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Commissioner of Taxation v Multiflex Pty Ltd   flag  17

[2011] FCAFC 142; (2011) 197 FCR 580; (2011) 284 ALR 279; (2011) 82 ATR 153; (2011) 125 ALD 8
Federal Court of Australia
Australia - Commonwealth
11th November, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pidorenko v Minister for Immigration, Citizenship and Multicultural Affairs [2024] FedCFamC2G 525 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 11 Jun 2024 AustLII flag
FCT v Travelex Ltd [2021] HCA 8; (2021) 271 CLR 605; (2021) 388 ALR 305; (2021) 112 ATR 827; (2021) 95 ALJR 334 High Court of Australia Australia - Commonwealth 10 Mar 2021 AustLII flag 6
Commissioner of Taxation v Travelex Ltd [2020] FCAFC 10 Federal Court of Australia Australia - Commonwealth 14 Feb 2020 AustLII flag 4
Farah Custodians Pty Ltd v Commissioner of Taxation (No 2) [2019] FCA 1076 Federal Court of Australia Australia - Commonwealth 12 Jul 2019 AustLII flag 4
Travelex Ltd v Commissioner of Taxation [2018] FCA 1051 Federal Court of Australia Australia - Commonwealth 12 Jul 2018 AustLII flag 1
Phoenix Institute of Australia Pty Ltd v Commonwealth of Australia [2016] FCA 190 Federal Court of Australia Australia - Commonwealth 4 Mar 2016 AustLII flag 4
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSC 76; (2015) 100 ATR 817 Supreme Court of Victoria Australia - Victoria 6 Mar 2015 AustLII flag 10
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation [2013] AATA 930 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 5
Swanbat Pty Ltd and Commissioner of Taxation [2013] AATA 891 Administrative Appeals Tribunal Australia 13 Dec 2013 AustLII flag 2
Naidoo v Commissioner of Taxation [2013] AATA 443; [2013] ATC 10-323 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag 1
Unit Trend Services Pty Ltd v Commissioner of Taxation [2013] FCA 333 Federal Court of Australia Australia - Commonwealth 5 Apr 2013 AustLII flag 1
Re Private Tutor & Commissioner of Taxation [2013] AATA 136 Administrative Appeals Tribunal Australia 14 Mar 2013 AustLII flag 2
Dandenong Motors Unit Trust and Commissioner of Taxation [2012] AATA 920 Administrative Appeals Tribunal Australia 24 Dec 2012 AustLII flag 1
Consolidated Media Holdings Ltd v Commissioner of Taxation [2012] FCAFC 36; (2012) 201 FCR 470; [2012] ATC 20-308; (2012) 83 ATR 793; (2012) 87 ACSR 512 Federal Court of Australia Australia - Commonwealth 20 Mar 2012 AustLII flag 8
Owen, Re; RiverCity Motorway Pty Ltd (admin apptd) (recs and mgrs apptd) v Madden (No 3) [2012] FCA 313; (2012) 201 FCR 360; (2012) 288 ALR 190; (2012) 88 ACSR 1 Federal Court of Australia Australia - Commonwealth 14 Feb 2012 AustLII flag 5
Commissioner of Taxation v Multiflex Pty Ltd [2011] FCA 1316 Federal Court of Australia Australia - Commonwealth 17 Nov 2011 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The New 'Option 2'? the Henry Review's Broad Based Cash Flow Tax" (2012) 14 (2) Journal of Australian Taxation 123 Walpole, Michael Australia circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s3.5
Taxation Administration Act 1953 (Cth) s8AAZLF, s8AAZLG, s10
Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Multiflex Pty Ltd v Commissioner of Taxation [2011] FCA 1112 Federal Court of Australia Australia - Commonwealth 30 Sep 2011 AustLII flag 4
Multiflex Pty Ltd v The Commissioner of Taxation [2011] FCA 789 Federal Court of Australia Australia - Commonwealth 13 Jul 2011 AustLII flag 2
Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137; (2010) 190 FCR 150 Federal Court of Australia Australia - Commonwealth 30 Nov 2010 AustLII flag 10
Contract Pacific Ltd v Commissioner of Inland Revenue [2010] NZSC 136; [2011] 1 NZLR 302; (2011) 25 NZTC 20-006 Supreme Court of New Zealand New Zealand 16 Nov 2010 NZLII flag 9
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 146
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
Travelex Ltd v FCT [2009] FCAFC 133; (2009) 178 FCR 434; [2009] ATC 20-133; 73 ATR 463 Federal Court of Australia Australia - Commonwealth 29 Sep 2009 AustLII flag 8
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Commissioner of Inland Revenue v Sea Hunter Fishing Ltd (2002) 20 NZTC 17,478 New Zealand circa 2002 CCH New Zealand flag 10
Re Refugee Review Tribunal; Ex parte Aala [2000] HCA 57; (2000) 204 CLR 82; (2000) 176 ALR 219; (2000) 75 ALJR 52; (2000) 62 ALD 285; (2000) 21 Leg Rep 6 High Court of Australia Australia - Commonwealth 16 Nov 2000 AustLII flag 2051
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 5348
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 298
R v Commissioners of Customs and Excise; ex parte Strangewood Ltd (1987) 3 BVC 60 United Kingdom circa 1987 flag 1
Deputy FCT (SA) v Ellis & Clark Ltd [1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 95

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