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Sanctuary Lakes Pty Ltd v Commissioner of Taxation   flag  74

[2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762
Federal Court of Australia
Australia - Commonwealth
24th May, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GSE v Chief Commissioner of State Revenue [2024] NSWCATAD 320 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Oct 2024 AustLII flag
BSKF and Commissioner of Taxation (Taxation) (Taxation) [2024] AATA 3377 Administrative Appeals Tribunal Australia 20 Sep 2024 AustLII flag
Topcubasi v Chief Commissioner of State Revenue [2024] NSWCATAD 258 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 2 Sep 2024 AustLII flag
Darghaw Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 257 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Aug 2024 AustLII flag
Griglio v Chief Commissioner of State Revenue [2024] NSWCATAD 212 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Jul 2024 AustLII flag 3
YNVP and Commissioner of Taxation (Taxation) [2024] AATA 2588 Administrative Appeals Tribunal Australia 30 Jun 2024 AustLII flag
GNBF and Commissioner of Taxation (Taxation) [2024] AATA 2152 Administrative Appeals Tribunal Australia 24 Jun 2024 AustLII flag
Beta Leigh Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 596 Administrative Appeals Tribunal Australia 4 Apr 2024 AustLII flag 1
Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 249 Supreme Court of New South Wales Australia - New South Wales 14 Mar 2024 AustLII flag 9
Counsellor and Commissioner of Taxation (Taxation) [2024] AATA 220 Administrative Appeals Tribunal Australia 13 Feb 2024 AustLII flag 1
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Meakins and Commissioner of Taxation (Taxation) [2023] AATA 3852 Administrative Appeals Tribunal Australia 17 Nov 2023 AustLII flag
Jassar & Manesh Pty Ltd as trustee for the Jassar Manesh Consultants Unit Trust and Commissioner of Taxation [2023] AATA 3499 Administrative Appeals Tribunal Australia 30 Oct 2023 AustLII flag 2
QQRK and Commissioner of Taxation (Taxation) [2023] AATA 3493 Administrative Appeals Tribunal Australia 27 Oct 2023 AustLII flag 5
Hanson and Commissioner of Taxation (Taxation) [2023] AATA 2067 Administrative Appeals Tribunal Australia 17 Jul 2023 AustLII flag
TBLX and ZSCM and Commissioner of Taxation (Taxation) [2023] AATA 2059 Administrative Appeals Tribunal Australia 4 Jul 2023 AustLII flag
HNQH and Commissioner of Taxation (Taxation) [2023] AATA 980 Administrative Appeals Tribunal Australia 28 Apr 2023 AustLII flag
Elcheikh and Commissioner of Taxation (Taxation) [2023] AATA 859 Administrative Appeals Tribunal Australia 21 Apr 2023 AustLII flag 1
Tschierschky and Commissioner of Taxation (Taxation) [2023] AATA 1201 Administrative Appeals Tribunal Australia 21 Apr 2023 AustLII flag 1
DQTB and Commissioner of Taxation [2023] AATA 515 Administrative Appeals Tribunal Australia 28 Mar 2023 AustLII flag 2
Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust [2023] FCAFC 19 Federal Court of Australia Australia - Commonwealth 23 Feb 2023 AustLII flag 5
VTBL and Commissioner of Taxation (Taxation) [2023] AATA 168 Administrative Appeals Tribunal Australia 13 Feb 2023 AustLII flag 2
Smits v Cugola [2022] QCA 262 Supreme Court of Queensland - Court of Appeal Australia - Queensland 16 Dec 2022 AustLII flag 4
Trustee for the NFTA Unit Trust and Commissioner of Taxation (Taxation) [2022] AATA 4132 Administrative Appeals Tribunal Australia 5 Dec 2022 AustLII flag 1
