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BRK (Bris) Pty Ltd v Commissioner of Taxation   flag  107

[2001] FCA 164; (2001) 46 ATR 347
Federal Court of Australia
Australia - Commonwealth
2nd March, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 30
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 flag 24
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Lewski v Commissioner of Taxation [2017] FCAFC 145; (2017) 254 FCR 14 Federal Court of Australia Australia - Commonwealth 18 Sep 2017 AustLII flag 19
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 flag 19
Russell v FCT [2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143 Federal Court of Australia Australia - Commonwealth 30 Oct 2009 AustLII flag 19
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Nguyen and Commissioner of Taxation [2011] AATA 544 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 10
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 flag 10
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 flag 10
Ramsden v FCT [2004] FCA 632; 56 ATR 42 Federal Court of Australia Australia - Commonwealth 21 May 2004 AustLII flag 10
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 flag 9
Re Skiba and FCT [2007] AATA 1705; 67 ATR 682 Administrative Appeals Tribunal Australia 27 Aug 2007 AustLII flag 9
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
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 flag 6
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 flag 5
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation [2013] AATA 930 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 5
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 flag 5
Very Important Business Pty Ltd and Commissioner of Taxation [2019] AATA 1120 Administrative Appeals Tribunal Australia 4 Jun 2019 AustLII flag 4
Hart [2013] QDC 60 District Court of Queensland Australia - Queensland 2 Apr 2013 AustLII flag 4
Re TSC 2000 Pty Ltd and Commissioner of Taxation [2007] AATA 1629; (2007) 66 ATR 945 Administrative Appeals Tribunal Australia 3 Aug 2007 AustLII flag 4
Douglass v Commissioner of Taxation [2019] FCA 1246 Federal Court of Australia Australia - Commonwealth 12 Aug 2019 AustLII flag 3
Pty Ltd and Commissioner of Taxation (Taxation) [2018] AATA 33 Administrative Appeals Tribunal Australia 17 Jan 2018 AustLII flag 3
Rowntree and Commissioner of Taxation (Taxation) [2016] AATA 420 Administrative Appeals Tribunal Australia 24 Jun 2016 AustLII flag 3
Suburban Property Owner and Commissioner of Taxation [2012] AATA 394 Administrative Appeals Tribunal Australia 5 Jun 2012 AustLII flag 3
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 flag 3
Re Bell v Commissioner of Taxation [2012] AATA 45 Administrative Appeals Tribunal Australia 30 Jan 2012 AustLII flag 3
Mynott and Commissioner of Taxation, Re [2011] AATA 539; (2011) 122 ALD 425 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 3
Re Sgardelis and Commissioner of Taxation [2007] AATA 1499; (2007) 68 ATR 963 Administrative Appeals Tribunal Australia 2 Jul 2007 AustLII flag 3
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation) [2020] AATA 1014 Administrative Appeals Tribunal Australia 24 Apr 2020 AustLII flag 2
QTWG and Commissioner of Taxation [2019] AATA 2428 Administrative Appeals Tribunal Australia 24 Jul 2019 AustLII flag 2
Fortunatow v Commissioner of Taxation [2018] AATA 4621 Administrative Appeals Tribunal Australia 14 Dec 2018 AustLII flag 2
Ransley v Deputy Commissioner of Taxation [2018] FCA 1796 Federal Court of Australia Australia - Commonwealth 21 Nov 2018 AustLII flag 2
HKYB and Commissioner of Taxation (Taxation) [2018] AATA 4770 Administrative Appeals Tribunal Australia 31 Oct 2018 AustLII flag 2
Trustee for the PRS Unit Trust and Commissioner of Taxation (Taxation) [2017] AATA 2418 Administrative Appeals Tribunal Australia 1 Dec 2017 AustLII flag 2
RGGW and Commissioner of Taxation (Taxation) [2017] AATA 238 Administrative Appeals Tribunal Australia 20 Feb 2017 AustLII flag 2
Hancox and Commissioner of Taxation [2012] AATA 836 Administrative Appeals Tribunal Australia 27 Nov 2012 AustLII flag 2
Armirthalingam and Commissioner of Taxation [2012] AATA 449 Administrative Appeals Tribunal Australia 17 Jul 2012 AustLII flag 2
Beta Leigh Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 596 Administrative Appeals Tribunal Australia 4 Apr 2024 AustLII flag 1
Tschierschky and Commissioner of Taxation (Taxation) [2023] AATA 1201 Administrative Appeals Tribunal Australia 21 Apr 2023 AustLII flag 1
