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Commissioner of Taxation v Douglas   flag  13

[2020] FCAFC 220; (2020) 282 FCR 204
Federal Court of Australia
Australia - Commonwealth
4th December, 2020

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Hamilton v CIC Allianz Insurance Ltd [2023] NSWPIC 580 Personal Injury Commission of New South Wales Australia - New South Wales 3 Nov 2023 AustLII flag
McKenzie v Commonwealth Superannuation Corporation [2023] FCA 396 Federal Court of Australia Australia - Commonwealth 2 May 2023 AustLII flag
WZWK and Commissioner of Taxation (Taxation) [2023] AATA 872 Administrative Appeals Tribunal Australia 26 Apr 2023 AustLII flag 1
League Engineering Services Pty Ltd v Construction Industry Long Service Leave Board [2022] SAET 76 Australia 17 Jun 2022 AustLII flag
Thera Agri Capital No 2 Pty Ltd v BCC Trade Credit Pty Ltd t/as the Bond & Credit Co [2022] NSWSC 669 Supreme Court of New South Wales Australia - New South Wales 31 May 2022 AustLII flag 2
Sukkar v Insurance Australia Ltd t/as NRMA Insurance [2022] NSWPIC 566 Personal Injury Commission of New South Wales Australia - New South Wales 20 Jul 2022 AustLII flag 1
Jarman v Glenham [2022] FedCFamC2G 733 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 5 Sep 2022 AustLII flag 1
Jones and Commissioner of Taxation (Taxation) [2022] AATA 4382 Administrative Appeals Tribunal Australia 16 Dec 2022 AustLII flag
Johamsen and Rowalski (Child support) [2022] AATA 3515 Administrative Appeals Tribunal Australia 16 Jun 2022 AustLII flag
Kinchen and Child Support Registrar (Child support) [2022] AATA 2374 Administrative Appeals Tribunal Australia 25 May 2022 AustLII flag
Tompson and Tompson (Child support) [2022] AATA 2141 Administrative Appeals Tribunal Australia 31 May 2022 AustLII flag
Goldsmith v Law Complaints Officer [2021] WASC 69 Supreme Court of Western Australia Australia - Western Australia 16 Mar 2021 AustLII flag 5
Popham and Muir (Child support) [2021] AATA 4792 Administrative Appeals Tribunal Australia 18 Oct 2021 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Acts Interpretation Act 1901 (Cth) s2, s7, s19A
Defence Force Retirement and Death Benefits (Cth) s1, s3, s5, s17, s23, s25, s26, s27, s28, s29, s30, s31, s32, s33, s34, s35, s36, s37, s62, s124, s125
Income Tax Assessment Act 1997 (Cth) s6.5
Income Tax (Transitional Provisions) Act 1997 (Cth)
Legislation Act 2003 (Cth) s12
Military Superannuation and Benefits Act (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s10, s103
Taxation Administration Act 1953 (Cth)
Veterans’ Entitlements Act (Cth)
Federal Court Rules 2011 (Cth) s39.32
Regulations (Cth) s1.03, s3.07
Superannuation Industry (Supervision) Regulations 1994 (Cth)
Laws Amendment (Simplified Superannuation) Act 2007 (Cth)
Rules (Cth)
Income Tax Assessment Amendment (Superannuation Measures No. 1) (Cth)
Income Tax Assessment Regulations 1997 (Cth)
Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 (Cth)
Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations (Cth)
Motor Accidents Compensation Act 1999 (NSW) s51
Criminal Law (Detention and Interrogation) Act 1995 (Tas) s8

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Construction, Forestry, Maritime, Mining and Energy Union v Australian Building and Construction Commissioner [2020] FCAFC 192; (2020) 282 FCR 1; (2020) 384 ALR 668 Federal Court of Australia Australia - Commonwealth 10 Nov 2020 AustLII flag 51
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187; 281 FCR 219 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 14
GDGR and Commissioner of Taxation [2020] AATA 766 Administrative Appeals Tribunal Australia 30 Mar 2020 AustLII flag 2
Burns and Commissioner of Taxation [2020] AATA 671 Administrative Appeals Tribunal Australia 25 Mar 2020 AustLII flag 5
Douglas v Commissioner of Taxation [2020] AATA 494 Administrative Appeals Tribunal Australia 13 Mar 2020 AustLII flag 3
Australian Competition and Consumer Commission v Yazaki Corporation [2018] FCAFC 73; (2018) 262 FCR 243; (2018) 357 ALR 55 Federal Court of Australia Australia - Commonwealth 16 May 2018 AustLII flag 159
Moreton Bay Regional Council v Mekpine Pty Ltd [2016] HCA 7; (2016) 256 CLR 437; (2016) 329 ALR 179; (2016) 90 ALJR 420; (2016) 214 LGERA 110 High Court of Australia Australia - Commonwealth circa 2016 AustLII flag 31
Financial Synergy Holdings Pty Ltd v Commissioner of Taxation [2016] FCAFC 31; (2016) 243 FCR 250; (2016) 102 ATR 599 Federal Court of Australia Australia - Commonwealth 10 Mar 2016 AustLII flag 6
Taylor v The Owners – Strata Plan [2014] HCA 9; (2014) 253 CLR 531; (2014) 306 ALR 547; (2014) 88 ALJR 473 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 586
San v Rumble (No 2) [2007] NSWCA 259; (2007) 48 MVR 492 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Sep 2007 AustLII flag 139
Kelly v R [2004] HCA 12; (2004) 218 CLR 216; 205 ALR 274; (2004) 78 ALJR 538 High Court of Australia Australia - Commonwealth 10 Mar 2004 AustLII flag 406
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 513
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1950
Re Tubemakers of Australia Ltd v Commissioner of Taxation [1993] FCA 175; (1993) 25 ATR 183 Federal Court of Australia Australia - Commonwealth 21 Apr 1993 AustLII flag 10
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609 Australia - New South Wales circa 1987 LexisNexis AU flag 425
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag 101
FCT v Harris [1980] FCA 60; 30 ALR 10; (1980) 43 FLR 36; (1980) 10 ATR 869 Federal Court of Australia Australia - Commonwealth 2 Jun 1980 AustLII flag 64
Gibb v FCT [1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363 High Court of Australia Australia - Commonwealth 29 Nov 1966 AustLII flag 160
Inland Revenue Commissioners v Ayrshire Employers Mutual Insurance Association Ltd [1946] 1 All ER 637 United Kingdom circa 1946 LexisNexis flag 43

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