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Roche v Deputy Commissioner of Taxation   flag  4

[2014] WASCA 194; (2014) 290 FLR 268
Supreme Court of Western Australia - Court of Appeal
Australia - Western Australia
29th October, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Snell v Deputy Commissioner of Taxation [2020] NSWCA 29 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Mar 2020 AustLII flag 5
CLK Kitchens & Joinery Pty Ltd v Commissioner of Taxation [2019] FCA 1086; (2019) 268 FCR 166 Federal Court of Australia Australia - Commonwealth 12 Jul 2019 AustLII flag 4
Deputy Commissioner of Taxation v Paul Tannous [2016] NSWSC 1654 Supreme Court of New South Wales Australia - New South Wales 24 Nov 2016 AustLII flag 1
Deputy Commissioner of Taxation v Aitken [2015] WADC 18 District Court of Western Australia Australia - Western Australia 25 Feb 2015 AustLII flag 2

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s29, s35
Corporations Act 2001 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s5, s10, s15
Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Deputy Commissioner of Taxation v Roche [2013] WASC 302; (2013) 95 ATR 652 Supreme Court of Western Australia Australia - Western Australia 20 Aug 2013 AustLII flag 2
Soong v Deputy Commissioner of Taxation [2011] NSWCA 26; (2011) 248 FLR 252; (2011) 278 ALR 538; (2011) 80 NSWLR 226; (2011) 82 ATR 455 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Feb 2011 AustLII flag 26
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 2329
Deputy Commissioner of Taxation v Meredith [2007] NSWCA 354; (2007) 229 FLR 243; (2007) 245 ALR 150; 69 ATR 876 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Dec 2007 AustLII flag 37
Deputy Commissioner of Taxation v Craddock [2006] VSC 408; (2006) 204 FLR 274; 64 ATR 468 Supreme Court of Victoria Australia - Victoria 3 Nov 2006 AustLII flag 5
Kolistasis v Deputy Commissioner of Taxation [2005] NSWCA 186; 59 ATR 551 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 May 2005 AustLII flag 4
Forsyth v Deputy Commissioner of Taxation [2004] NSWCA 474; (2004) 62 NSWLR 132; 58 ATR 179 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Dec 2004 AustLII flag 22
Deputy Commissioner of Taxation v McArdle [2003] QCA 282; [2004] 2 Qd R 495; (2003) 53 ATR 302 Supreme Court of Queensland - Court of Appeal Australia - Queensland 11 Jul 2003 AustLII flag 9
Deputy Commissioner of Taxation v Woodhams [2000] HCA 10; (2000) 199 CLR 370; (2000) 169 ALR 503; (2000) 74 ALJR 564; (2000) 21 Leg Rep 24; (2000) 43 ATR 757 High Court of Australia Australia - Commonwealth 2 Mar 2000 AustLII flag 85
FCT v Winters (1997) 37 ATR 209 Australia circa 1997 Legal Online / Westlaw flag 6
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 719

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