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Nelson v Commissioner of Taxation   flag  3

[2014] FCA 57
Federal Court of Australia
Australia - Commonwealth
11th February, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FFYS and Commissioner of Taxation (Taxation) [2021] AATA 4844 Administrative Appeals Tribunal Australia 24 Dec 2021 AustLII flag
Nelson v Commissioner of Taxation [2014] FCAFC 163; 144 ALD 512 Federal Court of Australia Australia - Commonwealth 2 Dec 2014 AustLII flag 6
Nelson v Commissioner of Taxation [2014] FCA 209 Federal Court of Australia Australia - Commonwealth 12 Mar 2014 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1997 (Cth) s995.1
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jeffrey Nelson v Commissioner of Taxation [2012] AATA 579 Administrative Appeals Tribunal Australia 30 Aug 2012 AustLII flag 2
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
Vance v Commissioner of Taxation [2005] FCA 1163; 146 FCR 440; 60 ATR 536 Federal Court of Australia Australia - Commonwealth 24 Aug 2005 AustLII flag 1
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
Commissioner of Taxation v Osborne [1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888 Federal Court of Australia Australia - Commonwealth 18 Sep 1990 AustLII flag 49
Evans v FCT [1989] FCA 205; (1989) 20 ATR 922 Federal Court of Australia Australia - Commonwealth 7 Jun 1989 AustLII flag 37
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 330
FCT v Walker (1985) 79 FLR 161; (1985) 16 ATR 331 Australia circa 1985 Legal Online / Westlaw flag 25
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
Ferguson v FCT (1979) 26 ALR 307 Australia circa 1979 LexisNexis AU flag 100
Peyton v FCT [1963] HCA 33; (1963) 109 CLR 315; [1964] ALR 219; 13 ATD 133; 37 ALJR 149 High Court of Australia Australia - Commonwealth 30 Aug 1963 AustLII flag 7
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
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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