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Walstern Pty Ltd v Commissioner of Taxation   flag  136

[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076
Federal Court of Australia
Australia - Commonwealth
8th December, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Meakins and Commissioner of Taxation (Taxation) [2023] AATA 3852 Administrative Appeals Tribunal Australia 17 Nov 2023 AustLII flag
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2021] NZSCTrans 7 New Zealand 8 Jun 2021 NZLII flag
AB Trust v Commissioner of Inland Revenue [2020] NZTRA 2; (2020) 29 NZTC 5-007 New Zealand Taxation Review Authority New Zealand 2 Dec 2020 NZLII flag
Commissioner of Taxation v Rowntree [2020] FCA 1322 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 2
Commissioner of Taxation v Bogiatto [2020] FCA 1139 Federal Court of Australia Australia - Commonwealth 7 Aug 2020 AustLII flag 9
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation) [2020] AATA 1014 Administrative Appeals Tribunal Australia 24 Apr 2020 AustLII flag 2
Doyle and Commissioner of Taxation (Taxation) [2020] AATA 345 Administrative Appeals Tribunal Australia 5 Feb 2020 AustLII flag 1
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195; (2019) 110 ATR 307 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 8
Ransley v Deputy Commissioner of Taxation [2018] FCA 1796 Federal Court of Australia Australia - Commonwealth 21 Nov 2018 AustLII flag 2
Ransley and Commissioner of Taxation (Taxation) [2018] AATA 4359 Administrative Appeals Tribunal Australia 21 Nov 2018 AustLII flag
Douglass v Commissioner of Taxation [2018] AATA 3729 Administrative Appeals Tribunal Australia 3 Oct 2018 AustLII flag 2
Hart v FCT [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 10
Disputant v v Commissioner of Inland Revenue [2018] NZTRA 3 New Zealand Taxation Review Authority New Zealand 29 Mar 2018 NZLII flag 2
Pty Ltd and Commissioner of Taxation (Taxation) [2018] AATA 33 Administrative Appeals Tribunal Australia 17 Jan 2018 AustLII flag 3
CR 2018/41 - Income tax: Australian Construction Industry Redundancy Trust - deductibility of employer contributions [2018] ATOCR CR2018/41 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
CR 2018/41 - Income tax: Australian Construction Industry Redundancy Trust - deductibility of employer contributions [2018] ATOCR 41 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Easy Park Ltd v Commissioner of Inland Revenue [2017] NZHC 1893 High Court of New Zealand New Zealand 10 Aug 2017 NZLII flag 3
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
Case 1/2017 [2017] NZTRA 1; (2017) 28 NZTC 4-000 New Zealand Taxation Review Authority New Zealand 24 Feb 2017 NZLII flag 1
D Marks Partnership (by its General Partner Quintaste Pty Ltd) v Commissioner of Taxation [2016] FCAFC 86; (2016) 245 FCR 247; (2016) 338 ALR 25; (2016) 103 ATR 439; (2016) 153 ALD 1 Federal Court of Australia Australia - Commonwealth 22 Jun 2016 AustLII flag 3
Orica Ltd v Commissioner of Taxation [2015] FCA 1399 Federal Court of Australia Australia - Commonwealth 7 Dec 2015 AustLII flag
D Marks Partnership and Commissioner of Taxation (Taxation) [2015] AATA 651 Administrative Appeals Tribunal Australia 31 Aug 2015 AustLII flag 2
Thomas v Commissioner of Taxation [2015] FCA 968; 101 ATR 576 Federal Court of Australia Australia - Commonwealth 31 Aug 2015 AustLII flag 12
Disputant Land Developer v Commissioner of Inland Revenue [2014] NZTRA 17 New Zealand Taxation Review Authority New Zealand 9 Dec 2014 NZLII flag 1
Commissioner of Inland Revenue v John Curtis Developments Ltd [2014] NZHC 3034; (2014) 26 NZTC 21-113 High Court of New Zealand New Zealand 28 Nov 2014 NZLII flag 2
Scanlon v FCT [2014] AATA 725; [2014] ATC 10-378 Administrative Appeals Tribunal Australia 3 Oct 2014 AustLII flag
ASB Bank Ltd v Commissioner of Inland Revenue [2014] NZHC 2184; (2014) 26 NZTC 21-098; (2014) 22 PRNZ 359 High Court of New Zealand New Zealand 10 Sep 2014 NZLII flag 9
Taras Nominees Pty Ltd v Commissioner of Taxation [2014] FCA 1; (2014) 94 ATR 751 Federal Court of Australia Australia - Commonwealth 14 Jan 2014 AustLII flag 4
CR 2014/56 - Fringe benefits tax: Corporate clients of Dell Australia Pty Ltd (Dell Australia) who participate in the Dell Australia employee purchase program (EPP) [2014] ATOCR CR2014/56 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/56 - Fringe benefits tax: Corporate clients of Dell Australia Pty Ltd (Dell Australia) who participate in the Dell Australia employee purchase program (EPP) [2014] ATOCR 56 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/94 - Fringe benefits tax: employers of employees who take out a health insurance policy under a Health Link Consultants Employee Health Plan [2014] ATOCR 94 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/94 - Fringe benefits tax: employers of employees who take out a health insurance policy under a Health Link Consultants Employee Health Plan [2014] ATOCR CR2014/94 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Sanctuary Lakes Pty Ltd v Commissioner of Taxation [2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762 Federal Court of Australia Australia - Commonwealth 24 May 2013 AustLII flag 74
