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Lighthouse Philatelics Pty Ltd v Commissioner of Taxation   flag  92

[1991] FCA 506; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257
Federal Court of Australia
Australia - Commonwealth
30th October, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Zaiter and Comcare (Compensation) [2022] AATA 2353 Administrative Appeals Tribunal Australia 19 Jul 2022 AustLII flag 1
KPTT and Commissioner of Taxation (Taxation) [2020] AATA 5309 Administrative Appeals Tribunal Australia 21 Dec 2020 AustLII flag 1
Cassaniti and Commissioner of Taxation (Taxation) [2020] AATA 3447 Administrative Appeals Tribunal Australia 8 Sep 2020 AustLII flag 2
Beneficiary and Commissioner of Taxation (Taxation) [2020] AATA 3136 Administrative Appeals Tribunal Australia 26 Aug 2020 AustLII flag
DWTR and Child Support Registrar (Child support second review) [2020] AATA 363 Administrative Appeals Tribunal Australia 20 Feb 2020 AustLII flag
Trustee for the Dalby Family Trust and Commissioner of Taxation (Taxation) [2019] AATA 5241 Administrative Appeals Tribunal Australia 27 Nov 2019 AustLII flag 1
Moignard and Commissioner of Taxation (Taxation) [2017] AATA 1661 Administrative Appeals Tribunal Australia 6 Oct 2017 AustLII flag
Primary Health Care Ltd and Commissioner of Taxation (Taxation) [2017] AATA 393 Administrative Appeals Tribunal Australia 29 Mar 2017 AustLII flag 1
TVKS and Commissioner of Taxation (Taxation) [2016] AATA 1010 Administrative Appeals Tribunal Australia 9 Dec 2016 AustLII flag 1
DTMP and Commissioner of Taxation (Taxation) [2016] AATA 684 Administrative Appeals Tribunal Australia 6 Sep 2016 AustLII flag 3
Gordon v Greenup [2012] FMCA 1042 Federal Magistrates Court of Australia Australia 16 Nov 2012 AustLII flag 2
Carroll v Webb [2011] SSATACSA 24 Australian Social Security Appeals Tribunal Australia 3 Oct 2011 AustLII flag
YWXJ and Commissioner of Taxation, Re [2010] AATA 326; (2010) 115 ALD 457 Administrative Appeals Tribunal Australia 4 May 2010 AustLII flag 3
Michael Alleman and Karen Alleman v MacDonnell Shire Council [2009] AIRC 322 Australian Industrial Relations Commission Australia 16 Apr 2009 AustLII flag
Cumins and Commissioner of Taxation, Re [2008] AATA 716; (2008) 74 ATR 246; (2008) 105 ALD 190 Administrative Appeals Tribunal Australia 14 Aug 2008 AustLII flag 1
Roccaro and Secretary, Department of Education, Employment and Workplace Relations [2008] AATA 299 Administrative Appeals Tribunal Australia 15 Apr 2008 AustLII flag
Ashley John Wood v Wattyl Australia Pty Ltd [2007] AIRC 585 Australian Industrial Relations Commission Australia 9 Aug 2007 AustLII flag
Kenneth Maxwell Dawson v Broons Hire (SA) Pty Ltd - PR973408 [2006] AIRC 443 Australian Industrial Relations Commission Australia 25 Jul 2006 AustLII flag
Re Proctor and Commissioner of Taxation [2005] AATA 389; (2005) 87 ALD 247; 59 ATR 1064 Administrative Appeals Tribunal Australia 2 May 2005 AustLII flag 14
McGrory and Commissioner of Taxation [2004] AATA 609; 56 ATR 1091; 82 ALD 216 Administrative Appeals Tribunal Australia 11 Jun 2004 AustLII flag 2
Owen Stuart Barry v Thiess Pty Ltd - PR945275 [2004] AIRC 317 Australian Industrial Relations Commission Australia 1 Apr 2004 AustLII flag
John Anthony Robinson v Dickens Real Estate Pty Ltd - PR929445 [2003] AIRC 305 Australian Industrial Relations Commission Australia 27 Mar 2003 AustLII flag
Wayne Stewart Rhodes v BTR Automotive - PR919803 [2002] AIRC 764 Australian Industrial Relations Commission Australia 5 Jul 2002 AustLII flag
John Eather v P & O Ports Ltd - PR913954 [2002] AIRC 112 Australian Industrial Relations Commission Australia 4 Feb 2002 AustLII flag
