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Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation   flag  11

[2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542
Federal Court of Australia
Australia - Commonwealth
17th October, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 2009/11 - 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 2009/11 - 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 2009/12 - 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
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 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
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
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

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 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

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Bill 1986 (Cth)
Acts Interpretation Act 1901 (Cth) s23
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s5B, s5C, s8, s40, s42, s43, s44, s47, s58PA, s58PB, s136, s138
Income Tax Assessment Act 1936 (Cth) s44
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
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 flag 136
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 flag 18
Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577; (2002) 51 ATR 629 Federal Court of Australia Australia - Commonwealth 17 Dec 2002 AustLII flag 34
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 flag 117
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 flag 95
Re Tubemakers of Australia Ltd v Commissioner of Taxation [1993] FCA 175; (1993) 25 ATR 183 Federal Court of Australia Australia - Commonwealth 21 Apr 1993 AustLII flag 10
Lipkin Gorman (a firm) v Karpnale Ltd [1991] 2 AC 548 United Kingdom circa 1991 LexisNexis / Westlaw flag 432
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
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
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2070
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 190
McCaughey v Commissioner of Stamp Duties [1945] NSWStRp 25; (1945) 46 SR (NSW) 192; 62 WN (NSW) 230 Supreme Court of New South Wales Australia - New South Wales 31 Jul 1945 AustLII flag 67
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
Banco de Portugal v Waterlow & Sons Ltd [1932] UKHL 1; [1932] AC 452 House of Lords United Kingdom 28 Apr 1932 BAILII flag 339

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