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BQKD and Commissioner of Taxation (Taxation)   flag 

[2024] AATA 1796
Administrative Appeals Tribunal
Australia
10th May, 2024

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s140, s181, s182, s184
Fringe Benefits Tax Assessment Act 1986 (Cth) s136
Income Tax Assessment Act 1936 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth) s12
Taxation Administration Act 1953 (Cth) s14ZZK
employee (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
DQTB and Commissioner of Taxation [2023] AATA 515 Administrative Appeals Tribunal Australia 28 Mar 2023 AustLII flag 2
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
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 324
ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2; (2022) 275 CLR 254; (2022) 398 ALR 603; (2022) 96 ALJR 144; (2022) 312 IR 74 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 209
Hollis v Vabu Pty Ltd [2001] HCA 44; (2001) 207 CLR 21; (2001) 181 ALR 263; (2001) 75 ALJR 1356; (2001) 106 IR 80; (2001) 47 ATR 559; (2001) 50 AILR 4-476; [2001] Aust Torts Reports 81-615; (2001) 33 MVR 399 High Court of Australia Australia - Commonwealth 9 Aug 2001 AustLII flag 1027
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 115
JH Rayner (Mincing Lane) Ltd v Department of Trade and Industry [1989] UKHL J1026-1; [1990] 2 AC 418; [1989] 3 All ER 523; [1989] 3 WLR 969 House of Lords United Kingdom circa 1989 BAILII flag 155
Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 1561
Lincoln Mills (Aust) Ltd v Gough [1964] VicRp 27; [1964] VR 193 Australia - Victoria 23 Mar 1964 AustLII flag 18
Macaura v Northern Assurance Co Ltd [1925] AC 619; [1925] All ER 51; 133 LT 152; 94 LJPC 154 United Kingdom circa 1925 LexisNexis / Westlaw flag 214
Salomon v A Salomon & Co Ltd [1896] UKHL 1; [1897] AC 22 House of Lords United Kingdom 16 Nov 1896 BAILII flag 41
Hutton v West Cork Railway Co [1883] UKLawRpCh 129; (1883) 23 Ch D 654; 52 LJCh 689; 49 LT 420 Court of Chancery United Kingdom 29 May 1883 CommonLII flag 107

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