Phillips v Australian Girls ’ Choir Pty Ltd [2001] FMCA 109 Federal Magistrates Court of Australia Australia 28 Nov 2001 AustLII flag 124
H Alshakshir v Select Contractors Pty Ltd - PR906853 [2001] AIRC 752 Australian Industrial Relations Commission Australia 26 Jul 2001 AustLII flag
M Ottinger v Pierlite Pty Ltd - PR906834 [2001] AIRC 736 Australian Industrial Relations Commission Australia 23 Jul 2001 AustLII flag
Re Bell and Deputy Commissioner of Taxation [2001] AATA 598; 48 ATR 1001 Administrative Appeals Tribunal Australia 28 Jun 2001 AustLII flag 4
D G Fabricato v Australia & New Zealand Banking Group Ltd - PR903342 [2001] AIRC 428 Australian Industrial Relations Commission Australia 3 May 2001 AustLII flag
Chi Thanh Nguyen v Australia Post - PR903453 [2001] AIRC 362 Australian Industrial Relations Commission Australia 12 Apr 2001 AustLII flag
R Gibson v Pontil Drilling - PR902647 [2001] AIRC 275 Australian Industrial Relations Commission Australia 23 Mar 2001 AustLII flag
QX00/C and Companies Auditors and Liquidators Disciplinary Board and Australian Securities and Investments Commission [2000] AATA 114 Administrative Appeals Tribunal Australia 17 Feb 2000 AustLII flag 1
Barbieri and Comcare [1999] AATA 878 Administrative Appeals Tribunal Australia 23 Nov 1999 AustLII flag
Swaffer and Secretary, Department of Family and Community Services [1999] AATA 812 Administrative Appeals Tribunal Australia 29 Oct 1999 AustLII flag
D A Mansfield v G & O Pasfield Holdings Pty Ltd - 1282/99 N Print S0382 [1999] AIRC 1220 Australian Industrial Relations Commission Australia 28 Oct 1999 AustLII flag
Johnson and Veterans' Review Board [1999] AATA 745 Administrative Appeals Tribunal Australia 8 Oct 1999 AustLII flag 2
John Thomas v Chubb Security - 503/99 S Print R4883 [1999] AIRC 529 Australian Industrial Relations Commission Australia 20 May 1999 AustLII flag
Suzanne Johnstone v Westpac Banking Corporation - 293/99 S Print R3197 [1999] AIRC 294 Australian Industrial Relations Commission Australia 25 Mar 1999 AustLII flag
Violeta Najdovska and Secretary, Department of Social Security [1998] AATA 857 Administrative Appeals Tribunal Australia 30 Oct 1998 AustLII flag
NT97/243 and Deputy Commissioner of Taxation [1998] AATA 263; 38 ATR 1119 Administrative Appeals Tribunal Australia 9 Apr 1998 AustLII flag
1441/97 S Print P7001 [1997] AIRC 1232 Australian Industrial Relations Commission Australia 4 Dec 1997 AustLII flag
1376/97 S Print P6668 [1997] AIRC 1189 Australian Industrial Relations Commission Australia 27 Nov 1997 AustLII flag
Applicant: Kazune Miki IRT Reference: Q97/00728 #number 10017 [1997] IRTA 10017 Immigration Review Tribunal Australia 18 Jul 1997 AustLII flag
587/97 M Print P1433 [1997] AIRC 480 Australian Industrial Relations Commission Australia 30 May 1997 AustLII flag
Confidential and Commissioner of Taxation [1997] AATA 157 Administrative Appeals Tribunal Australia 9 May 1997 AustLII flag
Clark v Ringwood Private Hospital [1997] AIRC 344 Australian Industrial Relations Commission Australia 29 Apr 1997 AustLII flag 3
AT96/49 and Commissioner of Taxation [1997] AATA 98; 35 ATR 1114 Administrative Appeals Tribunal Australia 25 Mar 1997 AustLII flag 1
Serj Mansour and Australia Post [1996] AATA 416 Administrative Appeals Tribunal Australia 19 Nov 1996 AustLII flag
Secretary, Department of Social Security and Stephen Hickman [1996] AATA 262 Administrative Appeals Tribunal Australia 31 Jul 1996 AustLII flag
Re Secretary, Department of Social Security and VYS [1995] AATA 371 Administrative Appeals Tribunal Australia 15 Dec 1995 AustLII flag 3
NT94/64 and Commissioner of Taxation [1995] AATA 483; 30 ATR 1252 Administrative Appeals Tribunal Australia 31 Mar 1995 AustLII flag
NT93/323-324 and Commissioner of Taxation [1995] AATA 36 Administrative Appeals Tribunal Australia 16 Feb 1995 AustLII flag
