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Cameron Brae Pty Ltd v FCT   flag  29

[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178
Federal Court of Australia
Australia - Commonwealth
21st August, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Bogiatto [2020] FCA 1139 Federal Court of Australia Australia - Commonwealth 7 Aug 2020 AustLII flag 9
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
Howard and Commissioner of Taxation (Taxation) [2019] AATA 1910 Administrative Appeals Tribunal Australia 11 Jul 2019 AustLII flag
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1 Federal Court of Australia Australia - Commonwealth 10 Aug 2018 AustLII flag 10
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 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 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
General Partner of Q Uniform Partnership and Commissioner of Taxation (Taxation) [2015] AATA 654 Administrative Appeals Tribunal Australia 31 Aug 2015 AustLII flag 1
Baker and Commissioner of Taxation [2015] AATA 469 Administrative Appeals Tribunal Australia 30 Jun 2015 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 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 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
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
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
TR 2010/1 - Income tax: superannuation contributions [2010] ATOTR TR2010/1 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
Oates v Consolidated Capital Services Ltd [2009] NSWCA 183; (2009) 233 FLR 283; (2009) 257 ALR 558; (2009) 76 NSWLR 69; (2009) 72 ACSR 506 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Jul 2009 AustLII flag 66
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
Qantas Airways Ltd v Chief Commissioner of State Revenue [2008] NSWSC 1049 Supreme Court of New South Wales Australia - New South Wales 8 Oct 2008 AustLII flag 19
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
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
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
IRG Technical Services Pty Ltd v DCT [2007] FCA 1867; (2007) 165 FCR 57; 69 ATR 433 Federal Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 26
A Taxpayer and Commissioner of Taxation [2007] AATA 1759; 67 ATR 959; 97 ALD 501 Administrative Appeals Tribunal Australia 13 Sep 2007 AustLII flag 2

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
"Noticeboard: High Court and Federal Court Notes: September 2007; High Court and Federal Court Judgments: October- November 2007" [2007] BalJlNTLawSoc 88 Hurley, Thomas Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (Cth)
Interpretation Act 1901 (Cth) s15AA, s23
Fringe Benefits Tax Assessment Act 1986 (Cth) s136
Income Tax Assessment Act 1936 (Cth) s6, s121B
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s10, s14
1989 Act (Cth) s267
Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act 1941 (Cth)
Income Tax Assessment Act 1944 (Cth)
Income Tax Assessment Act 1965 (Cth)
Income Tax and Social Services Contribution Assessment Act (No 3) 1964 (Cth)
and Social Services Contribution Assessment Act (No 3) 1952 (Cth)
Income Tax and Social Services Contribution Assessment Act 1961 (Cth)
1992 Act (Cth)
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act (Cth)
Occupational Superannuation Standards Act 1987 (Cth) s3, s12, s13
1952 Act (Cth)
Superannuation Guarantee (Consequential Amendments) Act 1992 (Cth) s3
Amendment (Superannuation) Act 1989 (Cth)
Taxation Laws Amendment (Superannuation) Act 1992 (Cth)
Amendment Act (No 2) 1989 (Cth)
Taxation Laws Amendment Act (No 2) 1992 (Cth)
Taxation Laws Amendment Act (No 4) 1987 (Cth)
Taxation Laws Amendment Act (No 4) 1994 (Cth)
1994 Act (Cth)
Federal Court Rules (Cth)
Income Tax (Management) Act 1936 (NSW)
1987 Act (NSW)
1990 Act (Qld)
1936 Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Braverus Maritime Inc v Port Kembla Coal Terminal Ltd [2005] FCAFC 256; (2005) 148 FCR 68; [2006] ATPR 46-267 Federal Court of Australia Australia - Commonwealth 12 Dec 2005 AustLII flag 38
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
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
Network Ten Pty Ltd v TCN Channel Nine Pty Ltd [2004] HCA 14; (2004) 218 CLR 273; 205 ALR 1; (2004) 78 ALJR 585; [2004] AIPC 91-973; 59 IPR 1 High Court of Australia Australia - Commonwealth 11 Mar 2004 AustLII flag 244
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
Harris v Commissioner of Taxation [2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410 Federal Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 35
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
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 513
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1954
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 flag 32
Raymor Contractors Pty Ltd v FCT (1991) 21 ATR 1410 Australia circa 1991 Legal Online / Westlaw flag 11
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
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
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
Compton v FCT [1966] HCA 1; (1966) 116 CLR 233; (1966) 40 ALJR 366; 14 ATD 295; (1966) 10 AITR 282 High Court of Australia Australia - Commonwealth 30 Nov 1966 AustLII flag 25
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
Purkess v Crittenden [1965] HCA 35 High Court of Australia Australia - Commonwealth circa 1965 AustLII flag 3
FCT v Northern Timber and Hardware Co Ltd [1960] HCA 93; (1960) 103 CLR 650; [1961] ALR 466; (1960) 12 ATD 257; (1960) 34 ALJR 376 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 18
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
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
Winchcombe Carson Ltd v Commissioner of Taxation (NSW) (1938) 5 ATD 69 Australia circa 1938 flag 6
Metropolitan Gas Co v FCT [1932] HCA 58; (1932) 47 CLR 621; 39 ALR 60; 2 ATD 178 High Court of Australia Australia - Commonwealth 28 Nov 1932 AustLII flag 31
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
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 213-214 United Kingdom circa 1926 LexisNexis / Westlaw flag 1

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