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Millar v Commissioner of Taxation   flag  17

[2015] FCA 1104; (2015) 67 AAR 490
Federal Court of Australia
Australia - Commonwealth
19th October, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GNBF and Commissioner of Taxation (Taxation) [2024] AATA 2152 Administrative Appeals Tribunal Australia 24 Jun 2024 AustLII flag
Commissioner of Police v Ritson (âeoeDVTâe ) (No 2) [2023] NSWSC 854 Supreme Court of New South Wales Australia - New South Wales 21 Jul 2023 AustLII flag 1
Transcon Holding Pty Ltd v Aged Care Quality and Safety Commissioner [2023] FCAFC 60 Federal Court of Australia Australia - Commonwealth 24 Apr 2023 AustLII flag 2
Elcheikh and Commissioner of Taxation (Taxation) [2023] AATA 859 Administrative Appeals Tribunal Australia 21 Apr 2023 AustLII flag 1
Kong and Commissioner of Taxation (Taxation) [2021] AATA 2775 Administrative Appeals Tribunal Australia 10 Aug 2021 AustLII flag
Cummins v Petterd [2021] FCA 646 Federal Court of Australia Australia - Commonwealth 16 Jun 2021 AustLII flag 3
QTWG and Commissioner of Taxation [2019] AATA 2428 Administrative Appeals Tribunal Australia 24 Jul 2019 AustLII flag 2
Twentyman v Secretary, Department of Social Services [2019] FCA 586 Federal Court of Australia Australia - Commonwealth 29 Apr 2019 AustLII flag 4
Wainwright and Commissioner of Taxation (Taxation) [2019] AATA 333 Administrative Appeals Tribunal Australia 5 Mar 2019 AustLII flag 1
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
Hourigan and Commissioner of Taxation (Taxation) [2018] AATA 3369 Administrative Appeals Tribunal Australia 10 Sep 2018 AustLII flag 4
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180; (2016) 344 ALR 589; (2016) 104 ATR 491 Federal Court of Australia Australia - Commonwealth 16 Dec 2016 AustLII flag 8
Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Dec 2016 AustLII flag 39
Millar v Commissioner of Taxation [2016] FCAFC 94; (2016) 243 FCR 302; (2016) 103 ATR 592; (2016) 2016 ATC 20-578 Federal Court of Australia Australia - Commonwealth 4 Jul 2016 AustLII flag 10
Sun v Minister for Immigration and Border Protection [2016] FCAFC 52; (2016) 243 FCR 220; (2016) 68 AAR 535 Federal Court of Australia Australia - Commonwealth 5 Apr 2016 AustLII flag 366
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Westrupp v BIS Industries Ltd [2015] FCAFC 173; (2015) 238 FCR 354; (2015) 68 AAR 188; (2015) 257 IR 160 Federal Court of Australia Australia - Commonwealth 4 Dec 2015 AustLII flag 19

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s2, s5, s11, s12, s33, s43, s44
Income Tax Assessment Act 1936 (Cth) s170
Income Tax Assessment Act 1997 (Cth) s1.1, s1.2, s2.5, s2.45
Retirement Savings Accounts Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s19, s31, s34, s62
Taxation Administration Act (Cth) s5, s11
Federal Court Rules 2011 (Cth) s39.32, s20
Taxation Laws Amendment Act (No. 2) 1989 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kelly v Australian Postal Corporation [2015] FCA 1064; (2015) 67 ALR 359; (2015) 67 AAR 359 Federal Court of Australia Australia - Commonwealth 2 Oct 2015 AustLII flag 23
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 386
R v Anthony James Dickson (No 18) [2015] NSWSC 268 Supreme Court of New South Wales Australia - New South Wales 20 Mar 2015 AustLII flag 24