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program [2013] ATOCR 77 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/78 - Fringe benefits tax and income tax: employer contributions to the ReddiFund [2013] ATOCR 78 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers [2013] ATOCR 86 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program [2013] ATOCR CR2013/77 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers [2013] ATOCR CR2013/86 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/78 - Fringe benefits tax and income tax: employer contributions to the ReddiFund [2013] ATOCR CR2013/78 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Fowler v Commissioner of Taxation [2012] FCA 1040; [2012] ATC 20-351 Federal Court of Australia Australia - Commonwealth 21 Sep 2012 AustLII flag 7
Trustee for MH Ghali Superannuation Fund and Commissioner of Taxation [2012] AATA 527 Administrative Appeals Tribunal Australia 10 Aug 2012 AustLII flag
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
Commissioner of Taxation (Cth) v Traviati [2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540 Federal Court of Australia Australia - Commonwealth 1 Jun 2012 AustLII flag 31
Sent v Commissioner of Taxation [2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 24
Brazil and Commissioner of Taxation [2012] AATA 192 Administrative Appeals Tribunal Australia 4 Apr 2012 AustLII flag 2
CR 2012/28 - Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No 2) Fund [2012] ATOCR CR2012/28 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/28 - Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No 2) Fund [2012] ATOCR 28 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/94 - Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust [2012] ATOCR 94 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/94 - Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust [2012] ATOCR CR2012/94 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Re Knox and Commissioner of Taxation [2011] AATA 906 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 1
Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145 [2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099 High Court of New Zealand New Zealand 12 Dec 2011 NZLII flag 2
MacMahon and Commissioner of Taxation [2011] AATA 809; [2011] ATC 10-218 Administrative Appeals Tribunal Australia 15 Nov 2011 AustLII flag 1
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853 Federal Court of Australia Australia - Commonwealth 7 Sep 2011 AustLII flag 23
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Sutherland v Woods [2011] NSWSC 13 Supreme Court of New South Wales Australia - New South Wales 3 Feb 2011 AustLII flag 1
Shin and Commissioner of Taxation [2010] AATA 1012 Administrative Appeals Tribunal Australia 13 Dec 2010 AustLII flag
Shin and Commissioner of Taxation [2010] AATA 1013 Administrative Appeals Tribunal Australia 13 Dec 2010 AustLII flag 2
Allen's Asphalt Staff Superannuation Fund) v FCT [2010] FCA 1276 Federal Court of Australia Australia - Commonwealth 19 Nov 2010 AustLII flag 3
QFL Photographics Pty Ltd and Commissioner of Taxation [2010] AATA 758 Administrative Appeals Tribunal Australia 5 Oct 2010 AustLII flag 1
Commissioner of Taxation v White (No 2) [2010] FCA 942; (2010) 117 ALD 335; [2010] ATC 20-205; (2010) 80 ATR 373 Federal Court of Australia Australia - Commonwealth 31 Aug 2010 AustLII flag 15
Orica Ltd v FCT [2010] FCA 197; (2010) 78 ATR 710; [2010] ATC 20-168 Federal Court of Australia Australia - Commonwealth 10 Mar 2010 AustLII flag 10
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party [2010] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party [2010] ATOSMSFR SMSFR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/1 - Income tax: superannuation contributions [2010] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/6 - Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement [2010] ATOTR TR2010/6 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/1 - Income tax: superannuation contributions [2010] ATOTR TR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/6 - Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement [2010] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Re Applicant and FCT [2009] AATA 439; 76 ATR 447 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 436; 76 ATR 413 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 438; 76 ATR 430 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
Re Applicant and FCT [2009] AATA 435; 76 ATR 395; [2009] ATC 1-008 Administrative Appeals Tribunal Australia 15 Jun 2009 AustLII flag
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
