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Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation)   flag  1

[2023] AATA 3005
Administrative Appeals Tribunal
Australia
20th September, 2023

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust [2024] FCAFC 80 Federal Court of Australia Australia - Commonwealth 14 Jun 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Bankruptcy Act (Cth) s46
Corporations Act 2001 (Cth) s1.5.5, s46, s207
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s10
Income Tax Assessment Act 1937 (WA) s10, s170

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Illuka Park Trust v Commissioner of Taxation [2023] FCAFC 89; 298 FCR 449 Federal Court of Australia Australia - Commonwealth 9 Jun 2023 AustLII flag 3
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust [2019] FCAFC 226; (2019) 273 FCR 567 Federal Court of Australia Australia - Commonwealth 16 Dec 2019 AustLII flag 21
Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426 Federal Court of Australia Australia - Commonwealth 27 Mar 2019 AustLII flag 3
Taxpayer v Commissioner of Taxation [2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917 Administrative Appeals Tribunal Australia 2 Jul 2010 AustLII flag 14
Lawrence v Commissioner of Taxation [2009] FCAFC 29; (2009) 175 FCR 277; [2009] ATC 20-096; (2009) 75 ATR 306 Federal Court of Australia Australia - Commonwealth 20 Mar 2009 AustLII flag 16
Lawrence v FCT [2008] FCA 1497; (2008) 70 ATR 376; [2008] ATC 20-052 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 14
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 34
F C of T v Black [1990] FCA 267; (1990) 25 FCR 274; 101 ALR 535; (1990) 21 ATR 701 Federal Court of Australia Australia - Commonwealth 1 Aug 1990 AustLII flag 10
(1989) 24 Taxation in Australia 82 (1989) 24 Taxation in Australia 82 Taxation in Australia Australia circa 1989 flag 2
FCT v Students World (Aust) Pty Ltd [1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298 High Court of Australia Australia - Commonwealth 22 Feb 1978 AustLII flag 30
K Porter & Co Pty Ltd v FCT (1977) 19 ALR 510; 8 ATR 88; (1977) 52 ALJR 41 Australia circa 1977 LexisNexis AU flag 6
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 83
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
FCT v Ellers Motor Sales Pty Ltd [1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45 High Court of Australia Australia - Commonwealth 29 Feb 1972 AustLII flag 14
Hancock v FCT [1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228 High Court of Australia Australia - Commonwealth 8 Aug 1961 AustLII flag 55
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
Bell v FCT [1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 75
207 CLR 264 207 CLR 264 Australia - Commonwealth circa 2001 Legal Online / Westlaw flag 1

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