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BRK (Bris) Pty Ltd v Commissioner of Taxation     107

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bootlis and Commissioner of Taxation (Taxation)	[2024] AATA 2723	Administrative Appeals Tribunal	Australia	2 Aug 2024	AustLII
Ecosse Group Holdings Pty Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2073	Administrative Appeals Tribunal	Australia	26 Jun 2024	AustLII
Beta Leigh Pty Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 596	Administrative Appeals Tribunal	Australia	4 Apr 2024	AustLII		1
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
Meakins and Commissioner of Taxation (Taxation)	[2023] AATA 3852	Administrative Appeals Tribunal	Australia	17 Nov 2023	AustLII
Ross and Commissioner of Taxation (Taxation)	[2023] AATA 2495	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
Tschierschky and Commissioner of Taxation (Taxation)	[2023] AATA 1201	Administrative Appeals Tribunal	Australia	21 Apr 2023	AustLII		1
Rizkallah and Commissioner of Taxation (Taxation)	[2022] AATA 3081	Administrative Appeals Tribunal	Australia	16 Sep 2022	AustLII		1
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
Munkayilar and Commissioner of Taxation (Taxation)	[2021] AATA 1839	Administrative Appeals Tribunal	Australia	22 Jun 2021	AustLII		1
BSRJ and Commissioner of Taxation (Taxation)	[2021] AATA 333	Administrative Appeals Tribunal	Australia	26 Feb 2021	AustLII		1
Mohamed trading as Billan Family Day Care v Secretary, Department of Education, Skills & Employment (No 2)	[2020] FCA 1749	Federal Court of Australia	Australia - Commonwealth	7 Dec 2020	AustLII		5
Zhang and Commissioner of Taxation (Taxation)	[2020] AATA 3008	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		1
Leahy and Tax Practitioners Board (Taxation)	[2020] AATA 2164	Administrative Appeals Tribunal	Australia	9 Jul 2020	AustLII
LQNN and Commissioner of Taxation (Taxation)	[2020] AATA 1915	Administrative Appeals Tribunal	Australia	24 Jun 2020	AustLII
Cash World Gold Buyers Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 1546	Administrative Appeals Tribunal	Australia	28 May 2020	AustLII		1
Atkinson and Commissioner of Taxation	[2020] AATA 1666; (2020) 111 ATR 844	Administrative Appeals Tribunal	Australia	22 May 2020	AustLII		1
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation)	[2020] AATA 1014	Administrative Appeals Tribunal	Australia	24 Apr 2020	AustLII		2
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII		6
Douglass v Commissioner of Taxation	[2019] FCA 1246	Federal Court of Australia	Australia - Commonwealth	12 Aug 2019	AustLII		3
QTWG and Commissioner of Taxation	[2019] AATA 2428	Administrative Appeals Tribunal	Australia	24 Jul 2019	AustLII		2
Very Important Business Pty Ltd and Commissioner of Taxation	[2019] AATA 1120	Administrative Appeals Tribunal	Australia	4 Jun 2019	AustLII		4
Mark Hackelton T/as Hackeltons Accountants and Advisers v Manbead Pty Ltd & Another	[2019] NSWDC 147	District Court of New South Wales	Australia - New South Wales	17 Apr 2019	AustLII
Hourigan and Commissioner of Taxation (Taxation)	[2019] AATA 558	Administrative Appeals Tribunal	Australia	27 Mar 2019	AustLII
Wainwright and Commissioner of Taxation (Taxation)	[2019] AATA 333	Administrative Appeals Tribunal	Australia	5 Mar 2019	AustLII		1
KKQY and Commissioner of Taxation (Taxation)	[2019] AATA 204	Administrative Appeals Tribunal	Australia	19 Feb 2019	AustLII
Fortunatow v Commissioner of Taxation	[2018] AATA 4621	Administrative Appeals Tribunal	Australia	14 Dec 2018	AustLII		2
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
HKYB and Commissioner of Taxation (Taxation)	[2018] AATA 4770	Administrative Appeals Tribunal	Australia	31 Oct 2018	AustLII		2
