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Ferguson v FCT     147

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
A1 Quality Concrete Tanks Pty Ltd v Civil and Allied Technical Constructions Pty Ltd (No 2)	[2017] VCC 1320	County Court of Victoria	Australia - Victoria	20 Sep 2017	AustLII		2
Adalopoulos v CMC International Pty Ltd	[2014] FWC 3467	Fair Work Commission	Australia	26 May 2014	AustLII		2
Alvarez Nino v Kuksal (No 4)	[2023] FedCFamC2G 1051	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	24 Nov 2023	AustLII		2
American Express International Inc v Commissioner of State Revenue	[2002] VCAT 376	Victorian Civil and Administrative Tribunal	Australia - Victoria	24 May 2002	AustLII
Applicant: Mr Fang-Ta Wei IRT Reference: N91/00029 #number 329	[1991] IRTA 329	Immigration Review Tribunal	Australia	18 Sep 1991	AustLII
Assad and Commissioner of Taxation (Taxation)	[2023] AATA 2995	Administrative Appeals Tribunal	Australia	15 Sep 2023	AustLII
Austin v Honeywell Ltd	[2013] FCCA 662; (2013) 277 FLR 372	Federal Circuit Court of Australia	Australia	28 Jun 2013	AustLII		7
Australian Securities and Investments Commission v PE Capital Funds Management Ltd (Admins Apptd)	[2022] FCA 76; (2022) 159 ACSR 1; 159 ASCR 1	Federal Court of Australia	Australia - Commonwealth	9 Feb 2022	AustLII		7
Bank of Western Australia Ltd v Maia Primanzon; Bank of Western Australia Ltd v Violetta Primanzon and Alexandre Pachkovski	[2010] NSWSC 862	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2010	AustLII		3
Basuki and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 630	Administrative Appeals Tribunal	Australia	21 Jun 2004	AustLII		5
Bell and Commonwealth Scientific and Research Organisation (CSIRO)	[2007] AATA 1569; 96 ALD 450; 46 AAR 1	Administrative Appeals Tribunal	Australia	20 Jul 2007	AustLII		3
Bell and Secretary, Department of Health (Freedom of information)	[2015] AATA 494	Administrative Appeals Tribunal	Australia	9 Jul 2015	AustLII		54
Bellbird Ridge Pty Ltd v Chief Commissioner of State Revenue	[2016] NSWSC 1637	Supreme Court of New South Wales	Australia - New South Wales	23 Nov 2016	AustLII		4
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII		24
Biodiversity Banking and Offsets Scheme	[2009] ATOCR 77	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Biodiversity Banking and Offsets Scheme	[2009] ATOCR CR2009/77	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Bryxl Pty Ltd as Trustee for the Kypu Trust & Commissioner of Taxation	[2015] AATA 89	Administrative Appeals Tribunal	Australia	19 Feb 2015	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Cadence (90) Investments Pty Ltd v Chalmers, in the matter of Chalmers	[2021] FCCA 29	Federal Circuit Court of Australia	Australia	20 Jan 2021	AustLII		1
Cadence (90) Investments Pty Ltd v Cheah, in the matter of Cheah	[2021] FCCA 30	Federal Circuit Court of Australia	Australia	20 Jan 2021	AustLII		1
Carpet Cleaners Warehouse v Awad	[2013] NSWDC 303	District Court of New South Wales	Australia - New South Wales	20 Dec 2013	AustLII		1
Chung and Minister for Immigration and Citizenship	[2008] AATA 819	Administrative Appeals Tribunal	Australia	15 Sep 2008	AustLII
Commissioner of State Taxation v t & S Liapis Pty Ltd	[2015] SASCFC 151	Supreme Court of South Australia - Full Court	Australia - South Australia	23 Oct 2015	AustLII		2
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092
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		49
Condon v Commissioner of Taxation	[2023] FCA 561	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII		14
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd	[2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304	High Court of Australia	Australia - Commonwealth	9 Feb 2022	AustLII		324
