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Precision Pools Pty Ltd v FCT   flag  26

[1992] FCA 445; (1992) 37 FCR 554; (1992) 109 ALR 679; 24 ATR 43
Federal Court of Australia
Australia - Commonwealth
10th September, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stekovic v Radovanovic [2023] NSWSC 1471 Supreme Court of New South Wales Australia - New South Wales 29 Nov 2023 AustLII flag 2
Narayan v Narayan [2022] NSWSC 1685 Supreme Court of New South Wales Australia - New South Wales 9 Dec 2022 AustLII flag 4
Stav Investments Pty Ltd v Taylor; LK Group Investments Pty Ltd v Taylor [2022] NSWSC 208 Supreme Court of New South Wales Australia - New South Wales 9 Mar 2022 AustLII flag 10
Wong v Wong [2022] FCA 78 Federal Court of Australia Australia - Commonwealth 8 Feb 2022 AustLII flag 6
Samios Plumbing Pty Ltd v John R Keith (QLD) Pty Ltd [2019] QDC 237 District Court of Queensland Australia - Queensland 29 Nov 2019 AustLII flag
Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602 Federal Court of Australia Australia - Commonwealth 27 Sep 2019 AustLII flag 3
Trustee for the Tarcisio Cremasco Family Trust and Commissioner of Taxation (Taxation) [2018] AATA 4093 Administrative Appeals Tribunal Australia 30 Oct 2018 AustLII flag
Clifton v Kerry J Investment Pty Ltd trading as Clenergy [2017] FCA 1379 Federal Court of Australia Australia - Commonwealth 24 Nov 2017 AustLII flag 3
Commissioner of State Revenue v ACN 005 057 349 Pty Ltd [2016] HCATrans 230 High Court of Australia Australia - Commonwealth 6 Oct 2016 AustLII flag
Vasiliades v Commissioner of State Revenue [2016] VSC 544 Supreme Court of Victoria Australia - Victoria 9 Sep 2016 AustLII flag 2
Commissioner of Taxation v Croft [2016] QSC 190; [2017] 2 Qd R 382; (2016) 312 FLR 216; [2016] ATC 20-580 Supreme Court of Queensland Australia - Queensland 26 Aug 2016 AustLII flag 6
Oswal v Commissioner of Taxation [2015] FCA 1439 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 8
Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140; (2011) 197 FCR 251; (2011) 85 ATR 735 Federal Court of Australia Australia - Commonwealth 10 Nov 2011 AustLII flag 11
SVI Systems Pty Ltd v Best & Less Pty Ltd [2001] FCA 279 Federal Court of Australia Australia - Commonwealth 20 Mar 2001 AustLII flag 14
Drake Personnel Ltd v Chief Commissioner of State Revenue [1999] NSWSC 962 Supreme Court of New South Wales Australia - New South Wales 22 Sep 1999 AustLII flag
Lamesa Holdings BV v FCT [1999] FCA 612; 92 FCR 210; 163 ALR 1; 42 ATR 154 Federal Court of Australia Australia - Commonwealth 12 May 1999 AustLII flag 3
Gwenda Blanche Ryan v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 676 Federal Court of Australia Australia - Commonwealth 25 Jul 1997 AustLII flag
Century Yuasa Batteries Pty Ltd v Commissioner of Taxation [1997] FCA 193 Federal Court of Australia Australia - Commonwealth 27 Mar 1997 AustLII flag 1
Grofam Pty Ltd v FCT [1997] FCA 660; (1997) 36 ATR 493 Federal Court of Australia Australia - Commonwealth 26 Mar 1997 AustLII flag 7
Chippendale Printing Co Pty Ltd v Commissioner of Taxation [1996] FCA 1259 Federal Court of Australia Australia - Commonwealth 26 Feb 1996 AustLII flag 1
VT94/442,VT95/30,VT95/94,VT95/96 and Commissioner of Taxation [1995] AATA 653; 32 ATR 1083 Administrative Appeals Tribunal Australia 31 Oct 1995 AustLII flag
Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation [1995] FCA 1426 Federal Court of Australia Australia - Commonwealth 4 Aug 1995 AustLII flag
Rothwells Ltd (in liq) v Connell [1995] QSC 30 Supreme Court of Queensland Australia - Queensland 9 Mar 1995 AustLII flag 5
Commonwealth of Australia and Commissioner of Taxation v Precision Pools Pty Ltd and Queensland Pool and Spa Const Pty Ltd [1994] FCA 1400 Federal Court of Australia Australia - Commonwealth 14 Oct 1994 AustLII flag
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 204

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Serious Hardship Relief: In Need of a Serious Rethink?" (2021) 43 Sydney Law Review 1 O'Rourke, Kevin; Kayis-Kumar, Ann; Walpole, Michael Australia circa 2021 AustLII flag
"Mistaken Payments and the Law of Unjust Enrichment: David Securities Pty Ltd v Commonwealth Bank of Australia" (1993) 15 Sydney Law Review 461 Bryan, Michael Australia circa 1993 AustLII flag 5

Legislation Cited

Legislation Name Provision
Act (Cth)
Judiciary Act 1903 (Cth)
Federal Court Rules (Cth)
Regulations (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act (Cth)
Sales Tax Procedure Act 1934 (Cth)
Taxation (Interest on Overpayments) Act 1983 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mutual Pools & Staff Pty Ltd v FCT [1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 40
Commonwealth v Verwayen (1990) 64 ALJR 540 Australia circa 1990 flag 27
R v Tower Hamlets London Borough Council; Ex parte Chetnik Developments Ltd [1988] AC 858; [1988] 1 All ER 961; [1988] 2 WLR 654 United Kingdom circa 1988 LexisNexis / Westlaw flag 86
Legione v Hateley [1983] HCA 11; (1983) 152 CLR 406; 56 FLR 206; 46 ALR 1; (1983) 57 ALJR 292 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 937
Mason v New South Wales [1959] HCA 5; (1959) 102 CLR 108; [1959] ALR 422; 32 ALJR 380 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 128
M R Hornibrook (Pty) Ltd v FCT [1939] HCA 29; (1939) 62 CLR 272; 5 ATD 167; [1939] ALR (CN) 502 High Court of Australia Australia - Commonwealth 28 Jul 1939 AustLII flag 13
Werrin v The Commonwealth [1938] HCA 3; (1938) 59 CLR 150; [1938] ALR 268; 4 ATD 441 High Court of Australia Australia - Commonwealth circa 1938 AustLII flag 99
DFC of T v Ellis and Clark Ltd (1934) 52 CLR 111 Australia - Commonwealth circa 1934 Legal Online / Westlaw flag 1
New South Wales v Bardolph (1934) 52 CLR 455 Australia - Commonwealth circa 1934 Legal Online / Westlaw flag 157
Queensland Trustees Ltd v Fowles [1910] HCA 51; (1910) 12 CLR 111 High Court of Australia Australia - Commonwealth 1 Oct 1910 AustLII flag 10
O'Keefe v Williams [1907] HCA 64; (1907) 5 CLR 217 High Court of Australia Australia - Commonwealth 9 Dec 1907 AustLII flag 34
Jax Tyres Pty Ltd v Commissioner of Taxation (Cth) 85 FLR 338; (1986) 5 NSWLR 329; 17 ATR 925 Australia circa 1988 Legal Online / Westlaw flag 3

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