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Puzey v Commissioner of Taxation     109

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Varitimos v The Commissioner of State Revenue	[2024] QCAT 71	Queensland Civil and Administrative Tribunal	Australia - Queensland	7 Feb 2024	AustLII
Alvarez Nino v Kuksal (No 4)	[2023] FedCFamC2G 1051	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	24 Nov 2023	AustLII		2
Condon v Commissioner of Taxation	[2023] FCA 561	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII		14
Australian Securities and Investments Commission v Scholz (No 2)	[2022] FCA 1542	Federal Court of Australia	Australia - Commonwealth	20 Dec 2022	AustLII		3
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd	[2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304	High Court of Australia	Australia - Commonwealth	9 Feb 2022	AustLII		332
Allen and Commissioner of Taxation (Taxation)	[2021] AATA 2768	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
Allzams Trust and Commissioner of Taxation (Taxation)	[2021] AATA 2767	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII		6
Volodin and Secretary, Attorney-General's Department	[2021] AATA 1434	Administrative Appeals Tribunal	Australia	19 May 2021	AustLII
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Probin and Commissioner of Taxation (Taxation)	[2019] AATA 4597	Administrative Appeals Tribunal	Australia	8 Nov 2019	AustLII
Galaxy Hair and Beauty Salon (Migration)	[2019] AATA 5146	Administrative Appeals Tribunal	Australia	14 Aug 2019	AustLII
Stephanie Prosdocimi v Addiction Treatment T/A Dayhab	[2019] FWC 4586	Fair Work Commission	Australia	30 Jul 2019	AustLII		1
Parker v HG Innovations	[2019] FCCA 278	Federal Circuit Court of Australia	Australia	11 Feb 2019	AustLII		2
Jiang v Minister for Home Affairs	[2019] FCA 91	Federal Court of Australia	Australia - Commonwealth	11 Feb 2019	AustLII		1
A1 Quality Concrete Tanks Pty Ltd v Civil and Allied Technical Constructions Pty Ltd (No 2)	[2017] VCC 1320	County Court of Victoria	Australia - Victoria	20 Sep 2017	AustLII		2
Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd	[2015] FCAFC 37; (2015) 228 FCR 346; 321 ALR 404; (2015) 249 IR 256	Federal Court of Australia	Australia - Commonwealth	17 Mar 2015	AustLII		84
RepairCo and Commissioner of Taxation	[2014] AATA 414	Administrative Appeals Tribunal	Australia	25 Jun 2014	AustLII		1
Adalopoulos v CMC International Pty Ltd	[2014] FWC 3467	Fair Work Commission	Australia	26 May 2014	AustLII		2
Director of the Fair Work Building Industry Inspectorate v Linkhill Pty Ltd (No 7)	[2013] FCCA 1097	Federal Circuit Court of Australia	Australia	20 Dec 2013	AustLII		20
Austin v Honeywell Ltd	[2013] FCCA 662; (2013) 277 FLR 372	Federal Circuit Court of Australia	Australia	28 Jun 2013	AustLII		7
Aston (Aust) Properties Pty Ltd v Commissioner of State Revenue	[2012] VSC 518	Supreme Court of Victoria	Australia - Victoria	31 Oct 2012	AustLII		2
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3)	[2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII		185
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR TR2011/5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Howard and Minister for Immigration and Citizenship	[2010] AATA 989	Administrative Appeals Tribunal	Australia	9 Dec 2010	AustLII		1
Commissioner of Taxation of the Commonwealth of Australia v BHP Billiton Ltd	[2010] HCATrans 320	High Court of Australia	Australia - Commonwealth	7 Dec 2010	AustLII
Xing Zheng v Minister for Immigration and Citizenship	[2010] FMCA 914; (2010) 244 FLR 422	Federal Magistrates Court of Australia	Australia	26 Nov 2010	AustLII
Weng v Minister for Immigration	[2010] FMCA 670	Federal Magistrates Court of Australia	Australia	3 Sep 2010	AustLII		5
Zheng and Minister for Immigration and Citizenship, Re	[2010] AATA 261; (2010) 115 ALD 118	Administrative Appeals Tribunal	Australia	15 Apr 2010	AustLII
Weng and Minister for Immigration and Citizenship	[2010] AATA 60	Administrative Appeals Tribunal	Australia	29 Jan 2010	AustLII		3
Oetama Oh and Minister for Immigration and Citizenship	[2009] AATA 552	Administrative Appeals Tribunal	Australia	27 Jul 2009	AustLII		1
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		24
Hance v FCT; Hannebery v FCT	[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		197
Green and Commissioner of Taxation, Re	[2008] AATA 1116; (2008) 74 ATR 289; (2008) 49 AAR 381; (2008) 109 ALD 426; [2008] ATC 10-064	Administrative Appeals Tribunal	Australia	15 Dec 2008	AustLII
Lee and Minister for Immigration and Citizenship	[2008] AATA 986	Administrative Appeals Tribunal	Australia	4 Nov 2008	AustLII
Luo and Minister for Immigration and Citizenship	[2008] AATA 976	Administrative Appeals Tribunal	Australia	3 Nov 2008	AustLII		3
