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Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation   flag  9

[2022] FCA 972
Federal Court of Australia
Australia - Commonwealth
19th August, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Beta Leigh Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 596 Administrative Appeals Tribunal Australia 4 Apr 2024 AustLII flag 1
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Gumm v Commissioner of Taxation [2024] FCA 71 Federal Court of Australia Australia - Commonwealth 14 Feb 2024 AustLII flag 2
Counsellor and Commissioner of Taxation (Taxation) [2024] AATA 220 Administrative Appeals Tribunal Australia 13 Feb 2024 AustLII flag 1
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Managed Contracts Pty Ltd and Commissioner of Taxation (Taxation) [2023] AATA 3581 Administrative Appeals Tribunal Australia 3 Nov 2023 AustLII flag
Mitri and Commissioner of Taxation (Taxation) [2023] AATA 3762 Administrative Appeals Tribunal Australia 30 Oct 2023 AustLII flag 1
DQTB and Commissioner of Taxation [2023] AATA 515 Administrative Appeals Tribunal Australia 28 Mar 2023 AustLII flag 2
Sydney Subdivision Pty Ltd (in liq) v Chow [2023] FCA 8 Federal Court of Australia Australia - Commonwealth 13 Jan 2023 AustLII flag 7

Legislation Cited

Legislation Name Provision
Crimes Act 1914 (Cth)
Corporations Act 2001 (Cth) s1305
Evidence Act 1995 (Cth) s1, s8, s69, s128, s140
Income Tax Assessment Act 1936 (Cth) s1, s8, s90, s167, s170, s177C, s177F
Income Tax Assessment Act 1997 (Cth) s2.5
Taxation Administration Act 1953 (Cth) s1, s8, s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2021] FCA 974 Federal Court of Australia Australia - Commonwealth 5 Aug 2021 AustLII flag 5
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark [2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236 Federal Court of Australia Australia - Commonwealth 21 Jan 2011 AustLII flag 25
VL Finance Pty Ltd v Legudi [2003] VSC 57; (2003) 54 ATR 221 Supreme Court of Victoria Australia - Victoria 13 Mar 2003 AustLII flag 58
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
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
Giorgianni v R [1985] HCA 29; (1985) 156 CLR 473; (1985) 58 ALR 641; (1985) 59 ALJR 461; (1985) 16 A Crim R 163; (1985) 2 MVR 97; (1985) 4 IPR 97 High Court of Australia Australia - Commonwealth 18 Apr 1985 AustLII flag 646
Briginshaw v Briginshaw [1938] HCA 34; (1938) 60 CLR 336; [1938] ALR 334; 12 ALJR 100 High Court of Australia Australia - Commonwealth 14 Oct 1982 AustLII flag 10263
Slutzkin v FCT [1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322 High Court of Australia Australia - Commonwealth 25 Feb 1977 AustLII flag 57
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118
Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd (2001) 117 FCR 424 Federal Court of Australia Australia circa 2001 Legal Online / Westlaw flag 568
Ronpibon Tin v FCT (1949) 78 CLR 668 Australia - Commonwealth circa 1949 Legal Online / Westlaw flag 2
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Electrical Enterprises Retail Pty Ltd v Rodgers (1988) 15 NSWLR 473 Australia - New South Wales circa 1988 LexisNexis AU flag 37
Tabacos v Collector 275 US 87; 72 L Ed 177; 48 SCt 100 United States Supreme Court United States 21 Nov 1927 WorldLII flag 40
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 141

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