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Deputy Commissioner of Taxation v Lee   flag  7

[2022] FCA 1307
Federal Court of Australia
Australia - Commonwealth
3rd November, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Clean Energy Regulator v Emerging Energy Solutions Group Pty Ltd [2024] FCA 1310 Federal Court of Australia Australia - Commonwealth 13 Nov 2024 AustLII flag
Youssef v Commissioner of Taxation (De-anonymisation) [2024] FCA 1033 Federal Court of Australia Australia - Commonwealth 5 Sep 2024 AustLII flag
Young v Accenture Australia Pty Ltd [2024] FCA 1013 Federal Court of Australia Australia - Commonwealth 4 Sep 2024 AustLII flag 4
Deputy Commissioner of Taxation v Elzain [2024] FCA 342 Federal Court of Australia Australia - Commonwealth 15 Mar 2024 AustLII flag 3
White v Commissioner of Taxation [2024] FCA 185 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 5
Lee v Deputy Commissioner of Taxation [2023] FCAFC 22; 296 FCR 272 Federal Court of Australia Australia - Commonwealth 2 Mar 2023 AustLII flag 19
Zhang v The Age Co Pty Ltd [2023] ACTCA 10; 375 FLR 165 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 21 Feb 2023 AustLII flag 2

Legislation Cited

Legislation Name Provision
Federal Court of Australia Act 1976 (Cth) s17, s37AE, s37AF
International Arbitration Act 1974 (Cth)
Income Tax Assessment Act 1936 (Cth) s355
Income Tax Assessment Act 1997 (Cth) s15.5, s35.5
Native Title Act 1993 (Cth) s61
Public Service Act 1999 (Cth) s15, s25, s50, s65
Taxation Administration Act 1953 (Cth) s1, s3AA, s10, s14ZZE, s15
Tax Agent Services Act 2009 (Cth)
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ogawa (formerly Ms PD) v President of the Australian Human Rights Commission (Pseudonym) [2022] FCAFC 160; (2022) 294 FCR 221; (2022) 406 ALR 346 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 25
Commonwealth of Australia v Kupang Resources Pty Ltd (ACN 098 773 785) [2022] NSWCA 77 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 May 2022 AustLII flag 3
Kupang Resources Pty Ltd v Commonwealth of Australia [2021] NSWSC 1580 Supreme Court of New South Wales Australia - New South Wales 7 Dec 2021 AustLII flag 2
Ferguson v Tasmanian Cricket Association (trading as Cricket Tasmania) [2021] FCA 1507 Federal Court of Australia Australia - Commonwealth 30 Nov 2021 AustLII flag 11
Ebj21 v Ebo21 [2021] FCA 1406; (2021) 290 FCR 325; 395 ALR 310 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 3
Seven Network v Cricket Australia (No 3) [2021] FCA 1303 Federal Court of Australia Australia - Commonwealth 26 Oct 2021 AustLII flag 1
Seven Network v Cricket Australia (No 2) [2021] FCA 1032 Federal Court of Australia Australia - Commonwealth 27 Aug 2021 AustLII flag 3
Porter v Australian Broadcasting Corporation [2021] FCA 863 Federal Court of Australia Australia - Commonwealth 30 Jul 2021 AustLII flag 36
KPTT v Commissioner of Taxation [2021] FCA 464 Federal Court of Australia Australia - Commonwealth 5 May 2021 AustLII flag 4
Nicols, Re Anatax Pty Ltd (In Liq) [2020] FCA 1320 Federal Court of Australia Australia - Commonwealth 16 Sep 2020 AustLII flag 1
Country Care Group Pty Ltd v DPP (Cth) (No 2) [2020] FCAFC 44; (2020) 275 FCR 377 Federal Court of Australia Australia - Commonwealth 16 Mar 2020 AustLII flag 52
Poole v Australian Pacific Touring Pty Ltd [2019] FCA 1459; 139 ACSR 264 Federal Court of Australia Australia - Commonwealth 6 Sep 2019 AustLII flag 1
Dring v Cape Intermediate Holdings Ltd [2019] UKSC 38; [2020] AC 629; [2019] 3 WLR 429 United Kingdom Supreme Court United Kingdom 29 Jul 2019 BAILII flag 87
Keyzer v La Trobe University [2019] FCA 646; (2019) 165 ALD 93 Federal Court of Australia Australia - Commonwealth 10 May 2019 AustLII flag 16
Deputy Commissioner of Taxation v Shi (No 2) [2019] FCA 503 Federal Court of Australia Australia - Commonwealth 12 Apr 2019 AustLII flag 8
Oreb v Australian Securities and Investments Commission (ASIC) [2016] FCAFC 192; (2016) 247 FCR 316; (2016) 344 ALR 54 Federal Court of Australia Australia - Commonwealth 25 Nov 2016 AustLII flag 2
A v Commissioner of Taxation [2016] FCA 1307 Federal Court of Australia Australia - Commonwealth 4 Nov 2016 AustLII flag 11
Tech Mahindra Ltd v Commissioner of Taxation (No 2) [2016] FCAFC 136 Federal Court of Australia Australia - Commonwealth 12 Oct 2016 AustLII flag 3
