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Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue (No 2)   flag  2

[2017] ACTSC 303; 325 FLR 419
Supreme Court of the Australian Capital Territory
Australia - Australian Capital Territory
17th October, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue [2018] ACTSC 208 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 3 Aug 2018 AustLII flag 2
Commissioner for ACT Revenue v Arcidiacono t/as Rose Cleaning Service [2017] ACTSC 379 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 13 Dec 2017 AustLII flag 8

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1989 (ACT) s5
Payroll Tax Act 2011 (ACT) s7, s9, s67, s69, s70, s74, s79, s80, s81, s87C, s87E
Taxation Administration Act 1999 (ACT) s15, s16, s36, s51, s54, s134
Corporations Act 2001 (Cth) s9, s153, s601BD
Income Tax Assessment Act 1936 (Cth) s254, s255
Payroll Tax Act 1971 (Qld) s71, s79

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Scott and Bird v Commissioner of State Revenue [2016] QSC 132; (2016) 103 ATR 411 Supreme Court of Queensland Australia - Queensland 13 Jun 2016 AustLII flag 12
Can Barz Pty Ltd v Commissioner of State Revenue [2016] QSC 59; [2017] 1 Qd R 222 Supreme Court of Queensland Australia - Queensland 21 Mar 2016 AustLII flag 7
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
Isabella Shop Fitout & Design Pty Ltd v Tan Republic Pty Ltd [2014] NSWCA 192 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Jun 2014 AustLII flag 4
Queensland Maintenance Services Pty Ltd v Commissioner of Taxation [2011] FCA 1443; (2011) 207 FCR 405; (2011) 86 ATR 285 Federal Court of Australia Australia - Commonwealth 15 Dec 2011 AustLII flag 3
Lis-Con Concrete Constructions Pty Ltd v Commissioner of State Revenue [2011] QSC 363; (2011) 85 ATR 769 Supreme Court of Queensland Australia - Queensland 28 Nov 2011 AustLII flag 2
Transtar Linehaul Pty Ltd v Deputy Commissioner of Taxation [2011] FCA 856; (2011) 196 FCR 271; (2011) 84 ATR 518 Federal Court of Australia Australia - Commonwealth 5 Aug 2011 AustLII flag 11
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCA 54; (2007) 232 CLR 598; (2007) 240 ALR 597; (2007) 64 ACSR 273; 67 ATR 1; (2007) 82 ALJR 127 High Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 54
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5350
Walker v Department of Social Security (No2) [1997] FCA 589; (1997) 75 FCR 493; (1997) 147 ALR 263; (1997) 25 AAR 258; (1997) 48 ALD 512; (1997) 11 SSR 158 Federal Court of Australia Australia - Commonwealth 3 Jul 1997 AustLII flag 43
B & M Quality Constructions Pty Ltd v WG Brady Pty Ltd (1994) 116 FLR 218; (1994) 15 ACSR 66; (1994) 12 ACLC 970 Australia circa 1994 Legal Online / Westlaw flag 6
Attorney-General (NSW) v Quin [1990] HCA 21; (1990) 170 CLR 1; (1990) 93 ALR 1; (1990) 64 ALJR 327; (1990) 33 IR 263; 18 ALD 77; (1990) 33 IPR 263 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 2002
Edelsten v Wilcox [1988] FCA 204; (1988) 83 ALR 99; (1988) 19 ATR 1370; (1988) 15 ALD 546 Federal Court of Australia Australia - Commonwealth 20 Jun 1988 AustLII flag 38
Kioa v West [1985] HCA 81; (1985) 159 CLR 550; (1985) 62 ALR 321; (1986) 60 ALJR 113; 9 ALN N28 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 3943
Allen Properties (Qld) Pty Ltd v Encino Holding Pty Ltd (1985) 10 ACLR 104; (1985) 3 ACLC 817 Australia circa 1985 LexisNexis AU flag 7
Chief Constable of the North Wales Police v Evans [1982] UKHL 10; [1982] 3 All ER 141; [1982] 1 WLR 1155; (1982) 147 JP 6 House of Lords United Kingdom 22 Jul 1982 BAILII flag 413
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231

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