Rizkallah and Commissioner of Taxation (Taxation) [2022] AATA 3081 Administrative Appeals Tribunal Australia 16 Sep 2022 AustLII flag 1
Munkayilar and Commissioner of Taxation (Taxation) [2021] AATA 1839 Administrative Appeals Tribunal Australia 22 Jun 2021 AustLII flag 1
BSRJ and Commissioner of Taxation (Taxation) [2021] AATA 333 Administrative Appeals Tribunal Australia 26 Feb 2021 AustLII flag 1
Zhang and Commissioner of Taxation (Taxation) [2020] AATA 3008 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 1
Cash World Gold Buyers Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 1546 Administrative Appeals Tribunal Australia 28 May 2020 AustLII flag 1
Atkinson and Commissioner of Taxation [2020] AATA 1666; (2020) 111 ATR 844 Administrative Appeals Tribunal Australia 22 May 2020 AustLII flag 1
Wainwright and Commissioner of Taxation (Taxation) [2019] AATA 333 Administrative Appeals Tribunal Australia 5 Mar 2019 AustLII flag 1
TVKS and Commissioner of Taxation (Taxation) [2016] AATA 1010 Administrative Appeals Tribunal Australia 9 Dec 2016 AustLII flag 1
Bryxl Pty Ltd as Trustee for the Kypu Trust & Commissioner of Taxation [2015] AATA 89 Administrative Appeals Tribunal Australia 19 Feb 2015 AustLII flag 1
Wu and Commissioner of Taxation [2015] AATA 78 Administrative Appeals Tribunal Australia 13 Feb 2015 AustLII flag 1
Coshott and Commissioner of Taxation [2014] AATA 622 Administrative Appeals Tribunal Australia 2 Sep 2014 AustLII flag 1
Dotrac Pty Ltd and Commissioner of Taxation [2014] AATA 336 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 1
Confidential and Commissioner of Taxation [2014] AATA 257 Administrative Appeals Tribunal Australia 30 Apr 2014 AustLII flag 1
Tier Toys Ltd and Commissioner of Taxation [2014] AATA 156 Administrative Appeals Tribunal Australia 20 Mar 2014 AustLII flag 1
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation [2013] AATA 847 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 1
Confidential and Commissioner of Taxation [2013] AATA 569 Administrative Appeals Tribunal Australia 14 Aug 2013 AustLII flag 1
Naidoo v Commissioner of Taxation [2013] AATA 443; [2013] ATC 10-323 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag 1
Carter v Commissioner of Taxation [2013] AATA 141 Administrative Appeals Tribunal Australia 14 Mar 2013 AustLII flag 1
Print Applied Technology Pty Ltd and Commissioner of Taxation [2011] AATA 555; (2011) 81 ATR 992 Administrative Appeals Tribunal Australia 12 Aug 2011 AustLII flag 1
Mezrani v Commissioner of Taxation [2009] AATA 654; [2009] ATC 10-103 Administrative Appeals Tribunal Australia 1 Sep 2009 AustLII flag 1
Ajami and Commissioner of Taxation [2007] AATA 1231; 65 ATR 957 Administrative Appeals Tribunal Australia 16 Apr 2007 AustLII flag 1
Tenvoc Properties Pty Ltd and Commissioner of Taxation [2006] AATA 529; 63 ATR 1108 Administrative Appeals Tribunal Australia 20 Jun 2006 AustLII flag 1
Bootlis and Commissioner of Taxation (Taxation) [2024] AATA 2723 Administrative Appeals Tribunal Australia 2 Aug 2024 AustLII flag
Ecosse Group Holdings Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 2073 Administrative Appeals Tribunal Australia 26 Jun 2024 AustLII flag
Meakins and Commissioner of Taxation (Taxation) [2023] AATA 3852 Administrative Appeals Tribunal Australia 17 Nov 2023 AustLII flag
Ross and Commissioner of Taxation (Taxation) [2023] AATA 2495 Administrative Appeals Tribunal Australia 11 Aug 2023 AustLII flag
Leahy and Tax Practitioners Board (Taxation) [2020] AATA 2164 Administrative Appeals Tribunal Australia 9 Jul 2020 AustLII flag
LQNN and Commissioner of Taxation (Taxation) [2020] AATA 1915 Administrative Appeals Tribunal Australia 24 Jun 2020 AustLII flag
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 flag
Hourigan and Commissioner of Taxation (Taxation) [2019] AATA 558 Administrative Appeals Tribunal Australia 27 Mar 2019 AustLII flag
KKQY and Commissioner of Taxation (Taxation) [2019] AATA 204 Administrative Appeals Tribunal Australia 19 Feb 2019 AustLII flag
Ransley and Commissioner of Taxation (Taxation) [2018] AATA 4359 Administrative Appeals Tribunal Australia 21 Nov 2018 AustLII flag
Gu and Commissioner of Taxation (Taxation) [2017] AATA 906 Administrative Appeals Tribunal Australia 6 Jun 2017 AustLII flag
Carioti and Commissioner of Taxation (Taxation) [2017] AATA 62 Administrative Appeals Tribunal Australia 25 Jan 2017 AustLII flag