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR 51	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR CR2007/51	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Cronan and Commissioner of Taxation	[2014] AATA 745	Administrative Appeals Tribunal	Australia	15 Oct 2014	AustLII		1
Darnell v Stonehealth Pty Ltd (No 4)	[2021] FCA 823	Federal Court of Australia	Australia - Commonwealth	21 Jul 2021	AustLII		4
Delma Investments Pty Ltd v Commissioner of State Revenue	[2024] VSC 649	Supreme Court of Victoria	Australia - Victoria	25 Oct 2024	AustLII
Director of the Fair Work Building Industry Inspectorate v Linkhill Pty Ltd (No 7)	[2013] FCCA 1097	Federal Circuit Court of Australia	Australia	20 Dec 2013	AustLII		20
Edgely Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 16	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	4 Feb 2015	AustLII		1
Electoral Commission of Queensland v Palmer Leisure Australia Pty Ltd	[2022] QSC 169	Supreme Court of Queensland	Australia - Queensland	18 Aug 2022	AustLII
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 353	Federal Court of Australia	Australia - Commonwealth	12 May 1997	AustLII
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		34
Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd	[2015] FCAFC 37; (2015) 228 FCR 346; 321 ALR 404; (2015) 249 IR 256	Federal Court of Australia	Australia - Commonwealth	17 Mar 2015	AustLII		84
Ferella v Chief Commissioner of State Revenue (RD)	[2013] NSWADTAP 45	Administrative Decisions Tribunal	Australia - New South Wales	3 Oct 2013	AustLII		4
FFYS and Commissioner of Taxation (Taxation)	[2021] AATA 4844	Administrative Appeals Tribunal	Australia	24 Dec 2021	AustLII
Ford and Dairy Adjustment Authority	[2002] AATA 712; 71 ALD 788	Administrative Appeals Tribunal	Australia	21 Aug 2002	AustLII
Forough Bakhsh (Migration)	[2019] AATA 6708	Administrative Appeals Tribunal	Australia	28 Oct 2019	AustLII
Frigger v Trenfield (No 10)	[2021] FCA 1500; (2021) 397 ALR 24	Federal Court of Australia	Australia - Commonwealth	1 Dec 2021	AustLII		25
FTR 2012/D3 - Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 43-70 of the Fuel Tax Act 2006	[2012] ATODFTR FTR2012/D3	Australian Taxation Office	Australia - Commonwealth	27 Jun 2012	AustLII
Gauntlett v Repatriation Commission	[1991] FCA 498; (1991) 32 FCR 73; (1991) 24 ALD 79	Federal Court of Australia	Australia - Commonwealth	28 Oct 1991	AustLII		24
Geelong Grammar School re Construction, Forestry, Mining and Energy Union and Australian Workers' Union v Geelong Grammar School - PR925746	[2002] AIRC 1550	Australian Industrial Relations Commission	Australia	16 Dec 2002	AustLII
Gilbert and Commissioner of Taxation	[2010] AATA 882	Administrative Appeals Tribunal	Australia	10 Nov 2010	AustLII
Girgis v Poliwka (No 6)	[2019] WASC 230	Supreme Court of Western Australia	Australia - Western Australia	18 Sep 2019	AustLII		15
Giuseppe Caporale Structural Engineers Pty Ltd and Commissioner of Taxation	[2014] AATA 507	Administrative Appeals Tribunal	Australia	25 Jul 2014	AustLII
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII		55
Gould and Secretary, Department of Social Security	[1989] AATA 492	Administrative Appeals Tribunal	Australia	19 Jul 1989	AustLII
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
GRW and Residential Tenancies Authority	[2009] QICmr 13	Queensland Information Commissioner	Australia - Queensland	27 Feb 2009	AustLII
Hance v FCT; Hannebery v FCT	[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		197
Harper v Commissioner of State Revenue	[2005] VCAT 325; 58 ATR 432	Victorian Civil and Administrative Tribunal	Australia - Victoria	25 Feb 2005	AustLII		10
Haryanto and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 317	Administrative Appeals Tribunal	Australia	26 Mar 2004	AustLII		4
Hill and Commissioner of Taxation (Taxation)	[2019] AATA 1723	Administrative Appeals Tribunal	Australia	8 Jul 2019	AustLII
Hindrodjojo and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 724	Administrative Appeals Tribunal	Australia	7 Jul 2004	AustLII		14
