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Petroulias v Commissioner of Taxation   flag  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 flag 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 flag 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 flag

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 † 
JMA Accounting Pty Ltd v Carmody [2004] FCAFC 274; (2004) 139 FCR 53 Federal Court of Australia Australia - Commonwealth circa 2004 AustLII flag 12
Petroulias v Commissioner of Taxation [2011] FCA 795; (2011) 84 ATR 110 Federal Court of Australia Australia - Commonwealth 18 Jul 2011 AustLII flag 8
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 flag 8
Avowal Administrative Attorneys Ltd v District Court at North Shore [2010] 2 NZLR 794 New Zealand circa 2010 LexisNexis flag 5
"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 flag 2
Petroulias v FCT [2006] FCA 1821; (2006) 65 ATR 76 Federal Court of Australia Australia - Commonwealth 19 Dec 2006 AustLII flag 2
Currie v Deputy Commissioner of Taxation [2000] FCA 1964 Federal Court of Australia Australia - Commonwealth 4 Oct 2000 AustLII flag 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 flag 1
"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 flag

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