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"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?"   flag 

[2008] JlATaxTA 20
Sridaran, Maheswaran
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s99.10

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Reliance Carpet Co Pty Ltd v FCT [2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117 Federal Court of Australia Australia - Commonwealth 5 Jul 2007 AustLII flag 12
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
Re Reliance Carpet Co Pty Ltd and FCT [2006] AATA 486; (2006) 63 ATR 1001; [2006] ANZ Conv R 340; [2006] Q Conv R 54-653 Administrative Appeals Tribunal Australia 5 Jun 2006 AustLII flag 4
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
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
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
"Remarks on the Theory of Appellate Decision and the Rules or Canons about How Statutes Are to Be Construed" 3 Vanderbilt Law Review 395 Vanderbilt Law Review United States HeinOnline / LexisNexis flag 44

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