LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Martin v FCT     107

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Lance and Commissioner of Taxation (Taxation)	[2024] AATA 11	Administrative Appeals Tribunal	Australia	5 Jan 2024	AustLII
Assad and Commissioner of Taxation (Taxation)	[2023] AATA 2995	Administrative Appeals Tribunal	Australia	15 Sep 2023	AustLII
DQTB and Commissioner of Taxation	[2023] AATA 515	Administrative Appeals Tribunal	Australia	28 Mar 2023	AustLII		2
RWPY and Commissioner of Taxation (Taxation)	[2021] AATA 4921	Administrative Appeals Tribunal	Australia	24 Dec 2021	AustLII
FFYS and Commissioner of Taxation (Taxation)	[2021] AATA 4844	Administrative Appeals Tribunal	Australia	24 Dec 2021	AustLII
Kwan and Commissioner of Taxation (Taxation)	[2021] AATA 4465	Administrative Appeals Tribunal	Australia	1 Dec 2021	AustLII
Allen and Commissioner of Taxation (Taxation)	[2021] AATA 2768	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
Allzams Trust and Commissioner of Taxation (Taxation)	[2021] AATA 2767	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
Hill and Commissioner of Taxation (Taxation)	[2019] AATA 1723	Administrative Appeals Tribunal	Australia	8 Jul 2019	AustLII
Rowsthorn and Commissioner of Taxation (Taxation)	[2017] AATA 602	Administrative Appeals Tribunal	Australia	5 May 2017	AustLII
Cronan and Commissioner of Taxation	[2014] AATA 745	Administrative Appeals Tribunal	Australia	15 Oct 2014	AustLII		1
Giuseppe Caporale Structural Engineers Pty Ltd and Commissioner of Taxation	[2014] AATA 507	Administrative Appeals Tribunal	Australia	25 Jul 2014	AustLII
Ypfd and FCT Re	[2014] AATA 9	Administrative Appeals Tribunal	Australia	10 Jan 2014	AustLII		2
Mehta and Commissioner of Taxation	[2012] AATA 208	Administrative Appeals Tribunal	Australia	13 Apr 2012	AustLII
Re The Taxpayer and Commissioner of Taxation	[2011] AATA 545; (2011) 84 ATR 659	Administrative Appeals Tribunal	Australia	5 Aug 2011	AustLII		3
Gilbert and Commissioner of Taxation	[2010] AATA 882	Administrative Appeals Tribunal	Australia	10 Nov 2010	AustLII
Smith v FCT	[2010] AATA 576; [2010] ATC 10-146; (2010) 79 ATR 934	Administrative Appeals Tribunal	Australia	5 Aug 2010	AustLII		9
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 Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Re Hattrick and FCT	[2008] AATA 301; [2008] ATC 10-019; 71 ATR 873	Administrative Appeals Tribunal	Australia	11 Apr 2008	AustLII		1
VCK and Commissioner of Taxation	[2006] AATA 1073; 64 ATR 1273	Administrative Appeals Tribunal	Australia	12 Dec 2006	AustLII
Peerless Marine Pty Ltd v FCT	[2006] AATA 765; (2006) 63 ATR 1303	Administrative Appeals Tribunal	Australia	8 Sep 2006	AustLII		9
Athineos and Commissioner of Taxation	[2006] AATA 661; 63 ATR 1291	Administrative Appeals Tribunal	Australia	26 Jul 2006	AustLII
Pedley v FCT	[2006] AATA 108; (2006) 62 ATR 1014	Administrative Appeals Tribunal	Australia	9 Feb 2006	AustLII		2
Kennedy and Commissioner of Taxation	[2005] AATA 329; 59 ATR 1030	Administrative Appeals Tribunal	Australia	13 Apr 2005	AustLII		1
Re VBF and FCT	[2005] AATA 226; 58 ATR 1332	Administrative Appeals Tribunal	Australia	17 Mar 2005	AustLII		1
Jungstedt v ASIC	[2003] AATA 159; 73 ALD 105	Administrative Appeals Tribunal	Australia	14 Feb 2003	AustLII		5
Ford and Dairy Adjustment Authority	[2002] AATA 712; 71 ALD 788	Administrative Appeals Tribunal	Australia	21 Aug 2002	AustLII
Re Buchan and Dairy Adjustment Authority	[2002] AATA 644; 71 ALD 114	Administrative Appeals Tribunal	Australia	30 Jul 2002	AustLII		5
Reiger and Commissioner of Taxation	[2002] AATA 88; 49 ATR 1022	Administrative Appeals Tribunal	Australia	15 Feb 2002	AustLII
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Re Osborne and Australian Securities & Investments Commission	[2000] AATA 917; 35 ACSR 603	Administrative Appeals Tribunal	Australia	20 Oct 2000	AustLII		1
QT96/169-171 and Commissioner of Taxation	[1997] AATA 967; 37 ATR 1001	Administrative Appeals Tribunal	Australia	17 Sep 1997	AustLII
QT96/163-168 and Commissioner of Taxation	[1997] AATA 941; 36 ATR 1154	Administrative Appeals Tribunal	Australia	28 Aug 1997	AustLII
NT94/123-128 and Commissioner of Taxation	[1996] AATA 311; (1996) 33 ATR 1243	Administrative Appeals Tribunal	Australia	12 Sep 1996	AustLII		3
VT93/130-132 and Commissioner of Taxation	[1994] AATA 494; 28 ATR 1144	Administrative Appeals Tribunal	Australia	11 May 1994	AustLII
