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Deputy Commissioner of Taxation v Birt   flag 

[2015] QDC 179
District Court of Queensland
Australia - Queensland
24th July, 2015

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s10, s15, s436A, s436B, s436C
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s25, s269
Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)
Civil Proceedings Act 2011 (Qld) s58
Uniform Civil Procedure Rules 1999 (Qld) s16, s70, s242, s292

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Deputy Commissioner of Taxation v Solomon (2003) 199 ALR 325; 52 ATR 729 Australia circa 2003 LexisNexis AU flag 9
Re Scobie; Ex parte Commissioner of Taxation (1995) 59 FCR 177; (1995) 31 ATR 195 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 18
Spencer v Commonwealth [2010] HCA 28; (2010) 241 CLR 118; (2010) 269 ALR 233; (2010) 84 ALJR 612; [2010] ALMD 7244 High Court of Australia Australia - Commonwealth 1 Sep 2010 AustLII flag 1988
Imobilari Pty Ltd v Opes Prime Stockbroking Ltd [2008] FCA 1920; (2008) 252 ALR 41; (2008) 69 ACSR 235 Federal Court of Australia Australia - Commonwealth 17 Dec 2008 AustLII flag 100
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
Agar v Hyde (2000) 201 CLR 552 Australia - Commonwealth circa 2000 Legal Online / Westlaw flag 837
Paola v Deputy Commissioner of Taxation [2007] NSWCA 108 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 May 2007 AustLII flag 1
Deputy Commissioner of Taxation v Paola [2006] NSWSC 193; 198 FLR 285; 62 ATR 306 Supreme Court of New South Wales Australia - New South Wales 30 Mar 2006 AustLII flag 3
Canty v Deputy Commissioner of Taxation (2005) 63 NSWLR 152 Australia - New South Wales circa 2005 LexisNexis AU flag 18
Deputy Commissioner of Taxation v Saunig [2002] NSWCA 390; (2002) 55 NSWLR 722; (2002) 43 ACSR 387; 51 ATR 435 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Dec 2002 AustLII flag 36
Deputy Commissioner of Taxation v George [2002] NSWCA 336; (2002) 55 NSWLR 511; 51 ATR 130 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Oct 2002 AustLII flag 18
Miller v Deputy Commissioner of Taxation [1997] NSWCA 205; (1997) 38 ATR 51; 26 ACSR 533 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Dec 1997 AustLII flag 15
Reardon v Deputy Commissioner of Taxation [2013] QCA 46; (2013) 275 FLR 9 Supreme Court of Queensland - Court of Appeal Australia - Queensland 15 Mar 2013 AustLII flag 13
Thomas v Balanced Securities Ltd [2011] QCA 258; [2012] 2 Qd R 482 Supreme Court of Queensland - Court of Appeal Australia - Queensland 27 Sep 2011 AustLII flag 22
Coldham-Fussell v Commissioner of Taxation [2011] QCA 45; (2011) 82 ACSR 439 Supreme Court of Queensland - Court of Appeal Australia - Queensland 18 Mar 2011 AustLII flag 42
Deputy Commissioner of Taxation v Salcedo [2005] QCA 227; [2005] 2 Qd R 232; 60 ATR 79 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Jun 2005 AustLII flag 309
Deputy Commissioner of Taxation v Coco [2003] QSC 119; (2003) 179 FLR 362; 52 ATR 700 Supreme Court of Queensland Australia - Queensland 14 May 2003 AustLII flag 18
Deputy Commissioner of Taxation v Lister [2002] QCA 270 Supreme Court of Queensland - Court of Appeal Australia - Queensland 30 Jul 2002 AustLII flag 3
Bernstrom v National Australia Bank Ltd [2002] QCA 231; [2003] 1 Qd R 469 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Jun 2002 AustLII flag 76
Deputy Commissioner of Taxation v Roche [2014] WASC 222 Supreme Court of Western Australia Australia - Western Australia 26 Jun 2014 AustLII flag 5
[2001] 1 All Er 91 [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 920
1 KB 368 1 KB 368 United Kingdom circa 2014 LexisNexis / Westlaw flag 2

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