LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

WYVW and Commissioner of Taxation (Taxation)   flag  2

[2023] AATA 4242
Administrative Appeals Tribunal
Australia
21st December, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
YNVP and Commissioner of Taxation (Taxation) [2024] AATA 2588 Administrative Appeals Tribunal Australia 30 Jun 2024 AustLII flag
GNBF and Commissioner of Taxation (Taxation) [2024] AATA 2152 Administrative Appeals Tribunal Australia 24 Jun 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s25, s43AA
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
Corporations Act 2001 (Cth) s1, s75, s80, s90, s105, s170, s180, s189, s220
Evidence Act 1995 (Cth) s5, s6, s10, s15, s17, s30, s170
Fringe Benefits Tax Assessment Act 1986 (Cth) s10, s136
Income Tax Assessment Act 1936 (Cth) s1, s8, s167
Income Tax Assessment Act 1997 (Cth) s2.15, s2.20, s28.5
Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK, s280, s152
Partnership Act 1892 (NSW) s5, s75, s80
Trustee Act 1925 (NSW) s53

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
QQRK and Commissioner of Taxation (Taxation) [2023] AATA 3493 Administrative Appeals Tribunal Australia 27 Oct 2023 AustLII flag 5
Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 Administrative Appeals Tribunal Australia 28 Sep 2023 AustLII flag 1
Wang and Commissioner of Taxation (Taxation) [2023] AATA 2962 Administrative Appeals Tribunal Australia 7 Sep 2023 AustLII flag 2
Buzadzic v Commissioner of Taxation [2023] FCA 954 Federal Court of Australia Australia - Commonwealth 16 Aug 2023 AustLII flag 4
Commissioner of Taxation v Rawson Finances Pty Ltd [2023] FCA 617; (2023) 116 ATR 458 Federal Court of Australia Australia - Commonwealth 9 Jun 2023 AustLII flag 11
K & A Laird (NSW) Pty Ltd (in liq) v Aidzan Pty Ltd (in liq) [2023] NSWSC 603 Supreme Court of New South Wales Australia - New South Wales 7 Jun 2023 AustLII flag 5
Condon v Commissioner of Taxation [2023] FCA 561 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag 14
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3; 115 ATR 316 Federal Court of Australia Australia - Commonwealth 24 Jan 2023 AustLII flag 8
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2022] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 9
Commissioner of Taxation v Carter [2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325 High Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag 14
Buzadzic and Commissioner of Taxation (Taxation) [2021] AATA 4820 Administrative Appeals Tribunal Australia 24 Dec 2021 AustLII flag 6
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619; 114 ATR 136 Federal Court of Australia Australia - Commonwealth 21 Dec 2021 AustLII flag 12
Commissioner of Taxation v Ross [2021] FCA 766; (2021) 174 ALD 77 Federal Court of Australia Australia - Commonwealth 9 Jul 2021 AustLII flag 27
Le v Commissioner of Taxation [2021] FCA 303; 390 ALR 132; (2021) 172 ALD 367 Federal Court of Australia Australia - Commonwealth 30 Mar 2021 AustLII flag 12
Commissioner of Taxation v Auctus Resources Pty Ltd [2021] FCAFC 39; (2021) 284 FCR 294 Federal Court of Australia Australia - Commonwealth 19 Mar 2021 AustLII flag 15
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
Re Hillsea Pty Ltd [2019] NSWSC 1152 Supreme Court of New South Wales Australia - New South Wales 4 Sep 2019 AustLII flag 29
Bosanac v Commissioner of Taxation [2019] FCAFC 116; (2019) 267 FCR 169 Federal Court of Australia Australia - Commonwealth 15 Jul 2019 AustLII flag 45
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
Marra Capital Investments Pty Ltd, in the matter of Tri-City Trucks (NSW) Pty Ltd (in liq) v Smith (liquidator) [2018] FCAFC 211; 132 ACSR 352 Federal Court of Australia Australia - Commonwealth 28 Nov 2018 AustLII flag 2
Bosanac v Commissioner of Taxation [2018] FCA 946 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 20