Hitchin v Labourforce Solutions Pty Ltd	[2009] SASC 85; (2009) 184 IR 262	Supreme Court of South Australia	Australia - South Australia	1 Apr 2009	AustLII		6
Holzberger v Secretary, Department of Health and Ageing	[2006] AATA 769; 91 ALD 774	Administrative Appeals Tribunal	Australia	8 Sep 2006	AustLII
Hunt and Secretary, Department of Social Security	[1988] AATA 468	Administrative Appeals Tribunal	Australia	19 Apr 1988	AustLII
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII		48
Intercorp Pty Ltd As Trustee for Intercorp Trust and Commissioner of State Revenue	[2018] WASAT 90	State Administrative Tribunal of Western Australia	Australia - Western Australia	30 Aug 2018	AustLII		2
It 2237 - Income Tax : Sheep Leasing Scheme - FCT v Solling - FCT v Pepper	[1985] ATOITR IT2237	Australian Taxation Office	Australia - Commonwealth	31 Dec 1985	AustLII
It 226 - Cattle Leasing Scheme - Deductibility of Expenses	[1979] ATOITR IT226	Australian Taxation Office	Australia - Commonwealth	24 Oct 1979	AustLII
It 230 - Leasing of Cattle - Deductibility of Costs	[1981] ATOITR IT230	Australian Taxation Office	Australia - Commonwealth	21 Dec 1981	AustLII
Jiang v Minister for Home Affairs	[2019] FCA 91	Federal Court of Australia	Australia - Commonwealth	11 Feb 2019	AustLII		1
Jungstedt v ASIC	[2003] AATA 159; 73 ALD 105	Administrative Appeals Tribunal	Australia	14 Feb 2003	AustLII		5
Kaley and Commissioner of Taxation	[2011] AATA 480	Administrative Appeals Tribunal	Australia	8 Jul 2011	AustLII
Khanji and Secretary, Department of Social Services (Social services second review)	[2019] AATA 4258	Administrative Appeals Tribunal	Australia	18 Oct 2019	AustLII
Kriel and Minister for Immigration and Citizenship	[2008] AATA 433	Administrative Appeals Tribunal	Australia	23 May 2008	AustLII
Kwan and Commissioner of Taxation (Taxation)	[2021] AATA 4465	Administrative Appeals Tribunal	Australia	1 Dec 2021	AustLII
Lance and Commissioner of Taxation (Taxation)	[2024] AATA 11	Administrative Appeals Tribunal	Australia	5 Jan 2024	AustLII
Lederberger v Mediterranean Olives Financial Pty Ltd	[2012] VSCA 262; (2012) 38 VR 509	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Oct 2012	AustLII		59
Lee and Minister for Immigration and Citizenship	[2008] AATA 986	Administrative Appeals Tribunal	Australia	4 Nov 2008	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Leggett and Commissioner of Taxation	[2007] AATA 1737; 69 ATR 903; 97 ALD 463	Administrative Appeals Tribunal	Australia	3 Sep 2007	AustLII
Little and Commissioner of Taxation	[2006] AATA 949; 64 ATR 1180	Administrative Appeals Tribunal	Australia	9 Nov 2006	AustLII		1
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII		6
Makrylos v Commissioner of Taxation	[2023] FCA 971	Federal Court of Australia	Australia - Commonwealth	17 Aug 2023	AustLII
Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWCA 408; (2013) 97 ATR 818; [2013] ATC 20-429	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Dec 2013	AustLII		29
Matthews and Australian Securities and Investments Commission and Newmont Australia Ltd and Ryan and Knapp (Parties Joined)	[2014] AATA 769	Administrative Appeals Tribunal	Australia	24 Oct 2014	AustLII
Mavridis v Solagna, Milburn & Karafotias	[1999] SADC 74	District Court of South Australia	Australia - South Australia	1 Jun 1999	AustLII
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
McGlinn v FCT	[2018] FCA 1275; (2018) 361 ALR 312	Federal Court of Australia	Australia - Commonwealth	24 Aug 2018	AustLII		1
Mediterranean Olives Financial Pty Ltd v Lederberger	[2011] VSC 301	Supreme Court of Victoria	Australia - Victoria	1 Jul 2011	AustLII		6
Michael Wilson & Partners v Slater	[2014] FCCA 2871	Federal Circuit Court of Australia	Australia	19 Dec 2014	AustLII		5