Rizkallah and Commissioner of Taxation (Taxation) [2022] AATA 3081 Administrative Appeals Tribunal Australia 16 Sep 2022 AustLII flag 1
Chhua and Commissioner of Taxation [2022] AATA 2593 Administrative Appeals Tribunal Australia 12 Aug 2022 AustLII flag 2
Automotive Invest Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 673 Administrative Appeals Tribunal Australia 24 Mar 2022 AustLII flag
Whiddon and Commissioner of Taxation [2022] AATA 197; (2022) 114 ATR 220 Administrative Appeals Tribunal Australia 10 Feb 2022 AustLII flag 2
XQDX and Commissioner of Taxation [2021] AATA 4070; (2021) 114 ATR 170 Administrative Appeals Tribunal Australia 5 Nov 2021 AustLII flag 3
Dezfoolian and Commissioner of Taxation (Taxation) [2021] AATA 3991 Administrative Appeals Tribunal Australia 29 Oct 2021 AustLII flag 1
STNK and Commissioner of Taxation [2021] AATA 3399 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 2
Kong and Commissioner of Taxation (Taxation) [2021] AATA 2775 Administrative Appeals Tribunal Australia 10 Aug 2021 AustLII flag
Commissioner of Taxation v Ross [2021] FCA 766; (2021) 174 ALD 77 Federal Court of Australia Australia - Commonwealth 9 Jul 2021 AustLII flag 27
Munkayilar and Commissioner of Taxation (Taxation) [2021] AATA 1839 Administrative Appeals Tribunal Australia 22 Jun 2021 AustLII flag 1
RHXV and Commissioner of Taxation [2021] AATA 1349 Administrative Appeals Tribunal Australia 14 May 2021 AustLII flag 1
PDXS and Commissioner of Taxation (Taxation) [2021] AATA 725 Administrative Appeals Tribunal Australia 31 Mar 2021 AustLII flag 1
BSRJ and Commissioner of Taxation (Taxation) [2021] AATA 333 Administrative Appeals Tribunal Australia 26 Feb 2021 AustLII flag 1
Lambourne and Commissioner of Taxation (Taxation) [2020] AATA 4562 Administrative Appeals Tribunal Australia 12 Nov 2020 AustLII flag 1
LLJL and Commissioner of Taxation (Taxation) [2020] AATA 3446 Administrative Appeals Tribunal Australia 17 Aug 2020 AustLII flag
Atkinson and Commissioner of Taxation [2020] AATA 1666; (2020) 111 ATR 844 Administrative Appeals Tribunal Australia 22 May 2020 AustLII flag 1
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation) [2020] AATA 1014 Administrative Appeals Tribunal Australia 24 Apr 2020 AustLII flag 2
Beaumont Constructions Pty Ltd v Commissioner of State Revenue [2020] QCAT 52 Queensland Civil and Administrative Tribunal Australia - Queensland 14 Feb 2020 AustLII flag 3
Dobie and Commissioner of Taxation (Taxation) [2020] AATA 292; (2020) 111 ATR 444 Administrative Appeals Tribunal Australia 31 Jan 2020 AustLII flag 1
Diarra and Commissioner of Taxation [2019] AATA 5545 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag 3
SDRQ and Commissioner of Taxation [2019] AATA 2003; (2019) 110 ATR 687 Administrative Appeals Tribunal Australia 19 Jul 2019 AustLII flag 1
Bosanac and Commissioner of Taxation [2019] AATA 1240; (2019) 110 ATR 126 Administrative Appeals Tribunal Australia 10 Jun 2019 AustLII flag 4
Al Rubaei and Commissioner of Taxation (Taxation) [2019] AATA 71 Administrative Appeals Tribunal Australia 30 Jan 2019 AustLII flag 1
HKYB and Commissioner of Taxation (Taxation) [2018] AATA 4770 Administrative Appeals Tribunal Australia 31 Oct 2018 AustLII flag 2
S M Ho & K W Loh & T Low & W Orr and Commissioner of Taxation [2018] AATA 3911; (2018) 109 ATR 145 Administrative Appeals Tribunal Australia 16 Oct 2018 AustLII flag 2
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
