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Hadrian Fraval Nominees Pty Ltd and Commissioner of Taxation   flag  2

[2013] AATA 127
Administrative Appeals Tribunal
Australia
12th March, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
STNK and Commissioner of Taxation [2021] AATA 3399 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 2
Tier Toys Ltd and Commissioner of Taxation [2014] AATA 156 Administrative Appeals Tribunal Australia 20 Mar 2014 AustLII flag 1

Legislation Cited

Legislation Name Provision
Tax Assessment Amendment (Research and Development) Bill 1986 (Cth)
Corporations Act 2001 (Cth) s1305
Industry Research and Development Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5, s4.5, s5.1, s10.5
Taxation Administration Act 1953 (Cth) s14ZW, s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Commissioner of Taxation (Cth) v Traviati [2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540 Federal Court of Australia Australia - Commonwealth 1 Jun 2012 AustLII flag 31
Aurora Developments Pty Ltd v FCT (No 2) [2011] FCA 1090; (2011) 196 FCR 457; (2011) 83 ATR 363; [2011] ATC 20-280 Federal Court of Australia Australia - Commonwealth 23 Sep 2011 AustLII flag 37
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 28
QFL Photographics Pty Ltd and Commissioner of Taxation [2010] AATA 758 Administrative Appeals Tribunal Australia 5 Oct 2010 AustLII flag 1
Australian Securities and Investments Commission v Rich [2009] NSWSC 1229; (2009) 236 FLR 1; (2009) 75 ACSR 1 Supreme Court of New South Wales Australia - New South Wales 18 Nov 2009 AustLII flag 246
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
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Gibson Motor Sport Merchandise Pty Ltd v Forbes [2005] FCA 749 Federal Court of Australia Australia - Commonwealth 9 Jun 2005 AustLII flag 28
Australian Securities and Investments Commission v Rich [2005] NSWSC 417; (2005) 216 ALR 320; (2005) 191 FLR 385; (2005) 53 ACSR 752; 23 ACLC 838 Supreme Court of New South Wales Australia - New South Wales 5 May 2005 AustLII flag 150
GEC Marconi Systems Pty Ltd v BHP Information Technology Pty Ltd [2003] FCA 50; (2003) 128 FCR 1 Federal Court of Australia Australia - Commonwealth 12 Feb 2003 AustLII flag 227
MLC Ltd v Commissioner of Taxation [2002] FCA 1491; (2002) 126 FCR 37; 196 ALR 502; (2002) 51 ATR 283 Federal Court of Australia Australia - Commonwealth 29 Nov 2002 AustLII flag 19
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 81
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5507
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Norman v FCT [1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag 305
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Allen (As Trustee of the Allen's Asphalt Staff Superannuation Fund) v FCT (2010) 80 ATR 849 Australia circa 2010 Legal Online / Westlaw flag 2
FCT v Dixon (2007) 67 ATR 87 Australia circa 2007 Legal Online / Westlaw flag 3
North Ryde RSL Community Club Ltd v FCT (2002) 121 FCR 1 Federal Court of Australia Australia circa 2002 Legal Online / Westlaw flag 15
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42
Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 75 ALR 287; (1987) 7 AAR 248; 14 ALD 314 Australia circa 1987 LexisNexis AU flag 47
Robinson v Minister of National Revenue [1987] 1 CTC 2055 Canada circa 1987 flag 5
Minister of National Revenue v Merritt 69 DTC 5159 Canada circa 1987 flag 10

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