Bearman and Telstra Corporation Ltd [1995] AATA 433 Administrative Appeals Tribunal Australia 8 Feb 1995 AustLII flag
Pirelli Tyres Aust Pty Ltd and Chief Executive Officer of Customs [1994] AATA 557 Administrative Appeals Tribunal Australia 22 Jun 1994 AustLII flag
Doris May Rowe and Comcare [1993] AATA 167 Administrative Appeals Tribunal Australia 1 Jun 1993 AustLII flag
Re Taxation Appeals [1992] AATA 277 Administrative Appeals Tribunal Australia 10 Sep 1992 AustLII flag
Re Naupoto, Viliami and Commissioner for Housing [1996] ACTAAT 145 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 30 May 1996 AustLII flag 5
Commissioner of Taxation v Ross [2021] FCA 766; (2021) 174 ALD 77 Federal Court of Australia Australia - Commonwealth 9 Jul 2021 AustLII flag 27
Addy v Commissioner of Taxation [2019] FCA 1768 Federal Court of Australia Australia - Commonwealth 30 Oct 2019 AustLII flag 7
Lewski v Commissioner of Taxation [2017] FCAFC 145; (2017) 254 FCR 14 Federal Court of Australia Australia - Commonwealth 18 Sep 2017 AustLII flag 19
Hii v Commissioner of Taxation [2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501 Federal Court of Australia Australia - Commonwealth 23 Apr 2015 AustLII flag 14
LHRC v Deputy Commissioner of Taxation (No 3) [2015] FCA 52; (2015) 326 ALR 77 Federal Court of Australia Australia - Commonwealth 6 Feb 2015 AustLII flag 12
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR TR2011/5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd [2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212 Federal Court of Australia Australia - Commonwealth 17 Sep 2010 AustLII flag 25
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 flag 24
Clark v FCT [2007] FCA 1426; 67 ATR 224 Federal Court of Australia Australia - Commonwealth 12 Sep 2007 AustLII flag 6
Ramsden v FCT [2004] FCA 632; 56 ATR 42 Federal Court of Australia Australia - Commonwealth 21 May 2004 AustLII flag 10
Pantral Pty Ltd v Commissioner of Taxation [2002] FCA 636; 120 FCR 371; 50 ATR 78 Federal Court of Australia Australia - Commonwealth 7 May 2002 AustLII flag
Silly Solly Management Pty Ltd v FCT [2001] FCA 710; 47 ATR 332 Federal Court of Australia Australia - Commonwealth 8 Jun 2001 AustLII flag 1
Brown v FCT [1999] FCA 563; (1999) 42 ATR 118 Federal Court of Australia Australia - Commonwealth 6 May 1999 AustLII flag 159
Zizza v FCT [1999] FCA 37; (1999) 42 ATR 371; (1999) 55 ALD 451 Federal Court of Australia Australia - Commonwealth 1 Feb 1999 AustLII flag 90
McLean v Commissioner of Taxation [1996] FCA 1459; (1996) 66 FCR 106; 32 ATR 647 Federal Court of Australia Australia - Commonwealth 10 May 1996 AustLII flag 8
Kimberly-Clark Australia Pty Ltd v Commissioner of Taxation [1994] FCA 1014 Federal Court of Australia Australia - Commonwealth 13 Apr 1994 AustLII flag
Rossi June Harris v Beverley Moore, Delegate of the Secretary of the Department of Health Housing and Community Services and the Department of Health Housing and Community Services [1993] FCA 565 Federal Court of Australia Australia - Commonwealth 25 Nov 1993 AustLII flag
Comcare v A ’ Hearn [1993] FCA 498; (1993) 45 FCR 441; (1993) 119 ALR 85; (1993) 18 AAR 366 Federal Court of Australia Australia - Commonwealth 12 Oct 1993 AustLII flag 651
Szajntop v The Commissioner of Taxation [1993] FCA 231 Federal Court of Australia Australia - Commonwealth 13 May 1993 AustLII flag 1
Ma v FCT [1992] FCA 359; (1992) 37 FCR 225; 27 ALD 601; 23 ATR 485 Federal Court of Australia Australia - Commonwealth 30 Jul 1992 AustLII flag 83
Re Sonia Szajntop v Paul Gerber and the Commissioner of Taxation of the Commonweath of Australia [1992] FCA 312 Federal Court of Australia Australia - Commonwealth 1 Jul 1992 AustLII flag
