Bosanac v Commissioner of Taxation 45

[2019] FCAFC 116; (2019) 267 FCR 169

Federal Court of Australia

Australia - Commonwealth

15th July, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Bootlis and Commissioner of Taxation (Taxation)	[2024] AATA 2723	Administrative Appeals Tribunal	Australia	2 Aug 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
YNVP and Commissioner of Taxation (Taxation)	[2024] AATA 2588	Administrative Appeals Tribunal	Australia	30 Jun 2024	AustLII
GNBF and Commissioner of Taxation (Taxation)	[2024] AATA 2152	Administrative Appeals Tribunal	Australia	24 Jun 2024	AustLII
Wang v Commissioner of Taxation	[2024] FCA 585	Federal Court of Australia	Australia - Commonwealth	4 Jun 2024	AustLII	1
Commissioner of Taxation v Bazzo	[2024] FCA 452	Federal Court of Australia	Australia - Commonwealth	2 May 2024	AustLII	4
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation	[2024] FCAFC 29	Federal Court of Australia	Australia - Commonwealth	8 Mar 2024	AustLII	1
Huang and Commissioner of Taxation (Taxation)	[2024] AATA 397	Administrative Appeals Tribunal	Australia	8 Mar 2024	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII	2
Alexander Abramov v Minister for Foreign Affairs (No 2)	[2023] FCA 1099	Federal Court of Australia	Australia - Commonwealth	15 Sep 2023	AustLII	2
Wang and Commissioner of Taxation (Taxation)	[2023] AATA 2962	Administrative Appeals Tribunal	Australia	7 Sep 2023	AustLII	2
Buzadzic v Commissioner of Taxation	[2023] FCA 954	Federal Court of Australia	Australia - Commonwealth	16 Aug 2023	AustLII	4
Ross and Commissioner of Taxation (Taxation)	[2023] AATA 2495	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII	1
Condon v Commissioner of Taxation	[2023] FCA 561	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII	14
HNQH and Commissioner of Taxation (Taxation)	[2023] AATA 980	Administrative Appeals Tribunal	Australia	28 Apr 2023	AustLII
Elcheikh and Commissioner of Taxation (Taxation)	[2023] AATA 859	Administrative Appeals Tribunal	Australia	21 Apr 2023	AustLII	1
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII	2
Chhua and Commissioner of Taxation	[2022] AATA 2593	Administrative Appeals Tribunal	Australia	12 Aug 2022	AustLII	2
Mustapha and Commissioner of Taxation (Taxation)	[2022] AATA 1519	Administrative Appeals Tribunal	Australia	7 Jun 2022	AustLII
Stealth Enterprises Australia Pty Ltd and Commissioner of Taxation (Taxation)	[2021] AATA 4600	Administrative Appeals Tribunal	Australia	10 Dec 2021	AustLII
Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2)	[2021] FCA 1363	Federal Court of Australia	Australia - Commonwealth	4 Nov 2021	AustLII	2
Sibai v Commissioner of Taxation	[2021] FCA 1353	Federal Court of Australia	Australia - Commonwealth	3 Nov 2021	AustLII	5
Southern Global Group Pty Ltd and Commissioner of Taxation (Taxation)	[2021] AATA 3968	Administrative Appeals Tribunal	Australia	28 Oct 2021	AustLII	1
Royal Lion Capital Pty Ltd and Commissioner of Taxation (Taxation)	[2021] AATA 3049	Administrative Appeals Tribunal	Australia	25 Aug 2021	AustLII
Kong and Commissioner of Taxation (Taxation)	[2021] AATA 2775	Administrative Appeals Tribunal	Australia	10 Aug 2021	AustLII
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq)	[2021] NSWSC 966	Supreme Court of New South Wales	Australia - New South Wales	6 Aug 2021	AustLII	25
Commissioner of Taxation v Ross	[2021] FCA 766; (2021) 174 ALD 77	Federal Court of Australia	Australia - Commonwealth	9 Jul 2021	AustLII	27
Shell Energy Holdings Australia Ltd v Commissioner of Taxation	[2021] FCA 496	Federal Court of Australia	Australia - Commonwealth	12 May 2021	AustLII	3
