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Deputy Commissioner of Taxation v Aitken   flag  2

[2015] WADC 18
District Court of Western Australia
Australia - Western Australia
25th February, 2015

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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
Petrie, Trustee of the Property of Aitken (Bankrupt) v Aitken [2019] FCCA 16 Federal Circuit Court of Australia Australia 16 Jan 2019 AustLII flag 3

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s28A, s29
Bills of Exchange Act 1909 (Cth) s5, s32, s95
Crimes Act 1914 (Cth) s4AA, s15, s16, s35, s40, s43
Corporations Act 2001 (Cth) s5, s48, s182, s205A, s205B, s346C, s436A, s436B, s436C, s1274B, s1274C
Evidence Act 1995 (Cth) s70
Income Tax Assessment Act 1936 (Cth) s252
Taxation Administration Act 1953 (Cth) s1, s12, s16
Tax Agent Services Act 2009 (Cth)
Income Tax Assessment Act 1946 (Cth)
Amending Act (Cth)
Royal Style and Titles Act 1973 (Cth)
Tax Laws Amendment (2011 Measures No. 7) Act 2011 (Cth)
Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)
Trade Practices Act 1974 (Cth) s95X, s95Z
Supreme Court Act 1935 (SA) s32
Evidence Act 1906 (WA) s50, s79C

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Atkinson v Commissioner of Taxation [2014] FCA 1217 Federal Court of Australia Australia - Commonwealth 14 Nov 2014 AustLII flag 10
Bell v Cribb [2012] WASCA 234 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Nov 2012 AustLII flag 6
Belo Nominees Pty Ltd v Barellan Nominees Pty Ltd (1986) 3 SR (WA) 140 Supreme Court of Western Australia Australia - Western Australia circa 1986 flag 3
Bertola v Australian and New Zealand Banking Corporation [2014] FCA 609 Federal Court of Australia Australia - Commonwealth 28 May 2014 AustLII flag 5
Deputy Commissioner of Taxation v Clear Blue Developments Pty Ltd [2010] FCA 1223 Federal Court of Australia Australia - Commonwealth 5 Nov 2010 AustLII flag 14
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 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
Deputy Commissioner of Taxation v Sproule [2012] FMCA 1188 Federal Magistrates Court of Australia Australia 14 Dec 2012 AustLII flag 7
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
Glew Technologies Pty Ltd v Department of Planning and Infrastructure [2007] WASCA 289 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 19 Dec 2007 AustLII flag 19
Glew v City of Greater Geraldton [2012] WASCA 94 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 30 Apr 2012 AustLII flag 17
Glew v Frank Jasper Pty Ltd [2010] WASCA 87 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 20 May 2010 AustLII flag 124
Glew v Frank Jasper Pty Ltd [2012] WASCA 93 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 30 Apr 2012 AustLII flag 5
Glew v Governor of Western Australia [2009] WASC 14; (2009) 222 FLR 417 Supreme Court of Western Australia Australia - Western Australia 30 Jan 2009 AustLII flag 11
Glew v Shire of Greenough [2006] WASCA 260 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Dec 2006 AustLII flag 55
Glew v Shire of Greenough [2007] HCATrans 520 High Court of Australia Australia - Commonwealth 6 Sep 2007 AustLII flag 21
Hedley v Spivey [2011] WASC 325 Supreme Court of Western Australia Australia - Western Australia 24 Nov 2011 AustLII flag 6
Hedley v Spivey [2012] WASCA 116 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 Jun 2012 AustLII flag 20
Helljay Investments Pty Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [1999] HCA 56; (1999) 166 ALR 302; (1999) 74 ALJR 68; (1999) 32 ACSR 625; (1999) 18 Leg Rep 11 High Court of Australia Australia - Commonwealth 7 Oct 1999 AustLII flag 95
Joosse v Australian Securities and Investment Commission [1998] HCA 77; (1998) 159 ALR 260; (1998) 73 ALJR 232 High Court of Australia Australia - Commonwealth 21 Dec 1998 AustLII flag 44
Kolichis v Deputy Commissioner of Taxation [2014] WASCA 76 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 14 Apr 2014 AustLII flag 6
Krysiak v Hodgson [2009] WASCA 114 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 5 May 2009 AustLII flag 12
Mathieson v Burton [1971] HCA 4; (1971) 124 CLR 1; [1971] ALR 533; (1971) 45 ALJR 147 High Court of Australia Australia - Commonwealth 4 Mar 1971 AustLII flag 243
McKewins Hairdressing & Beauty Supplies Pty Ltd v Deputy Commissioner of Taxation [2000] HCA 27; (2000) 171 ALR 335; (2000) 34 ACSR 129; (2000) 21 Leg Rep 2; (2000) 74 ALJR 1000 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 26
Meads v Meads [2012] ABQB 571; [2013] 3 WWR 419; (2012) 543 AR 215 Court of Queen's Bench of Alberta Canada - Alberta circa 2012 CanLII flag 45
O'Connell v Western Australia [2012] WASCA 96 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 4 May 2012 AustLII flag 51
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
Roche v Deputy Commissioner of Taxation [2014] WASCA 194; (2014) 290 FLR 268 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 29 Oct 2014 AustLII flag 4
Shaw v McGinty [2006] WASCA 231 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Nov 2006 AustLII flag 50
TD 2014/24 - Income tax: consolidation: if the conditions in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No 2 Act 2012 United Kingdom circa 2012 AustLII flag 8
Walker v New South Wales [1994] HCA 64; (1994) 182 CLR 45; (1994) 126 ALR 321; (1994) 69 ALJR 111; 76 A Crim R 173 High Court of Australia Australia - Commonwealth 16 Dec 1994 AustLII flag 89
Wilmink as Trustee for the Bangarra Trust v Westpac Banking Corporation [2014] FCA 872 Federal Court of Australia Australia - Commonwealth 19 Aug 2014 AustLII flag 7

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