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Chhua v Commissioner of Taxation   flag  9

[2018] FCAFC 86; (2018) 262 FCR 228
Federal Court of Australia
Australia - Commonwealth
6th June, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Deputy Commissioner of Taxation v Triaswara [2022] FCA 1446 Federal Court of Australia Australia - Commonwealth 2 Dec 2022 AustLII flag
Chhua and Commissioner of Taxation [2022] AATA 2593 Administrative Appeals Tribunal Australia 12 Aug 2022 AustLII flag 2
Deputy Commissioner of Taxation v Jaggs [2020] NSWSC 856 Supreme Court of New South Wales Australia - New South Wales 3 Jul 2020 AustLII flag
NNXF and National Disability Insurance Agency [2019] AATA 5552 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag 20
Deputy Commissioner of Taxation v Buzadzic [2019] VSCA 221; (2019) 348 FLR 213 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Oct 2019 AustLII flag 14
Nguyen v FCT [2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1 Federal Court of Australia Australia - Commonwealth 18 Sep 2018 AustLII flag 12
Bosanac v Commissioner of Taxation [2018] FCA 946 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 20

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Judicial Review and the Tax Assessment-Making Process" (2022) 45 University of New South Wales Law Journal 251 Azzi, John Australia circa 2022 AustLII flag
"Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to Reconsider Futuris" (2019) 43 Melbourne University Law Review 44 Azzi, John Australia circa 2019 AustLII flag 1