Re Taxation Appeals	[1994] AATA 4; 27 ATR 1215	Administrative Appeals Tribunal	Australia	14 Jan 1994	AustLII
VT87/1314, VT87/1315 and Commissioner of Taxation	[1990] AATA 762	Administrative Appeals Tribunal	Australia	12 Nov 1990	AustLII
VT87/1625 and Commissioner of Taxation	[1990] AATA 33; (1990) 21 ATR 3268	Administrative Appeals Tribunal	Australia	16 Feb 1990	AustLII		2
VT87/2367 and Commissioner of Taxation	[1990] AATA 27; 21 ATR 3291	Administrative Appeals Tribunal	Australia	13 Feb 1990	AustLII
QT89/381 and Commissioner of Taxation	[1989] AATA 279; 21 ATR 3140	Administrative Appeals Tribunal	Australia	28 Dec 1989	AustLII		1
Trawl Industries of Australia Pty Ltd and Secretary, Department of Primary Industries and Energy	[1989] AATA 480	Administrative Appeals Tribunal	Australia	7 Jul 1989	AustLII
WT83/194 and Commissioner of Taxation	[1988] AATA 646; 19 ATR 3869	Administrative Appeals Tribunal	Australia	7 Sep 1988	AustLII
Re Taxation Appeals	[1988] AATA 5	Administrative Appeals Tribunal	Australia	6 Jan 1988	AustLII
AT84/20 and Commissioner of Taxation	[1987] AATA 810; 18 ATR 3959	Administrative Appeals Tribunal	Australia	19 Oct 1987	AustLII
AT86/157-159; AT86/475 and Commissioner of Taxation	[1987] AATA 341; 18 ATR 3906	Administrative Appeals Tribunal	Australia	25 Sep 1987	AustLII
AT86/666 and Commissioner of Taxation	[1987] AATA 340; 18 ATR 3910	Administrative Appeals Tribunal	Australia	25 Sep 1987	AustLII
AT86/292-295 and Commissioner of Taxation	[1987] AATA 789; 18 ATR 3903	Administrative Appeals Tribunal	Australia	25 Sep 1987	AustLII
VT85/282 and Commissioner of Taxation	[1987] AATA 45; 18 ATR 3438	Administrative Appeals Tribunal	Australia	17 Feb 1987	AustLII
Re Alexander Musgrave and Secretary To the Department of Primary Industry	[1986] AATA 403	Administrative Appeals Tribunal	Australia	10 Dec 1986	AustLII
B395/1984 and Commissioner of Taxation	[1986] AATA 400	Administrative Appeals Tribunal	Australia	8 Dec 1986	AustLII
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
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 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
CR 2008/59 - Income tax: tax treatment of Commercial Horse Assistance Payments to primary carers of commercial horses affected by the equine influenza quarantine	[2008] ATOCR 59	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 2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/59 - Income tax: tax treatment of Commercial Horse Assistance Payments to primary carers of commercial horses affected by the equine influenza quarantine	[2008] ATOCR CR2008/59	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2005/15 - Income tax: tax consequences of financial contracts for differences	[2005] ATOTR TR2005/15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/15 - Income tax: tax consequences of financial contracts for differences	[2005] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	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 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2000/4 - Fringe benefits tax: meaning of 'business premises'	[2000] ATOTR TR2000/4	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/4 - Fringe benefits tax: meaning of 'business premises'	[2000] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR TR1999/17	Australian Taxation Office	Australia - Commonwealth	circa 1999	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
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
Evans v Brannelly	[2008] QDC 269	District Court of Queensland	Australia - Queensland	21 Nov 2008	AustLII		2
Bates v Bechara (No 2)	[2021] FCCA 1809	Federal Circuit Court of Australia	Australia	5 Aug 2021	AustLII		4
Michael Wilson & Partners v Slater	[2014] FCCA 2871	Federal Circuit Court of Australia	Australia	19 Dec 2014	AustLII		5
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
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Nelson v Commissioner of Taxation	[2014] FCA 57	Federal Court of Australia	Australia - Commonwealth	11 Feb 2014	AustLII		3
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
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII		16
Riddell v FCT	[2007] FCA 1818; (2007) 68 ATR 757	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		4
Ell v Commissioner of Taxation	[2006] FCA 71	Federal Court of Australia	Australia - Commonwealth	10 Feb 2006	AustLII		7
