Le v Commissioner of Taxation 12

[2021] FCA 303; 390 ALR 132; (2021) 172 ALD 367

Federal Court of Australia

Australia - Commonwealth

30th March, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Commissioner of Taxation v Ross	[2021] FCA 766; (2021) 174 ALD 77	Federal Court of Australia	Australia - Commonwealth	9 Jul 2021	AustLII	27
Condon v Commissioner of Taxation	[2023] FCA 561	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII	14
Kahzadi and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Citizenship)	[2021] AATA 1137	Administrative Appeals Tribunal	Australia	4 May 2021	AustLII	4
Bernabo Fernandez and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Citizenship)	[2021] AATA 929	Administrative Appeals Tribunal	Australia	22 Apr 2021	AustLII	3
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII	2
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII	2
Wang v Commissioner of Taxation	[2024] FCA 585	Federal Court of Australia	Australia - Commonwealth	4 Jun 2024	AustLII	1
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII	1
PDXS and Commissioner of Taxation (Taxation)	[2021] AATA 725	Administrative Appeals Tribunal	Australia	31 Mar 2021	AustLII	1
Cammarano and Commissioner of Taxation (Taxation)	[2022] AATA 3910	Administrative Appeals Tribunal	Australia	21 Nov 2022	AustLII
Dennis and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Migration)	[2022] AATA 356	Administrative Appeals Tribunal	Australia	1 Mar 2022	AustLII
LHKG and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Migration)	[2022] AATA 340	Administrative Appeals Tribunal	Australia	24 Feb 2022	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s25, s33, s36, s39, s42C, s43, s44
Federal Proceedings (Costs) Act 1981 (Cth)	s8
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZZ, s14ZZJ, s14ZZK
Federal Court Rules 2011 (Cth)	s39.32
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Haritos v Commissioner of Taxation	[2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588	Federal Court of Australia	Australia - Commonwealth	30 Jun 2015	AustLII	387
White Industries (Qld) Pty Ltd v Flower & Hart (a firm)	[1998] FCA 806; (1998) 156 ALR 169; 29 ACSR 21	Federal Court of Australia	Australia - Commonwealth	14 Jul 1998	AustLII	346
Minister for Immigration and Multicultural and Indigenous Affairs v QAAH of 2004	[2006] HCA 53; (2006) 231 CLR 1; (2006) 231 ALR 340; 92 ALD 513; 81 ALJR 304	High Court of Australia	Australia - Commonwealth	15 Nov 2006	AustLII	339
Trautwein v FCT	[1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII	251
McAndrew v FCT	[1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII	205
Sullivan v Civil Aviation Safety Authority	(2014) 226 FCR 555	Federal Court of Australia	Australia	circa 2014	Legal Online / Westlaw	183
Minister for Immigration and Multicultural Affairs v Rajamanikkam	[2002] HCA 32; (2002) 210 CLR 222; (2002) 190 ALR 402; (2002) 76 ALJR 1048; (2002) 69 ALD 257; (2002) 23 Leg Rep 12	High Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII	176
SZLGP v Minister for Immigration and Citizenship	[2009] FCA 1470; (2009) 181 FCR 113; (2009) 112 ALD 501	Federal Court of Australia	Australia - Commonwealth	11 Dec 2009	AustLII	145
Expectation Pty Ltd v PRD Realty Pty Ltd	[2004] FCAFC 189; (2004) 140 FCR 17; (2004) 140 FLR 17; (2004) 209 ALR 568	Federal Court of Australia	Australia - Commonwealth	28 Jul 2004	AustLII	141
Shell Co of Australia Ltd v FCT	(1930) 44 CLR 530		Australia - Commonwealth	circa 1930	Legal Online / Westlaw	117
Gashi v Commissioner of Taxation	[2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1	Federal Court of Australia	Australia - Commonwealth	14 Mar 2013	AustLII	88
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	87
Ma v FCT	[1992] FCA 359; (1992) 37 FCR 225; 27 ALD 601; 23 ATR 485	Federal Court of Australia	Australia - Commonwealth	30 Jul 1992	AustLII	83
Krew v FCT	(1971) 45 ALJR 324; (1971) 2 ATR 230; [1971] ATC 4,213		Australia	circa 1971	Legal Online / Westlaw	55
Moreau v FCT	[1926] HCA 28; (1926) 39 CLR 65	High Court of Australia	Australia - Commonwealth	17 Sep 1926	AustLII	49
Bosanac v Commissioner of Taxation	[2019] HCA 41; (2019) 374 ALR 425; (2019) 93 ALJR 1327	High Court of Australia	Australia - Commonwealth	22 Nov 2019	AustLII	35
Commissioner of Taxation v Ross	[2021] FCA 766; (2021) 174 ALD 77	Federal Court of Australia	Australia - Commonwealth	9 Jul 2021	AustLII	27
Bulsey v Queensland	[2015] QCA 187	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	6 Oct 2015	AustLII	26
Bosanac v Commissioner of Taxation	[2018] FCA 946	Federal Court of Australia	Australia - Commonwealth	22 Jun 2018	AustLII	20
Condon v Commissioner of Taxation	[2023] FCA 561	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII	14
VN Railway Pty Ltd v Commissioner of Taxation	[2013] FCA 265; (2013) 211 FCR 188; (2013) 59 AAR 430; (2013) 93 ATR 266; [2013] ATC 20-381	Federal Court of Australia	Australia - Commonwealth	27 Mar 2013	AustLII	11
Kahzadi and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Citizenship)	[2021] AATA 1137	Administrative Appeals Tribunal	Australia	4 May 2021	AustLII	4
Bernabo Fernandez and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Citizenship)	[2021] AATA 929	Administrative Appeals Tribunal	Australia	22 Apr 2021	AustLII	3
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII	2
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII	2
NGFZ and Commissioner of Taxation (Taxation)	[2019] AATA 5410	Administrative Appeals Tribunal	Australia	25 Oct 2019	AustLII	2
Wang v Commissioner of Taxation	[2024] FCA 585	Federal Court of Australia	Australia - Commonwealth	4 Jun 2024	AustLII	1
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII	1
PDXS and Commissioner of Taxation (Taxation)	[2021] AATA 725	Administrative Appeals Tribunal	Australia	31 Mar 2021	AustLII	1
Cammarano and Commissioner of Taxation (Taxation)	[2022] AATA 3910	Administrative Appeals Tribunal	Australia	21 Nov 2022	AustLII
Dennis and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Migration)	[2022] AATA 356	Administrative Appeals Tribunal	Australia	1 Mar 2022	AustLII
LHKG and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Migration)	[2022] AATA 340	Administrative Appeals Tribunal	Australia	24 Feb 2022	AustLII

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