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Pratten and Commissioner of Taxation (Taxation)   flag 

[2024] AATA 439
Administrative Appeals Tribunal
Australia
12th March, 2024

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s10, s37, s38AA, s40A, s43
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s10, s14ZQ, s14ZZF

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Seven Network (Operations) Ltd v Fairfax Media Publications Pty Ltd [2023] FCAFC 185 Federal Court of Australia Australia - Commonwealth 30 Nov 2023 AustLII flag 11
Mann v Commissioner of Police [2020] NSWSC 369 Supreme Court of New South Wales Australia - New South Wales 7 Apr 2020 AustLII flag 6
ACN 154 520 199 Pty Ltd and Commissioner of Taxation (Taxation) [2018] AATA 2404 Administrative Appeals Tribunal Australia 23 Jul 2018 AustLII flag 3
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq) [2018] FCAFC 38; (2018) 260 FCR 272 Federal Court of Australia Australia - Commonwealth 20 Mar 2018 AustLII flag 13
Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Dec 2016 AustLII flag 39
R v Pratten (No 18) [2015] NSWSC 902 Supreme Court of New South Wales Australia - New South Wales 8 Jul 2015 AustLII flag 2
[2015] Nswca 902 [2015] NSWCA 902 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales circa 2015 AustLII flag 1
Wong v Sklavos [2014] FCAFC 120; (2014) 319 ALR 378 Federal Court of Australia Australia - Commonwealth 12 Sep 2014 AustLII flag 90
Binetter v Deputy Commissioner of Taxation [2012] FCAFC 126; (2012) 206 FCR 37; (2012) 90 ATR 327; [2012] ATC 20-345 Federal Court of Australia Australia - Commonwealth 6 Sep 2012 AustLII flag 15
Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704; (2012) 89 ATR 296; [2012] ATC 20-331 Federal Court of Australia Australia - Commonwealth 6 Jul 2012 AustLII flag 11
VLKG and Commissioner of Taxation, Re [2011] AATA 915; (2011) 56 AAR 331; (2011) 129 ALD 13 Administrative Appeals Tribunal Australia 19 Dec 2011 AustLII flag 7
Phillips and Inspector-General in Bankruptcy, Re [2011] AATA 25; (2011) 120 ALD 134; (2011) 54 AAR 132 Administrative Appeals Tribunal Australia 24 Jan 2011 AustLII flag 7
Deputy Commissioner of Taxation v Australian Securities and Investments Commission [2010] FCA 1411; (2010) 81 ATR 456 Federal Court of Australia Australia - Commonwealth 16 Dec 2010 AustLII flag 35
Pty Ltd and Screen Australia [2010] AATA 839 Administrative Appeals Tribunal Australia 28 Oct 2010 AustLII flag 5
Plastec Australia Pty Ltd ACN 093 513 467 v Plumbing Solutions and Services Pty Ltd ACN 128 873 629 (No 2) [2010] FCA 670 Federal Court of Australia Australia - Commonwealth 25 Jun 2010 AustLII flag 4
Campaign Master (UK) Ltd v Forty Two International Pty Ltd (No 4) [2010] FCA 398; (2010) 269 ALR 76 Federal Court of Australia Australia - Commonwealth 30 Apr 2010 AustLII flag 57
Yao v Secretary, Department of Education, Employment and Workplace Relations [2010] FCA 241 Federal Court of Australia Australia - Commonwealth 5 Mar 2010 AustLII flag 5
General Merchandise & Apparel Group Pty Ltd and Chief Executor of Customs, Re [2009] AATA 988; (2009) 51 AAR 1; (2009) 114 ALD 289; 78 ATR 221 Administrative Appeals Tribunal Australia 23 Dec 2009 AustLII flag 33
Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566; 249 ALR 87; [2008] ATC 20-037; 103 ALD 238; 48 AAR 500; 73 ATR 276 Federal Court of Australia Australia - Commonwealth 4 Jul 2008 AustLII flag 52
Re KLGL and QCYY and Australian Prudential Regulation Authority [2008] AATA 452; 104 ALD 433 Administrative Appeals Tribunal Australia 30 May 2008 AustLII flag 19
Re Christie and FCT [2008] AATA 320; [2008] ATC 10-023; 101 ALD 662; 47 AAR 348; 72 ATR 220 Administrative Appeals Tribunal Australia 18 Apr 2008 AustLII flag 4
Comcare v Maganga [2008] FCA 285; (2008) 101 ALD 68; (2008) 47 AAR 487 Federal Court of Australia Australia - Commonwealth 11 Mar 2008 AustLII flag 83
Re Radge and Commissioner of Taxation [2007] AATA 1317; (2007) 95 ALD 711; 66 ATR 813; (2007) 45 AAR 318; [2007] ATC 2,164 Administrative Appeals Tribunal Australia 14 May 2007 AustLII flag 25
Andrew Garrett Wine Resorts v National Australia Bank Ltd (No 6) [2005] SASC 292; (2005) 92 SASR 419 Supreme Court of South Australia Australia - South Australia 3 Aug 2005 AustLII flag 32
Harvey v New South Wales [2005] NSWSC 1389 Supreme Court of New South Wales Australia - New South Wales 15 Jun 2005 AustLII flag 7
NSW Commissioner of Police v Tuxford [2002] NSWCA 139 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 May 2002 AustLII flag 108
Chapman v Luminis Pty Ltd [2001] FCA 1580 Federal Court of Australia Australia - Commonwealth 8 Nov 2001 AustLII flag 17
Daihatsu Australia Pty Ltd v Deputy Commissioner of Taxation (2001) 182 ALR 239; (2000) 46 ATR 129 Australia circa 2000 LexisNexis AU flag 9
Cosco Holdings Pty Ltd v FCT [1997] FCA 1504; (1997) 37 ATR 432 Federal Court of Australia Australia - Commonwealth 12 Dec 1997 AustLII flag 192
Eldridge v Commissioner of Taxation [1990] FCA 369 Federal Court of Australia Australia - Commonwealth 25 Sep 1990 AustLII flag 8
Re Trade Practices Commission v Kimberley Homes Pty Ltd [1989] FCA 262 Federal Court of Australia Australia - Commonwealth 19 Jul 1989 AustLII flag 10
Re Universal Press Pty Ltd v Provest Ltd [1989] FCA 259 Federal Court of Australia Australia - Commonwealth 14 Jul 1989 AustLII flag 2
Fletcher v Commissioner of Taxation [1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 193
Saunders v FCT [1988] FCA 136; (1988) 15 ALD 353; (1988) 88 ATC 4,349; (1988) 19 ATR 1289 Federal Court of Australia Australia - Commonwealth 29 Apr 1988 AustLII flag 22
FCT v Australia and New Zealand Banking Group Ltd 143 CLR 499; 16 ALR 721; 52 ALJR 73; 8 ATR 140 Australia - Commonwealth circa 2009 Legal Online / Westlaw flag 206

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