Oswal v Commissioner of Taxation (No 2) 13

[2015] FCA 1143

Federal Court of Australia

Australia - Commonwealth

5th November, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Sydenham Grace Pty Ltd v Department of Families, Fairness and Housing (Review and Regulation)	[2023] VCAT 1311	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Nov 2023	AustLII	2
Olson v Keefe (No 5)	[2023] FCA 127	Federal Court of Australia	Australia - Commonwealth	24 Feb 2023	AustLII	2
Michael Wilson & Partners Ltd v Nicholls (No 6)	[2022] ACTCA 41	Supreme Court of the Australian Capital Territory - Court of Appeal	Australia - Australian Capital Territory	21 Jul 2022	AustLII	5
Banki Trading BV v Ausland Export Pty Ltd	[2022] FCA 373	Federal Court of Australia	Australia - Commonwealth	12 Apr 2022	AustLII	3
Adeva Home Solutions Pty Ltd v Queensland Motorways Management Pty Ltd	[2021] QCA 198; (2021) 9 Qd R 141	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Sep 2021	AustLII	19
Ozmen v Culture Map Pty Ltd (No 2)	[2020] FCA 1891	Federal Court of Australia	Australia - Commonwealth	17 Dec 2020	AustLII
Precise Training Pty Ltd v Chief Commissioner of State Revenue	[2020] NSWSC 1202	Supreme Court of New South Wales	Australia - New South Wales	4 Sep 2020	AustLII	2
Commissioner of Taxation v Vasiliades	[2016] FCAFC 170; (2016) 344 ALR 558	Federal Court of Australia	Australia - Commonwealth	8 Dec 2016	AustLII	35
Oswal v Commissioner of Taxation (No 5)	[2016] FCA 916	Federal Court of Australia	Australia - Commonwealth	9 Aug 2016	AustLII	2
Vasiliades v Commissioner of Taxation	[2016] FCA 420	Federal Court of Australia	Australia - Commonwealth	22 Apr 2016	AustLII	4
Hii v Commissioner of Taxation (No 3)	[2016] FCA 58; (2016) 238 FCR 304	Federal Court of Australia	Australia - Commonwealth	8 Feb 2016	AustLII	18
Oswal v Commissioner of Taxation (No 3)	[2015] FCA 1394	Federal Court of Australia	Australia - Commonwealth	3 Dec 2015	AustLII
Oswal v Commissioner of Taxation	[2015] FCA 1366	Federal Court of Australia	Australia - Commonwealth	2 Dec 2015	AustLII	4

Legislation Cited

Legislation Name	Provision
Constitution
Administrative Appeals Tribunal Act 1975 (Cth)	s44
Federal Court of Australia Act 1976 (Cth)	s56
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)	s2.15, s5.5, s11.5, s85.5
Judiciary Act 1903 (Cth)	s78B
Taxation Administration Act 1953 (Cth)	s14ZZ
Federal Court Rules 2011 (Cth)	s39.32
Foreign Judgments Regulations 1992 (Cth)
Federal Court Rules 1979 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Oswal (No 3)	[2015] FCA 276	Federal Court of Australia	Australia - Commonwealth	27 Mar 2015	AustLII	2
Oswal v Commissioner of Taxation	[2014] FCA 812	Federal Court of Australia	Australia - Commonwealth	4 Aug 2014	AustLII	2
Oswal v Commissioner of Taxation	[2013] FCA 745; (2013) 233 FCR 110; (2013) 2013 ATC 20-403; (2013) 96 ATR 68	Federal Court of Australia	Australia - Commonwealth	31 Jul 2013	AustLII	11
Yara Australia Pty Ltd v Oswal; Carson v Oswal; ANZ Banking Group Ltd v Oswal; Apache Fertilisers Pty Ltd v Oswal	[2013] VSCA 156; (2013) 41 VR 245	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Jun 2013	AustLII	25
Madgwick v Kelly	[2013] FCAFC 61; (2013) 212 FCR 1; (2013) 299 ALR 188	Federal Court of Australia	Australia - Commonwealth	14 Jun 2013	AustLII	115
Green (as liquidator of Arimco Mining Pty Ltd) v CGU Insurance Ltd	[2008] NSWCA 148; (2008) 67 ACSR 105; 26 ACLC 853	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Jun 2008	AustLII	171
FCT v Futuris Corporation Ltd	[2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII	393
Merribee Pastoral Industries Pty Ltd v Australia & New Zealand Banking Group Ltd	[1998] HCA 41; (1998) 193 CLR 502; (1998) 155 ALR 1; (1998) 72 ALJR 1055; (1998) 16 ACLC 1302; (1998) 28 ACSR 103; (1998) 11 Leg Rep 14	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII	129
Deputy Commissioner of Taxation v Richard Walter Pty Ltd	[1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644	High Court of Australia	Australia - Commonwealth	18 Apr 1995	AustLII	343
Fletcher v FCT	[1992] FCA 388; (1992) 37 FCR 288; (1992) 110 ALR 233; (1992) 23 ATR 555; 16 AAR 217	Federal Court of Australia	Australia - Commonwealth	14 Aug 1992	AustLII	44
PS Chellaram & Co Ltd v China Ocean Shipping Co	[1991] HCA 36; 102 CLR 321; (1991) 102 ALR 321; (1991) 65 ALJR 642; 5 ACSR 633; 9 ACLC 1	High Court of Australia	Australia - Commonwealth	23 Sep 1991	AustLII	247
Energy Drilling Inc v Petroz NL	[1989] ATPR 40-954		Australia	circa 1989	IntelliConnect	46
Athprom Ltd v Commissioner of Taxation (Cth)	(1987) 87 FLR 465; 18 ATR 855		Australia	circa 1987	Legal Online / Westlaw	1
Barton v Minister for Foreign Affairs	[1984] FCA 89; 2 FCR 463	Federal Court of Australia	Australia - Commonwealth	6 Apr 1984	AustLII	111
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	112
Willey v Synan	[1935] HCA 76; (1935) 54 CLR 175; [1936] ALR 1	High Court of Australia	Australia - Commonwealth	12 Dec 1935	AustLII	117
Maatschappij voor Fondsenbezit v Shell Transport and Trading Co	[1923] 2 KB 166		United Kingdom	circa 1923	LexisNexis / Westlaw	43
King v Commercial Bank of Australia Ltd	[1920] HCA 62; (1920) 28 CLR 289	High Court of Australia	Australia - Commonwealth	18 Oct 1920	AustLII	51
Cowell v Taylor	[1885] UKLawRpCh 237; (1885) 31 Ch D 34		United Kingdom	28 Oct 1885	CommonLII	291

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