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Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation   flag 

[2017] FCA 875
Federal Court of Australia
Australia - Commonwealth
3rd August, 2017

Legislation Cited

Legislation Name Provision
Carbon Pollution Reduction Scheme Bill 2009 (Cth)
Evidence Act 1995 (Cth) s63
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth) s8.1
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Local Government Act 1993 (NSW) s1, s8, s51

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7870
Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7; (2014) 251 CLR 640; (2014) 306 ALR 25; 88 ALJR 447 High Court of Australia Australia - Commonwealth 5 Mar 2014 AustLII flag 1306
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
L Schuler AG v Wickman Machine Tool Sales Ltd [1973] UKHL 2; [1974] AC 235; [1973] 2 All ER 39; [1973] 2 Lloyds Rep 53; [1973] 2 WLR 683 House of Lords United Kingdom 4 Apr 1973 BAILII flag 620
Fitzgerald v Masters [1956] HCA 53; (1956) 95 CLR 420; (1956) 30 ALJR 412 High Court of Australia Australia - Commonwealth 11 Sep 1956 AustLII flag 582
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Ecosse Property Holdings Pty Ltd v Gee Dee Nominees Pty Ltd [2017] HCA 12; (2017) 261 CLR 544; (2017) 343 ALR 58; (2017) 91 ALJR 486 High Court of Australia Australia - Commonwealth 29 Mar 2017 AustLII flag 365
Zhu v Treasurer of New South Wales [2004] HCA 56; (2004) 218 CLR 530; 211 ALR 159; 79 ALJR 217; [2004] Aust Torts Reports 81-771; [2005] Aust Contract Reports 90-206 High Court of Australia Australia - Commonwealth 17 Nov 2004 AustLII flag 360
Australian Securities and Investments Commission v Hellicar (2012) 247 CLR 345 Australia - Commonwealth circa 2012 Legal Online / Westlaw flag 260
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Ex parte Professional Engineers' Association [1959] HCA 47; (1959) 107 CLR 208; 33 ALJR 236 High Court of Australia Australia - Commonwealth 9 Sep 1959 AustLII flag 153
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
Handley v FCT [1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644 High Court of Australia Australia - Commonwealth 1 Aug 1928 AustLII flag 115
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 85
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
[1980] Fca 150; (1980) 49 FLR 183; 11 Atr 276 [1980] FCA 150; (1980) 49 FLR 183; 11 ATR 276 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 23
Commissioner of Taxation v Gwynvill Properties Pty Ltd (1986) 13 FCR 138; 69 ALR 488; (1986) 17 ATR 844 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 7
Glenfield Estates Pty Ltd v Commissioner of Taxation (Cth) (1988) 80 ALR 671; (1988) 19 ATR 1426 Australia circa 1988 LexisNexis AU flag 5

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