29 FCR 50/23 Federal Court of Australia Australia - Commonwealth 17 Apr 1991 AustLII flag
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 flag
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 flag 77

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s27, s28, s43
Administrative Decisions (Judicial Review) Act 1977 (Cth) s13
Income Tax Assessment Act 1936 (Cth) s95, s95A, s97, s98, s99A, s100A, s101
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wiest v DPP [1988] FCA 450; (1988) 23 FCR 472; (1988) 86 ALR 464; 17 ALD 149; 38 A Crim R 358 Federal Court of Australia Australia - Commonwealth 21 Dec 1988 AustLII flag 112
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 303
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag 101
Ansett Transport Industries (Operations) Pty Ltd v Wraith (1983) 48 ALR 500 Australia circa 1983 LexisNexis AU flag 182
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag 31
Bisley Investment Corporation v Australian Broadcasting Tribunal [1982] FCA 58; (1982) 59 FLR 132; (1982) 40 ALR 233; (1982) 4 ALN N137 Federal Court of Australia Australia - Commonwealth 23 Apr 1982 AustLII flag 161
Blackwood Hodge (Aust) Pty Ltd v Collector of Customs (NSW) [1980] FCA 96; (1980) 47 FLR 131; (1980) 3 ALD 38 Federal Court of Australia Australia - Commonwealth 22 Aug 1980 AustLII flag 124
Minister for Immigration and Ethnic Affairs v Pochi [1980] FCA 85; (1980) 44 FLR 41; (1980) 31 ALR 666; 1A IPR 708; (1980) 4 ALD 139 Federal Court of Australia Australia - Commonwealth 31 Jul 1980 AustLII flag 536
FCT v Lutovi Investments Pty Ltd [1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 81
Sullivan v Department of Transport [1978] FCA 48; (1978) 36 FLR 68; (1978) 20 ALR 323; (1978) 1 ALD 383 Federal Court of Australia Australia - Commonwealth 12 Dec 1978 AustLII flag 752
Hunter Douglas Australia Pty Ltd v Perma Blinds [1970] HCA 63; (1970) 122 CLR 49; [1969] ALR 676; 43 ALJR 274 High Court of Australia Australia - Commonwealth 3 Jul 1970 AustLII flag 133
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 72
East End Dwellings Co Ltd v Finsbury Borough Council [1952] AC 109 United Kingdom circa 1952 LexisNexis / Westlaw flag 123
H R Lancey Shipping Co Pty Ltd v FCT [1951] ALR 507; (1951) 9 ATD 267 Australia circa 1951 LexisNexis AU flag 20
Khoo Tek Keong v Ch'ng Joo Tuan Neoh [1934] AC 529 United Kingdom circa 1934 LexisNexis / Westlaw flag 14
Muller v Dalgety & Co Ltd [1909] HCA 67; (1909) 9 CLR 693; 16 ALR 17 High Court of Australia Australia - Commonwealth 29 Oct 1909 AustLII flag 141
Ex parte Walton; In re Levy [1881] UKLawRpCh 160; (1881) 17 Ch D 746 Court of Chancery United Kingdom 26 May 1881 CommonLII flag 116
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case) [1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407 Court of Chancery United Kingdom 25 Jan 1873 CommonLII flag 107
20 Atr 1623/90 20 ATR 1623/90 Australia Legal Online / Westlaw flag 1

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