Re Martinazzo and FCT [2009] AATA 61; (2009) 72 ATR 169; [2009] ATC 10-073 Administrative Appeals Tribunal Australia 30 Jan 2009 AustLII flag
CR 2009/11 - Fringe benefits tax: RewardsCorp Holiday Options Vouchers provided by RewardsCorp Trading Pty Ltd clients to their own employees or to the employees of third party employers [2009] ATOCR CR2009/11 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/11 - Fringe benefits tax: RewardsCorp Holiday Options Vouchers provided by RewardsCorp Trading Pty Ltd clients to their own employees or to the employees of third party employers [2009] ATOCR 11 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/12 - Fringe benefits tax: RewardsCorp Resort Rewards Certificates provided by RewardsCorp Trading Pty Ltd clients to their own employees or to the employees of third party employers [2009] ATOCR 12 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/59 - Income tax: deductibility of employer contributions to the National Entitlement Security Trust [2009] ATOCR 59 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/12 - Fringe benefits tax: RewardsCorp Resort Rewards Certificates provided by RewardsCorp Trading Pty Ltd clients to their own employees or to the employees of third party employers [2009] ATOCR CR2009/12 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/59 - Income tax: deductibility of employer contributions to the National Entitlement Security Trust [2009] ATOCR CR2009/59 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 154
Re Faigenbaum and FCT [2008] AATA 946; [2008] ATC 10-056; 73 ATR 912 Administrative Appeals Tribunal Australia 17 Oct 2008 AustLII flag 1
Lawrence v FCT [2008] FCA 1497; (2008) 70 ATR 376; [2008] ATC 20-052 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 14
MT 2008/D2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable [2008] ATODMTR MT2008/D2 Australian Taxation Office Australia - Commonwealth 14 May 2008 AustLII flag
Malouf v FCT [2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023 Federal Court of Australia Australia - Commonwealth 22 Apr 2008 AustLII flag 7
Re Petersen and Leake and FCT [2008] AATA 199; 71 ATR 325 Administrative Appeals Tribunal Australia 13 Mar 2008 AustLII flag
Trustee for the Raftland Trust v Commissioner of Taxation [2008] HCATrans 9 High Court of Australia Australia - Commonwealth 30 Jan 2008 AustLII flag
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 flag
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 flag
SMSFR 2008/2 - Self Managed Superannuation Funds: the application of the sole purpose test in section 62 of the Superannuation Industry (Supervision) Act 1993 to the provision of benefits other than retirement, employment termination or death benefits [2008] ATOSMSFR 2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
MT 2008/2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable [2008] ATOMTR 2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
MT 2008/2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable [2008] ATOMTR MT2008/2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR TR2008/9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
SMSFR 2008/2 - Self Managed Superannuation Funds: the application of the sole purpose test in section 62 of the Superannuation Industry (Supervision) Act 1993 to the provision of benefits other than retirement, employment termination or death benefits [2008] ATOSMSFR SMSFR2008/2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 3
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 flag 2
SMSFR 2007/D1 - Superannuation: the application of the sole purpose test in section 62 of the Superannuation Industry (Supervision) Act 1993 to the provision of benefits other than retirement, employment termination or death benefits [2007] ATODSMSFR SMSFR2007/D1 Australian Taxation Office Australia - Commonwealth 5 Sep 2007 AustLII flag
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 flag 29
Walters v FCT [2007] FCA 1270; (2007) 162 FCR 421; (2007) 67 ATR 156 Federal Court of Australia Australia - Commonwealth 20 Aug 2007 AustLII flag 9
R (Cth) v Petroulias (No 28) [2007] NSWSC 879 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2007 AustLII flag
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
R (Cth) v Petroulias (No 10) [2007] NSWSC 532 Supreme Court of New South Wales Australia - New South Wales 1 Mar 2007 AustLII flag
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 flag 54
Wensemius and Commissioner of Taxation [2007] AATA 1006; (2007) 66 ATR 144 Administrative Appeals Tribunal Australia 11 Jan 2007 AustLII flag 4
CR 2007/8 - Income tax: deductibility of employer contributions to the Professional Employees Entitlements Trust [2007] ATOCR 8 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/28 - Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust [2007] ATOCR 28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/8 - Income tax: deductibility of employer contributions to the Professional Employees Entitlements Trust [2007] ATOCR CR2007/8 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/28 - Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust [2007] ATOCR CR2007/28 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Re Benstead Services Pty Ltd and FCT [2006] AATA 976; (2006) 64 ATR 1232 Administrative Appeals Tribunal Australia 17 Nov 2006 AustLII flag 3
