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Commissioner of Taxation v Prestige Motors Pty Ltd     19

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
NT1997/305 and Commissioner of Taxation	[1999] AATA 130; 41 ATR 1214	Administrative Appeals Tribunal	Australia	8 Mar 1999	AustLII		1
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR TR2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?	[2002] ATOTR TR2002/5	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?	[2002] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust	[2023] FCAFC 3; 115 ATR 316	Federal Court of Australia	Australia - Commonwealth	24 Jan 2023	AustLII		8
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation	[2021] FCA 1619; 114 ATR 136	Federal Court of Australia	Australia - Commonwealth	21 Dec 2021	AustLII		12
Raftland Pty Ltd v Commissioner of Taxation	[2007] FCAFC 4; (2007) 65 ATR 336	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII		12
Raftland Pty Ltd v Commissioner of Taxation	[2006] FCA 109; (2006) 227 ALR 598; 62 ATR 49	Federal Court of Australia	Australia - Commonwealth	17 Feb 2006	AustLII		16
Idlecroft Pty Ltd v Commissioner of Taxation	[2005] FCAFC 141; 144 FCR 501; 225 ALR 528; 60 ATR 224	Federal Court of Australia	Australia - Commonwealth	5 Aug 2005	AustLII		10
Idlecroft Pty Ltd v Commissioner of Taxation	[2004] FCA 1087; 56 ATR 699	Federal Court of Australia	Australia - Commonwealth	23 Aug 2004	AustLII
Harris v Commissioner of Taxation	[2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410	Federal Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		35
Kmart Australia Ltd v Commissioner of Taxation	[2001] FCA 1540; 114 FCR 353; 48 ATR 302	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		1
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Trustee for the Raftland Trust v Commissioner of Taxation	[2008] HCATrans 10	High Court of Australia	Australia - Commonwealth	31 Jan 2008	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Raftland Revisited: The High Court's View Of Present Entitlement To Trust Income"	[2008] RevenueLawJl 7	Jay, Tim	Australia	circa 2008	AustLII
"Interpreting the Corporations Law - Purpose, Practical Reasoning and the Public Interest"	(1999) 21 Sydney Law Review 161	Smith, Dimity Kingsford	Australia	circa 1999	AustLII		9

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Telstra Corporation Ltd v Australasian Performing Right Association Ltd (Music on hold case)	[1997] HCA 41; (1997) 191 CLR 140; (1997) 146 ALR 649; (1997) 71 ALJR 1312; (1997) 38 IPR 294; [1997] AIPC 91-344; (1997) 11 Leg Rep 32	High Court of Australia	Australia - Commonwealth	14 Aug 1997	AustLII		75
Emanuele v Australian Securities Commission	[1997] HCA 20; (1997) 188 CLR 114; (1997) 144 ALR 359; (1997) 71 ALJR 717; (1997) 23 ACSR 664; (1997) 15 ACLC 763; (1997) 8 Leg Rep 14	High Court of Australia	Australia - Commonwealth	5 Jun 1997	AustLII		247
Minister for Immigration and Ethnic Affairs v Tang Jia Xin	[1994] HCA 31; (1994) 125 ALR 203; (1994) 69 ALJR 8; (1994) 35 ALD 449	High Court of Australia	Australia - Commonwealth	16 Nov 1994	AustLII		21
Re Bolton; Ex parte Beane	[1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90	High Court of Australia	Australia - Commonwealth	9 Apr 1987	AustLII		719
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2060
UG Insurances Pty Ltd v Commissioner of Stamp Duties (NSW)	[1973] HCA 31; (1973) 128 CLR 353; 1 ALR 334; 4 ATR 60; 47 ALJR 421	High Court of Australia	Australia - Commonwealth	29 Aug 1973	AustLII		9
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII		124
"Raftland Revisited: The High Court's View Of Present Entitlement To Trust Income"	[2008] RevenueLawJl 7	Jay, Tim	Australia	circa 2008	AustLII
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		184
"Interpreting the Corporations Law - Purpose, Practical Reasoning and the Public Interest"	(1999) 21 Sydney Law Review 161	Smith, Dimity Kingsford	Australia	circa 1999	AustLII		9
Taylor v Deputy Commissioner of Taxation	(1970) 123 CLR 206		Australia - Commonwealth	circa 1970	Legal Online / Westlaw		14
Peate v FCT	(1964) 111 CLR 443		Australia - Commonwealth	circa 1964	Legal Online / Westlaw		73
Davis v FCT	(1989) 86 ALR 195; (1989) 20 ATR 548		Australia	circa 1989	LexisNexis AU		32
[1979] Act 1978	[1979] Act 1978		United Kingdom	circa 1978			1
Gough v Gough	[1891] UKLawRpKQB 124; [1891] 2 QB 665		United Kingdom	1 Jul 1891	CommonLII		14
FCT v Newton	(1957) 96 CLR 578		Australia - Commonwealth	circa 1957	Legal Online / Westlaw		11