Morrison and Commissioner of Taxation [2015] AATA 114 Administrative Appeals Tribunal Australia 27 Feb 2015 AustLII flag 3
Bennett v FCT [2015] ATC 10-397 Australia circa 2015 IntelliConnect flag 1
Ekinci v Civil Aviation Safety Authority [2014] FCAFC 180; (2014) 227 FCR 459; (2014) 319 ALR 1; (2014) 65 AAR 154 Federal Court of Australia Australia - Commonwealth 23 Dec 2014 AustLII flag 23
Sullivan v Civil Aviation Safety Authority [2014] FCAFC 93; 184 CLR 23; (2014) 322 ALR 581; (2014) 141 ALD 540; (2014) 64 AAR 120; (2014) 226 FCR 555 Federal Court of Australia Australia - Commonwealth 25 Jul 2014 AustLII flag 169
Repatriation Commission v Holden [2014] FCA 605; (2014) 142 ALD 267; 63 AAR 481 Federal Court of Australia Australia - Commonwealth 12 Jun 2014 AustLII flag 14
Mainteck Services Pty Ltd v Stein Heurtey SA [2014] NSWCA 184; (2014) 310 ALR 113; (2014) 89 NSWLR 633 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Jun 2014 AustLII flag 250
Calvista Australia Pty Ltd v Administrative Appeals Tribunal [2013] FCA 860; (2013) 216 FCR 32; (2013) 304 ALR 489; (2013) 61 AAR 39; (2013) 137 ALD 53 Federal Court of Australia Australia - Commonwealth 29 Aug 2013 AustLII flag 10
Fitzroy Services Pty Ltd v Commissioner of Taxation [2013] FCA 471 Federal Court of Australia Australia - Commonwealth 20 May 2013 AustLII flag 5
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 780
Willis v Repatriation Commission [2012] FCA 399; (2012) 202 FCR 323; (2012) 57 AAR 77; (2012) 136 ALD 268 Federal Court of Australia Australia - Commonwealth 19 Apr 2012 AustLII flag 30
IFTC Broking Services Ltd v Commissioner of Taxation [2010] FCAFC 22 Federal Court of Australia Australia - Commonwealth 10 Mar 2010 AustLII flag 16
Kennedy v Australian Fisheries Management Authority [2009] FCA 1485; (2009) 182 FCR 411 Federal Court of Australia Australia - Commonwealth 21 Dec 2009 AustLII flag 26
Civil Aviation Safety Authority v Central Aviation Pty Ltd [2009] FCAFC 137; (2009) 179 FCR 554; 50 AAR 482 Federal Court of Australia Australia - Commonwealth 2 Oct 2009 AustLII flag 48
Pacific Exchange Corporation Pty Ltd v FCT [2009] FCA 1155; (2009) 180 FCR 300 Federal Court of Australia Australia - Commonwealth 28 Sep 2009 AustLII flag 1
3D Scaffolding Pty Ltd v FCT [2009] FCAFC 75; (2009) 75 ATR 604; [2009] ATC 20-111 Federal Court of Australia Australia - Commonwealth 22 Jun 2009 AustLII flag 18
3D Scaffolding Pty Ltd v Commissioner of Taxation [2008] FCA 1477; (2008) 105 ALD 475; (2008) 73 ATR 729; (2008) 49 AAR 100 Federal Court of Australia Australia - Commonwealth 3 Oct 2008 AustLII flag 6
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
MWJ v R [2005] HCA 74; (2005) 222 ALR 436; (2005) 80 ALJR 329 High Court of Australia Australia - Commonwealth 7 Dec 2005 AustLII flag 229
TelePacific Pty Ltd v Commissioner of Taxation [2005] FCA 158; (2005) 218 ALR 85; (2005) 58 ATR 441 Federal Court of Australia Australia - Commonwealth 4 Mar 2005 AustLII flag 19
Manly Council v Byrne [2004] NSWCA 123 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Jun 2004 AustLII flag 256
Panton v Bailey [2004] NSWCA 12 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 12 Feb 2004 AustLII flag 2