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Minister of State for Employment, Workplace Relations and Small Business v Community & Public Sector Union	[2001] FCA 316; 109 FCR 303	Federal Court of Australia	Australia - Commonwealth	15 Jun 2001	AustLII		15
Minter v Minter	[2000] NSWSC 100; (2000) 10 BPR 18,133	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 2000	AustLII		10
Mould v Commissioner of State Revenue	[2014] VSC 268; (2014) 98 ATR 579	Supreme Court of Victoria	Australia - Victoria	12 Jun 2014	AustLII		11
Mould v Commissioner of State Revenue	[2015] VSCA 285; (2015) 2015 ATC 20-537	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Oct 2015	AustLII		6
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')	[1999] ATODMTROS MT1999/D1	Australian Taxation Office	Australia - Commonwealth	27 Oct 1999	AustLII
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Mussalli v Commissioner of Taxation	[2021] FCAFC 71	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		1
Nelson v Commissioner of Taxation	[2014] FCA 57	Federal Court of Australia	Australia - Commonwealth	11 Feb 2014	AustLII		3
Nelson v Commissioner of Taxation	[2014] FCAFC 163; 144 ALD 512	Federal Court of Australia	Australia - Commonwealth	2 Dec 2014	AustLII		6
NKCX and Commissioner of Taxation (Taxation)	[2019] AATA 124	Administrative Appeals Tribunal	Australia	13 Feb 2019	AustLII
Norris v Shepherd	[2022] TASMC 8	Magistrates Court of Tasmania	Australia - Tasmania	13 Dec 2022	AustLII
O ’ Neill v Commissioner for State Revenue	[2019] QCAT 132	Queensland Civil and Administrative Tribunal	Australia - Queensland	15 May 2019	AustLII		2
Olivedale Park Pty Ltd v Commissioner of State Revenue (Taxation)	[2012] VCAT 1874	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Dec 2012	AustLII
Oliver v Kempsey Shire Council	[1988] NSWLEC 99	Land and Environment Court of New South Wales	Australia - New South Wales	6 Dec 1988	AustLII
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3)	[2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII		185
Parker v HG Innovations	[2019] FCCA 278	Federal Circuit Court of Australia	Australia	11 Feb 2019	AustLII		2
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
Pedley v FCT	[2006] AATA 108; (2006) 62 ATR 1014	Administrative Appeals Tribunal	Australia	9 Feb 2006	AustLII		2
Peerless Marine Pty Ltd v FCT	[2006] AATA 765; (2006) 63 ATR 1303	Administrative Appeals Tribunal	Australia	8 Sep 2006	AustLII		9
Peter Fowler and Commissioner of Taxation (Taxation)	[2016] AATA 416	Administrative Appeals Tribunal	Australia	22 Jun 2016	AustLII
PGBR 2004/D1 - Energy Grants: off-road credits for fishing operations	[2004] ATODPGBR PGBR2004/D1	Australian Taxation Office	Australia - Commonwealth	25 Feb 2004	AustLII
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2		Australia	16 Nov 2000	AustLII		1
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2	High Court of Australia	Australia - Commonwealth	16 Nov 2000	AustLII		65
Prayitno and Minister for Immigration and Multicultural and Indigenous Affairs	[2005] AATA 980	Administrative Appeals Tribunal	Australia	6 Oct 2005	AustLII
Probin and Commissioner of Taxation (Taxation)	[2019] AATA 4597	Administrative Appeals Tribunal	Australia	8 Nov 2019	AustLII
Purvis v Dairy Adjustment Authority	[2005] AATA 233; 86 ALD 713	Administrative Appeals Tribunal	Australia	18 Mar 2005	AustLII		3
Puzey v Commissioner of Taxation	[2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		109
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		26
QT96/163-168 and Commissioner of Taxation	[1997] AATA 941; 36 ATR 1154	Administrative Appeals Tribunal	Australia	28 Aug 1997	AustLII
QT96/169-171 and Commissioner of Taxation	[1997] AATA 967; 37 ATR 1001	Administrative Appeals Tribunal	Australia	17 Sep 1997	AustLII
Quito Pty Ltd and Commissioner of State Revenue	[2014] WASAT 8	State Administrative Tribunal of Western Australia	Australia - Western Australia	17 Jan 2014	AustLII		3