Oreb v Australian Securities and Investments Commission [2016] FCA 321; (2016) 154 ALD 124; 112 ACSR 36 Federal Court of Australia Australia - Commonwealth 1 Apr 2016 AustLII flag 24
Deputy Commissioner of Taxation v Hawkins [2016] FCA 164; 341 ALR 255 Federal Court of Australia Australia - Commonwealth 1 Mar 2016 AustLII flag 14
Oldham v Capgemini Australia Pty Ltd [2015] FCA 1149; (2015) 241 CLR 397; (2015) 241 FCR 397 Federal Court of Australia Australia - Commonwealth 26 Oct 2015 AustLII flag 29
Australian Competition and Consumer Commission v Cascade Coal Pty Ltd (No 1) [2015] FCA 607; (2015) 331 ALR 68 Federal Court of Australia Australia - Commonwealth 19 Jun 2015 AustLII flag 37
Australian Securities and Investments Commission v Cassimatis (No 4) [2015] FCA 465 Federal Court of Australia Australia - Commonwealth 14 May 2015 AustLII flag 13
Rinehart v Rinehart [2014] FCA 1241; (2014) 320 ALR 195 Federal Court of Australia Australia - Commonwealth 19 Nov 2014 AustLII flag 37
Eastman v DPP (No 2) [2014] ACTSCFC 2; 9 ACTLR 178 Supreme Court of the Australian Capital Territory - Full Court Australia - Australian Capital Territory 22 Aug 2014 AustLII flag 34
Buckeridge v Commissioner of Taxation [2013] FCA 897; 95 ATR 670 Federal Court of Australia Australia - Commonwealth 4 Sep 2013 AustLII flag 4
Australian Competition and Consumer Commission v Air New Zealand Ltd (No 3) [2012] FCA 1430 Federal Court of Australia Australia - Commonwealth 14 Dec 2012 AustLII flag 70
Fairfax Digital Australia and New Zealand Pty Ltd v Ibrahim [2012] NSWCCA 125; (2012) 263 FLR 211; (2012) 293 ALR 384; (2012) 83 NSWLR 52 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 13 Jun 2012 AustLII flag 166
Rinehart v Welker [2011] NSWCA 403; (2011) 93 NSWLR 311 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Dec 2011 AustLII flag 204
Hogan v Hinch [2011] HCA 4; (2011) 243 CLR 506; (2011) 275 ALR 408; 85 ALJR 398 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 1381
Hogan v Australian Crime Commission [2010] HCA 21; (2010) 240 CLR 651; (2010) 267 ALR 12; (2010) 84 ALJR 479; (2010) 75 ATR 794 High Court of Australia Australia - Commonwealth 16 Jun 2010 AustLII flag 440
Hearne v Street [2008] HCA 36; (2008) 235 CLR 125; 248 ALR 609; 82 ALJR 1259 High Court of Australia Australia - Commonwealth 6 Aug 2008 AustLII flag 797
Food Improvers Pty Ltd v BGR Corporation Pty Ltd (No 2) [2006] FCA 1394; (2006) 155 FCR 216; 232 ALR 674 Federal Court of Australia Australia - Commonwealth 10 Oct 2006 AustLII flag 12
Seven Network Ltd v News Ltd (No 9) [2005] FCA 1394; (2005) 148 FCR 1; 225 ALR 256 Federal Court of Australia Australia - Commonwealth 5 Oct 2005 AustLII flag 49
R v Kwok [2005] NSWCCA 245; (2005) 64 NSWLR 335; 158 A Crim R 160 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 15 Jul 2005 AustLII flag 68
Macquarie Radio Network Pty Ltd v Australian Broadcasting Authority [2002] FCA 1408 Federal Court of Australia Australia - Commonwealth 15 Nov 2002 AustLII flag 17
Australian Competition and Consumer Commission v ABB Transmission and Distribution Ltd (No 3) [2002] FCA 609; [2002] ATPR 41-873 Federal Court of Australia Australia - Commonwealth 13 May 2002 AustLII flag 47
R v Smith (1996) 86 A Crim R 308 Australia circa 1996 Legal Online / Westlaw flag 71
John Fairfax Group Pty Ltd v Local Court of New South Wales 26 ALD 471; (1991) 26 NSWLR 131; 59 A Crim R 68 Australia - New South Wales circa 1991 LexisNexis AU flag 346
Harman v Secretary of State for the Home Department [1983] 1 AC 280; [1982] 1 All ER 532; [1982] 2 WLR 338 United Kingdom circa 1983 LexisNexis / Westlaw flag 960
R v Tait [1979] FCA 32; (1979) 24 ALR 473; (1979) 46 FLR 386 Federal Court of Australia Australia - Commonwealth 14 Jun 1979 AustLII flag 823
Attorney-General v Leveller Magazine Ltd [1979] AC 440; [1979] 1 All ER 745; [1979] 2 WLR 247; (1979) 68 Cr App R 342 United Kingdom circa 1979 LexisNexis / Westlaw flag 432
Dickason v Dickason [1913] ArgusLawRp 109; 17 CLR 50; 19 ALR 400 Argus Law Reports Australia 11 Sep 1913 AustLII flag 107
Scott v Scott [1913] UKHL 2; [1913] AC 417 House of Lords United Kingdom 5 May 1913 BAILII flag 16
1 Ch 5 1 Ch 5 Court of Chancery United Kingdom circa 2002 LexisNexis / Westlaw flag 17

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