Pridecraft Pty Ltd v FCT 40

[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210

Federal Court of Australia

Australia - Commonwealth

23rd December, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Rowntree	[2020] FCA 1322	Federal Court of Australia	Australia - Commonwealth	18 Sep 2020	AustLII	2
Douglass v Commissioner of Taxation	[2018] AATA 3729	Administrative Appeals Tribunal	Australia	3 Oct 2018	AustLII	2
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
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII	1
Hart v Commissioner of Taxation (No 4)	[2017] FCA 572	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII	4
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	3
Orica Ltd v Commissioner of Taxation	[2015] FCA 1399	Federal Court of Australia	Australia - Commonwealth	7 Dec 2015	AustLII
Thomas v Commissioner of Taxation	[2015] FCA 968; 101 ATR 576	Federal Court of Australia	Australia - Commonwealth	31 Aug 2015	AustLII	12
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII	14
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII	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	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	24
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	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	10
A Co Ltd v Commissioner for the South African Revenue Service (12323	[2009] ZATC 5	South Africa Tax Court	South Africa	14 May 2009	SAFLII
A Co Ltd v Commissioner for the South African Revenue Service (12323; 12324)	[2009] ZATC 3	South Africa Tax Court	South Africa	14 May 2009	SAFLII	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
Re Martinazzo and FCT	[2009] AATA 61; (2009) 72 ATR 169; [2009] ATC 10-073	Administrative Appeals Tribunal	Australia	30 Jan 2009	AustLII
Re Faigenbaum and FCT	[2008] AATA 946; [2008] ATC 10-056; 73 ATR 912	Administrative Appeals Tribunal	Australia	17 Oct 2008	AustLII	1
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
Re Petersen and Leake and FCT	[2008] AATA 199; 71 ATR 325	Administrative Appeals Tribunal	Australia	13 Mar 2008	AustLII
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
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
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII	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	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
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	30
R (Cth) v Petroulias (No 10)	[2007] NSWSC 532	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 2007	AustLII
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII	15
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
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII	2
Cumins v Commissioner of Taxation	[2006] FCA 43	Federal Court of Australia	Australia - Commonwealth	6 Feb 2006	AustLII	1
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
B v Australian Crime Commission	[2005] FCA 1314; 225 ALR 117; 89 ALD 26; 61 ATR 449	Federal Court of Australia	Australia - Commonwealth	16 Sep 2005	AustLII	1
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII

Legislation Cited

s15AB

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s136
Income Tax Assessment Act 1936 (Cth)	s97, s177A, s177C, s177D, s177F
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII	192
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII	20
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
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII	136
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII	35
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII	34
Cabal v United Mexican States	[2001] FCA 427; (2001) 108 FCR 311	Federal Court of Australia	Australia - Commonwealth	18 Apr 2001	AustLII	61
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII	244
Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd	(2001) 117 FCR 424	Federal Court of Australia	Australia	circa 2001	Legal Online / Westlaw	573
United Energy Ltd v Commissioner of Taxation	(1997) 78 FCR 169; 157 ALR 589; (1997) 37 ATR 1	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw	15
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
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	76
(1994) 181 CLR 359	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw	198
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII	32
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII	93
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
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw	46
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

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