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Fearn v Commissioner of State Revenue   flag 

[2009] TASMC 24
Magistrates Court of Tasmania
Australia - Tasmania
26th June, 2009

Legislation Cited

Legislation Name Provision
Corporations Act (Cth)
Taxation Administration Act 1996 (NSW) s91
Pay-roll Tax Act 1971 (NSW) s10
Duties Act 2001 (Qld) s3, s5, s6, s9, s16
Acts Interpretation Act 1931 (Tas) s8, s8A, s24
Magistrates Court (Administrative Appeals Division) Act 2001 (Tas) s37
The Acts Interpretation Act 1931 (Tas)
Taxation Administration Act 1997 (Vic) s89, s91

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commissioner of Taxation v Murry [1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605 High Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 80
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
Burt v Commissioner of Taxation [1912] HCA 74; (1912) 15 CLR 469 High Court of Australia Australia - Commonwealth 4 Nov 1912 AustLII flag 40
Cuming Smith & Co Ltd v Melbourne Harbour Trust Commissioners [1905] HCA 27; (1905) 2 CLR 735 High Court of Australia Australia - Commonwealth 24 Aug 1905 AustLII flag 13
Commonwealth v Baume [1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124 High Court of Australia Australia - Commonwealth 10 Apr 1905 AustLII flag 392
Jackett v Deputy FCT [1932] SAStRp 61; [1932] SASR 405; (1932) 2 ATD 203 Australia - South Australia 19 Dec 1932 AustLII flag 10
Gordon v The Commissioner of State Revenue [2008] TASMC 21 Magistrates Court of Tasmania Australia - Tasmania 25 Jul 2008 AustLII flag 4
48 East 242 48 East 242 King's Bench United Kingdom circa 1905 flag 3
Hobson v Neale 317 Beav 178 Rolls Court United Kingdom circa 1905 flag 3
Armytage v Wilkinson 3 AC 355 United Kingdom circa 1905 LexisNexis / Westlaw flag 13
Warrington v Furbor 28 East 242 King's Bench United Kingdom circa 1905 flag 3

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