PDXS and Commissioner of Taxation (Taxation)	[2021] AATA 725	Administrative Appeals Tribunal	Australia	31 Mar 2021	AustLII	1
BSRJ and Commissioner of Taxation (Taxation)	[2021] AATA 333	Administrative Appeals Tribunal	Australia	26 Feb 2021	AustLII	1
KPTT and Commissioner of Taxation (Taxation)	[2020] AATA 5309	Administrative Appeals Tribunal	Australia	21 Dec 2020	AustLII	1
Buddhist Society of Western Australia Inc v Commissioner of Taxation	[2020] FCA 1126	Federal Court of Australia	Australia - Commonwealth	6 Aug 2020	AustLII	1
Commissioner of Taxation v Bosanac (No 6)	[2020] FCA 339	Federal Court of Australia	Australia - Commonwealth	16 Mar 2020	AustLII	1
Commissioner of Taxation v Bosanac (No 5)	[2019] FCA 2126	Federal Court of Australia	Australia - Commonwealth	17 Dec 2019	AustLII	2
Commissioner of Taxation v Racing Queensland Board	[2019] FCAFC 224; (2019) 374 ALR 241	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII	10
Jarvis-Lavery and Commissioner of Taxation (Taxation)	[2019] AATA 5409	Administrative Appeals Tribunal	Australia	13 Dec 2019	AustLII	1
HFTS and Commissioner of Taxation	[2019] AATA 5164	Administrative Appeals Tribunal	Australia	2 Dec 2019	AustLII	3
Bosanac v Commissioner of Taxation	[2019] HCA 41; (2019) 374 ALR 425; (2019) 93 ALJR 1327	High Court of Australia	Australia - Commonwealth	22 Nov 2019	AustLII	35
Addy v Commissioner of Taxation	[2019] FCA 1768	Federal Court of Australia	Australia - Commonwealth	30 Oct 2019	AustLII	7
Commissioner of Taxation v Bosanac (No 4)	[2019] FCA 1321	Federal Court of Australia	Australia - Commonwealth	15 Aug 2019	AustLII	1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII	1
Bosanac v Commissioner of Taxation	[2018] FCA 946	Federal Court of Australia	Australia - Commonwealth	22 Jun 2018	AustLII	20
Zappia v Commissioner of Taxation	[2017] FCAFC 185; (2017) 106 ATR 875	Federal Court of Australia	Australia - Commonwealth	23 Nov 2017	AustLII	15
Rigoli v Commissioner of Taxation	[2014] FCAFC 29; (2014) 96 ATR 19; [2014] ATC 20-446; (2014) 141 ALD 529	Federal Court of Australia	Australia - Commonwealth	18 Mar 2014	AustLII	57
Commissioner of Taxation v Rigoli	[2013] FCA 784; [2013] ATC 20-407; (2013) 95 ATR 94	Federal Court of Australia	Australia - Commonwealth	7 Aug 2013	AustLII	30
Picton Finance Ltd and Commissioner of Taxation	[2013] AATA 116	Administrative Appeals Tribunal	Australia	5 Mar 2013	AustLII	5
Gashi v Commissioner of Taxation	[2012] FCA 638; (2012) 88 ATR 895; [2012] ATC 20-235	Federal Court of Australia	Australia - Commonwealth	22 Jun 2012	AustLII	10
Aurora Developments Pty Ltd v FCT (No 2)	[2011] FCA 1090; (2011) 196 FCR 457; (2011) 83 ATR 363; [2011] ATC 20-280	Federal Court of Australia	Australia - Commonwealth	23 Sep 2011	AustLII	37
Lacey v Attorney-General (Qld)	[2011] HCA 10; (2011) 242 CLR 573; (2011) 275 ALR 646; (2011) 85 ALJR 508; (2011) 207 A Crim R 91	High Court of Australia	Australia - Commonwealth	7 Apr 2011	AustLII	569
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	394
Dwyer v Calco Timbers Pty Ltd	[2008] HCA 13; (2008) 234 CLR 124	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII	81
Elliott v R	[2007] HCA 51; (2007) 234 CLR 38; (2007) 239 ALR 651; 177 A Crim R 564; (2007) 82 ALJR 82	High Court of Australia	Australia - Commonwealth	8 Nov 2007	AustLII	114
Paridis v Settlement Agents Supervisory Board	[2007] WASCA 97; (2007) 33 WAR 361	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	9 May 2007	AustLII	304