Legislation Cited

Legislation Name Provision
Constitution
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Federal Court of Australia Act 1976 (Cth) s37M
Income Tax Assessment Act 1936 (Cth) s170, s175, s175A
Income Tax Assessment Act 1997 (Cth) s26.5
Judiciary Act 1903 (Cth) s39B
Migration Act 1958 (Cth) s65, s134, s157
Taxation Administration Act 1953 (Cth) s10, s14ZZK, s14ZZO
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chhua v Commissioner of Taxation [2017] FCA 1127 Federal Court of Australia Australia - Commonwealth 22 Sep 2017 AustLII flag 4
Graham v Minister for Immigration and Border Protection [2017] HCA 33; (2017) 263 CLR 1; (2017) 347 ALR 350; (2017) 91 ALJR 890 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 160
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 24
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
Featherby v Commissioner of Taxation (No 2) [2016] FCA 465; (2016) 240 FCR 149; (2016) 103 ATR 146; (2016) 152 ALD 548 Federal Court of Australia Australia - Commonwealth 6 May 2016 AustLII flag 2
Commissioner of Taxation v Donoghue [2015] FCAFC 183; (2015) 237 FCR 316; (2015) 329 ALR 400 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 29
Pratten v Commissioner of Taxation [2015] FCA 1357 Federal Court of Australia Australia - Commonwealth 4 Dec 2015 AustLII flag 7
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092; (2015) 102 ATR 13 Federal Court of Australia Australia - Commonwealth 23 Oct 2015 AustLII flag 22
Allan J Heasman Pty Ltd v Commissioner of Taxation [2015] FCAFC 119; (2015) 233 FCR 520; (2015) 101 ATR 552; [2015] ATC 20-524 Federal Court of Australia Australia - Commonwealth 28 Aug 2015 AustLII flag 3
Hii v Commissioner of Taxation [2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501 Federal Court of Australia Australia - Commonwealth 23 Apr 2015 AustLII flag 14
Roberts v Deputy Commissioner of Taxation [2015] FCA 238; (2015) 101 ATR 71 Federal Court of Australia Australia - Commonwealth 19 Mar 2015 AustLII flag 8
Roberts v Deputy Commissioner of Taxation [2013] FCA 1108; (2013) 228 FCR 280; (2013) 96 ATR 851 Federal Court of Australia Australia - Commonwealth 29 Oct 2013 AustLII flag 15
Gashi v Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Mar 2013 AustLII flag 88
Woods v Deputy Commissioner of Taxation [2011] TASSC 68; (2011) 86 ATR 620 Supreme Court of Tasmania Australia - Tasmania 16 Dec 2011 AustLII flag 15
Mount Pritchard & District Community Club Ltd v Commissioner of Taxation [2011] FCAFC 129; (2011) 196 FCR 549; (2011) 85 ATR 496 Federal Court of Australia Australia - Commonwealth 17 Oct 2011 AustLII flag 14
Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37; (2011) 191 FCR 400; (2011) 276 ALR 231; 82 ATR 663 Federal Court of Australia Australia - Commonwealth 17 Mar 2011 AustLII flag 25
Wurridjal v Commonwealth of Australia [2009] HCA 2; (2009) 237 CLR 309; (2009) 252 ALR 232; (2009) 83 ALJR 399; (2009) 169 LGERA 108 High Court of Australia Australia - Commonwealth circa 2009 AustLII flag 162
Command Recruitment Group (Qld) Pty Ltd and Commissioner of Taxation, Re [2008] AATA 619; (2008) 73 ATR 388; (2008) 108 ALD 177 Administrative Appeals Tribunal Australia 16 Jul 2008 AustLII flag 4
Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566; 249 ALR 87; [2008] ATC 20-037; 103 ALD 238; 48 AAR 500; 73 ATR 276 Federal Court of Australia Australia - Commonwealth 4 Jul 2008 AustLII flag 52
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 393
Smolle v Australian and New Zealand Banking Group Ltd (No 2) [2007] FCA 1967 Federal Court of Australia Australia - Commonwealth 12 Dec 2007 AustLII flag 22
WR Carpenter Holdings Pty Ltd v FCT [2006] FCA 1252; (2006) 234 ALR 451; (2006) 63 ATR 577 Federal Court of Australia Australia - Commonwealth 20 Sep 2006 AustLII flag 23
Minister for Immigration and Multicultural and Indigenous Affairs v SGLB [2004] HCA 32; (2004) 207 ALR 12; (2004) 78 ALD 224; (2004) 78 ALJR 992 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 1527
Plaintiff S157/2002 v Commonwealth [2003] HCA 2; (2003) 211 CLR 476; (2003) 195 ALR 24; (2003) 77 ALJR 454; (2003) 24 Leg Rep 2 High Court of Australia Australia - Commonwealth 4 Feb 2003 AustLII flag 4571
Minister for Immigration and Multicultural and Indigenous Affairs, Re; Ex parte Applicants S134/2002 [2003] HCA 1; (2003) 211 CLR 441; (2003) 195 ALR 1; (2003) 77 ALJR 437; (2003) 71 ALD 545; (2003) 24 Leg Rep 14 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 656
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 5348
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
David Jones Finance & Investments Pty Ltd v Commissioner of Taxation (1991) 28 FCR 484; (1991) 99 ALR 447; (1991) 21 ATR 1506 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 45
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
R v Hickman; Ex parte Fox and Clinton [1945] HCA 53; (1945) 70 CLR 598; 226 CAR 3; (1945) 19 ALJR 246 High Court of Australia Australia - Commonwealth 30 Aug 1979 AustLII flag 1057
Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd [1979] FCA 21; (1979) 2 ALD 1; 41 FLR 338; (1979) 24 ALR 307 Federal Court of Australia Australia - Commonwealth 3 May 1979 AustLII flag 298
Kathleen Investments (Aust) Ltd v Australian Atomic Energy Commission [1977] HCA 55; (1977) 139 CLR 117; 16 ALR 535; 52 ALJR 46; 3 ACLR 21 High Court of Australia Australia - Commonwealth 2 Nov 1977 AustLII flag 60
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
R v Kirby; Ex parte The Transport Workers' Union of Australia [1953] CthArbRp 726; 91 CLR 159; [1954] ALR 395; (1953) 78 CAR 44 Commonwealth Arbitration Reports Australia - Commonwealth 17 Nov 1953 AustLII flag 12
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
Parisienne Basket Shoes Pty Ltd v Whyte [1938] HCA 7; (1938) 59 CLR 369; [1938] ALR 119 High Court of Australia Australia - Commonwealth 25 Feb 1938 AustLII flag 387
Hope v RCA Photophone of Australia Pty Ltd [1937] HCA 90; (1937) 59 CLR 348 High Court of Australia Australia - Commonwealth 14 Dec 1937 AustLII flag 88
Ex parte Bucknell [1936] HCA 67; (1936) 56 CLR 221; [1937] ALR 332 High Court of Australia Australia - Commonwealth 15 Dec 1936 AustLII flag 240
R v Commonwealth Court of Conciliation & Arbitration; Ex parte Brisbane Tramways Co Ltd [1914] HCA 15; (1914) 18 CLR 54; 20 ALR 126 High Court of Australia Australia - Commonwealth 24 Mar 1914 AustLII flag 124

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