Mangat v FCT (2018) 108 ATR 688 Australia circa 2018 Legal Online / Westlaw flag 2
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1264
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180; (2016) 344 ALR 589; (2016) 104 ATR 491 Federal Court of Australia Australia - Commonwealth 16 Dec 2016 AustLII flag 8
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Thomas v Commissioner of Taxation [2015] FCA 968; 101 ATR 576 Federal Court of Australia Australia - Commonwealth 31 Aug 2015 AustLII flag 12
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 386
John Holland Pty Ltd v Kellogg Brown & Root Pty Ltd [2015] NSWSC 451 Supreme Court of New South Wales Australia - New South Wales 22 Apr 2015 AustLII flag 125
Rigoli v Commissioner of Taxation [2014] FCAFC 29; (2014) 96 ATR 19; [2014] ATC 20-446; (2014) 141 ALD 529 Federal Court of Australia Australia - Commonwealth 18 Mar 2014 AustLII flag 57
Fowler v Commissioner of Taxation [2013] FCAFC 69; (2013) 212 FCR 149; (2013) 92 ATR 595; [2013] ATC 20-398 Federal Court of Australia Australia - Commonwealth 3 Jul 2013 AustLII flag 13
Sanctuary Lakes Pty Ltd v Commissioner of Taxation [2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762 Federal Court of Australia Australia - Commonwealth 24 May 2013 AustLII flag 74
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
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 780
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
Commissioner of Taxation v Rawson Finances Pty Ltd [2012] FCA 753; (2012) 89 ATR 357; [2012] ATC 2-333 Federal Court of Australia Australia - Commonwealth 17 Jul 2012 AustLII flag 24
Shafron v ASIC (2012) 245 CLR 465 Australia - Commonwealth circa 2012 Legal Online / Westlaw flag 2
Aurora Developments Pty Ltd v FCT (No 2) [2011] FCA 1090; (2011) 196 FCR 457; (2011) 83 ATR 363; [2011] ATC 20-280 Federal Court of Australia Australia - Commonwealth 23 Sep 2011 AustLII flag 37
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
Lacey v Attorney-General (Qld) [2011] HCA 10; (2011) 242 CLR 573; (2011) 275 ALR 646; (2011) 85 ALJR 508; (2011) 207 A Crim R 91 High Court of Australia Australia - Commonwealth 7 Apr 2011 AustLII flag 569
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
[2011] Itr 6665 [2011] ITR 6665 circa 2011 1
[2011] Itr 3623 [2011] ITR 3623 circa 2011 1
[2011] Itr 4012 [2011] ITR 4012 circa 2011 1
Cassaniti v Commissioner of Taxation [2010] FCA 641; (2010) 186 FCR 480; [2010] ATC 20-192; (2010) 79 ATR 340 Federal Court of Australia Australia - Commonwealth 24 Jun 2010 AustLII flag 20
[2010] Itr 3002 [2010] ITR 3002 circa 2010 1
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
Barakat and Commissioner of Taxation [2007] AATA 1564; 68 ATR 283 Administrative Appeals Tribunal Australia 19 Jul 2007 AustLII flag 3
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 193
Deputy Commissioner of Taxation v Clark [2003] NSWCA 91; 176 FLR 235; (2003) 57 NSWLR 113; 52 ATR 526; 45 ACSR 332; 21 ACLC 1063; 45 ASCR 332 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 May 2003 AustLII flag 139
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
Hart v FCT (2003) 131 FCR 2003; [2003] FCAFC 105 Federal Court of Australia Australia - Commonwealth circa 2003 Legal Online / Westlaw flag 19
Fox v Percy [2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 5047
MLC Ltd v Commissioner of Taxation [2002] FCA 1491; (2002) 126 FCR 37; 196 ALR 502; (2002) 51 ATR 283 Federal Court of Australia Australia - Commonwealth 29 Nov 2002 AustLII flag 19
(2002) 168 FLR 248 (2002) 168 FLR 248 Australia circa 2002 Legal Online / Westlaw flag 1
BRK (Bris) Pty Ltd v Commissioner of Taxation [2001] FCA 164; (2001) 46 ATR 347 Federal Court of Australia Australia - Commonwealth 2 Mar 2001 AustLII flag 107
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 569