Li and Minister for Immigration and Citizenship	[2008] AATA 729	Administrative Appeals Tribunal	Australia	20 Aug 2008	AustLII
Re D'Arcy and FCT	[2008] AATA 709; [2008] ATC 10-041; 71 ATR 695	Administrative Appeals Tribunal	Australia	13 Aug 2008	AustLII		1
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
GSTR 2008/D1 - Goods and services tax: registered agricultural managed investment schemes	[2008] ATODGSTR GSTR2008/D1	Australian Taxation Office	Australia - Commonwealth	27 Feb 2008	AustLII
Yeo and Minister for Immigration and Citizenship	[2008] AATA 87	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII
McDonald's Australia Ltd v FCT	[2008] FCA 37; 68 ATR 921	Federal Court of Australia	Australia - Commonwealth	31 Jan 2008	AustLII		2
Madjudin and Minister for Immigration and Citizenship	[2008] AATA 49	Administrative Appeals Tribunal	Australia	17 Jan 2008	AustLII
Young and Commissioner of Taxation	[2007] AATA 2091; 68 ATR 692	Administrative Appeals Tribunal	Australia	21 Dec 2007	AustLII
Wijaya and Minister for Immigration and Citizenship	[2007] AATA 1943	Administrative Appeals Tribunal	Australia	13 Nov 2007	AustLII
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
Paini and Minister for Immigration and Citizenship	[2007] AATA 1878	Administrative Appeals Tribunal	Australia	18 Oct 2007	AustLII
Balestra and Commissioner of Taxation	[2007] AATA 1845; 70 ATR 173	Administrative Appeals Tribunal	Australia	5 Oct 2007	AustLII
Barham and Commissioner of Taxation	[2007] AATA 1824; 68 ATR 328	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII		1
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Brody and Commissioner of Taxation	[2007] AATA 1764; 69 ATR 941	Administrative Appeals Tribunal	Australia	14 Sep 2007	AustLII		1
Leggett and Commissioner of Taxation	[2007] AATA 1737; 69 ATR 903; 97 ALD 463	Administrative Appeals Tribunal	Australia	3 Sep 2007	AustLII
Epov v Commissioner of Taxation	[2007] FCAFC 139; (2007) 244 ALR 334; (2007) 68 ATR 8	Federal Court of Australia	Australia - Commonwealth	27 Aug 2007	AustLII		7
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	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
Deswandy and Minister for Immigration and Citizenship	[2007] AATA 1405	Administrative Appeals Tribunal	Australia	7 Jun 2007	AustLII		3
060886053	[2007] MRTA 211	Migration Review Tribunal	Australia	6 Jun 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	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
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Gunawan and Minister for Immigration and Citizenship	[2007] AATA 1110	Administrative Appeals Tribunal	Australia	8 Mar 2007	AustLII		3
Lim and Minister for Immigration and Multicultural Affairs	[2007] AATA 1036	Administrative Appeals Tribunal	Australia	31 Jan 2007	AustLII		5
Wensemius and Commissioner of Taxation	[2007] AATA 1006; (2007) 66 ATR 144	Administrative Appeals Tribunal	Australia	11 Jan 2007	AustLII		4
TR 2007/6 - Income tax: non-commercial business losses: Commissioner's discretion	[2007] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/6 - Income tax: non-commercial business losses: Commissioner's discretion	[2007] ATOTR TR2007/6	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Shaikh and Minister for Immigration and Multicultural and Indigenous Affairs	[2006] AATA 1119	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII		3
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
And Minister for Immigration and Multicultural Affairs	[2006] AATA 1040	Administrative Appeals Tribunal	Australia	4 Dec 2006	AustLII
Hostess Marine Pty Ltd v Commissioner of Taxation	[2006] FCA 1651; 155 FCR 504; 65 ATR 30	Federal Court of Australia	Australia - Commonwealth	30 Nov 2006	AustLII		2
Dharsiono and Minister for Immigration and Multicultural Affairs	[2006] AATA 786	Administrative Appeals Tribunal	Australia	13 Sep 2006	AustLII		3
Padilla and Minister for Immigration and Multicultural Affairs	[2006] AATA 922	Administrative Appeals Tribunal	Australia	30 Aug 2006	AustLII		7
Jananto and Minister for Immigration and Multicultural Affairs	[2006] AATA 737	Administrative Appeals Tribunal	Australia	29 Aug 2006	AustLII
Marshall and City of Rockingham	[2006] WASAT 249	State Administrative Tribunal of Western Australia	Australia - Western Australia	22 Aug 2006	AustLII		11
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII		2
Yang v Minister for Immigration and Multicultural and Indigenous Affairs	[2006] AATA 232; 90 ALD 722	Administrative Appeals Tribunal	Australia	13 Mar 2006	AustLII
Widjaja and Minister for Immigration and Multicultural Affairs	[2006] AATA 197	Administrative Appeals Tribunal	Australia	6 Mar 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Gruber and Commissioner of Taxation	[2005] AATA 1305; 61 ATR 1152	Administrative Appeals Tribunal	Australia	23 Dec 2005	AustLII		1