Pty Ltd and Commissioner of Taxation (Taxation)	[2018] AATA 33	Administrative Appeals Tribunal	Australia	17 Jan 2018	AustLII		3
Trustee for the PRS Unit Trust and Commissioner of Taxation (Taxation)	[2017] AATA 2418	Administrative Appeals Tribunal	Australia	1 Dec 2017	AustLII		2
Lewski v Commissioner of Taxation	[2017] FCAFC 145; (2017) 254 FCR 14	Federal Court of Australia	Australia - Commonwealth	18 Sep 2017	AustLII		19
Gu and Commissioner of Taxation (Taxation)	[2017] AATA 906	Administrative Appeals Tribunal	Australia	6 Jun 2017	AustLII
RGGW and Commissioner of Taxation (Taxation)	[2017] AATA 238	Administrative Appeals Tribunal	Australia	20 Feb 2017	AustLII		2
Carioti and Commissioner of Taxation (Taxation)	[2017] AATA 62	Administrative Appeals Tribunal	Australia	25 Jan 2017	AustLII
TVKS and Commissioner of Taxation (Taxation)	[2016] AATA 1010	Administrative Appeals Tribunal	Australia	9 Dec 2016	AustLII		1
Hart	[2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Aug 2016	AustLII		19
T T Lam and HT Ngo and Commissioner of Taxation (Taxation)	[2016] AATA 552	Administrative Appeals Tribunal	Australia	29 Jul 2016	AustLII
Air-conditioning & Refrigeration Service Pty Ltd and Commissioner of Taxation (Taxation)	[2016] AATA 433	Administrative Appeals Tribunal	Australia	28 Jun 2016	AustLII
Rowntree and Commissioner of Taxation (Taxation)	[2016] AATA 420	Administrative Appeals Tribunal	Australia	24 Jun 2016	AustLII		3
Taxpayer-1 & Taxpayer-2 and Commissioner of Taxation (Taxation)	[2015] AATA 737	Administrative Appeals Tribunal	Australia	22 Sep 2015	AustLII
XGYV and Commissioner of Taxation (Taxation)	[2015] AATA 478	Administrative Appeals Tribunal	Australia	3 Jul 2015	AustLII
Bryxl Pty Ltd as Trustee for the Kypu Trust & Commissioner of Taxation	[2015] AATA 89	Administrative Appeals Tribunal	Australia	19 Feb 2015	AustLII		1
Wu and Commissioner of Taxation	[2015] AATA 78	Administrative Appeals Tribunal	Australia	13 Feb 2015	AustLII		1
Guru 4U and Commissioner of Taxation	[2014] AATA 740	Administrative Appeals Tribunal	Australia	14 Oct 2014	AustLII
Moore and Commissioner of Taxation	[2014] AATA 631	Administrative Appeals Tribunal	Australia	2 Sep 2014	AustLII
Coshott and Commissioner of Taxation	[2014] AATA 622	Administrative Appeals Tribunal	Australia	2 Sep 2014	AustLII		1
Taxpayers and Commissioner of Taxation	[2014] AATA 572	Administrative Appeals Tribunal	Australia	14 Aug 2014	AustLII
Pty Ltd and Commissioner of Taxation	[2014] AATA 365	Administrative Appeals Tribunal	Australia	10 Jun 2014	AustLII
Dotrac Pty Ltd and Commissioner of Taxation	[2014] AATA 336	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII		1
Confidential and Commissioner of Taxation	[2014] AATA 257	Administrative Appeals Tribunal	Australia	30 Apr 2014	AustLII		1
Yates and Commissioner of Taxation	[2014] AATA 279	Administrative Appeals Tribunal	Australia	30 Apr 2014	AustLII
Research Scientist and Commissioner of Taxation	[2014] AATA 242	Administrative Appeals Tribunal	Australia	28 Apr 2014	AustLII
RV Investments (Aust) Pty Ltd as Trustee for the RV Unit Trust and Commissioner of Taxation	[2014] AATA 158; (2014) 94 ATR 670	Administrative Appeals Tribunal	Australia	21 Mar 2014	AustLII		6
Tier Toys Ltd and Commissioner of Taxation	[2014] AATA 156	Administrative Appeals Tribunal	Australia	20 Mar 2014	AustLII		1
Cartesian Capital Pty Ltd and Commissioner of Taxation	[2014] AATA 49	Administrative Appeals Tribunal	Australia	31 Jan 2014	AustLII
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation	[2013] AATA 930	Administrative Appeals Tribunal	Australia	20 Dec 2013	AustLII		5
VGGL and Commissioner of Taxation	[2013] AATA 867	Administrative Appeals Tribunal	Australia	5 Dec 2013	AustLII