Mango Reef Pty Ltd and Commissioner of Taxation (Taxation) [2018] AATA 3091 Administrative Appeals Tribunal Australia 28 Aug 2018 AustLII flag
Mangat and Commissioner of Taxation (Taxation) [2018] AATA 3012 Administrative Appeals Tribunal Australia 21 Aug 2018 AustLII flag 1
Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue [2018] ACTSC 208 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 3 Aug 2018 AustLII flag 2
Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liq) (formerly EBS & Associates Pty Ltd) [2018] FCA 1140 Federal Court of Australia Australia - Commonwealth 3 Aug 2018 AustLII flag 7
Bosanac v Commissioner of Taxation [2018] FCA 946 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 20
Mavris and Commissioner of Taxation (Taxation) [2018] AATA 1825 Administrative Appeals Tribunal Australia 19 Jun 2018 AustLII flag 2
Stojic v Deputy Commissioner of Taxation [2018] FCA 483; (2018) 107 ATR 741 Federal Court of Australia Australia - Commonwealth 19 Apr 2018 AustLII flag 7
Pty Ltd and Commissioner of Taxation (Taxation) [2018] AATA 33 Administrative Appeals Tribunal Australia 17 Jan 2018 AustLII flag 3
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
Norwestern Trust and Commissioner of Taxation (Taxation) [2017] AATA 361 Administrative Appeals Tribunal Australia 22 Mar 2017 AustLII flag 1
GSLL and Commissioner of Taxation (Taxation) [2016] AATA 954 Administrative Appeals Tribunal Australia 29 Nov 2016 AustLII flag
T T Lam and HT Ngo and Commissioner of Taxation (Taxation) [2016] AATA 552 Administrative Appeals Tribunal Australia 29 Jul 2016 AustLII flag
Air-conditioning & Refrigeration Service Pty Ltd and Commissioner of Taxation (Taxation) [2016] AATA 433 Administrative Appeals Tribunal Australia 28 Jun 2016 AustLII flag
Crown Estates (Sales) Pty Ltd v Commissioner of Taxation [2016] FCA 335 Federal Court of Australia Australia - Commonwealth 8 Apr 2016 AustLII flag 3
Ting and Commissioner of Taxation [2015] AATA 166; [2015] ATC 10-386 Administrative Appeals Tribunal Australia 23 Feb 2015 AustLII flag 6
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation [2014] AATA 337; (2014) 98 ATR 671 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 7
Confidential and Commissioner of Taxation [2014] AATA 257 Administrative Appeals Tribunal Australia 30 Apr 2014 AustLII flag 1
QHVV and Commissioner of Taxation [2014] AATA 104 Administrative Appeals Tribunal Australia 27 Feb 2014 AustLII flag
Mathoura Property Pty Ltd v FCT [2013] AATA 922; (2013) 97 ATR 1059 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 2
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation [2013] AATA 847 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 1
Stewart and Commissioner of Taxation [2013] AATA 845; (2013) 97 ATR 963 Administrative Appeals Tribunal Australia 28 Nov 2013 AustLII flag 6
Lakatos and Commissioner of Taxation [2013] AATA 712 Administrative Appeals Tribunal Australia 4 Oct 2013 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 624 Administrative Appeals Tribunal Australia 30 Aug 2013 AustLII flag 1
SJ Buller Pty Ltd and Commissioner of Taxation [2013] AATA 617 Administrative Appeals Tribunal Australia 30 Aug 2013 AustLII flag 1

Legislation Cited

s1, s8
Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB
System (Goods and Services Tax) Act 1999 (Cth)
Crimes Act 1914 (Cth) s4AA, s20
Income Tax Assessment Act 1936 (Cth) s90
Income Tax Assessment Act 1997 (Cth) s25.5
Taxation Administration Act 1953 (Cth) s1, s8
Court Rules 2011 (Cth) s39.32
Tax System (Tax Administration) Act 1999 (Cth)
Tax System (Tax Administration) Act (No 2) 2000 (Cth)
(Repeal of Inoperative Provisions) Act 2006 (Cth)
Planning and Environment Act 1987 (Vic) s173
Transfer of Land Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pratt Holdings Pty Ltd v Commissioner of Taxation (Cth) [2012] FCA 1075; (2012) 216 FCR 258; (2012) 90 ATR 279 Federal Court of Australia Australia - Commonwealth 1 Oct 2012 AustLII flag 6
Fowler v Commissioner of Taxation [2012] FCA 1040; [2012] ATC 20-351 Federal Court of Australia Australia - Commonwealth 21 Sep 2012 AustLII flag 7
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
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
Sent v Commissioner of Taxation [2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 24
Commissioner of Taxation v Burness [2009] FCA 1021; [2009] ATC 20-135; (2009) 77 ATR 61 Federal Court of Australia Australia - Commonwealth 14 Sep 2009 AustLII flag 11
FCT v Malouf [2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335 Federal Court of Australia Australia - Commonwealth 2 Apr 2009 AustLII flag 15
Malouf v FCT [2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023 Federal Court of Australia Australia - Commonwealth 22 Apr 2008 AustLII flag 7
Dixon v FCT [2008] FCAFC 54; (2008) 167 FCR 287; (2008) 69 ATR 627; [2008] ATC 20-015 Federal Court of Australia Australia - Commonwealth 8 Apr 2008 AustLII flag 67
Commissioner of Taxation v Dixon [2007] ATC 4,748 Australia circa 2007 IntelliConnect flag 1
BHP Billiton Direct Reduced Iron Pty Ltd v Deputy FCT [2007] ATC 5,071 Australia circa 2007 IntelliConnect flag 1
Walstern Pty Ltd v Commissioner of Taxation [2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 136
Elias v FCT [2002] FCA 845; (2002) 123 FCR 499; (2002) 50 ATR 253 Federal Court of Australia Australia - Commonwealth 3 Jul 2002 AustLII flag 412
Minister for Immigration v Yusuf (2001) 206 CLR 323 Australia - Commonwealth circa 2001 Legal Online / Westlaw flag 2705
Morales v Minister for Immigration and Ethnic Affairs [1995] FCA 1688; (1995) 60 FCR 550; 41 ALD 71 Federal Court of Australia Australia - Commonwealth 24 Nov 1995 AustLII flag 56
Craig v South Australia [1995] HCA 58; (1995) 184 CLR 163; (1995) 131 ALR 595; (1995) 39 ALD 193; (1995) 69 ALJR 873; (1995) 82 A Crim R 359 High Court of Australia Australia - Commonwealth 24 Oct 1995 AustLII flag 4152
Byrne v Australian Airlines Ltd (1995) 185 CLR 410 Australia - Commonwealth circa 1995 Legal Online / Westlaw flag 2517
Commissioner of Taxation v Woolcombers (WA) Pty Ltd [1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302 Federal Court of Australia Australia - Commonwealth 17 Dec 1993 AustLII flag 23
State Rail Authority of New South Wales v Collector of Customs [1991] FCA 610; (1991) 33 FCR 211; 14 AAR 307 Federal Court of Australia Australia - Commonwealth 9 Dec 1991 AustLII flag 39
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
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
Austin v Deputy Secretary, Attorney-General's Department (1986) 12 FCR 22; (1986) 67 ALR 585; (1986) 10 ALD 169; 23 A Crim R 107 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 40
Point v FCT [1970] HCA 7; 119 CLR 453; 44 ALJR 121; 1 ATR 577 High Court of Australia Australia - Commonwealth 18 Mar 1970 AustLII flag 20
Jolly v FCT [1935] HCA 21; (1935) 53 CLR 206; [1935] ALR 211; 3 ATD 162 High Court of Australia Australia - Commonwealth 30 Apr 1935 AustLII flag 49
A$33,000 598 Gould A

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