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2005] HKCFI 761; [2006] 2 HKLRD 325	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII		1
[2005] HKCFI 809 (9 September 2005)	[2005] HKCFI 809	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Heng and Minister for Immigration and Multicultural and Indigenous Affairs	[2005] AATA 732	Administrative Appeals Tribunal	Australia	2 Aug 2005	AustLII
Samba v Commissioner of Taxation	[2005] FCA 798	Federal Court of Australia	Australia - Commonwealth	22 Jun 2005	AustLII
Platypus Leasing Inc v FCT (No 3)	[2005] NSWSC 388; 189 FLR 441; 59 ATR 84	Supreme Court of New South Wales	Australia - New South Wales	17 May 2005	AustLII		13
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
Gunawan and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 1340	Administrative Appeals Tribunal	Australia	15 Dec 2004	AustLII		1
Hidayat v Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 916	Administrative Appeals Tribunal	Australia	31 Aug 2004	AustLII		6
Sutislio and Minister for Immigration, Multicultural and Indigenous Affairs	[2004] AATA 907	Administrative Appeals Tribunal	Australia	27 Aug 2004	AustLII
Re Permana and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 802	Administrative Appeals Tribunal	Australia	30 Jul 2004	AustLII		5
Hindrodjojo and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 724	Administrative Appeals Tribunal	Australia	7 Jul 2004	AustLII		14
Basuki and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 630	Administrative Appeals Tribunal	Australia	21 Jun 2004	AustLII		5
Re Sutandeo and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 417	Administrative Appeals Tribunal	Australia	15 Apr 2004	AustLII		2
Haryanto and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 317	Administrative Appeals Tribunal	Australia	26 Mar 2004	AustLII		4
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Re Yam and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 283	Administrative Appeals Tribunal	Australia	17 Mar 2004	AustLII		75
Puzey v FCT	[2004] FCAFC 23; (2004) 54 ATR 822	Federal Court of Australia	Australia - Commonwealth	13 Feb 2004	AustLII		3
Re Jo and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 77; (2004) 38 AAR 394	Administrative Appeals Tribunal	Australia	28 Jan 2004	AustLII		39
Fabry v Commissioner of Taxation	[2003] FCA 1043; (2003) 132 FCR 239; (2003) 54 ATR 64	Federal Court of Australia	Australia - Commonwealth	3 Oct 2003	AustLII		6

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"It is the Community's Tax System"	[2006] JlATaxTA 2	D'Ascenzo, Michael	Australia	circa 2006	AustLII
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Puzey v Commissioner of Taxation	[2002] FCA 1615; 124 FCR 514; 51 ATR 616	Federal Court of Australia	Australia - Commonwealth	24 Dec 2002	AustLII		5
Meredith v Commissioner of Taxation	[2002] FCAFC 271; 125 FCR 308; 192 ALR 418; 76 ALD 33; 50 ATR 528	Federal Court of Australia	Australia - Commonwealth	28 Aug 2002	AustLII		22
Enviro Systems Renewable Resources Pty Ltd v ASIC	[2001] SASC 11; (2001) 80 SASR 1; (2001) 36 ACSR 762	Supreme Court of South Australia	Australia - South Australia	2 Feb 2001	AustLII		18
FCT v Stokes	[1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII		46
Deputy Commissioner of Taxation v Richard Walter Pty Ltd	[1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644	High Court of Australia	Australia - Commonwealth	18 Apr 1995	AustLII		343
FCT v Peabody	(1993-4) 181 CLR 359		Australia - Commonwealth	circa 1993	Legal Online / Westlaw		198
Commissioner of Taxation v Jackson	[1990] FCA 604; (1990) 27 FCR 1; (1990) 96 ALR 586; (1990) 21 ATR 1012	Federal Court of Australia	Australia - Commonwealth	circa 1990	AustLII		51
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		303
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
Calkin v Commisioner of Inland Revenue CA69/83	[1984] NZCA 18; [1984] 1 NZLR 440; (1984) 7 TRNZ 100; (1984) 6 NZTC 61,781	Court of Appeal of New Zealand	New Zealand	10 May 1984	NZLII		36
FJ Bloemen Pty Ltd v FCT	[1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		239
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		1105
Ferguson v FCT	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU		100
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU		131
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
Cadbury-Fry-Pascall Pty Ltd v FCT	[1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471	High Court of Australia	Australia - Commonwealth	10 Nov 1944	AustLII		47
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
FCT v S Hoffnung & Co Ltd	[1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310	High Court of Australia	Australia - Commonwealth	1 Nov 1928	AustLII		93
John Smith & Son v Moore	[1921] 2 AC 13; (1921) 125 LT 481		United Kingdom	circa 1921	LexisNexis / Westlaw		28