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Commissioner of Taxation v La Rosa   flag  11

[2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1
Federal Court of Australia
Australia - Commonwealth
5th June, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GHTZ and Commissioner of Taxation (Taxation) [2024] AATA 453 Administrative Appeals Tribunal Australia 14 Mar 2024 AustLII flag 1
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2021] NSWSC 966 Supreme Court of New South Wales Australia - New South Wales 6 Aug 2021 AustLII flag 24
De Marco v Chief Commissioner of State Revenue [2013] NSWCA 86; (2013) 83 NSWLR 445; (2013) 93 ATR 293; [2013] ATC 20-385 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Apr 2013 AustLII flag 19
Commissioner of Taxation v Anstis [2010] HCATrans 183 High Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Khalil v His Honour, Magistrate Johnson [2008] NSWSC 1092 Supreme Court of New South Wales Australia - New South Wales 17 Oct 2008 AustLII flag 7
Re Frisch and FCT [2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 4
WAHT v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCA 593 Federal Court of Australia Australia - Commonwealth 12 Jun 2003 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Is section 8-1(2)(b) inoperative?" [2012] RevenueLawJl 1 Diaz, Daniel Australia circa 2012 AustLII flag
"Judicial review of the Accountants' Concession: a case for improving tax administration and accountability" [2011] RevenueLawJl 8 Azzi, John Australia circa 2011 AustLII flag
"Deductions Arising From Illegal Activities" [2003] RevenueLawJl 7 Lund, Siska Australia circa 2003 AustLII flag

Legislation Cited

Legislation Name Provision
Customs Act 1901 (Cth) s237
Income Tax Act (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s167
Administration Act (Cth) s51
Taxation Administration Act 1953 (Cth) s3E
Misuse of Drugs Act 1981 (WA) s6, s33

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Jones (2002) 117 FCR 95 Federal Court of Australia Australia circa 2002 Legal Online / Westlaw flag 5
Bridges v Minister for Immigration and Multicultural Affairs [2001] FCA 1647; (2001) 114 FCR 456; 67 ALD 306; 34 AAR 56 Federal Court of Australia Australia - Commonwealth 23 Nov 2001 AustLII flag 19
Arnott v Repatriation Commission [2001] FCA 262; (2001) 106 FCR 83; (2001) 32 AAR 445; 63 ALD 575 Federal Court of Australia Australia - Commonwealth 16 Mar 2001 AustLII flag 57
Re Refugee Review Tribunal; Ex parte Aala [2000] HCA 57; (2000) 204 CLR 82; (2000) 176 ALR 219; (2000) 75 ALJR 52; (2000) 62 ALD 285; (2000) 21 Leg Rep 6 High Court of Australia Australia - Commonwealth 16 Nov 2000 AustLII flag 2051
Gibson v Repatriation Commission [2000] FCA 739 Federal Court of Australia Australia - Commonwealth 6 Jun 2000 AustLII flag 5
65302 British Columbia Ltd v Canada [1999] 3 SCR 804 Supreme Court of Canada Canada 25 Nov 1999 Supreme Court of Canada flag 9
Neeb v R [1997] Carswell Nat 67 Canada circa 1997 Westlaw flag 1
[1996] Carswell Nat 1337 [1996] Carswell Nat 1337 Canada circa 1996 Westlaw flag 1
Buckman v Minister of National Revenue (1991) 91 DTC 1249 Canada circa 1991 flag 2
Wood v United States 863 F2d 417; 63 AFTR2d 89-709 United States Court of Appeals, Fifth Circuit United States 20 Jan 1989 WorldLII flag 8
EHL Burgess Pty Ltd v Commissioner of Taxation (Cth) (1988) 80 ALR 639; 19 ATR 1407 Australia circa 1988 LexisNexis AU flag 5
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Madad Pty Ltd v Commissioner of Taxation [1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118 Federal Court of Australia Australia - Commonwealth 5 Oct 1984 AustLII flag 7
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Deductibility of Fines Consideration From Law And Policy Perspectives' [1984] ATR 169 Australia circa 1984 Legal Online / Westlaw flag 1
R v Christensen (1983) 83 DTC 5359 Canada circa 1983 flag 2
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
R v Poynton (1972) 72 DTC 6329 Canada circa 1972 flag 3
Commissioner v Tellier 383 US 687; 16 L Ed 2d 185; 86 SCt 1118 United States Supreme Court United States 24 Mar 1966 WorldLII flag 68
MNR v Eldridge [1964] CTC 545 Canada circa 1964 flag 2
James v United States 366 US 213; 6 L Ed 2d 246; 81 SCt 1052 United States Supreme Court United States 15 May 1961 WorldLII flag 196
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Tank Truck Rentals, Inc v Commissioner 356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507 United States Supreme Court United States 17 Mar 1958 WorldLII flag 43
Commissioner v Sullivan 356 US 27; 2 L Ed 2d 559; 78 SCt 512 United States Supreme Court United States 17 Mar 1958 WorldLII flag 25
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
Guinea Airways Ltd v Commissioner of Taxation (Cth) [1950] HCA 60; (1950) 83 CLR 584; [1950] ALR 16; 9 ATD 109 High Court of Australia Australia - Commonwealth 13 Nov 1950 AustLII flag 9
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
(1992) 92 DTC 1935 (1992) 92 DTC 1935 Canada circa 1935 flag 2
Lindsay v Commissioners of Inland Revenue [1933] SLT 57 United Kingdom - Scotland circa 1933 Westlaw flag 2
USA and Southern (HM Inspector of Taxes) v AB [1933] 1 KB 713; (1933) 18 Tax Cas 59 United Kingdom circa 1933 LexisNexis / Westlaw flag 11
Mann v Nash [1932] 1 KB 752; [1932] All ER 956; 101 LJKB 270 United Kingdom circa 1932 LexisNexis / Westlaw flag 6
United States v Sullivan 274 US 259; 71 L Ed 1037; 47 SCt 607 United States Supreme Court United States 16 May 1927 WorldLII flag 150
Minister of Finance v Smith [1927] AC 193; 95 LJPC 193 United Kingdom circa 1927 LexisNexis / Westlaw flag 12
Partridge v Mallandaine (1886) 2 Tax Cas 179 United Kingdom circa 1886 flag 13

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