Schellenberg v Tunnel Holdings Pty Ltd [2000] HCA 18; (2000) 200 CLR 121; (2000) 170 ALR 594; (2000) 74 ALJR 743; [2000] Aust Torts Reports 81-553; (2000) 21 Leg Rep 18 High Court of Australia Australia - Commonwealth 13 Apr 2000 AustLII flag 319
National Australia Bank Ltd v Rusu [1999] NSWSC 539; (1999) 47 NSWLR 309 Supreme Court of New South Wales Australia - New South Wales 4 Jun 1999 AustLII flag 93
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
Effem Foods Pty Ltd v Lake Cumbeline Pty Ltd [1999] HCA 15; (1999) 161 ALR 599; [1999] ATPR 41-686 High Court of Australia Australia - Commonwealth circa 1999 AustLII flag 130
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
Watson v Foxman [1995] NSWCA 497; (1995) 49 NSWLR 315 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Jan 1995 AustLII flag 1066
Ma v Commissioner of Taxation [1992] FCA 530 Federal Court of Australia Australia - Commonwealth 6 Nov 1992 AustLII flag 7
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 226
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
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
Imperial Bottleshops Pty Ltd v Commissioner of Taxation [1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 87
Repatriation Commission v Bushell [1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606 Federal Court of Australia Australia - Commonwealth 3 May 1991 AustLII flag 78
Temples Wholesale Flower Pty Ltd v FCT [1991] FCA 162 Federal Court of Australia Australia - Commonwealth 22 Apr 1991 AustLII flag 3
Commonwealth Bank of Australia v Friedrich (1991) 5 ACSR 115; (1991) 9 ACLC 946 Australia circa 1991 LexisNexis AU flag 128
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
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
Sacks v Gridiger (1990) 22 NSWLR 502 Australia - New South Wales circa 1990 LexisNexis AU flag 13
Allied Mills Industries Pty Ltd v Commissioner of Taxation [1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457 Federal Court of Australia Australia - Commonwealth 27 Apr 1989 AustLII flag 52
Electrical Enterprises Retail Pty Ltd v Rodgers (1988) 15 NSWLR 474 Australia - New South Wales circa 1988 LexisNexis AU flag 1
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Re Faulkner; Ex parte Official Receiver [1981] FCA 5; (1981) 52 FLR 109 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 10
Sherriff v Townsend [1980] FCA 74; (1980) 71 FLR 51 Federal Court of Australia Australia - Commonwealth 25 Jun 1980 AustLII flag 21
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Payne v Parker [1976] 1 NSWLR 191 Australia - New South Wales circa 1976 LexisNexis AU flag 461
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 248
O'Donnell v Reichard [1975] VicRp 89; [1975] VR 916 Australia - Victoria 14 Apr 1975 AustLII flag 457
Taylor v FCT [1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148 High Court of Australia Australia - Commonwealth 8 Apr 1970 AustLII flag 32
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7863
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
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
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag 72
Helton v Allen [1940] HCA 20; (1940) 63 CLR 691; [1940] ALR 298; 14 ALJR 196; 63 GLR 691 High Court of Australia Australia - Commonwealth 2 Sep 1940 AustLII flag 724
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
Wilson v Chambers & Co Pty Ltd [1926] HCA 15; (1926) 38 CLR 131; (1926) 32 ALR 274 High Court of Australia Australia - Commonwealth 8 Jun 1926 AustLII flag 81
FCT v Munro (1926) 38 CR 153 circa 1926 1
Blatch v Archer [1774] EngR 2; (1774) 1 Cowp 63; 98 ER 969 King's Bench United Kingdom circa 1774 CommonLII flag 820
Daniels v Anderson 118 FLR 248; (1995) 16 ACSR 607; (1995) 13 ACLC 614; (1995) 37 NSWLR 438 Australia circa 1998 Legal Online / Westlaw flag 372

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback