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Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation   flag  3

[2020] FCA 1479
Federal Court of Australia
Australia - Commonwealth
15th October, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Incollingo v Tax Practitioners Board [2023] FCA 878 Federal Court of Australia Australia - Commonwealth 1 Aug 2023 AustLII flag 1
Trustee for The Demian Trust v Commissioner of Taxation [2021] FCAFC 135; (2021) 113 ATR 508 Federal Court of Australia Australia - Commonwealth 4 Aug 2021 AustLII flag 5
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation (No 2) [2020] FCA 1663 Federal Court of Australia Australia - Commonwealth 18 Nov 2020 AustLII flag 1

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2007 Measures No. 4) Bill 2007 (Cth)
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019 (Cth)
Evidence Act 1995 (Cth) s10, s97, s128
Income Tax Assessment Act 1936 (Cth) s90, s95, s97, s99A, s102UC, s102UD, s102UK, s102UM
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s10
Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 1) 2007 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (Cth)
Conveyancing Act 1919 (NSW) s66F, s66G
Real Property Act 1900 (NSW) s57

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
XL Insurance Co SE v BNY Trust Co of Australia Ltd [2019] NSWCA 215; (2019) 20 ANZ Insurance Cases 62-211 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 2 Sep 2019 AustLII flag 28
Commissioner of Taxation v BHP Billiton Ltd [2019] FCAFC 4; 263 FCR 334 Federal Court of Australia Australia - Commonwealth 29 Jan 2019 AustLII flag 5
[2019] NSD 985 [2019] NSD 985 Canada - Nova Scotia circa 2019 flag 2
[2019] NSD 986 [2019] NSD 986 Canada - Nova Scotia circa 2019 flag 2
[2019] NSD 987 [2019] NSD 987 Canada - Nova Scotia circa 2019 flag 2
Imam Ali Islamic Centre v Imam Ali Islamic Centre Inc [2018] VSC 413 Supreme Court of Victoria Australia - Victoria 31 Jul 2018 AustLII flag 43
[2018] NSD 850 [2018] NSD 850 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 851 [2018] NSD 851 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 988 [2018] NSD 988 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 1009 [2018] NSD 1009 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 1010 [2018] NSD 1010 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 1172 [2018] NSD 1172 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 1173 [2018] NSD 1173 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 599 [2018] NSD 599 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 848 [2018] NSD 848 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 849 [2018] NSD 849 Canada - Nova Scotia circa 2018 flag 2
[2018] NSD 989 [2018] NSD 989 Canada - Nova Scotia circa 2018 flag 2
Vlahos Pty Ltd v Vlahos [2017] VSCA 166 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Jun 2017 AustLII flag 32
HP Mercantile Pty Ltd v Hartnett [2016] NSWCA 342 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Dec 2016 AustLII flag 28
Korda v Australian Executor Trustees (SA) Ltd [2015] HCA 6; (2015) 255 CLR 62; (2015) 317 ALR 225; (2015) 145 ALD 495; (2015) 89 ALJR 340; (2015) 105 ACSR 498 High Court of Australia Australia - Commonwealth circa 2015 AustLII flag 112
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 74
Kelly v Kelly [2007] NSWSC 1076 Supreme Court of New South Wales Australia - New South Wales 26 Sep 2007 AustLII flag 5
Gibson Motor Sport Merchandise Pty Ltd v Forbes [2005] FCA 749 Federal Court of Australia Australia - Commonwealth 9 Jun 2005 AustLII flag 28
Nolan v Nolan [2004] VSCA 109 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 Jun 2004 AustLII flag 64
Dubai Aluminium Co Ltd v Salaam [2002] UKHL 48; [2003] 1 All ER 97; [2003] 2 All ER (Comm) 451; [2003] 1 Lloyds Rep 65; [2003] IRLR 608; [2003] WTLR 163; [2003] 1 BCLC 32; [2002] 3 WLR 1913 House of Lords United Kingdom 5 Dec 2002 BAILII flag 253
Commercial Union Assurance Co of Australia Ltd v Ferrcom Pty Ltd (1991) 22 NSWLR 389; (1991) 6 ANZ Insurance Cases 61-042 Australia - New South Wales circa 1991 LexisNexis AU flag 540
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
Walker v Corboy (1990) 19 NSWLR 382 Australia - New South Wales circa 1990 LexisNexis AU flag 91
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd [1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629 Federal Court of Australia Australia - Commonwealth 23 Sep 1983 AustLII flag 16
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
Taxation, Commissioner of (Cth) v Cadbury-Fry Pascall (Aust) Ltd 37 FLR 126; (1979) 10 ATR 55 Australia circa 1979 Legal Online / Westlaw flag 4
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
Consul Development Pty Ltd v DPC Estates Pty Ltd [1975] HCA 8; (1975) 132 CLR 373; 5 ALR 231; (1975) 49 ALJR 74 High Court of Australia Australia - Commonwealth 26 Feb 1975 AustLII flag 432
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
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Mara v Browne [1895] UKLawRpCh 191; [1896] 1 Ch 199 United Kingdom 17 Dec 1895 CommonLII flag 37
Barnes v Addy [1874] UKLawRpCh 20; (1874) LR 9 Ch 244; (1874) LR 9 LRCh App 244; (1874) 43 LJCh 513; (1874) 22 WR 505; (1874) 30 LT 4; (1874) 144 ER 643 Court of Chancery United Kingdom 12 Feb 1874 CommonLII flag 1055
Coles v Wood 23 ALR 89; [1979] 1 NSWLR 723; 9 ATR 11 Australia circa 1913 LexisNexis AU flag 114

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