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 flag 39
GST - Exploiting payments/invoice mismatch with deferred settlement real property transactions held to be avoidance; penalties for abusive tax position [2006] NZTRA 9 New Zealand Taxation Review Authority New Zealand 8 Aug 2006 NZLII flag
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
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 flag 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 flag 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 flag 6
GST - Shortfall penalty for unacceptable tax position upheld [2006] NZTRA 5 New Zealand Taxation Review Authority New Zealand 27 Apr 2006 NZLII flag
Cumins v Commissioner of Taxation [2006] FCA 43 Federal Court of Australia Australia - Commonwealth 6 Feb 2006 AustLII flag 1
Mechanical and Electrical Redundancy Trust [2006] ATOCR CR2006/50 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
CR 2006/46 - Income tax: deductibility of employer contributions to the South Australian Building Industry Redundancy Scheme Trust [2006] ATOCR CR2006/46 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Mechanical and Electrical Redundancy Trust [2006] ATOCR 50 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
CR 2006/46 - Income tax: deductibility of employer contributions to the South Australian Building Industry Redundancy Scheme Trust [2006] ATOCR 46 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
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 flag 11
Starr and Commissioner of Taxation [2005] AATA 797; 61 ATR 1001 Administrative Appeals Tribunal Australia 19 Aug 2005 AustLII flag
Drummond v Commissioner of Taxation [2005] FCA 1129; (2005) 220 ALR 691; 60 ATR 356; [2006] ALMD 730 Federal Court of Australia Australia - Commonwealth 16 Aug 2005 AustLII flag 8
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 flag 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 flag 40
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
Building Employees Welfare Trust (BEWT) [2004] ATOCR 76 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Building Employees Welfare Trust (BEWT) [2004] ATOCR CR2004/76 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Wills v Petroulias [2003] NSWCA 390 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Dec 2003 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Recent tax litigation: a view from the bench" (FCA) [2008] FedJSchol 30 Edmonds, Justice Richard Australia circa 2008 AustLII flag
"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 flag
"Recent Tax Litigation: A View From The Bench" [2008] JlATaxTA 8 Edmonds, Richard Australia circa 2008 AustLII flag
"It is the Community's Tax System" [2006] JlATaxTA 2 D'Ascenzo, Michael Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment (Self Assessment) Bill 1992 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s67, s136
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5, s5.1
Superannuation Industry (Supervision) Act 1993 (Cth) s45, s267
Taxation Administration Act 1953 (Cth) s114, s116, s117
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 flag 44
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 flag 24
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503 Federal Court of Australia Australia - Commonwealth 4 Nov 1993 AustLII flag 11
Commissioner of Taxation (Cth) v Roche [1991] FCA 606; 105 ALR 95; (1991) 22 ATR 828 Federal Court of Australia Australia - Commonwealth 9 Dec 1991 AustLII flag 10
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 flag 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 flag 31
Jeffs (Inspector of Taxes) v Ringtons Ltd [1986] 1 All ER 144 United Kingdom circa 1986 LexisNexis flag 2
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 flag 240
Heather (Inspector of Taxes) v P-E Consulting Group Ltd [1973] 1 All ER 8 United Kingdom circa 1973 LexisNexis flag 5
Driclad Pty Ltd v FCT [1968] HCA 91; (1968) 121 CLR 45; 14 ATD 302; 40 ALJR 285 High Court of Australia Australia - Commonwealth 21 Jun 1968 AustLII flag 157
Mahony v Commissioner of Taxation (1967) 41 ALJR 232; 14 ATD 519; (1967) 10 AITR 463 Australia circa 1967 flag 36
Scott v FCT (No 2) (1966) 177 CLR 514 Australia - Commonwealth circa 1966 Legal Online / Westlaw flag 2
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 141
Mahoney v FCT [1966] ALR 888; (1965) 13 ATD 519; (1965) 39 ALJR 62; (1965) 9 AITR 513 Australia circa 1965 LexisNexis AU flag 22
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 flag 398
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190

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