Tourism Holdings Australia Pty Ltd v Commissioner of Taxation [2005] NTCA 3; (2005) 15 NTLR 80; 59 ATR 145 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 15 Apr 2005 AustLII flag 15
Commissioner of Taxes v Tourism Holdings Ltd [2002] NTCA 10; (2002) 171 FLR 166; (2002) 12 NTLR 48; 51 ATR 256 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 30 Oct 2002 AustLII flag 6
Tourism Holdings v Commissioner of Taxes [2002] NTSC 1; 166 FLR 368; 48 ATR 530 Supreme Court of the Northern Territory Australia - Northern Territory 9 Jan 2002 AustLII flag
Market Square (Qld) Pty Ltd atf Market Square Unit Trust v Commissioner of State Revenue [2014] QCAT 539 Queensland Civil and Administrative Tribunal Australia - Queensland 5 Aug 2014 AustLII flag 1
Lis-Con Concrete Constructions Pty Ltd v The Commissioner of State Revenue [2012] QSC 251 Supreme Court of Queensland Australia - Queensland 17 Sep 2012 AustLII flag
Tao v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 637 Victorian Civil and Administrative Tribunal Australia - Victoria 11 Jul 2024 AustLII flag 1
Pitard [2019] VCAT 1074 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Jul 2019 AustLII flag 11
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSCA 332; (2015) 102 ATR 281 Supreme Court of Victoria - Court of Appeal Australia - Victoria 8 Dec 2015 AustLII flag 8
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSC 76; (2015) 100 ATR 817 Supreme Court of Victoria Australia - Victoria 6 Mar 2015 AustLII flag 10
Conder Tower Pty Ltd v CSR [2012] VSC 107 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 28
Harry One Pty Ltd v Commissioner of State Revenue [2007] VSC 13 Supreme Court of Victoria Australia - Victoria 14 Feb 2007 AustLII flag 3
Shark Bay Tuna Farms Pty Ltd v Executive Director, Fisheries WA [2000] WASC 79 Supreme Court of Western Australia Australia - Western Australia 7 Apr 2000 AustLII flag 4

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth) s1, s166, s167, s174, s260
Federal Court Rules (Cth)
Income Tax Regulations (WA) s34

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Tourism Holdings v Commissioner of Taxes [2002] NTSC 1; 166 FLR 368; 48 ATR 530 Supreme Court of the Northern Territory Australia - Northern Territory 9 Jan 2002 AustLII flag
Market Square (Qld) Pty Ltd atf Market Square Unit Trust v Commissioner of State Revenue [2014] QCAT 539 Queensland Civil and Administrative Tribunal Australia - Queensland 5 Aug 2014 AustLII flag 1
Lis-Con Concrete Constructions Pty Ltd v The Commissioner of State Revenue [2012] QSC 251 Supreme Court of Queensland Australia - Queensland 17 Sep 2012 AustLII flag
Tao v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 637 Victorian Civil and Administrative Tribunal Australia - Victoria 11 Jul 2024 AustLII flag 1
Pitard [2019] VCAT 1074 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Jul 2019 AustLII flag 11
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSCA 332; (2015) 102 ATR 281 Supreme Court of Victoria - Court of Appeal Australia - Victoria 8 Dec 2015 AustLII flag 8
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSC 76; (2015) 100 ATR 817 Supreme Court of Victoria Australia - Victoria 6 Mar 2015 AustLII flag 10
Conder Tower Pty Ltd v CSR [2012] VSC 107 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 28
Harry One Pty Ltd v Commissioner of State Revenue [2007] VSC 13 Supreme Court of Victoria Australia - Victoria 14 Feb 2007 AustLII flag 3
Shark Bay Tuna Farms Pty Ltd v Executive Director, Fisheries WA [2000] WASC 79 Supreme Court of Western Australia Australia - Western Australia 7 Apr 2000 AustLII flag 4
667 Taxation 91 667 Taxation 91 Pakistan circa 2000 flag 1

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