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Bai v Commissioner of Taxation   flag  12

[2015] FCA 973; (2015) 67 AAR 197
Federal Court of Australia
Australia - Commonwealth
3rd September, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
YNVP and Commissioner of Taxation (Taxation) [2024] AATA 2588 Administrative Appeals Tribunal Australia 30 Jun 2024 AustLII flag
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
Deputy Commissioner of Taxation v Advanced Holdings Pty Ltd [2019] FCA 1917 Federal Court of Australia Australia - Commonwealth 22 Nov 2019 AustLII flag 1
QTWG and Commissioner of Taxation [2019] AATA 2428 Administrative Appeals Tribunal Australia 24 Jul 2019 AustLII flag 2
Hourigan and Commissioner of Taxation (Taxation) [2019] AATA 558 Administrative Appeals Tribunal Australia 27 Mar 2019 AustLII flag
Hourigan and Commissioner of Taxation (Taxation) [2018] AATA 3369 Administrative Appeals Tribunal Australia 10 Sep 2018 AustLII flag 4
LDGL and Commissioner of Taxation (Taxation) [2017] AATA 2779 Administrative Appeals Tribunal Australia 21 Dec 2017 AustLII flag 3
Nguyen AAT [2016] AATA 1041 Administrative Appeals Tribunal Australia 19 Dec 2016 AustLII flag 5
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
T T Lam and HT Ngo and Commissioner of Taxation (Taxation) [2016] AATA 552 Administrative Appeals Tribunal Australia 29 Jul 2016 AustLII flag
Bai v Commissioner of Taxation (No 2) [2015] FCA 1083 Federal Court of Australia Australia - Commonwealth 8 Oct 2015 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s33, s37, s43, s44
Crimes Act 1914 (Cth) s3ZQU, s170
Income Tax Assessment Act 1936 (Cth) s170, s173
Taxation Administration Act 1953 (Cth) s14ZY, s14ZZ, s14ZZK
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Eastman v DPP (No 2) [2014] ACTSCFC 2; 9 ACTLR 178 Supreme Court of the Australian Capital Territory - Full Court Australia - Australian Capital Territory 22 Aug 2014 AustLII flag 34
Tao Bai v Commissioner of Taxation [2013] AATA 612 Administrative Appeals Tribunal Australia 29 Aug 2013 AustLII flag 1
Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26; (2013) 296 ALR 307; (2013) 133 ALD 39; (2013) 93 ATR 775; (2013) 59 AAR 221 Federal Court of Australia Australia - Commonwealth 5 Mar 2013 AustLII flag 145
Assistant Commissioner Condon v Pompano Pty Ltd [2013] HCA 7; (2013) 252 CLR 38; (2013) 295 ALR 638; (2013) 87 ALJR 458; (2013) 228 A Crim R 237 High Court of Australia Australia - Commonwealth circa 2013 AustLII flag 429
Nguyen and Commissioner of Taxation [2011] AATA 544 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 10
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 75
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2008] HCA 33; (2008) 237 CLR 198; (2008) 248 ALR 256; (2008) 82 ALJR 1211; (2008) 69 ATR 29; [2008] ATC 20-040 High Court of Australia Australia - Commonwealth 31 Jul 2008 AustLII flag 46
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia v Australian Competition and Consumer Commission [2007] FCAFC 132; (2007) 162 FCR 466; (2007) 242 ALR 643; [2007] ATPR 42-177 Federal Court of Australia Australia - Commonwealth 17 Aug 2007 AustLII flag 233
Minister for Immigration and Multicultural Affairs, Re; Ex parte Lam [2003] HCA 6; (2003) 214 CLR 1; (2003) 195 ALR 502; (2003) 77 ALJR 699; (2003) 72 ALD 613; (2003) 24 Leg Rep 8 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 1880
Davis v FCT [2000] FCA 44; (2000) 171 ALR 654; (2000) 44 ATR 140; (2000) 2000 ATC 4,201 Federal Court of Australia Australia - Commonwealth 4 Apr 2000 AustLII flag 35
Wilson v Minister for Aboriginal and Torres Strait Islander Affairs [1996] HCA 18; (1996) 189 CLR 1; (1996) 138 ALR 220; (1996) 70 ALJR 743; (1996) 13 Leg Rep 2; [1996] 3 CHRLD 439 High Court of Australia Australia - Commonwealth 6 Sep 1996 AustLII flag 346
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
Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 10505
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 248
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 67

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