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation	[2013] AATA 847	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII		1
Zarev and Commissioner of Taxation	[2013] AATA 777	Administrative Appeals Tribunal	Australia	30 Oct 2013	AustLII
Perry and Commissioner of Taxation	[2013] AATA 671	Administrative Appeals Tribunal	Australia	20 Sep 2013	AustLII
Confidential and Commissioner of Taxation	[2013] AATA 569	Administrative Appeals Tribunal	Australia	14 Aug 2013	AustLII		1
Hancox v Commissioner of Taxation	[2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574	Federal Court of Australia	Australia - Commonwealth	29 Jul 2013	AustLII		5
AJJJ's Emporium Pty Ltd and Commissioner of Taxation	[2013] AATA 501	Administrative Appeals Tribunal	Australia	16 Jul 2013	AustLII
Naidoo v Commissioner of Taxation	[2013] AATA 443; [2013] ATC 10-323	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII		1
Hart	[2013] QDC 60	District Court of Queensland	Australia - Queensland	2 Apr 2013	AustLII		4
Carter v Commissioner of Taxation	[2013] AATA 141	Administrative Appeals Tribunal	Australia	14 Mar 2013	AustLII		1
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII		14
Hancox and Commissioner of Taxation	[2012] AATA 836	Administrative Appeals Tribunal	Australia	27 Nov 2012	AustLII		2
Building Co Owner and Commissioner of Taxation	[2012] AATA 755	Administrative Appeals Tribunal	Australia	1 Nov 2012	AustLII
Armirthalingam and Commissioner of Taxation	[2012] AATA 449	Administrative Appeals Tribunal	Australia	17 Jul 2012	AustLII		2
JCZC and Commissioner of Taxation, Re	[2012] AATA 348; (2012) 128 ALD 642	Administrative Appeals Tribunal	Australia	12 Jun 2012	AustLII
Suburban Property Owner and Commissioner of Taxation	[2012] AATA 394	Administrative Appeals Tribunal	Australia	5 Jun 2012	AustLII		3
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII		24
Quality Publications Australia Pty Ltd v FCT	[2012] FCA 256; (2012) 202 FCR 574; (2012) 88 ATR 145	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII		3
Gunawan and Commissioner of Taxation	[2012] AATA 119	Administrative Appeals Tribunal	Australia	28 Feb 2012	AustLII
Re Bell v Commissioner of Taxation	[2012] AATA 45	Administrative Appeals Tribunal	Australia	30 Jan 2012	AustLII		3
Mold and Commissioner of Taxation	[2011] AATA 823	Administrative Appeals Tribunal	Australia	18 Nov 2011	AustLII
Badaoui and Konig and Commissioner of Taxation	[2011] AATA 672	Administrative Appeals Tribunal	Australia	29 Sep 2011	AustLII
Re Thorpe and Commissioner of Taxation	[2011] AATA 638; (2011) 123 ALD 355; [2011] ATC 10-203	Administrative Appeals Tribunal	Australia	12 Sep 2011	AustLII		9
Print Applied Technology Pty Ltd and Commissioner of Taxation	[2011] AATA 555; (2011) 81 ATR 992	Administrative Appeals Tribunal	Australia	12 Aug 2011	AustLII		1
Mynott and Commissioner of Taxation, Re	[2011] AATA 539; (2011) 122 ALD 425	Administrative Appeals Tribunal	Australia	4 Aug 2011	AustLII		3
Nguyen and Commissioner of Taxation	[2011] AATA 544	Administrative Appeals Tribunal	Australia	4 Aug 2011	AustLII		10
Ng and Commissioner of Taxation	[2011] AATA 399	Administrative Appeals Tribunal	Australia	9 Jun 2011	AustLII
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
Hunt and Commissioner of Taxation	[2011] AATA 69	Administrative Appeals Tribunal	Australia	9 Feb 2011	AustLII
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
Mezrani v Commissioner of Taxation	[2009] AATA 654; [2009] ATC 10-103	Administrative Appeals Tribunal	Australia	1 Sep 2009	AustLII		1
Re Martinazzo and FCT	[2009] AATA 63; (2009) 72 ATR 184; [2009] ATC 10-075	Administrative Appeals Tribunal	Australia	30 Jan 2009	AustLII
Re Saleh and FCT	[2008] AATA 979; 73 ATR 918	Administrative Appeals Tribunal	Australia	5 Nov 2008	AustLII