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 981; 64 ATR 71	Federal Court of Australia	Australia - Commonwealth	2 Aug 2006	AustLII		10
Re Applicant and FCT (Case 15/2004)	[2004] AATA 1293; 58 ATR 1059	Administrative Appeals Tribunal	Australia	3 Dec 2004	AustLII		1
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Re Buchan and Dairy Adjustment Authority	[2002] AATA 644; 71 ALD 114	Administrative Appeals Tribunal	Australia	30 Jul 2002	AustLII		5
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Michael John Walker	[1984] FCA 194	Federal Court of Australia	Australia - Commonwealth	19 Jul 1984	AustLII		1
Re Commissioner of Taxation v Radnor Pty Ltd	[1991] FCA 390	Federal Court of Australia	Australia - Commonwealth	22 Aug 1991	AustLII
Re David Tate and Director-General of Social Security	[1984] AATA 327	Administrative Appeals Tribunal	Australia	6 Aug 1984	AustLII
Re Denehy and Superannuation Complaints Tribunal	[2012] AATA 608; (2012) 131 ALD 413	Administrative Appeals Tribunal	Australia	10 Sep 2012	AustLII		9
Re Drysdale and FCT	[2008] AATA 393; [2008] ATC 10-027; 69 ATR 717	Administrative Appeals Tribunal	Australia	14 May 2008	AustLII
Re Esther Shafer and Director-General of Social Security	[1983] AATA 278	Administrative Appeals Tribunal	Australia	19 Aug 1983	AustLII
Re: Fang-TA Wei Irt Reference No RQ91/00380 #number 329	[1991] IRTA 886	Immigration Review Tribunal	Australia	19 Sep 1991	AustLII
Re Goldberg and IFH Pty Ltd and FCT	[2008] AATA 1045; [2008] ATC 10-060; 71 ATR 434	Administrative Appeals Tribunal	Australia	20 Nov 2008	AustLII
Re Hattrick and FCT	[2008] AATA 301; [2008] ATC 10-019; 71 ATR 873	Administrative Appeals Tribunal	Australia	11 Apr 2008	AustLII		1
Re Jo and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 77; (2004) 38 AAR 394	Administrative Appeals Tribunal	Australia	28 Jan 2004	AustLII		39
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1
Re Murtagh and Commissioner of Taxation	[1984] AATA 249; (1984) 54 ALR 313; (1984) 6 ALD 112; (1984) 1 AAR 419; 15 ATR 787	Administrative Appeals Tribunal	Australia	5 Jul 1984	AustLII		160
Re Osborne and Australian Securities & Investments Commission	[2000] AATA 917; 35 ACSR 603	Administrative Appeals Tribunal	Australia	20 Oct 2000	AustLII		1
Re Permana and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 802	Administrative Appeals Tribunal	Australia	30 Jul 2004	AustLII		5
Re Peter William Tree and Secretary To the Department of Education	[1985] AATA 181	Administrative Appeals Tribunal	Australia	17 Jul 1985	AustLII
Re Phillips and Inspector-General in Bankruptcy	[2012] AATA 788; (2012) 131 ALD 564; (2012) 58 AAR 452	Administrative Appeals Tribunal	Australia	13 Nov 2012	AustLII		21
Re Phippen and FCT	[2005] AATA 952; 60 ATR 1271	Administrative Appeals Tribunal	Australia	30 Sep 2005	AustLII
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Rendyl Properties Pty Ltd and FCT	[2009] AATA 177; 72 ATR 275; [2009] ATC 10-082	Administrative Appeals Tribunal	Australia	18 Mar 2009	AustLII
Re Saxena and Dairy Adjustment Authority	[2005] AATA 53; 83 ALD 81	Administrative Appeals Tribunal	Australia	19 Jan 2005	AustLII
Re Secretary, Department of Social Security and Mustafa Ergul	[1991] AATA 92	Administrative Appeals Tribunal	Australia	17 Apr 1991	AustLII
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Re Te Velde and Director-General of Social Services	[1981] AATA 87; (1981) 3 ALN N111	Administrative Appeals Tribunal	Australia	21 Aug 1981	AustLII		83
Re Teo and Minister for Immigration and Citizenship	[2007] AATA 1118; (2007) 95 ALD 165	Administrative Appeals Tribunal	Australia	9 Mar 2007	AustLII		7
Re Touram Pty Ltd (As Trustee for the GKA Family Trust) and FCT	[2008] AATA 1167; [2008] ATC 10-070; 70 ATR 991	Administrative Appeals Tribunal	Australia	23 Dec 2008	AustLII
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Riha v Commissioner of Taxation	[2003] AATA 768; 53 ATR 1108	Administrative Appeals Tribunal	Australia	7 Aug 2003	AustLII		1
