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Essenbourne Pty Ltd v Commissioner of Taxation     34

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Collie and Commissioner of Taxation (Taxation)	[2024] AATA 440	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII		1
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR TR2018/7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Disputant v v Commissioner of Inland Revenue	[2013] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	6 Nov 2013	NZLII
Noone v Operation Smile (Australia) Inc (No 2)	[2011] VSC 153	Supreme Court of Victoria	Australia - Victoria	19 Apr 2011	AustLII		14
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
FCT v White	[2010] FCA 730; (2010) 79 ATR 498; [2010] ATC 20-195	Federal Court of Australia	Australia - Commonwealth	14 Jul 2010	AustLII		8
CR 2008/2 - Fringe benefits tax and income tax: employer contributions to the Electrical Industry Training Foundation	[2008] ATOCR CR2008/2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/2 - Fringe benefits tax and income tax: employer contributions to the Electrical Industry Training Foundation	[2008] ATOCR 2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
R v Petroulias (No 30)	[2007] NSWSC 1119; (2007) 214 FLR 311	Supreme Court of New South Wales	Australia - New South Wales	8 Oct 2007	AustLII		2
Cameron Brae Pty Ltd v FCT	[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178	Federal Court of Australia	Australia - Commonwealth	21 Aug 2007	AustLII		29
R (Cth) v Petroulias (No 28)	[2007] NSWSC 879	Supreme Court of New South Wales	Australia - New South Wales	9 Aug 2007	AustLII
R (Cth) v Petroulias (No 10)	[2007] NSWSC 532	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 2007	AustLII
FCT v Indooroopilly Children Services (Qld) Pty Ltd	[2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369	Federal Court of Australia	Australia - Commonwealth	22 Feb 2007	AustLII		54
R v Petroulias (No 1)	[2006] NSWSC 788; (2006) 217 FLR 242; 177 A Crim R 153	Supreme Court of New South Wales	Australia - New South Wales	8 Aug 2006	AustLII		39
Cameron Brae Pty Ltd v Commissioner of Taxation	[2006] FCA 918; (2006) 63 ATR 488	Federal Court of Australia	Australia - Commonwealth	21 Jul 2006	AustLII		6
Mika Engineering Holdings Pty Ltd v FCT	[2006] AATA 634; (2006) 92 ALD 688; 44 AAR 96; 64 ATR 1018	Administrative Appeals Tribunal	Australia	18 Jul 2006	AustLII		6
Indooroopilly Children Services (Qld) Pty Ltd v Commissioner of Taxation	[2006] FCA 734; 63 ATR 106	Federal Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII		6
Rangdon Pty Ltd v FCT	[2006] FCA 546; 62 ATR 583	Federal Court of Australia	Australia - Commonwealth	12 May 2006	AustLII		1
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation	[2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542	Federal Court of Australia	Australia - Commonwealth	17 Oct 2005	AustLII		11
R v Petroulias	[2005] NSWCCA 75; (2005) 62 NSWLR 663; 152 A Crim R 244	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	11 Mar 2005	AustLII		20
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		20
Wills v Petroulias	[2003] NSWCA 390	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Dec 2003	AustLII		3
Wills v Petroulias	[2003] NSWCA 286; 204 ALR 162; (2003) 58 NSWLR 598; 54 ATR 529	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	3 Oct 2003	AustLII		17
Jeffrey James Prebble Pty Ltd v Commissioner of Taxation	[2003] FCAFC 165; (2003) 131 FCR 130; 53 ATR 513	Federal Court of Australia	Australia - Commonwealth	22 Aug 2003	AustLII		18
Petroulias v Wills	[2003] NSWSC 106; 138 A Crim R 182	Supreme Court of New South Wales	Australia - New South Wales	3 Mar 2003	AustLII		5

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Recent tax litigation: a view from the bench" (FCA)	[2008] FedJSchol 30	Edmonds, Justice Richard	Australia	circa 2008	AustLII
"Recent Tax Litigation: A View From The Bench"	[2008] JlATaxTA 8	Edmonds, Richard	Australia	circa 2008	AustLII
"The Distinction Between Tax Avoidance and Tax Evasion Has Become Blurred in Australia: Why Has It Happened?"	[2008] JlATaxTA 14	McLaren, John	Australia	circa 2008	AustLII
"Tax Rulings : Opinion or Law? The Need for an Independent 'Rule-Maker'"	[2006] RevenueLawJl 6	Scolaro, Diana	Australia	circa 2006	AustLII
"It is the Community's Tax System"	[2006] JlATaxTA 2	D'Ascenzo, Michael	Australia	circa 2006	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2

Legislation Cited

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
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation	[2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22	Federal Court of Australia	Australia - Commonwealth	3 Mar 2000	AustLII		117
Kumagai Gumi Co Ltd v Commissioner of Taxation	[1999] FCA 235; (1999) 90 FCR 274; (1999) 161 ALR 699; 41 ATR 363	Federal Court of Australia	Australia - Commonwealth	19 Mar 1999	AustLII		24
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		198
Roads and Traffic Authority of NSW v FCT	[1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76	Federal Court of Australia	Australia - Commonwealth	5 Jul 1993	AustLII		95
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
Queensland v The Commonwealth	[1987] HCA 2; (1987) 162 CLR 74; 69 ALR 207; (1987) 18 ATR 158; 61 ALJR 104	High Court of Australia	Australia - Commonwealth	3 Feb 1987	AustLII		31
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
Jones v Dunkel	[1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8	High Court of Australia	Australia - Commonwealth	3 Mar 1959	AustLII		7919
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
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190