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Deputy Commissioner of Taxation v Miraki (Summary Judgment) 6

[2021] FCA 1361

Federal Court of Australia

Australia - Commonwealth

28th October, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Deputy Commissioner of Taxation v Miraki	[2022] FCAFC 96	Federal Court of Australia	Australia - Commonwealth	20 May 2022	AustLII		11
Deputy Commissioner of Taxation v Miraki (Freezing Orders)	[2021] FCA 1367	Federal Court of Australia	Australia - Commonwealth	4 Nov 2021	AustLII		3
Deputy Commissioner of Taxation v Miraki (Application to Amend)	[2021] FCA 1362	Federal Court of Australia	Australia - Commonwealth	28 Oct 2021	AustLII		2
Deputy Commissioner of Taxation v Kocic	[2023] FCA 1353	Federal Court of Australia	Australia - Commonwealth	3 Nov 2023	AustLII		1
(Funds Paid out of Court)	[2022] FCA 392	Federal Court of Australia	Australia - Commonwealth	13 Apr 2022	AustLII		1
Miraki v El-Cheikh	[2022] FCA 1570	Federal Court of Australia	Australia - Commonwealth	22 Dec 2022	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s174, s175, s350
Taxation Administration Act 1953 (Cth)	s8WB, s10, s14ZZM, s14ZZR
Federal Court Rules 2011 (Cth)	s26.01, s39.32

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Clyne v Deputy Commissioner of Taxation	(1983) 48 ALR 545; (1983) 57 ALJR 673; (1983) 14 ATR 563		Australia	circa 1983	LexisNexis AU		66
FCT v Prestige Motors Pty Ltd	[1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634	High Court of Australia	Australia - Commonwealth	7 Sep 1994	AustLII		59
Southgate Investment Funds Ltd v Deputy Commissioner of Taxation	[2013] FCAFC 10; (2013) 211 FCR 274; (2013) 90 ATR 253	Federal Court of Australia	Australia - Commonwealth	12 Feb 2013	AustLII		40
Trade World Enterprises Pty Ltd v Deputy Commissioner of Taxation	[2006] VSCA 191; (2006) 64 ATR 316	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 Sep 2006	AustLII		40
Deputy Commissioner of Taxation (ACT) v Sharp	(1988) 82 ACTR 1; (1988) 91 FLR 70; (1988) 19 ATR 1515		Australia - Australian Capital Territory	circa 1988	LexisNexis AU		17
Roberts v Deputy Commissioner of Taxation	[2013] FCA 1108; (2013) 228 FCR 280; (2013) 96 ATR 851	Federal Court of Australia	Australia - Commonwealth	29 Oct 2013	AustLII		15
Commissioner of Taxation v Ornelas	[2016] FCA 457	Federal Court of Australia	Australia - Commonwealth	29 Apr 2016	AustLII		13
Deputy Commissioner of Taxation v Miraki	[2022] FCAFC 96	Federal Court of Australia	Australia - Commonwealth	20 May 2022	AustLII		11
Deputy Commissioner of Taxation v Shi	[2018] FCA 1915	Federal Court of Australia	Australia - Commonwealth	27 Nov 2018	AustLII		9
Pratten v Commissioner of Taxation	[2015] FCA 1357	Federal Court of Australia	Australia - Commonwealth	4 Dec 2015	AustLII		7
Deputy Commissioner of Taxation v Miraki (Freezing Orders)	[2021] FCA 1367	Federal Court of Australia	Australia - Commonwealth	4 Nov 2021	AustLII		3
Deputy Commissioner of Taxation v Miraki (Application to Amend)	[2021] FCA 1362	Federal Court of Australia	Australia - Commonwealth	28 Oct 2021	AustLII		2
Deputy Commissioner of Taxation v Kocic	[2023] FCA 1353	Federal Court of Australia	Australia - Commonwealth	3 Nov 2023	AustLII		1
(Funds Paid out of Court)	[2022] FCA 392	Federal Court of Australia	Australia - Commonwealth	13 Apr 2022	AustLII		1
Miraki v El-Cheikh	[2022] FCA 1570	Federal Court of Australia	Australia - Commonwealth	22 Dec 2022	AustLII

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