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Christie v FCT   flag  7

[2004] AATA 1396; 58 ATR 1142
Administrative Appeals Tribunal
Australia
24th December, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Keirasam Trust T/as The Heat Pump Man v W [2023] TASCAT 124 Tasmanian Civil and Administrative Tribunal Australia - Tasmania 29 Jun 2023 AustLII flag
Legal Services Commissioner v Smith [2021] QCAT 345 Queensland Civil and Administrative Tribunal Australia - Queensland 25 Oct 2021 AustLII flag 1
Martin v Norton Rose Fulbright Australia (No 11) [2020] FCA 1641 Federal Court of Australia Australia - Commonwealth 16 Nov 2020 AustLII flag 7
Anderson and Commissioner of Taxation [2015] AATA 167 Administrative Appeals Tribunal Australia 23 Mar 2015 AustLII flag 1
Legal Services Commissioner v Bone [2013] QCAT 550 Queensland Civil and Administrative Tribunal Australia - Queensland 16 Oct 2013 AustLII flag 14
Keenhilt Pty Ltd and FCT [2007] AATA 2095; (2007) 67 ATR 988 Administrative Appeals Tribunal Australia 21 Dec 2007 AustLII flag 2
Direen v DCT [2007] FMCA 895 Federal Magistrates Court of Australia Australia 8 Jun 2007 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s33, s36
Income Tax Assessment Act 1997 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth) s12, s16, s17, s33, s36, s46, s49, s72, s73
Superannuation Guarantee Charge Act 1992 (Cth) s5, s6
Property Law Act 1974 (Qld) s50, s59, s101
Roman Catholic Church (Incorporation of Church Entities) Act 1994 (Qld) s5, s7
Trusts Act 1973 (Qld) s50, s101

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pye and Commissioner of Taxation [2004] AATA 143; 55 ATR 1024 Administrative Appeals Tribunal Australia 13 Feb 2004 AustLII flag 5
Andar Transport Pty Ltd v Brambles Ltd [2004] HCA 28; (2004) 317 CLR 424 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 334
Scott and Commissioner of Taxation [2002] AATA 778; (2002) 50 ATR 1235 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 8
Hollis v Vabu Pty Ltd [2001] HCA 44; (2001) 207 CLR 21; (2001) 181 ALR 263; (2001) 75 ALJR 1356; (2001) 106 IR 80; (2001) 47 ATR 559; (2001) 50 AILR 4-476; [2001] Aust Torts Reports 81-615; (2001) 33 MVR 399 High Court of Australia Australia - Commonwealth 9 Aug 2001 AustLII flag 1027
Re Cavill Hotels Pty Ltd [1998] 1 Qd R 396 Australia - Queensland circa 1998 LexisNexis AU flag 5
Suncorp Insurance and Finance v Commissioner of Stamp Duties [1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Jul 1997 AustLII flag 24
Articulate Restorations & Developments Pty Ltd v Crawford (1994) 57 IR 371; (1994) 10 NSWCCR 751 Australia - New South Wales circa 1994 flag 60
Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 1561
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 flag 92
Gulland v Commissioner of Taxation [1984] FCA 216; (1984) 3 FCR 354; 55 ALR 65; 15 ATR 892 Federal Court of Australia Australia - Commonwealth 3 Aug 1984 AustLII flag 7
Rowley Homes & Co v Barber [1977] 1 WLR 371 United Kingdom circa 1977 LexisNexis / Westlaw flag 7
Sky v Body (1970) 92 WN (NSW) 934 Australia - New South Wales circa 1970 flag 16
[1961] AC 12 [1961] AC 12 United Kingdom circa 1961 LexisNexis / Westlaw flag 165
Colonial Mutual Life Assurance Society Ltd v Producers and Citizens Co-operative Assurance Co of Australia Ltd [1931] HCA 53; (1931) 46 CLR 41; 38 ALR 73 High Court of Australia Australia - Commonwealth 23 Dec 1931 AustLII flag 285
Napier v Williams [1911] 1 Ch D 361 Court of Chancery United Kingdom circa 1911 LexisNexis / Westlaw flag 1
Ellis v Kerr [1910] 1 Ch D 529 Court of Chancery United Kingdom circa 1910 LexisNexis / Westlaw flag 2
Ellis v Joseph Ellis & Co [1905] UKLawRpKQB 4; [1905] 1 KB 324 United Kingdom 16 Jan 1905 CommonLII flag 33
Williams v Scott [1900] UKLawRpAC 34; [1900] AC 499 United Kingdom 19 Jun 1900 CommonLII flag 24

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