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Commissioner of Taxation v Nash   flag  3

[2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251
Federal Court of Australia
Australia - Commonwealth
16th April, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BSKF and Commissioner of Taxation (Taxation) (Taxation) [2024] AATA 3377 Administrative Appeals Tribunal Australia 20 Sep 2024 AustLII flag
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2021] NSWSC 966 Supreme Court of New South Wales Australia - New South Wales 6 Aug 2021 AustLII flag 26
Racing Queensland Board v Commissioner of Taxation [2019] FCA 509; 371 ALR 358 Federal Court of Australia Australia - Commonwealth 12 Apr 2019 AustLII flag 5

Legislation Cited

Legislation Name Provision
Amendment (Transfer of Provisions) Bill 2010 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s44
Bankruptcy Act 1966 (Cth) s82
Income Tax Act 1986 (Cth) s5, s7
Income Tax Assessment Act 1936 (Cth) s109Y, s161, s204, s255
Income Tax Assessment Act 1997 (Cth) s2.5
Tax Rates Act 1986 (Cth)
Taxation Administration Act 1953 (Cth) s1, s8AAE, s8AAG
Court Rules 2011 (Cth) s39.32
System (Tax Administration) Act 1999 (Cth)
A New Tax System (Tax Administration) Act (No 1) 2000 (Cth)
New Tax System (Tax Administration) Act (No 2) 2000 (Cth)
Assessment Act (No 2) 1940 (Cth)
Taxation Laws Amendment Act 1984 (Cth)
Amendment Act (No 1) 2004 (Cth)
Taxation Laws Amendment (Cth)
Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)
Pay-roll Tax Assessment Act 1971 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1064
Nash and Commissioner of Taxation [2012] AATA 719 Administrative Appeals Tribunal Australia 17 Oct 2012 AustLII flag 1
Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 3) [2012] FCA 594 Federal Court of Australia Australia - Commonwealth 8 Jun 2012 AustLII flag 12
FCT v Noza Holdings Pty Ltd [2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313 Federal Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 9
Deputy Commissioner of Taxation v Cranswick (No 2) [2010] FCA 1155; (2010) 189 FCR 287; (2010) 118 ALD 250 Federal Court of Australia Australia - Commonwealth 27 Oct 2010 AustLII flag 3
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880 High Court of Australia Australia - Commonwealth 3 Sep 2008 AustLII flag 235
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCA 54; (2007) 232 CLR 598; (2007) 240 ALR 597; (2007) 64 ACSR 273; 67 ATR 1; (2007) 82 ALJR 127 High Court of Australia Australia - Commonwealth 5 Dec 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
Commissioner of Taxation v Jones [1999] FCA 308; (1999) 86 FCR 282; 166 ALR 650; 41 ATR 460 Federal Court of Australia Australia - Commonwealth 29 Mar 1999 AustLII flag 11
Layala Enterprises Pty Ltd (in liq) v Commissioner of Taxation (1998) 86 FCR 348; (1998) 39 ATR 502 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 9
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175; (1997) 141 ALR 713; (1996) 72 FLR 175; 34 ATR 491 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 34
Commissioner of Taxation v Kavich (1996) 68 FCR 519; (1996) 138 ALR 323; 33 ATR 273 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 17
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 60
Commissioner of State Taxation (WA) v Pollock (1993) 11 WAR 64; (1993) 12 ACSR 217; (1994) 12 ACLC 28; 27 ATR 108 Australia - Western Australia circa 1993 LexisNexis AU flag 36
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth) (1988) 79 ALR 181; (1988) 19 ATR 1241 Australia circa 1988 LexisNexis AU flag 27
Taylor v Commissioner of Taxation (1987) 16 FCR 212; (1987) 73 ALR 219; 18 ATR 715 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 26
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW) (1982) 13 ATR 290 Australia circa 1982 Legal Online / Westlaw flag 9
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 232
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Re Mendonca; Ex parte Commissioner of Taxation [1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571 Australia circa 1969 LexisNexis AU flag 104
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 178
Deputy Commissioner of Taxation v Hankin [1959] HCA 2; (1959) 100 CLR 566; [1959] ALR 258; 11 ATD 503; 32 ALJR 365 High Court of Australia Australia - Commonwealth 26 Feb 1959 AustLII flag 24
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 flag 212
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121

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