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Petroulias v Commissioner of Taxation 3

[2010] FCA 1464

Federal Court of Australia

Australia - Commonwealth

23rd December, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Petroulias v Commissioner of Taxation	[2011] FCA 795; (2011) 84 ATR 110	Federal Court of Australia	Australia - Commonwealth	18 Jul 2011	AustLII		8

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The developing international framework and practice for the exchange of tax related information: evolution or change?"	(2013) 11 (2) E-Journal of Tax Research 115	Dirkis, Michael; Bondfield, Brett	Australia	circa 2013	AustLII		2
"Striking Gold Offshore with Australia's Tax Information Gathering Powers: Alchemy or Evolution?"	(2013) 15 Journal of Australian Taxation 41	Dirkis, Michael; Bondfield, Brett	Australia	circa 2013	AustLII

Legislation Cited

Legislation Name	Provision
Constitution
Australian Crime Commission Act (Cth)	s29A
Evidence Act (Cth)	s128, s192A
Income Tax Assessment Act 1936 (Cth)	s167, s168, s175, s260
International Tax Agreements Act 1953 (Cth)	s6B, s20
Judiciary Act 1903 (Cth)	s78B
Federal Court Rules (Cth)
Income Tax (International Agreements) Amendment Act 1995 (Cth)
International Tax Agreements Amendment Act (No. 1) 2006 (Cth)
Lawyers and Conveyancers Act 2006
Tax Administration Act 1994

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Avowal Administrative Attorneys Ltd v District Court at North Shore	[2010] NZCA 183; [2010] 3 NZLR 661; (2010) 24 NZTC 24,252	Court of Appeal of New Zealand	New Zealand	11 May 2010	NZLII		8
Avowal Administrative Attorneys Ltd v District Court at North Shore	[2010] 2 NZLR 794		New Zealand	circa 2010	LexisNexis		5
Petroulias v FCT	[2006] FCA 1821; (2006) 65 ATR 76	Federal Court of Australia	Australia - Commonwealth	19 Dec 2006	AustLII		2
Australian Broadcasting Corporation v O ’ Neill	[2006] HCA 46; (2006) 227 CLR 57; (2006) 229 ALR 457; (2006) 80 ALJR 1672; (2006) 8 CA 46	High Court of Australia	Australia - Commonwealth	28 Sep 2006	AustLII		1941
JMA Accounting Pty Ltd v Carmody	[2004] FCAFC 274; (2004) 139 FCR 53	Federal Court of Australia	Australia - Commonwealth	circa 2004	AustLII		12
Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission	[2002] HCA 49; (2002) 213 CLR 543; 192 ALR 561; 77 ALJR 40; 43 ACSR 189; [2002] ATPR 41-896; (2002) 23 Leg Rep 2	High Court of Australia	Australia - Commonwealth	7 Nov 2002	AustLII		818
Currie v Deputy Commissioner of Taxation	[2000] FCA 1964	Federal Court of Australia	Australia - Commonwealth	4 Oct 2000	AustLII		2
Avowal Administrative Attorneys Ltd v The District Court at North Shore	[2000] NZHC 817	High Court of New Zealand	New Zealand	circa 2000	NZLII		1
Allitt v Sullivan	[1988] VicRp 65; [1988] VR 621		Australia - Victoria	26 Jun 1987	AustLII		43

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