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Sea Shepherd Australia Ltd v Commissioner of Taxation   flag  47

[2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836
Federal Court of Australia
Australia - Commonwealth
3rd July, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nightingale v Subee Pty Ltd [2024] NSWPIC 569 Personal Injury Commission of New South Wales Australia - New South Wales 15 Oct 2024 AustLII flag
Hancock v Select Civil Pty Ltd [2024] NSWPIC 478 Personal Injury Commission of New South Wales Australia - New South Wales 28 Aug 2024 AustLII flag
Hawkes v The Disability Trust [2024] NSWPIC 201 Personal Injury Commission of New South Wales Australia - New South Wales 22 Apr 2024 AustLII flag
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights [2024] ATODTR 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights [2024] ATODTR TR2024/D1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Environment Protection Authority v Sydney Water Corporation [2023] NSWLEC 119 Land and Environment Court of New South Wales Australia - New South Wales 3 Nov 2023 AustLII flag
Australian Securities and Investments Commission v Commonwealth Bank of Australia [2023] FCAFC 135 Federal Court of Australia Australia - Commonwealth 17 Aug 2023 AustLII flag 1
Illuka Park Trust v Commissioner of Taxation [2023] FCAFC 89; 298 FCR 449 Federal Court of Australia Australia - Commonwealth 9 Jun 2023 AustLII flag 3
Kelly v Birchwood Consolidated Pty Ltd (Receivers and Managers Appointed) (In Liquidation) [2023] WASCA 76 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 16 May 2023 AustLII flag 4
Bates v Filter Cair Pty Ltd [2023] NSWPIC 95 Personal Injury Commission of New South Wales Australia - New South Wales 9 Mar 2023 AustLII flag
Roberts v ISS Facility Services Pty Ltd [2022] VSC 738 Supreme Court of Victoria Australia - Victoria 1 Dec 2022 AustLII flag
Smith v North Fresh Pty Ltd t/as Guyra Tomato Farm/Tomato Exchange [2022] NSWPIC 655 Personal Injury Commission of New South Wales Australia - New South Wales 28 Nov 2022 AustLII flag
Environment East Gippsland Inc v VicForests (No 4) [2022] VSC 668 Supreme Court of Victoria Australia - Victoria 4 Nov 2022 AustLII flag 6
Secretary of the Ministry of Health v The New South Wales Nurses and Midwives ’ Association [2022] NSWSC 1178; (2022) 320 IR 249 Supreme Court of New South Wales Australia - New South Wales 28 Sep 2022 AustLII flag 35
Matabang v Vinidex Pty Ltd [2022] NSWPIC 134 Personal Injury Commission of New South Wales Australia - New South Wales 29 Mar 2022 AustLII flag
Keasey v Director of Housing [2022] VSCA 7 Supreme Court of Victoria - Court of Appeal Australia - Victoria 2 Feb 2022 AustLII flag
Cameron v Marco Polo Aged Care Services Ltd [2021] NSWPIC 481 Personal Injury Commission of New South Wales Australia - New South Wales 25 Nov 2021 AustLII flag
Bradley v South Newcastle Rugby League Club Ltd [2021] NSWPIC 298 Personal Injury Commission of New South Wales Australia - New South Wales 19 Aug 2021 AustLII flag
Commissioner of the Australian Police Force v Luppino [2021] FCAFC 43; (2021) 284 FCR 223 Federal Court of Australia Australia - Commonwealth 25 Mar 2021 AustLII flag 2
King Eeducational Service Pty Ltd trading as Kinggdom Institute of Management and Australian Skills Quality Authority [2020] AATA 5105 Administrative Appeals Tribunal Australia 10 Dec 2020 AustLII flag 1
Commissioner of Taxation v Bogiatto [2020] FCA 1139 Federal Court of Australia Australia - Commonwealth 7 Aug 2020 AustLII flag 9
Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118 Federal Court of Australia Australia - Commonwealth 19 Dec 2019 AustLII flag
Hallmann v National Mutual Life Association of Australasia Ltd [2023] NSWPIC 455 Personal Injury Commission of New South Wales Australia - New South Wales 28 Aug 2019 AustLII flag
