Commissioner of Taxation v Douglas 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 †
Goldsmith v Law Complaints Officer	[2021] WASC 69	Supreme Court of Western Australia	Australia - Western Australia	16 Mar 2021	AustLII	5
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	2
WZWK and Commissioner of Taxation (Taxation)	[2023] AATA 872	Administrative Appeals Tribunal	Australia	26 Apr 2023	AustLII	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	1
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	1
Hamilton v CIC Allianz Insurance Ltd	[2023] NSWPIC 580	Personal Injury Commission of New South Wales	Australia - New South Wales	3 Nov 2023	AustLII
McKenzie v Commonwealth Superannuation Corporation	[2023] FCA 396	Federal Court of Australia	Australia - Commonwealth	2 May 2023	AustLII
Jones and Commissioner of Taxation (Taxation)	[2022] AATA 4382	Administrative Appeals Tribunal	Australia	16 Dec 2022	AustLII
League Engineering Services Pty Ltd v Construction Industry Long Service Leave Board	[2022] SAET 76		Australia	17 Jun 2022	AustLII
Johamsen and Rowalski (Child support)	[2022] AATA 3515	Administrative Appeals Tribunal	Australia	16 Jun 2022	AustLII
Tompson and Tompson (Child support)	[2022] AATA 2141	Administrative Appeals Tribunal	Australia	31 May 2022	AustLII
Kinchen and Child Support Registrar (Child support)	[2022] AATA 2374	Administrative Appeals Tribunal	Australia	25 May 2022	AustLII
Popham and Muir (Child support)	[2021] AATA 4792	Administrative Appeals Tribunal	Australia	18 Oct 2021	AustLII

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 †
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	30
Commissioner of Taxation v Glencore Investment Pty Ltd	[2020] FCAFC 187; 281 FCR 219	Federal Court of Australia	Australia - Commonwealth	6 Nov 2020	AustLII	14
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	10
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	6
Goldsmith v Law Complaints Officer	[2021] WASC 69	Supreme Court of Western Australia	Australia - Western Australia	16 Mar 2021	AustLII	5
Burns and Commissioner of Taxation	[2020] AATA 671	Administrative Appeals Tribunal	Australia	25 Mar 2020	AustLII	5
Douglas v Commissioner of Taxation	[2020] AATA 494	Administrative Appeals Tribunal	Australia	13 Mar 2020	AustLII	3
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	2
GDGR and Commissioner of Taxation	[2020] AATA 766	Administrative Appeals Tribunal	Australia	30 Mar 2020	AustLII	2
WZWK and Commissioner of Taxation (Taxation)	[2023] AATA 872	Administrative Appeals Tribunal	Australia	26 Apr 2023	AustLII	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	1
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	1
Hamilton v CIC Allianz Insurance Ltd	[2023] NSWPIC 580	Personal Injury Commission of New South Wales	Australia - New South Wales	3 Nov 2023	AustLII
McKenzie v Commonwealth Superannuation Corporation	[2023] FCA 396	Federal Court of Australia	Australia - Commonwealth	2 May 2023	AustLII
Jones and Commissioner of Taxation (Taxation)	[2022] AATA 4382	Administrative Appeals Tribunal	Australia	16 Dec 2022	AustLII
League Engineering Services Pty Ltd v Construction Industry Long Service Leave Board	[2022] SAET 76		Australia	17 Jun 2022	AustLII
Johamsen and Rowalski (Child support)	[2022] AATA 3515	Administrative Appeals Tribunal	Australia	16 Jun 2022	AustLII
Tompson and Tompson (Child support)	[2022] AATA 2141	Administrative Appeals Tribunal	Australia	31 May 2022	AustLII
Kinchen and Child Support Registrar (Child support)	[2022] AATA 2374	Administrative Appeals Tribunal	Australia	25 May 2022	AustLII
Popham and Muir (Child support)	[2021] AATA 4792	Administrative Appeals Tribunal	Australia	18 Oct 2021	AustLII

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