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Commissioner of Taxation v Rowntree   flag  2

[2020] FCA 1322
Federal Court of Australia
Australia - Commonwealth
18th September, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Rowntree (No 2) [2021] FCA 268 Federal Court of Australia Australia - Commonwealth 12 Mar 2021 AustLII flag 3
Commissioner of Taxation v Rowntree (No 3) [2021] FCA 306 Federal Court of Australia Australia - Commonwealth 12 Mar 2021 AustLII flag 1

Legislation Cited

Legislation Name Provision
Carbon Pollution Reduction Scheme Bill 2009 (Cth)
Acts Interpretation Act 1901 (Cth) s15AB
Australian National Registry of Emissions Units Act 2011 (Cth) s10
Crimes Act 1914 (Cth) s4AA
Income Tax Assessment Act 1936 (Cth) s65, s82KZL, s82KZM, s82KZMA, s150, s170, s177D, s177F, s318
Income Tax Assessment Act 1997 (Cth) s5.5, s6.5
Taxation Administration Act 1953 (Cth) s15
Federal Court Rules 2011 (Cth) s39.32
Clean Energy Act 2011 (Cth)
Partnership Act 1892 (NSW) s50A, s50

Cases and Articles Cited

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
Academy (2017) 106 ATR 184 Australia circa 2017 Legal Online / Westlaw flag 2
Commissioner of Taxation (Cth) v Ludekens (2013) 214 FCR 149; 93 ATR 33; [2013] ATC 20-415; [2013] FCAFC 100 Federal Court of Australia Australia circa 2013 Legal Online / Westlaw flag 12
Australian Securities and Investments Commission v Hellicar (2012) 247 CLR 345 Australia - Commonwealth circa 2012 Legal Online / Westlaw flag 266
Kuhl v Zurich Financial Services Australia Ltd (2011) 243 CLR 361; (2011) 276 ALR 375; (2011) 85 ALJR 533; [2011] Aust Torts Reports 82-088 Australia - Commonwealth 4 May 2011 AustLII flag 489
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
R v Hillier (2007) 228 CLR 619 Australia - Commonwealth circa 2007 Legal Online / Westlaw flag 5
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
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
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
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5381
R v Meares (1997) 37 ATR 321 Australia circa 1997 Legal Online / Westlaw flag 15
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Minister for Resources v Dover Fisheries Pty Ltd [1993] FCA 366; (1993) 43 FCR 565; (1993) 116 ALR 54; (1993) 11 ACLC 782; (1993) 11 ACSR 61 Federal Court of Australia Australia - Commonwealth 4 Aug 1993 AustLII flag 196
Glenfield Estates Pty Ltd v Commissioner of Taxation (Cth) (1988) 80 ALR 671; (1988) 19 ATR 1426 Australia circa 1988 LexisNexis AU flag 5
K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd [1985] HCA 48; (1985) 157 CLR 309; (1985) 60 ALR 509; (1985) 59 ALJR 658; (1985) 2 MVR 289; [1985] Aust Torts Reports 80-323; (1985) 3 ANZ Insurance Cases 60-653 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag 598
South West Water Authority v Rumble's [1985] AC 609 United Kingdom circa 1985 LexisNexis / Westlaw flag 86
Chamberlain v R (No 2) [1984] HCA 7; (1984) 153 CLR 521; (1984) 51 ALR 225; (1984) 58 ALJR 133 High Court of Australia Australia - Commonwealth 22 Feb 1984 AustLII flag 967
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2070
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
Ross v R [1979] HCA 29; (1979) 141 CLR 432; (1979) 25 ALR 137; 53 ALJR 517 High Court of Australia Australia - Commonwealth 21 Jun 1979 AustLII flag 191
Taylor v Public Service Board (NSW) [1976] HCA 36; (1976) 137 CLR 208; (1976) 10 ALR 211; 50 ALJR 705 High Court of Australia Australia - Commonwealth 25 Jun 1976 AustLII flag 184
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7919
Commissioner for Railways (NSW) v Agalianos [1955] HCA 27; (1955) 92 CLR 390 High Court of Australia Australia - Commonwealth 9 Jun 1955 AustLII flag 436
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
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
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
Minister for Lands (NSW) v Jeremias [1917] HCA 41; (1917) 23 CLR 322 High Court of Australia Australia - Commonwealth 3 Sep 1917 AustLII flag 80
James Flood 88 CLR 506 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 2
Kajewski v FCT 52 ATR 455 Australia circa 1998 Legal Online / Westlaw flag 19

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