Cooke v Commissioner of Taxation 34

[2002] FCA 1315; (2002) 51 ATR 223

Federal Court of Australia

Australia - Commonwealth

29th October, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 628	Supreme Court of New South Wales	Australia - New South Wales	24 May 2024	AustLII
Munkara v Santos NA Barossa Pty Ltd (No 3)	[2024] FCA 9	Federal Court of Australia	Australia - Commonwealth	15 Jan 2024	AustLII	3
Sanders v Mount Isa Mines Ltd	[2023] QSC 188	Supreme Court of Queensland	Australia - Queensland	25 Aug 2023	AustLII
E Co [a pseudonym] v Q [a pseudonym] (No 4)	[2019] NSWSC 429	Supreme Court of New South Wales	Australia - New South Wales	18 Apr 2019	AustLII	12
BrisConnections Finance Pty Ltd (Receivers and Managers Appointed) v Arup Pty Ltd	[2017] FCA 1268; (2017) 252 FCR 450	Federal Court of Australia	Australia - Commonwealth	16 Oct 2017	AustLII	14
Whijohn Pty Ltd v Coastzone Pty Ltd	[2014] VCC 242	County Court of Victoria	Australia - Victoria	20 Jun 2014	AustLII	1
Jardine v Vaughan (No 2)	[2013] ACTSC 283	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	10 Dec 2013	AustLII	1
Lederberger v Mediterranean Olives Financial Pty Ltd	[2012] VSCA 262; (2012) 38 VR 509	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Oct 2012	AustLII	59
Dura (Australia) Constructions Pty Ltd v Hue Boutique Living Pty Ltd (No 3)	[2012] VSC 99	Supreme Court of Victoria	Australia - Victoria	30 Mar 2012	AustLII	59
Mediterranean Olives Financial Pty Ltd v Lederberger	[2011] VSC 301	Supreme Court of Victoria	Australia - Victoria	1 Jul 2011	AustLII	6
NM Rural Enterprises Pty Ltd v Rimanui Farms Ltd	[2010] NSWSC 921	Supreme Court of New South Wales	Australia - New South Wales	18 Aug 2010	AustLII	5
SNF (Australia) Pty Ltd v Commissioner of Taxation	[2010] FCA 635; (2010) 79 ATR 193; [2010] ATC 20-190	Federal Court of Australia	Australia - Commonwealth	25 Jun 2010	AustLII	12
Cassaniti v Commissioner of Taxation	[2010] FCA 641; (2010) 186 FCR 480; [2010] ATC 20-192; (2010) 79 ATR 340	Federal Court of Australia	Australia - Commonwealth	24 Jun 2010	AustLII	20
Safari Automotive Technology Pty Ltd v Ironman 4x4 Pty Ltd	[2009] FCA 1330	Federal Court of Australia	Australia - Commonwealth	18 Nov 2009	AustLII	1
Narbey v Commissioner of Taxation	[2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII	3
Paino v Paino	[2008] NSWCA 276; (2008) 40 Fam LR 96	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Oct 2008	AustLII	59
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII	1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII	1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII	1
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII	1
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Iddles v Commissioner of Taxation	[2007] FCA 395	Federal Court of Australia	Australia - Commonwealth	23 Mar 2007	AustLII
Macpherson and Commissioner of Taxation	[2007] AATA 1022; (2007) 65 ATR 702	Administrative Appeals Tribunal	Australia	22 Jan 2007	AustLII	3
Paino v Paino	[2005] NSWSC 1313	Supreme Court of New South Wales	Australia - New South Wales	13 Dec 2005	AustLII	6
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII	1
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII	112
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII	2
R v Pearce	[2003] WASC 105	Supreme Court of Western Australia	Australia - Western Australia	21 May 2003	AustLII
Deputy Commissioner of Taxation v Cumins	[2003] WASC 3; 51 ATR 620	Supreme Court of Western Australia	Australia - Western Australia	10 Jan 2003	AustLII	3
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s82KJ, s82KK, s82KL
Taxation Administration Act 1953 (Cth)	s14ZZO
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII	44
Rhoden v Wingate	[2002] NSWCA 165; (2002) 36 MVR 499	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Jun 2002	AustLII	42
Sydneywide Distributors Pty Ltd v Red Bull Australia Pty Ltd	[2002] FCAFC 157; (2002) 234 FCR 549; (2002) 55 IPR 354	Federal Court of Australia	Australia - Commonwealth	4 Jun 2002	AustLII	344
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII	43
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII	96
FCT v Consolidated Press Holdings Ltd	(2001) 179 ALR 625		Australia	circa 2001	LexisNexis AU	12
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII	258
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII	369
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII	74
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII	412
Commissioner of Taxation v Osborne	[1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888	Federal Court of Australia	Australia - Commonwealth	18 Sep 1990	AustLII	49
Commissioner of Taxation v Emmakell Pty Ltd	[1989] FCA 34; (1990) 22 FCR 157; 98 ALR 539; (1990) 21 ATR 346	Federal Court of Australia	Australia - Commonwealth	28 Feb 1989	AustLII	41
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII	1092
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII	122
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII	147
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII	117
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII	79
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII	85
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
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII	305
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	398
Commonwealth v Progress Advertising and Press Agency Co Pty Ltd	[1910] HCA 28; (1910) 10 CLR 457; 16 ALR 305	High Court of Australia	Australia - Commonwealth	6 Jun 1910	AustLII	62
Re Griffin; Ex parte Board of Trade	(1890) 60 LJQB 235		United Kingdom	circa 1890		44

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