Rowsthorn and Commissioner of Taxation (Taxation)	[2017] AATA 602	Administrative Appeals Tribunal	Australia	5 May 2017	AustLII
Russell v FCT	[2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143	Federal Court of Australia	Australia - Commonwealth	30 Oct 2009	AustLII		19
Russo and Minister for Immigration and Citizenship	[2007] AATA 2054	Administrative Appeals Tribunal	Australia	11 Dec 2007	AustLII		4
San Remo Heights Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 4023	Administrative Appeals Tribunal	Australia	9 Oct 2020	AustLII
Selimovski and Secretary, Department of Social Security	[1989] AATA 307	Administrative Appeals Tribunal	Australia	15 Feb 1989	AustLII
Shaikh and Minister for Immigration and Multicultural and Indigenous Affairs	[2006] AATA 1119	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII		3
Smith v FCT	[2010] AATA 576; [2010] ATC 10-146; (2010) 79 ATR 934	Administrative Appeals Tribunal	Australia	5 Aug 2010	AustLII		9
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D3	Australian Taxation Office	Australia - Commonwealth	30 Apr 2008	AustLII
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
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		83
Stellar Call Centres Pty Ltd v CEPU	[2001] FCA 106; (2001) 106 FCR 302	Federal Court of Australia	Australia - Commonwealth	21 Feb 2001	AustLII		17
Stone v Commissioner of Taxation	[2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII		14
Sutislio and Minister for Immigration, Multicultural and Indigenous Affairs	[2004] AATA 907	Administrative Appeals Tribunal	Australia	27 Aug 2004	AustLII
Sutoyo and Minister for Immigration and Multicultural and Indigenous Affairs	[2004] AATA 604	Administrative Appeals Tribunal	Australia	14 Jun 2004	AustLII		2
SWPD and Commissioner of Taxation (Taxation)	[2020] AATA 555	Administrative Appeals Tribunal	Australia	18 Mar 2020	AustLII
T & S Liapis Pty Ltd v Commissioner of State Taxation	[2015] SASC 63; (2015) 124 SASR 1	Supreme Court of South Australia	Australia - South Australia	22 Apr 2015	AustLII		7
Taxpayer K v Fiji Revenue and Customs Authority	[2013] FJTT 10		Fiji	31 May 2013	PacLII		4
Taxpayer N v Fiji Revenue & Cutoms Authority	[2013] FJTT 5		Fiji	6 Mar 2013	PacLII
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Timms and Department of Employment, Vocational Education, Training and Industrial Relations	[1993] QICmr 7; 1 QAR 270	Queensland Information Commissioner	Australia - Queensland	17 Dec 1993	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR TR2001/14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR TR2005/1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2007/10 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions	[2007] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/10 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions	[2007] ATOTR TR2007/10	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/11 - Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia	[2007] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/11 - Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia	[2007] ATOTR TR2007/11	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business	[2008] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business	[2008] ATOTR TR2008/2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 93/9 - Income tax: deferral of deductions for trading stock purchases involving prepayments	[1993] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/9 - Income tax: deferral of deductions for trading stock purchases involving prepayments	[1993] ATOTR TR93/9	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR TR95/6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR TR97/11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Tyler v Raven	[2015] SASC 171	Supreme Court of South Australia	Australia - South Australia	29 Oct 2015	AustLII