T T Lam and HT Ngo and Commissioner of Taxation (Taxation) [2016] AATA 552 Administrative Appeals Tribunal Australia 29 Jul 2016 AustLII flag
Air-conditioning & Refrigeration Service Pty Ltd and Commissioner of Taxation (Taxation) [2016] AATA 433 Administrative Appeals Tribunal Australia 28 Jun 2016 AustLII flag
Taxpayer-1 & Taxpayer-2 and Commissioner of Taxation (Taxation) [2015] AATA 737 Administrative Appeals Tribunal Australia 22 Sep 2015 AustLII flag
XGYV and Commissioner of Taxation (Taxation) [2015] AATA 478 Administrative Appeals Tribunal Australia 3 Jul 2015 AustLII flag
Guru 4U and Commissioner of Taxation [2014] AATA 740 Administrative Appeals Tribunal Australia 14 Oct 2014 AustLII flag
Moore and Commissioner of Taxation [2014] AATA 631 Administrative Appeals Tribunal Australia 2 Sep 2014 AustLII flag
Taxpayers and Commissioner of Taxation [2014] AATA 572 Administrative Appeals Tribunal Australia 14 Aug 2014 AustLII flag
Pty Ltd and Commissioner of Taxation [2014] AATA 365 Administrative Appeals Tribunal Australia 10 Jun 2014 AustLII flag
Yates and Commissioner of Taxation [2014] AATA 279 Administrative Appeals Tribunal Australia 30 Apr 2014 AustLII flag
Research Scientist and Commissioner of Taxation [2014] AATA 242 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag
Cartesian Capital Pty Ltd and Commissioner of Taxation [2014] AATA 49 Administrative Appeals Tribunal Australia 31 Jan 2014 AustLII flag
VGGL and Commissioner of Taxation [2013] AATA 867 Administrative Appeals Tribunal Australia 5 Dec 2013 AustLII flag
Zarev and Commissioner of Taxation [2013] AATA 777 Administrative Appeals Tribunal Australia 30 Oct 2013 AustLII flag
Perry and Commissioner of Taxation [2013] AATA 671 Administrative Appeals Tribunal Australia 20 Sep 2013 AustLII flag
AJJJ's Emporium Pty Ltd and Commissioner of Taxation [2013] AATA 501 Administrative Appeals Tribunal Australia 16 Jul 2013 AustLII flag
Building Co Owner and Commissioner of Taxation [2012] AATA 755 Administrative Appeals Tribunal Australia 1 Nov 2012 AustLII flag
JCZC and Commissioner of Taxation, Re [2012] AATA 348; (2012) 128 ALD 642 Administrative Appeals Tribunal Australia 12 Jun 2012 AustLII flag
Gunawan and Commissioner of Taxation [2012] AATA 119 Administrative Appeals Tribunal Australia 28 Feb 2012 AustLII flag
Mold and Commissioner of Taxation [2011] AATA 823 Administrative Appeals Tribunal Australia 18 Nov 2011 AustLII flag
Badaoui and Konig and Commissioner of Taxation [2011] AATA 672 Administrative Appeals Tribunal Australia 29 Sep 2011 AustLII flag
Ng and Commissioner of Taxation [2011] AATA 399 Administrative Appeals Tribunal Australia 9 Jun 2011 AustLII flag
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Hunt and Commissioner of Taxation [2011] AATA 69 Administrative Appeals Tribunal Australia 9 Feb 2011 AustLII flag
Re Martinazzo and FCT [2009] AATA 63; (2009) 72 ATR 184; [2009] ATC 10-075 Administrative Appeals Tribunal Australia 30 Jan 2009 AustLII flag
Re Saleh and FCT [2008] AATA 979; 73 ATR 918 Administrative Appeals Tribunal Australia 5 Nov 2008 AustLII flag
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 flag
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 flag
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 flag
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 flag
Taxpayer and Commissioner of Taxation [2004] AATA 1243; 58 ATR 1078 Administrative Appeals Tribunal Australia 25 Nov 2004 AustLII flag

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 flag
"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 flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s97, s99A, s100A
Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Hunt and Commissioner of Taxation [2011] AATA 69 Administrative Appeals Tribunal Australia 9 Feb 2011 AustLII flag
"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 flag
Re Martinazzo and FCT [2009] AATA 63; (2009) 72 ATR 184; [2009] ATC 10-075 Administrative Appeals Tribunal Australia 30 Jan 2009 AustLII flag
Re Saleh and FCT [2008] AATA 979; 73 ATR 918 Administrative Appeals Tribunal Australia 5 Nov 2008 AustLII flag
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 flag
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 flag
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 flag
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 flag
Taxpayer and Commissioner of Taxation [2004] AATA 1243; 58 ATR 1078 Administrative Appeals Tribunal Australia 25 Nov 2004 AustLII flag

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