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Mount Pritchard & District Community Club Ltd v Commissioner of Taxation   flag  14

[2011] FCAFC 129; (2011) 196 FCR 549; (2011) 85 ATR 496
Federal Court of Australia
Australia - Commonwealth
17th October, 2011

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Buddhist Society of Western Australia Inc v Commissioner of Taxation [2020] FCA 1126 Federal Court of Australia Australia - Commonwealth 6 Aug 2020 AustLII flag 1
Chhua v Commissioner of Taxation [2018] FCAFC 86; (2018) 262 FCR 228 Federal Court of Australia Australia - Commonwealth 6 Jun 2018 AustLII flag 9
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Deputy Commissioner of Taxation v Jaggs [2020] NSWSC 856 Supreme Court of New South Wales Australia - New South Wales 3 Jul 2020 AustLII flag
FCT v Bosanac [2016] FCA 448; (2016) 103 ATR 51 Federal Court of Australia Australia - Commonwealth 29 Apr 2016 AustLII flag 15
Featherby v Commissioner of Taxation (No 2) [2016] FCA 465; (2016) 240 FCR 149; (2016) 103 ATR 146; (2016) 152 ALD 548 Federal Court of Australia Australia - Commonwealth 6 May 2016 AustLII flag 2
Gashi v Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Mar 2013 AustLII flag 88
Hii v Commissioner of Taxation [2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501 Federal Court of Australia Australia - Commonwealth 23 Apr 2015 AustLII flag 14
Hii v Commissioner of Taxation [2020] FCA 1452 Federal Court of Australia Australia - Commonwealth 9 Oct 2020 AustLII flag
Nguyen v FCT [2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1 Federal Court of Australia Australia - Commonwealth 18 Sep 2018 AustLII flag 12
Pratten v Commissioner of Taxation [2015] FCA 1357 Federal Court of Australia Australia - Commonwealth 4 Dec 2015 AustLII flag 7

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Judicial Review and the Tax Assessment-Making Process" (2022) 45 University of New South Wales Law Journal 251 Azzi, John Australia circa 2022 AustLII flag
"Practical Injustice in the Context of Private Tax Rulings" (2016) 39 University of New South Wales Law Journal 1096 Azzi, John Australia circa 2016 AustLII flag 1
"Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to Reconsider Futuris" (2019) 43 Melbourne University Law Review 44 Azzi, John Australia circa 2019 AustLII flag 1

Legislation Cited

Legislation Name Provision
Constitution
Federal Court of Australia Act 1976 (Cth) s20, s31A
Income Tax Assessment Act (Cth) s6, s166, s169, s175
Income Tax Assessment Act 1997 (Cth) s4.5
Judiciary Act 1903 (Cth) s39B
Public Service Act (Cth) s13
Taxation Administration Act 1953 (Cth)
Court Rules 2011 (Cth) s39.32
Tax Laws Amendment (Improvements to Self Assessment) Act (No (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37; (2011) 191 FCR 400; (2011) 276 ALR 231; 82 ATR 663 Federal Court of Australia Australia - Commonwealth 17 Mar 2011 AustLII flag 25
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 394
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566; 249 ALR 87; [2008] ATC 20-037; 103 ALD 238; 48 AAR 500; 73 ATR 276 Federal Court of Australia Australia - Commonwealth 4 Jul 2008 AustLII flag 52
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
McDonald v Commissioner of Business Franchises [1992] HCA 59; (1992) 175 CLR 472; 109 ALR 619; 67 ALJR 55 High Court of Australia Australia - Commonwealth 25 Nov 1992 AustLII flag 9
Perpetual Executors and Trustees Association of Australia Ltd v FCT [1948] HCA 24; (1948) 77 CLR 1; [1948] 2 ALR 448 High Court of Australia Australia - Commonwealth 22 Sep 1948 AustLII flag 92
Plaintiff S157/2002 v Commonwealth [2003] HCA 2; (2003) 211 CLR 476; (2003) 195 ALR 24; (2003) 77 ALJR 454; (2003) 24 Leg Rep 2 High Court of Australia Australia - Commonwealth 4 Feb 2003 AustLII flag 4575
R v Metal Trades Employers' Association; Ex parte Amalgamated Engineering Union, Australian Section [1951] HCA 3; (1951) 82 CLR 208; [1951] ALR 93 High Court of Australia Australia - Commonwealth 5 Mar 1951 AustLII flag 165
Refrigerated Express Lines (A/Asia) Pty Ltd v Australian Meat and Live-stock Corporation [1980] FCA 38; 44 FLR 455; (1980) 29 ALR 333 Federal Court of Australia Australia - Commonwealth 17 Apr 1980 AustLII flag 176
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5350
X v Australian Prudential Regulation Authority [2007] HCA 4; (2007) 226 CLR 630; (2007) 232 ALR 421; (2007) 97 ALD 241; (2007) 81 ALJR 611; (2007) 14 ANZ Insurance Cases 61-720 High Court of Australia Australia - Commonwealth 21 Feb 2007 AustLII flag 53

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