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	23
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII	31
Australian Competition and Consumer Commission v Australian Competition Tribunal	[2006] FCAFC 83; (2006) 152 FCR 33; (2006) 232 ALR 153; [2006] ATPR 42-124	Federal Court of Australia	Australia - Commonwealth	2 Jun 2006	AustLII	28
Day v Perisher Blue Pty Ltd	[2005] NSWCA 110; (2005) 62 NSWLR 731	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Apr 2005	AustLII	49
Kajewski v FCT	[2003] FCA 258; (2003) 52 ATR 455	Federal Court of Australia	Australia - Commonwealth	26 Mar 2003	AustLII	21
Fox v Percy	[2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII	5057
Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue	[2001] HCA 49; (2001) 207 CLR 72; 181 ALR 307; (2001) 75 ALJR 1342; (2001) 47 ATR 541; (2001) 22 Leg Rep 23	High Court of Australia	Australia - Commonwealth	circa 2001	AustLII	335
Allesch v Maunz	[2000] HCA 40; (2000) 203 CLR 172; 173 ALR 648; [2000] FLC 93-033; (2000) 74 ALJR 1206; (2000) 26 Fam LR 237; (2000) 21 Leg Rep 11	High Court of Australia	Australia - Commonwealth	3 Aug 2000	AustLII	1978
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII	100
Fleming v R	[1998] HCA 68; (1998) 197 CLR 250; (1998) 158 ALR 379; (1998) 73 ALJR 1; 103 A Crim R 121	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII	655
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	343
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	87
Ma v FCT	[1992] FCA 359; (1992) 37 FCR 225; 27 ALD 601; 23 ATR 485	Federal Court of Australia	Australia - Commonwealth	30 Jul 1992	AustLII	83
Re Coldham; Ex parte Brideson (No 2)	[1990] HCA 36; (1990) 170 CLR 267; 94 ALR 481	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII	204
Commissioner of Taxation (Cth) v Mantle Traders Pty Ltd	[1980] FCA 156; 33 ALR 276; (1980) 49 FLR 256; 11 ATR 348	Federal Court of Australia	Australia - Commonwealth	15 Dec 1980	AustLII	9
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII	242
Builders Licensing Board v Sperway Constructions (Syd) Pty Ltd	[1976] HCA 62; (1976) 135 CLR 616; (1976) 14 ALR 174; (1977) 51 ALJR 260	High Court of Australia	Australia - Commonwealth	26 Nov 1976	AustLII	675
Turnbull v New South Wales Medical Board	[1976] 2 NSWLR 281		Australia - New South Wales	circa 1976	LexisNexis AU	247
Krew v FCT	(1971) 45 ALJR 324; (1971) 2 ATR 230; [1971] ATC 4,213		Australia	circa 1971	Legal Online / Westlaw	55
Phillips v The Commonwealth	[1964] HCA 22; (1964) 110 CLR 347; [1964] ALR 581; 37 ALJR 474	High Court of Australia	Australia - Commonwealth	25 Mar 1964	AustLII	160
FCT v Hines	(1952) 9 ATD 413		Australia	circa 1952		11
Avon Downs Pty Ltd v FCT	[1949] HCA 26; (1949) 78 CLR 353	High Court of Australia	Australia - Commonwealth	3 Aug 1949	AustLII	592
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII	84
Trautwein v FCT	[1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII	251
R v Hoar	[1981] HCA 67	High Court of Australia	Australia - Commonwealth	1 Oct 1931	AustLII	137
Kolotex Hosiery (Australia) Pty Ltd v FCT	[1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240	High Court of Australia	Australia - Commonwealth	3 May 1899	AustLII	81

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Legislation Name	Provision
Evidence Act 1995 (Cth)	s50
Income Tax Assessment Act 1936 (Cth)	s166
Judiciary Act 1903 (Cth)	s39B
Taxation Administration Act 1953 (Cth)	s14ZL, s14ZQ, s14ZU, s14ZV, s14ZVC, s14ZY, s14ZZ, s14ZZO, s14ZZP, s14ZZQ
Federal Court Rules 2011 (Cth)	s39.32
Tax Laws Amendment (2010 Measures No 1) Act 2010 (Cth)