Batchelor v Commissioner of Taxation 11

[2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1

Federal Court of Australia

Australia - Commonwealth

3rd April, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Westpac Banking Corporation v Jamieson	[2015] QCA 50; [2016] 1 Qd R 495; (2016) 294 FLR 48; (2015) 104 ACSR 657	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	10 Apr 2015	AustLII	39
Nguyen v FCT	[2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1	Federal Court of Australia	Australia - Commonwealth	18 Sep 2018	AustLII	12
Victoria Power Networks Pty Ltd v FCT	[2019] FCA 77; (2019) 109 ATR 537	Federal Court of Australia	Australia - Commonwealth	7 Feb 2019	AustLII	3
Lucas v Commissioner of Taxation	[2015] FCA 598; (2015) 66 AAR 381	Federal Court of Australia	Australia - Commonwealth	17 Jun 2015	AustLII	3
Zappia v Comptroller General of Customs	[2017] FCAFC 147; (2017) 254 FCR 363	Federal Court of Australia	Australia - Commonwealth	19 Sep 2017	AustLII	2
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2017] FCA 478; (2017) 105 ATR 746	Federal Court of Australia	Australia - Commonwealth	10 May 2017	AustLII	2
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2018] FCAFC 11	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII	1
Aucote and Samson Maritime Pty Ltd	[2014] AATA 296	Administrative Appeals Tribunal	Australia	14 May 2014	AustLII	1
BSKF and Commissioner of Taxation (Taxation) (Taxation)	[2024] AATA 3377	Administrative Appeals Tribunal	Australia	20 Sep 2024	AustLII
Patrick and Secretary, Department of Defence (Freedom of information)	[2024] AATA 336	Administrative Appeals Tribunal	Australia	13 Feb 2024	AustLII
Wu v Commissioner of Taxation	[2018] FCA 1339	Federal Court of Australia	Australia - Commonwealth	30 Aug 2018	AustLII
Falk and Commissioner of Taxation	[2015] AATA 392	Administrative Appeals Tribunal	Australia	4 Jun 2015	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Repatriation Commission v Warren	[2008] FCAFC 64; (2008) 167 FCR 511; 246 ALR 279; (2008) 101 ALD 222; 47 AAR 461	Federal Court of Australia	Australia - Commonwealth	24 Apr 2008	AustLII	70
Peacock v Repatriation Commission	[2007] FCAFC 156; (2007) 161 FCR 256; (2007) 47 AAR 20; (2007) 97 ALD 373	Federal Court of Australia	Australia - Commonwealth	26 Sep 2007	AustLII	62
Commissioner of Taxation v Glennan	[1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413	Federal Court of Australia	Australia - Commonwealth	26 Mar 1999	AustLII	62
FCT v Raptis	[1989] FCA 381; (1989) 19 ALD 726; (1989) 20 ATR 1262; (1989) 89 ATC 4,994	Federal Court of Australia	Australia - Commonwealth	21 Sep 1989	AustLII	57
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII	53
CCP Australian Airships Ltd v Primus Telecommunications Pty Ltd	[2004] VSCA 232; [2005] ATPR 42-042	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	9 Dec 2004	AustLII	46
Westpac Banking Corporation v Jamieson	[2015] QCA 50; [2016] 1 Qd R 495; (2016) 294 FLR 48; (2015) 104 ACSR 657	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	10 Apr 2015	AustLII	39
Australian Fisheries Management Authority v P W Adams Pty Ltd (No 2)	(1996) 66 FCR 349; (1996) 145 ALR 345; 23 AAR 108	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	39
Perpetual Trustee Co (Canberra) Ltd v Commissioner for ACT Revenue	[1994] FCA 1150; (1994) 50 FCR 405; 28 ATR 307	Federal Court of Australia	Australia - Commonwealth	9 Jun 1994	AustLII	35
