FCT v R & D Holdings Pty Ltd 30

[2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790

Federal Court of Australia

Australia - Commonwealth

13th July, 2007

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Ross and Commissioner of Taxation (Taxation)	[2023] AATA 2495	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
WZWK and Commissioner of Taxation (Taxation)	[2023] AATA 872	Administrative Appeals Tribunal	Australia	26 Apr 2023	AustLII	1
Elcheikh and Commissioner of Taxation (Taxation)	[2023] AATA 859	Administrative Appeals Tribunal	Australia	21 Apr 2023	AustLII	1
Trustee for the NFTA Unit Trust and Commissioner of Taxation (Taxation)	[2022] AATA 4132	Administrative Appeals Tribunal	Australia	5 Dec 2022	AustLII	1
Kong and Commissioner of Taxation (Taxation)	[2021] AATA 2775	Administrative Appeals Tribunal	Australia	10 Aug 2021	AustLII
HFTS and Commissioner of Taxation	[2019] AATA 5164	Administrative Appeals Tribunal	Australia	2 Dec 2019	AustLII	3
Douglass v Commissioner of Taxation	[2019] FCA 1246	Federal Court of Australia	Australia - Commonwealth	12 Aug 2019	AustLII	3
Hourigan and Commissioner of Taxation (Taxation)	[2019] AATA 558	Administrative Appeals Tribunal	Australia	27 Mar 2019	AustLII
KKQY and Commissioner of Taxation (Taxation)	[2019] AATA 204	Administrative Appeals Tribunal	Australia	19 Feb 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Douglass v Commissioner of Taxation	[2018] AATA 3729	Administrative Appeals Tribunal	Australia	3 Oct 2018	AustLII	2
Rowsthorn and Commissioner of Taxation (Taxation)	[2017] AATA 602	Administrative Appeals Tribunal	Australia	5 May 2017	AustLII
Confidential and Commissioner of Taxation	[2014] AATA 257	Administrative Appeals Tribunal	Australia	30 Apr 2014	AustLII	1
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation	[2013] AATA 847	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII	1
Zarev and Commissioner of Taxation	[2013] AATA 777	Administrative Appeals Tribunal	Australia	30 Oct 2013	AustLII
Hancox v Commissioner of Taxation	[2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574	Federal Court of Australia	Australia - Commonwealth	29 Jul 2013	AustLII	5
ABN Amro Clearing Sydney Pty Ltd (formerly known as Fortis Clearing Sydney Pty Ltd) v Primebroker Securities Ltd (in liq)	[2012] VSCA 287; (2012) 39 VR 208	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Nov 2012	AustLII	1
Howard v Commissioner of Taxation	[2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89	Federal Court of Australia	Australia - Commonwealth	26 Oct 2012	AustLII	20
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
Quality Publications Australia Pty Ltd v FCT	[2012] FCA 256; (2012) 202 FCR 574; (2012) 88 ATR 145	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII	3
Forrest v Commissioner of Taxation	[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163	Federal Court of Australia	Australia - Commonwealth	5 Feb 2010	AustLII	12
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII	5
Re Hutson and Commissioner of Taxation	[2009] AATA 574; [2009] ATC 10-099; 74 ATR 965	Administrative Appeals Tribunal	Australia	31 Jul 2009	AustLII	9
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
Perpetual Trustee Co Ld v Agusta Pty Ltd	[2008] NSWSC 646; 72 NSWLR 148; 3 BFRA 171	Supreme Court of New South Wales	Australia - New South Wales	25 Jun 2008	AustLII	2
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII	2
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
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

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s8, s161
Income Tax Assessment Act 1997 (Cth)	s1.2, s1.3, s2.10, s3.5
Federal Court Rules (Cth)
Real Property Act 1900 (NSW)	s57, s60, s63, s80

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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	10
Commissioner of Taxation (Cth) v Citylink Melbourne Ltd	(2006) 288 ALR 301		Australia	circa 2006	LexisNexis AU	1
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
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
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
Commissioner of Taxation v Jones	(2002) 117 FCR 95	Federal Court of Australia	Australia	circa 2002	Legal Online / Westlaw	5
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII	107
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII	258
FCT v Brown	(1999) 43 ATR 1		Australia	circa 1999	Legal Online / Westlaw	17
FCT v Murray	(1998) 193 CLR 605		Australia - Commonwealth	circa 1998	Legal Online / Westlaw	175
Pollard v DPP (Cth)	(1992) 63 A Crim R 383; (1992) 28 NSWLR 659; 8 ACSR 813; 10 ACLC 1		Australia - New South Wales	circa 1992	Legal Online / Westlaw	52
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
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII	58
Stern v McArthur	[1988] HCA 51; (1988) 165 CLR 489; (1988) 81 ALR 463; (1988) 62 ALJR 588	High Court of Australia	Australia - Commonwealth	11 Oct 1988	AustLII	351
Taxation, Deputy Commissioner of (Vic) v General Credits Ltd	[1988] VicRp 61; [1988] VR 571; (1987) 82 ALR 101; (1987) 5 ACLC 1103; (1987) 19 ATR 372		Australia - Victoria	13 Oct 1987	AustLII	6
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	188
Quennell v Maltby	[1978] EWCA Civ 1; [1979] 1 All ER 568; [1979] 1 WLR 318	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Nov 1978	BAILII	30
Forsyth v Blundell	[1973] HCA 20; (1973) 129 CLR 477; 1 ALR 68; (1973) 47 ALJR 448	High Court of Australia	Australia - Commonwealth	7 Aug 1973	AustLII	178
Avondale Motors (Parts) Pty Ltd v FCT	[1971] HCA 17; (1971) 124 CLR 97; (1971) 45 ALJR 280; (1971) 2 ATR 312	High Court of Australia	Australia - Commonwealth	21 May 1971	AustLII	90
Gurfinkel v Bentley Pty Ltd	[1966] HCA 75; (1966) 116 CLR 98; 40 ALJR 354	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII	32
Latec Investments Ltd v Hotel Terrigal Pty Ltd (in liq)	[1965] HCA 17; (1965) 113 CLR 265; [1966] ALR 775; 39 ALJR 110	High Court of Australia	Australia - Commonwealth	12 Apr 1965	AustLII	249
R v McKinnon	[1959] 1 QB 150		United Kingdom	circa 1959	LexisNexis / Westlaw	4
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII	364
Kennedy v De Trafford	[1897] UKLawRpAC 13; [1896] UKLawRpCh 37; [1896] 1 Ch 762; [1897] AC 180; [1895-1899] All ER 408; (1896) 1 Ch D 762	Court of Chancery	United Kingdom	6 Mar 1896	CommonLII	171
Salt v Northampton (Marquess Of)	[1891] UKLawRpAC 47; [1892] AC 1		United Kingdom	30 Nov 1891	CommonLII	27
Wragg v Deham	[1836] EngR 752; 160 ER 335; (1836) 2 Y & CEx 117	Court of Exchequer	United Kingdom	circa 1836	CommonLII	6
Rowe v Wood	[1822] EngR 238; 37 ER 740; (1822) 2 Jac & W 553		United Kingdom	circa 1822	CommonLII	2
Rowe v Wood	(1822) 2 Jac & W 553	Court of Chancery	United Kingdom	circa 1822		3

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