Vance v Commissioner of Taxation	[2005] FCA 1163; 146 FCR 440; 60 ATR 536	Federal Court of Australia	Australia - Commonwealth	24 Aug 2005	AustLII		1
Woods v Deputy Commissioner of Taxation	[1999] FCA 1589; (1999) 43 ATR 491	Federal Court of Australia	Australia - Commonwealth	17 Dec 1999	AustLII		8
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
Re Peter Babka v Commissioner of Taxation	[1989] FCA 383	Federal Court of Australia	Australia - Commonwealth	21 Sep 1989	AustLII
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII		37
Re Donald Murray Crow v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 290	Federal Court of Australia	Australia - Commonwealth	17 Aug 1988	AustLII
Re Srecko George Brajkovich v the Commissioner of Taxation	[1988] FCA 190	Federal Court of Australia	Australia - Commonwealth	9 Jun 1988	AustLII
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		147
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
Commissioner of Taxation v Stone	[2004] HCATrans 368	High Court of Australia	Australia - Commonwealth	29 Sep 2004	AustLII
Langford v FCT	[1954] HCA 54; (1954) 92 CLR 517	High Court of Australia	Australia - Commonwealth	28 Oct 1954	AustLII		1
Lee Yee Shing v Commissioner of Inland Revenue	[2008] HKCFA 105; [2008] 2 HKC 436; (2008) 11 HKCFAR 6; [2008] 3 HKLRD 51	Hong Kong Court of Final Appeal	Hong Kong	31 Jan 2008	HKLII		35
Yuan v Huang	[2023] NSWSC 1021	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 2023	AustLII		2
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
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
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
Taxpayer A v Minister of Revenue	[2014] TOSC 19	Supreme Court of Tonga	Tonga	19 Sep 2014	PacLII
Delma Investments Pty Ltd v Commissioner of State Revenue	[2024] VSC 649	Supreme Court of Victoria	Australia - Victoria	25 Oct 2024	AustLII
CDPV Pty Ltd v Commissioner of State Revenue	[2016] VSC 322; (2016) 103 ATR 385	Supreme Court of Victoria	Australia - Victoria	10 Jun 2016	AustLII		27
CDPV Pty Ltd v Commissioner of State Revenue (Vic)	[2017] VSCA 89; [2017] ATC 20-616	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Apr 2017	AustLII		11
Pilbara Infrastructure Pty Ltd v Brockman Iron Pty Ltd (No 2)	[2014] WASC 345	Supreme Court of Western Australia	Australia - Western Australia	28 Jan 2015	AustLII		19
Marrone v Commissioner of State Revenue (Review & Regulation List)	[2014] VCAT 1137	Victorian Civil and Administrative Tribunal	Australia - Victoria	10 Sep 2014	AustLII		1
Taxpayer N v Fiji Revenue & Cutoms Authority	[2013] FJTT 5		Fiji	6 Mar 2013	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"A tax trifecta"	[1990] RevenueLawJl 17	Beyer, Vicki L	Australia	circa 1990	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Tax Accounting Concessions for Small Business Entities: one Small Step for Business"	[2008] JlATaxTA 18	Kenny, Paul	Australia	circa 2008	AustLII
"Drilling Funds"	[1983] AUMPLawAYbk 11	Sharwood, M	Australia	circa 1983	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
CDPV Pty Ltd v Commissioner of State Revenue	[2016] VSC 322; (2016) 103 ATR 385	Supreme Court of Victoria	Australia - Victoria	10 Jun 2016	AustLII		27
CDPV Pty Ltd v Commissioner of State Revenue (Vic)	[2017] VSCA 89; [2017] ATC 20-616	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Apr 2017	AustLII		11
Pilbara Infrastructure Pty Ltd v Brockman Iron Pty Ltd (No 2)	[2014] WASC 345	Supreme Court of Western Australia	Australia - Western Australia	28 Jan 2015	AustLII		19
Marrone v Commissioner of State Revenue (Review & Regulation List)	[2014] VCAT 1137	Victorian Civil and Administrative Tribunal	Australia - Victoria	10 Sep 2014	AustLII		1
Vandenberg v Commissioner of Taxation	(1933) 50 WN (NSW) 238; 2 ATD 343		Australia - New South Wales	circa 1933			5
FCT v Hines	(1952) 9 ATD 413		Australia	circa 1952			11
McFarlane v Commissioner of Taxation	(1952) 9 ATD 344		Australia	circa 1952			1
McEvoy v FCT	(1950) 9 ATD 206		Australia	circa 1950			12
Taxpayer N v Fiji Revenue & Cutoms Authority	[2013] FJTT 5		Fiji	6 Mar 2013	PacLII
Powell v Streatham Manor Nursing Home	[1935] AC 243; [1935] All ER 58; 152 LT 563; 80 Sol Jo 243; 104 LJKB 304		United Kingdom	circa 1935	LexisNexis / Westlaw		349
Graham v Green	(1925) 2 KB 37; [1925] All ER 690		United Kingdom	circa 1925	LexisNexis / Westlaw		37