Re Australian Pasture Seeds Pty Ltd and FCT	[2008] AATA 520; [2008] ATC 10-033; 71 ATR 939	Administrative Appeals Tribunal	Australia	23 Jun 2008	AustLII
MT 2008/D1 - Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard	[2008] ATODMTR MT2008/D1	Australian Taxation Office	Australia - Commonwealth	14 May 2008	AustLII
MT 2008/1 - Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard	[2008] ATOMTR MT2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
MT 2008/1 - Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard	[2008] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Re Skiba and FCT	[2007] AATA 1705; 67 ATR 682	Administrative Appeals Tribunal	Australia	27 Aug 2007	AustLII		9
Re TSC 2000 Pty Ltd and Commissioner of Taxation	[2007] AATA 1629; (2007) 66 ATR 945	Administrative Appeals Tribunal	Australia	3 Aug 2007	AustLII		4
FCT v R & D Holdings Pty Ltd	[2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790	Federal Court of Australia	Australia - Commonwealth	13 Jul 2007	AustLII		30
Re Sgardelis and Commissioner of Taxation	[2007] AATA 1499; (2007) 68 ATR 963	Administrative Appeals Tribunal	Australia	2 Jul 2007	AustLII		3
Ajami and Commissioner of Taxation	[2007] AATA 1231; 65 ATR 957	Administrative Appeals Tribunal	Australia	16 Apr 2007	AustLII		1
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 981; 64 ATR 71	Federal Court of Australia	Australia - Commonwealth	2 Aug 2006	AustLII		10
Tenvoc Properties Pty Ltd and Commissioner of Taxation	[2006] AATA 529; 63 ATR 1108	Administrative Appeals Tribunal	Australia	20 Jun 2006	AustLII		1
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
Taxpayer and Commissioner of Taxation	[2004] AATA 1243; 58 ATR 1078	Administrative Appeals Tribunal	Australia	25 Nov 2004	AustLII
Ramsden v FCT	[2004] FCA 632; 56 ATR 42	Federal Court of Australia	Australia - Commonwealth	21 May 2004	AustLII		10

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Charity Accumulation: Interrogating the Conventional View on Tax Restraints"	(2015) 37 Sydney Law Review 541	Murray, Ian	Australia	circa 2015	AustLII
"An admirable safe harbour? Safe harbours from administrative penalty for taxpayers when engaging tax agents and the effects on the uniform penalty system"	(2010) 34 Melbourne University Law Review 618	McDermott, Peter M; Smailes, Andrew	Australia	circa 2010	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Breadner v Granville-Grossman	[2000] EWHC Ch 224; [2000] 4 All ER 705; [2001] 2 WLR 593; [2000] WTLR 829	High Court of England and Wales	United Kingdom - England and Wales	28 Jun 2000	BAILII		5
Re Cavill Hotels Pty Ltd	[1998] 1 Qd R 396		Australia - Queensland	circa 1998	LexisNexis AU		5
Turner v Turner	[1984] Ch 100; [1983] 2 All ER 745	Court of Chancery	United Kingdom	circa 1984	LexisNexis / Westlaw		40
Pearson v Inland Revenue Commissioners	[1981] AC 753; [1980] 2 WLR 872		United Kingdom	circa 1981	LexisNexis / Westlaw		22
Re Hay's Settlement Trusts	[1981] 3 All ER 786; [1982] 1 WLR 202		United Kingdom	circa 1981	LexisNexis		47
In re Locker's Settlement	[1977] 1 WLR 1323		United Kingdom	circa 1977	LexisNexis / Westlaw		9
McPhail v Doulton	[1970] UKHL 1; [1971] AC 424; [1970] 2 All ER 228; [1970] 2 WLR 1110	House of Lords	United Kingdom	6 May 1970	BAILII		163
Lutheran Church of Australia South Australla District Incorporated v Farmers' Co-Operative Executors and Trustees Ltd	[1970] HCA 12; (1970) 121 CLR 628; [1970] ALR 545; 44 ALJR 176	High Court of Australia	Australia - Commonwealth	1 May 1970	AustLII		84
In re Gulbenkian's Settlements	[1970] AC 508		United Kingdom	circa 1970	LexisNexis / Westlaw		119
Re Allen-Meyrick ’ s Will Trusts; Mangnall v Allen-Meyrick	[1966] 1 WLR 499		United Kingdom	circa 1966	LexisNexis / Westlaw		28