Utopia Financial Services Pty Ltd and Australian Securities and Investments Commission (Freedom of information)	[2017] AATA 269	Administrative Appeals Tribunal	Australia	28 Feb 2017	AustLII		12
Varitimos v The Commissioner of State Revenue	[2024] QCAT 71	Queensland Civil and Administrative Tribunal	Australia - Queensland	7 Feb 2024	AustLII
VCA v Australian Prudential Regulation Authority	[2008] AATA 580; (2008) 105 ALD 236	Administrative Appeals Tribunal	Australia	4 Jul 2008	AustLII		19
VCK and Commissioner of Taxation	[2006] AATA 1073; 64 ATR 1273	Administrative Appeals Tribunal	Australia	12 Dec 2006	AustLII
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII		73
Volodin and Secretary, Attorney-General's Department	[2021] AATA 1434	Administrative Appeals Tribunal	Australia	19 May 2021	AustLII
Watson v Deputy Commissioner of Taxation	[2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348	Federal Court of Australia	Australia - Commonwealth	8 Aug 2008	AustLII		4
Weng v Minister for Immigration	[2010] FMCA 670	Federal Magistrates Court of Australia	Australia	3 Sep 2010	AustLII		5
XTJT and Commissioner of Taxation	[2013] AATA 936	Administrative Appeals Tribunal	Australia	23 Dec 2013	AustLII
Ypfd and FCT Re	[2014] AATA 9	Administrative Appeals Tribunal	Australia	10 Jan 2014	AustLII		2
Zhang and Minister for Immigration and Citizenship	[2011] AATA 292	Administrative Appeals Tribunal	Australia	4 May 2011	AustLII
060886053	[2007] MRTA 211	Migration Review Tribunal	Australia	6 Jun 2007	AustLII
[2016] Hkcfi 669 (2 June 2016)	[2016] HKCFI 669	Hong Kong Court of First Instance	Hong Kong	2 Jun 2016	HKLII		1

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Choosing the Right Joint Venture Structure for a Farmin or Farmout"	(2002) 5 Journal of Australian Taxation 60	Birch, Charles	Australia	circa 2002	AustLII		7
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"High Court Decision in Commissioner of Taxation v Stone and Its Impact on Sport in Australia, The"	(2005) 12 James Cook University Law Review 112	Davies, Chris	Australia	circa 2005	AustLII
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 24	Logan, Justice John	Australia	circa 2014	AustLII
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 20	Logan, Justice John	Australia	circa 2014	AustLII
"The Tax Offset for Entrepreneurs: A Critical Review of the 25 Per Cent Tax Offset for Small Business"	[2006] JlATaxTA 7	McLaren, John	Australia	circa 2006	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Da Costa v Cockburn Salvage & Trading Pty Ltd	[1970] HCA 43; (1970) 124 CLR 192; [1971] ALR 97; 44 ALJR 455	High Court of Australia	Australia - Commonwealth	10 Nov 1970	AustLII		207
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII		79
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII		168
FCT v Hatchett	[1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557	High Court of Australia	Australia - Commonwealth	22 Oct 1971	AustLII		127
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927			57
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		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		107
Paterson v Paterson	[1953] HCA 74; (1953) 89 CLR 212; [1953] ALR 1095; (1953) 8 CA 74	High Court of Australia	Australia - Commonwealth	18 Nov 1953	AustLII		223
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU		131
Trautwein v FCT	[1936] HCA 46; (1936) 56 CLR 196	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII		35
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		111
Warren v Coombes	[1979] HCA 9; (1979) 142 CLR 531; (1979) 23 ALR 405; (1979) 53 ALJR 293	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		2042
Whim Creek Consolidated NL v Commissioner of Taxation (Cth)	[1977] FCA 19; (1977) 31 FLR 146; (1977) 17 ALR 421; 8 ATR 154	Federal Court of Australia	Australia - Commonwealth	16 Nov 1977	AustLII		26