Commissioner of Taxation v Energy Resources of Australia Ltd	[2003] FCAFC 314; (2003) 135 FCR 346; 204 ALR 487; 54 ATR 608	Federal Court of Australia	Australia - Commonwealth	24 Dec 2003	AustLII	19
Williamson v Commissioner for Railways	[1960] SR (NSW) 252	Supreme Court of New South Wales	Australia - New South Wales	circa 1960		17
Robert v Collier's Bulk Liquid Transport Pty Ltd	[1959] VicRp 48; [1959] VR 280; [1959] ALR 684; (1959) 7 AITR 493		Australia - Victoria	20 Jun 1957	AustLII	17
FCT v Perkins	(1993) 26 ATR 8		Australia	circa 1993	Legal Online / Westlaw	16
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	15
Macnamara v Martin	[1908] HCA 86; (1908) 7 CLR 699; (1909) 15 ALR 357	High Court of Australia	Australia - Commonwealth	18 Dec 1908	AustLII	15
Commercial Banking Co of Sydney Ltd v Commissioner of Taxation (Cth)	(1983) 70 FLR 433; (1983) 14 ATR 142		Australia	circa 1983	Legal Online / Westlaw	14
Goldsbrough Mort & Co Ltd v FCT	(1976) 14 SASR 591; (1976) 28 FLR 39; (1976) 12 ALR 533; (1976) 6 ATR 580	Supreme Court of South Australia	Australia - South Australia	circa 1976	Legal Online / Westlaw	14
Nguyen v FCT	[2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1	Federal Court of Australia	Australia - Commonwealth	18 Sep 2018	AustLII	12
Briers v Atlas Tiles Ltd	[1978] VicRp 14; [1978] VR 151; (1978) 8 ATR 176		Australia - Victoria	21 Jul 1975	AustLII	7
Williamson v Commissioner for Railways	(1959) 76 WN (NSW) 648; 60 SR (NSW) 252		Australia - New South Wales	circa 1959		7
Victoria Power Networks Pty Ltd v FCT	[2019] FCA 77; (2019) 109 ATR 537	Federal Court of Australia	Australia - Commonwealth	7 Feb 2019	AustLII	3
Lucas v Commissioner of Taxation	[2015] FCA 598; (2015) 66 AAR 381	Federal Court of Australia	Australia - Commonwealth	17 Jun 2015	AustLII	3
Zappia v Comptroller General of Customs	[2017] FCAFC 147; (2017) 254 FCR 363	Federal Court of Australia	Australia - Commonwealth	19 Sep 2017	AustLII	2
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2017] FCA 478; (2017) 105 ATR 746	Federal Court of Australia	Australia - Commonwealth	10 May 2017	AustLII	2
Mendelsons Lawyers Pty Ltd v Hanlon	[2013] VSC 320	Supreme Court of Victoria	Australia - Victoria	20 Jun 2013	AustLII	2
Batchelor v Commissioner of Taxation	[2013] AATA 93	Administrative Appeals Tribunal	Australia	22 Feb 2013	AustLII	2
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2018] FCAFC 11	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII	1
Aucote and Samson Maritime Pty Ltd	[2014] AATA 296	Administrative Appeals Tribunal	Australia	14 May 2014	AustLII	1
[1994] TR 94/24	[1994] TR 94/24			circa 1994		1
BSKF and Commissioner of Taxation (Taxation) (Taxation)	[2024] AATA 3377	Administrative Appeals Tribunal	Australia	20 Sep 2024	AustLII
Patrick and Secretary, Department of Defence (Freedom of information)	[2024] AATA 336	Administrative Appeals Tribunal	Australia	13 Feb 2024	AustLII
Wu v Commissioner of Taxation	[2018] FCA 1339	Federal Court of Australia	Australia - Commonwealth	30 Aug 2018	AustLII
Falk and Commissioner of Taxation	[2015] AATA 392	Administrative Appeals Tribunal	Australia	4 Jun 2015	AustLII

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Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s25, s26, s35, s43, s44, s45
Corporations Act 2001 (Cth)
Income Tax Assessment Act 1936 (Cth)	s45, s92
Income Tax Assessment Act 1997 (Cth)	s2.5, s3.5, s4.5
Taxation Administration Act (Cth)
Federal Court Rules 2011 (Cth)	s33.12, s39.32, s20