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

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
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 flag 35
NGFZ and Commissioner of Taxation (Taxation) [2019] AATA 5410 Administrative Appeals Tribunal Australia 25 Oct 2019 AustLII flag 2
Hossain v Minister for Immigration and Border Protection [2018] HCA 34; (2018) 264 CLR 123; (2018) 359 ALR 1; (2018) 92 ALJR 780; (2018) 75 AAR 551 High Court of Australia Australia - Commonwealth 15 Aug 2018 AustLII flag 1072
Bosanac v Commissioner of Taxation [2018] FCA 946 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 20
DAO16 v Minister for Immigration and Border Protection [2018] FCAFC 2; (2018) 258 FCR 175; (2018) 353 ALR 641; (2018) 74 AAR 121; (2018) 353 ALD 641 Federal Court of Australia Australia - Commonwealth 15 Jan 2018 AustLII flag 393
Bulsey v Queensland [2015] QCA 187 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Oct 2015 AustLII flag 26
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 flag 387
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 flag 11
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 flag 88
Tahiri v Minister for Immigration and Citizenship [2012] HCA 61; (2013) 249 CLR 332; (2012) 293 ALR 526; (2012) 87 ALJR 225 High Court of Australia Australia - Commonwealth 13 Dec 2012 AustLII flag 2749
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 flag 145
Minister for Immigration and Citizenship v SZIAI [2009] HCA 39; (2009) 259 ALR 429; (2009) 83 ALJR 1123; (2009) 111 ALD 15 High Court of Australia Australia - Commonwealth 23 Sep 2009 AustLII flag 1195
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 flag 339
NABE v Minister for Immigration and Multicultural and Indigenous Affairs (No 2) [2004] FCAFC 263; (2004) 144 FCR 1; (2004) 219 ALR 27 Federal Court of Australia Australia - Commonwealth 16 Sep 2004 AustLII flag 2264
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 flag 141
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 flag 176
Rosenberg v Percival [2001] HCA 18; (2001) 205 CLR 434; (2001) 178 ALR 577; (2001) 75 ALJR 734; [2001] Aust Torts Reports 81-605; (2001) 22 Leg Rep 11 High Court of Australia Australia - Commonwealth 5 Apr 2001 AustLII flag 671
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 flag 346
Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 10505
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 flag 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 flag 83
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
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 flag 205
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 flag 251
Moreau v FCT [1926] HCA 28; (1926) 39 CLR 65 High Court of Australia Australia - Commonwealth 17 Sep 1926 AustLII flag 49
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3898
Sullivan v Civil Aviation Safety Authority (2014) 226 FCR 555 Federal Court of Australia Australia circa 2014 Legal Online / Westlaw flag 183
Drake v Minister for Immigration and Ethnic Affairs 46 FLR 409; 24 ALR 577; (1979) 2 ALD 60 Australia circa 1979 Legal Online / Westlaw flag 3779
Krew v FCT (1971) 45 ALJR 324; (1971) 2 ATR 230; [1971] ATC 4,213 Australia circa 1971 Legal Online / Westlaw flag 55
Shell Co of Australia Ltd v FCT (1930) 44 CLR 530 Australia - Commonwealth circa 1930 Legal Online / Westlaw flag 117
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
Dranichnikov v Minister for Immigration and Multicultural Affairs (2003) 77 ALJR 1088 Australia circa 2003 flag 429

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