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Prestige Motors Pty Ltd v Commissioner of Taxation   flag  9

[1993] FCA 580; (1993) 47 FCR 138; (1993) 118 ALR 497; (1993) 27 ATR 160
Federal Court of Australia
Australia - Commonwealth
3rd December, 1993

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Barkworth Olives Management Ltd v Deputy Commissioner of Taxation [2010] QCA 080; (2010) 1 Qd R 326; (2010) 238 FLR 465; [2010] ATC 20-172 Supreme Court of Queensland - Court of Appeal Australia - Queensland 9 Apr 2010 AustLII flag 1
Commissioner of Taxation of the Commonwealth of Australia v Gwenda Blanche Ryan [1998] FCA 320 Federal Court of Australia Australia - Commonwealth 2 Apr 1998 AustLII flag
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Edward Geoffrey Stuart v Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1775 Federal Court of Australia Australia - Commonwealth 13 Sep 1996 AustLII flag
Liedig v Commissioner of Taxation [1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 46
Lion Nathan Brewing Investments Pty Ltd and Commissioner for ACT Revenue [1995] ACTAAT 117 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 17 Aug 1995 AustLII flag
Re Bamford and FCT [2008] AATA 322; [2008] ATC 10-022; 70 ATR 199 Administrative Appeals Tribunal Australia 18 Apr 2008 AustLII flag 1
Stuart v Commission of Taxation [1996] FCA 810 Federal Court of Australia Australia - Commonwealth 13 Sep 1996 AustLII flag 1
Whitby Land Co Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCA 28; 104 ATR 784 Federal Court of Australia Australia - Commonwealth 30 Jan 2017 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s95, s97, s98, s99, s99A, s100A, s166, s167, s169, s170, s174, s204, s254
Judiciary Act 1903 (Cth) s44
Taxation Administration Act 1953 (Cth)
Amendment Act (Cth)
Business Franchise (Tobacco) Act 1974 (Vic) s19E

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
FCT v McClelland [1969] HCA 72; 118 CLR 353; 41 ALJR 227; 14 ATD 529 High Court of Australia Australia - Commonwealth 28 Feb 1969 AustLII flag 25
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
Hickman v FCT [1922] ArgusLawRp 74; 31 CLR 232; 28 ALR 433 Argus Law Reports Australia - Commonwealth 8 Sep 1922 AustLII flag 24
Kellow-Falkiner [1928] ALR 276 Australia circa 1928 LexisNexis AU flag 4
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
McDonald v Commissioner of Business Franchises [1992] HCA 59; (1992) 175 CLR 472; 109 ALR 619; 67 ALJR 55 High Court of Australia Australia - Commonwealth 25 Nov 1992 AustLII flag 9
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71

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