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Commissioner of Taxation v Luxottica Retail Australia Pty Ltd   flag  11

[2011] FCAFC 20; [2011] ATC 20-243; (2011) 79 ATR 768; (2011) 191 FCR 561
Federal Court of Australia
Australia - Commonwealth
23rd February, 2011

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Landcom [2022] FCAFC 204 Federal Court of Australia Australia - Commonwealth 22 Dec 2022 AustLII flag
Landcom v Commissioner of Taxation [2022] FCA 510 Federal Court of Australia Australia - Commonwealth 9 May 2022 AustLII flag 3
Commissioner of Police, NSW Police Force v EMB [2020] NSWCATAP 262 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 10 Dec 2020 AustLII flag 3
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services [2014] ATOTR TR2014/1 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services [2014] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Bell v Commissioner of Taxation [2012] FCA 1042; [2012] ATC 20-350; (2012) 88 ATR 923 Federal Court of Australia Australia - Commonwealth 19 Sep 2012 AustLII flag 29
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR GSTR2012/4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR GSTR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/D2 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATODGSTR GSTR2012/D2 Australian Taxation Office Australia - Commonwealth 29 Feb 2012 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Future Property and the Torrens System" (2017) 22 Deakin Law Review 1 Anderson, Glen Australia circa 2017 AustLII flag
"Tax reform political parties and the prisoners' dilemma: address to the Treasury" (FCA) [2013] FedJSchol 30 Perram, Justice Nye Australia circa 2013 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s9, s80
Federal Court Rules (Cth)
Sales Tax Assessment Act 1992 (Cth) s45
Real Property Act 1900 (NSW) s43A, s75, s80

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Luxottica Retail Australia Pty Ltd v FCT [2010] AATA 22; (2010) 75 ATR 169; [2010] ATC 10-119 Administrative Appeals Tribunal Australia 15 Jan 2010 AustLII flag 6
Re Food Supplier and Commissioner of Taxation [2007] AATA 1550; (2007) 66 ATR 938 Administrative Appeals Tribunal Australia 16 Jul 2007 AustLII flag 6
Sterling Guardian Pty Ltd v FCT [2005] FCA 1166; (2005) 220 ALR 550; (2005) 60 ATR 502; [2005] ALMD 8602 Federal Court of Australia Australia - Commonwealth 24 Aug 2005 AustLII flag 32
Kmart Australia Ltd v Commissioner of Taxation [2001] FCA 1540; 114 FCR 353; 48 ATR 302 Federal Court of Australia Australia - Commonwealth 2 Nov 2001 AustLII flag 1
IAC (Finance) Pty Ltd v Courtenay [1963] HCA 64; (1963) 110 CLR 550; [1964] ALR 971; 37 ALJR 350 High Court of Australia Australia - Commonwealth 20 Dec 1963 AustLII flag 42

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