Re Minister for Immigration and Multicultural Affairs; Ex parte Applicant S154/2002 [2003] HCA 60; (2003) 201 ALR 437; (2003) 77 ALJR 1909; 75 ALD 1 High Court of Australia Australia - Commonwealth 8 Oct 2003 AustLII flag 541
Re Minister for Immigration and Multicultural and Indigenous Affairs; Ex parte Palme [2003] HCA 56; (2003) 216 CLR 212; (2003) 201 ALR 327; (2003) 77 ALJR 1829; 76 ALD 1 High Court of Australia Australia - Commonwealth 2 Oct 2003 AustLII flag 455
Vetter v Lake Macquarie City Council [2001] HCA 12; (2001) 202 CLR 439; (2001) 178 ALR 1; (2001) 75 ALJR 578; 32 MVR 289 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 439
Minister for Immigration & Multicultural Affairs v Yusuf [2001] HCA 30; (2001) 180 ALR 1; (2001) 62 ALD 225; (2001) 75 ALJR 1105; (2001) 22 Leg Rep 2; (2001) 206 CLR 323 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 1840
White Industries (Qld) Pty Ltd v Flower & Hart (a firm) [1998] FCA 806; (1998) 156 ALR 169; 29 ACSR 21 Federal Court of Australia Australia - Commonwealth 14 Jul 1998 AustLII flag 347
Emanuele v Australian Securities Commission [1997] HCA 20; (1997) 188 CLR 114; (1997) 144 ALR 359; (1997) 71 ALJR 717; (1997) 23 ACSR 664; (1997) 15 ACLC 763; (1997) 8 Leg Rep 14 High Court of Australia Australia - Commonwealth 5 Jun 1997 AustLII flag 246
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
Commissioner for Australian Capital Territory Revenue v Alphaone Pty Ltd [1994] FCA 293 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 48
Dornan v Riordan [1990] FCA 383 Federal Court of Australia Australia - Commonwealth 5 Oct 1990 AustLII flag 6
R v Birks (1990) 48 A Crim R 385; (1990) 19 NSWLR 677 Australia circa 1990 Legal Online / Westlaw flag 1
AG Securities Ltd v Vaughan [1990] 1 AC 417 United Kingdom circa 1990 LexisNexis / Westlaw flag 78
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 302
Hadjiloucas v Crean [1987] 3 All ER 1008; [1988] 1 WLR 1006; [1987] 2 EGLR 60 United Kingdom circa 1987 LexisNexis flag 24
Repatriation Commission v O'Brien [1985] HCA 10; (1985) 155 CLR 422; (1985) 58 ALR 119; 59 ALJR 363; 7 ALN N127 High Court of Australia Australia - Commonwealth 27 Feb 1985 AustLII flag 306
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
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Australasian Jam Co Pty Ltd v FCT [1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 87
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
Insurance Commissioner v Joyce [1948] HCA 17; (1948) 77 CLR 39; (1948) 2 ALR 356; (1948) 22 ALJR 278 High Court of Australia Australia - Commonwealth 30 Aug 1948 AustLII flag 252
Herald and Weekly Times Ltd v McGregor [1928] ArgusLawRp 106; (1928) 34 ALR 377 Australia 8 Nov 1928 AustLII flag 26
Moreau v FCT [1926] HCA 28; (1926) 39 CLR 65 High Court of Australia Australia - Commonwealth 17 Sep 1926 AustLII flag 49
Commissioner of Stamp Duties (Qld) v Jolliffe [1920] HCA 45; (1920) 28 CLR 178; 26 ALR 210 High Court of Australia Australia - Commonwealth 14 Aug 1920 AustLII flag 101
Re David Payne & Co Ltd [1904] UKLawRpCh 90; [1904] 2 Ch 608 Court of Chancery United Kingdom 18 Jun 1904 CommonLII flag 37
Blatch v Archer [1774] EngR 2; (1774) 1 Cowp 63; 98 ER 969 King's Bench United Kingdom circa 1774 CommonLII flag 820

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