Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation 10

[2020] FCAFC 92; (2020) 277 FCR 253

Federal Court of Australia

Australia - Commonwealth

27th May, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Bolitho v Banksia Securities Ltd (No 18) (remitter)	[2021] VSC 666; (2021) 69 VR 28	Supreme Court of Victoria	Australia - Victoria	11 Oct 2021	AustLII	47
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII	7
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII	3
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation	[2023] FCA 257	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII	2
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation	[2024] FCAFC 42	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business	[2024] ATOTD 7	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business	[2023] ATODTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business	[2023] ATODTD TD2023/D4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Mfula and Commissioner of Taxation (Taxation)	[2021] AATA 3067	Administrative Appeals Tribunal	Australia	30 Aug 2021	AustLII
McAteer and Commissioner of Taxation (Taxation)	[2020] AATA 1795	Administrative Appeals Tribunal	Australia	17 Jun 2020	AustLII

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s1, s477
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules (Cth)	s39.32
Supreme Court Act 1986 (Vic)	s33V, s33ZF

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII	115
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
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII	88
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII	87
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
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII	83
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII	75
Bolitho v Banksia Securities Ltd (No 18) (remitter)	[2021] VSC 666; (2021) 69 VR 28	Supreme Court of Victoria	Australia - Victoria	11 Oct 2021	AustLII	47
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII	43
FCT v Radnor Pty Ltd	(1991) 102 ALR 187; (1991) 22 ATR 344		Australia	circa 1991	LexisNexis AU	34
Rowe v AusNet Electricity Services Pty Ltd	[2015] VSC 232	Supreme Court of Victoria	Australia - Victoria	27 May 2015	AustLII	27
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII	25
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	23
Commissioner of Taxation v Stone	[2005] HCA 21; 222 CLR 289	High Court of Australia	Australia - Commonwealth	circa 2005	AustLII	18
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII	15
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII	7
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII	3
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation	[2023] FCA 257	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII	2
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2019] FCA 228	Federal Court of Australia	Australia - Commonwealth	28 Feb 2019	AustLII	1
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation	[2024] FCAFC 42	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business	[2024] ATOTD 7	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business	[2023] ATODTD TD2023/D4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business	[2023] ATODTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Mfula and Commissioner of Taxation (Taxation)	[2021] AATA 3067	Administrative Appeals Tribunal	Australia	30 Aug 2021	AustLII
McAteer and Commissioner of Taxation (Taxation)	[2020] AATA 1795	Administrative Appeals Tribunal	Australia	17 Jun 2020	AustLII

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