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Bechtel Australia Pty Ltd v Commissioner of Taxation   flag  1

[2023] FCA 676
Federal Court of Australia
Australia - Commonwealth
22nd June, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Bechtel Australia Pty Ltd v Commissioner of Taxation [2024] FCAFC 33 Federal Court of Australia Australia - Commonwealth 15 Mar 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s52, s78A, s136, s140
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZL, s14ZY, s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Fullerton v FCT (1991) 32 FCR 486; (1991) 22 ATR 757 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 25
FCT v Maddalena (1971) 2 ATR 541; (1971) 45 ALJR 426 Australia circa 1971 Legal Online / Westlaw flag 135
Bechtel Australia Pty Ltd v Commissioner of Taxation [2024] FCAFC 33 Federal Court of Australia Australia - Commonwealth 15 Mar 2024 AustLII flag
John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73 Federal Court of Australia Australia - Commonwealth 11 Jun 2015 AustLII flag 15
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
Commissioner of Taxation v Payne [1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480 Federal Court of Australia Australia - Commonwealth 30 Mar 1999 AustLII flag 8
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
Orr v University of Tasmania [1957] HCA 32; (1957) 100 CLR 526 High Court of Australia Australia - Commonwealth 23 May 1957 AustLII flag 21
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
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
Handley v FCT [1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644 High Court of Australia Australia - Commonwealth 1 Aug 1928 AustLII flag 115
R v Teachers Appeal Board; Ex parte Bilney (1984) 35 SASR 492 Supreme Court of South Australia Australia - South Australia circa 1984 Legal Online / Westlaw flag 19
Mallalieu v Drummond (Inspector of Taxes) (1981) 1 WLR 908 United Kingdom circa 1981 LexisNexis / Westlaw flag 2
Newsom v Robertson (1953) 1 Ch 7; 33 Tax Cas 452 Court of Chancery United Kingdom circa 1953 LexisNexis / Westlaw flag 39
Bowers (Surveyor of Taxes) v Harding [1891] UKLawRpKQB 28; (1891) 1 QB 560; 3 Tax Cas 22 United Kingdom 6 Feb 1891 CommonLII flag 8

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