Commissioner of Taxation v BHP Billiton Ltd [2019] FCAFC 4; 263 FCR 334 Federal Court of Australia Australia - Commonwealth 29 Jan 2019 AustLII flag 5
Watson and Commissioner of Taxation (Taxation) [2018] AATA 3915 Administrative Appeals Tribunal Australia 16 Oct 2018 AustLII flag
Moreton Resources Ltd and Innovation and Science Australia (Taxation) [2018] AATA 3378 Administrative Appeals Tribunal Australia 10 Sep 2018 AustLII flag 8
Vokes Ltd v Laminar Air Flow Pty Ltd [2018] FCAFC 109 Federal Court of Australia Australia - Commonwealth 16 Jul 2018 AustLII flag 1
Construction, Forestry, Maritime, Mining and Energy Union v BHP Billiton Nickel West Pty Ltd [2018] FCAFC 107 Federal Court of Australia Australia - Commonwealth 6 Jul 2018 AustLII flag 2
Medical Board of Australia v Kemp [2018] VSCA 168; (2018) 56 VR 51 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Jun 2018 AustLII flag 13
Rust-Oleum Australia Pty Ltd and Australian Pesticides and Veterinary Medicines Authority [2017] AATA 2180 Administrative Appeals Tribunal Australia 10 Nov 2017 AustLII flag
Zappia v Comptroller General of Customs [2017] FCAFC 147; (2017) 254 FCR 363 Federal Court of Australia Australia - Commonwealth 19 Sep 2017 AustLII flag 2
Uber BV v Commissioner of Taxation [2017] FCA 110; (2017) 247 FCR 462 Federal Court of Australia Australia - Commonwealth 17 Feb 2017 AustLII flag 8
TEC Pipe Pty Ltd and Clean Energy Regulator [2017] AATA 48 Administrative Appeals Tribunal Australia 20 Jan 2017 AustLII flag
NSW Trustee and Guardian on behalf of Robert Birch v Olympic Aluminium Pty Ltd [2016] NSWWCCPD 54 Workers Compensation Commission of New South Wales - Presidential Australia - New South Wales 10 Nov 2016 AustLII flag 6
Glass v President of the Legislative Council [2016] VSC 507 Supreme Court of Victoria Australia - Victoria 26 Aug 2016 AustLII flag 3
Victoria v Intralot Australia Pty Ltd [2015] VSCA 358 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 Dec 2015 AustLII flag 13
PJCW and Child Support Registrar [2015] AATA 443 Administrative Appeals Tribunal Australia 24 Jun 2015 AustLII flag
Diab v NRMA Ltd [2014] NSWWCCPD 72; 16 DDCR 54 Workers Compensation Commission of New South Wales - Presidential Australia - New South Wales 10 Nov 2014 AustLII flag 306
Mercator Lighting Pty Ltd and Chief Executive Officer of Customs [2014] AATA 694 Administrative Appeals Tribunal Australia 23 Sep 2014 AustLII flag 1
G C Swinburne and [2014] AATA 601 Administrative Appeals Tribunal Australia 26 Aug 2014 AustLII flag
Swinburne & Macfarlane and Australian Securities and Investments Commission [2014] AATA 602; (2014) 144 ALD 397 Administrative Appeals Tribunal Australia 26 Aug 2014 AustLII flag 9
Pty Ltd v Commissioner of Taxation [2014] AATA 515; [2014] ATC 10-373 Administrative Appeals Tribunal Australia 29 Jul 2014 AustLII flag 1
National Australia Bank Ltd v Elgammal [2014] FCCA 828 Federal Circuit Court of Australia Australia 14 Apr 2014 AustLII flag
Bina v ISS Property Services Pty Ltd [2013] NSWWCCPD 72 Workers Compensation Commission of New South Wales - Presidential Australia - New South Wales 19 Dec 2013 AustLII flag 14
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation [2013] AATA 847 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Incorporation of Human Rights Fair Trial Standards into Australian Extradition Law" (2014) 76 Australian Institute of Administrative Law Forum 20 Johnston, Peter Australia circa 2014 AustLII flag 1
"Books for review" [2013] BalJlNTLawSoc 55 Editors Australia circa 2013 AustLII flag

Legislation Cited

Legislation Name Provision
ADMINISTRATIVE APPEALS TRIBUNAL ACT 1975 (Cth) s44
Income Tax Assessment Act 1997 (Cth) s4.5, s5.5, s12.5
Migration Act 1958 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth) s39.32
