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Reliance Carpet Co Pty Ltd v FCT   flag  12

[2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117
Federal Court of Australia
Australia - Commonwealth
5th July, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2017] AATA 343 Administrative Appeals Tribunal Australia 20 Mar 2017 AustLII flag
Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243 High Court of Australia Australia - Commonwealth 2 Oct 2012 AustLII flag 25
Commissioner of Taxation v Qantas Airways Ltd [2012] HCATrans 132 High Court of Australia Australia - Commonwealth 5 Jun 2012 AustLII flag
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2011] AATA 769; (2011) 84 ATR 334; [2011] ATC 10-213 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 6
Re National Jet Systems Pty Ltd and Commissioner of Taxation [2011] AATA 766; (2011) 82 ATR 740 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 4
Commissioner of Taxation v Reliance Carpet Co Pty Ltd [2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 84
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 flag
GSTR 2007/D3 - Goods and services tax: GST and bare trusts [2007] ATODGSTR GSTR2007/D3 Australian Taxation Office Australia - Commonwealth 14 Nov 2007 AustLII flag
GSTR 2007/D2 - Goods and services tax: development lease arrangements with government agencies [2007] ATODGSTR GSTR2007/D2 Australian Taxation Office Australia - Commonwealth 3 Oct 2007 AustLII flag

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" [2008] JlATaxTA 8 Edmonds, Richard Australia circa 2008 AustLII flag
"Recent tax litigation: a view from the bench" (FCA) [2008] FedJSchol 30 Edmonds, Justice Richard Australia circa 2008 AustLII flag
"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?" [2008] JlATaxTA 20 Sridaran, Maheswaran Australia circa 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s10, s15AA
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Federal Court Rules (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
Sale of Land Act 1962 (Vic) s1, s27
Transfer of Land Act 1958 (Vic) s5, s9, s10, s99

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41
Sterling Guardian Pty Ltd v Commissioner of Taxation [2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119 Federal Court of Australia Australia - Commonwealth 21 Feb 2006 AustLII flag 36
Saga Holidays Ltd v Commissioner of Taxation [2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384 Federal Court of Australia Australia - Commonwealth 22 Dec 2005 AustLII flag 29
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
Dr Beynon & Partners v Customs and Excise Commissioners [2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794 House of Lords United Kingdom 25 Nov 2004 BAILII flag 57
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
Shaw v Director of Housing of Tasmania [2001] TASSC 2; (2001) 159 FLR 322; (2001) 10 Tas R 1; (2001) 46 ATR 213 Supreme Court of Tasmania Australia - Tasmania 8 Feb 2001 AustLII flag 22
Card Protection Plan Ltd v Commissioners of Customs and Excise (No 2) [2001] UKHL 4; [2002] 1 AC 202; [2001] 2 All ER 143; [2001] 1 All ER (Comm) 438; [2001] 2 WLR 329; [2001] STI 151; [2001] BVC 158; [2001] BTC 5083 House of Lords United Kingdom 31 Jan 2001 BAILII flag 39
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
Victorian Economic Development Corporation v Clovervale Pty Ltd [1992] VicRp 40; [1992] 1 VR 596; [1992] ANZ Conv R 540; [1991] V Conv R 54-415 Australia - Victoria 18 Jul 1991 AustLII flag 25
Commissioner of Taxation v Raymor (NSW) Pty Ltd [1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag 65
Berger v Boyles [1971] VicRp 38; [1971] VR 321 Australia - Victoria 30 Sep 1970 AustLII flag 7
Coates v Sarich [1964] WAR 2 Australia - Western Australia circa 1964 LexisNexis AU flag 25
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
McDonald v Dennys Lascelles Ltd [1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381 High Court of Australia Australia - Commonwealth 15 May 1933 AustLII flag 626

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