(2006 Measures No. 3) Act 2006 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sea Shepherd Australia Ltd and Commissioner of Taxation [2012] AATA 520 Administrative Appeals Tribunal Australia 7 Aug 2012 AustLII flag 1
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252; (2010) 267 ALR 204; (2010) 84 ALJR 507; (2010) 115 ALD 493 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag 810
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
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 30
Campbell v R [2008] NSWCCA 214; (2008) 228 FLR 47; (2008) 73 NSWLR 272; (2008) 188 A Crim R 1 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 16 Sep 2008 AustLII flag 97
XYZ v Commonwealth [2006] HCA 25; (2006) 227 CLR 532; 227 ALR 495; (2006) 80 ALJR 1036 High Court of Australia Australia - Commonwealth 13 Jun 2006 AustLII flag 117
Yanner v Eaton [1999] HCA 53; (1999) 201 CLR 351; 166 ALR 258; (1999) 73 ALJR 1518; (1999) 107 A Crim R 551; (1999) 105 LGERA 71; (1999) 18 Leg Rep 2 High Court of Australia Australia - Commonwealth 7 Oct 1999 AustLII flag 355
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
Baxter Healthcare Pty Ltd v Comptroller-General of Customs [1997] FCA 131; (1997) 72 FCR 467 Federal Court of Australia Australia - Commonwealth 21 Feb 1997 AustLII flag 41
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
R v Brown [1996] 1 AC 543 United Kingdom circa 1996 LexisNexis / Westlaw flag 134
Sharp Corporation of Australia Pty Ltd v Collector of Customs [1995] FCA 707; (1995) 59 FCR 6; 22 AAR 35 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 94
Agfa-Gevaert Ltd v Collector of Customs [1994] FCA 664; (1994) 124 ALR 645 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 34
Biga Nominees Pty Ltd v Commissioner of Taxation (Cth) [1991] VICSC 137; (1991) 104 FLR 74; (1991) 21 ATR 1459 Supreme Court of Victoria - Court of Appeal Australia - Victoria circa 1991 AustLII flag 20
Rheem Australia Ltd v Collector of Customs (NSW) (1988) 78 ALR 285; (1988) 14 ALD 786 Australia circa 1988 LexisNexis AU flag 41
Australian National Railways Commission v Collector of Customs, SA [1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367 Federal Court of Australia Australia - Commonwealth 23 Aug 1985 AustLII flag 100
Khoury v Government Insurance Office (NSW) [1984] HCA 55; (1984) 165 CLR 622; (1984) 54 ALR 639; (1984) 58 ALJR 502; (1984) 3 ANZ Insurance Cases 60-581 High Court of Australia Australia - Commonwealth 3 Sep 1984 AustLII flag 338
Peacock v Zyfert [1983] FCA 190; (1983) 48 ALR 549; (1983) 77 FLR 471 Federal Court of Australia Australia - Commonwealth 18 Aug 1983 AustLII flag 29
General Accident Life Assurance Corporation Ltd & Sentry Life Assurance Ltd v Commissioner of Pay-Roll Tax (NSW) (1982) 42 ALR 365; [1982] 2 NSWLR 52; (1982) 56 ALJR 775; (1982) 2 ANZ Insurance Cases 60-484; 13 ATR 372 Australia - New South Wales circa 1982 LexisNexis AU flag 22
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1101
Australian Gas Light Co v Valuer-General (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 467
R v Carter; Ex parte Kisch [1934] HCA 50; (1934) 52 CLR 221; [1935] ALR 125 High Court of Australia Australia - Commonwealth 16 Nov 1934 AustLII flag 54
Metropolitan Gas Co v Federated Gas Employees ’ Industrial Union [1925] HCA 5; (1924) 35 CLR 449; 31 ALR 117 High Court of Australia Australia - Commonwealth 10 Apr 1925 AustLII flag 235
Lorimer v Smail [1911] HCA 44; (1911) 12 CLR 504 High Court of Australia Australia - Commonwealth 25 Sep 1911 AustLII flag 34
Master Retailers' Association of NSW v Shop Assistants Union of NSW [1904] HCA 39; 2 CLR 94 High Court of Australia Australia - Commonwealth 8 Dec 1904 AustLII flag 12
Cabell v Markham 148 F2d 737 United States circa 1982 Westlaw flag 208
69 Australian Law Journal 984 69 Australian Law Journal 984 Australian Law Journal Australia circa 1982 Legal Online flag 3

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