Wang v Commissioner of Taxation 1

[2024] FCA 585

Federal Court of Australia

Australia - Commonwealth

4th June, 2024

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
CJYB and Commissioner of Taxation (Taxation)	[2024] AATA 2640	Administrative Appeals Tribunal	Australia	29 Jul 2024	AustLII

Legislation Cited

Legislation Name	Provision
Tax and Superannuation Laws Amendment (2013 Measures No 1) Bill 2013 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth)	s33, s37, s43, s43B, s44
Income Tax Assessment Act 1936 (Cth)	s166, s167, s175A
Taxation Administration Act 1953 (Cth)	s14ZZ, s14ZZA, s14ZZK, s14ZZO
Federal Court Rules 2011 (Cth)	s39.32
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
"Satisfying The Taxpayer ’ s Burden Of Proof In Challenging A Default Assessment – The Modern Labours Of Sisyphus?"	[2014] JlALawTA 11	Journal of the Australian Law Teachers Association	Australia	circa 2014	AustLII	7
Allied Pastoral Holding Pty Ltd v Commissioner for Taxation (Cth)	[1983] 1 NSWLR 1		Australia - New South Wales	circa 1983	LexisNexis AU	709
Bisley Investment Corporation v Australian Broadcasting Tribunal	[1982] FCA 58; (1982) 59 FLR 132; (1982) 40 ALR 233; (1982) 4 ALN N137	Federal Court of Australia	Australia - Commonwealth	23 Apr 1982	AustLII	160
Bosanac v Commissioner of Taxation	[2019] FCAFC 116; (2019) 267 FCR 169	Federal Court of Australia	Australia - Commonwealth	15 Jul 2019	AustLII	45
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	35
Civil Aviation Safety Authority v Central Aviation Pty Ltd	[2009] FCAFC 137; (2009) 179 FCR 554; 50 AAR 482	Federal Court of Australia	Australia - Commonwealth	2 Oct 2009	AustLII	48
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	11
Commissioner of Taxation v Ross	[2021] FCA 766; (2021) 174 ALD 77	Federal Court of Australia	Australia - Commonwealth	9 Jul 2021	AustLII	27
Commissioner of Taxation v Studdert	[1991] FCA 593; (1991) 33 FCR 75; (1991) 22 ATR 762	Federal Court of Australia	Australia - Commonwealth	4 Dec 1991	AustLII	14
Condon v Commissioner of Taxation	[2023] FCA 561	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII	14
Farah Constructions Pty Ltd v Say-Dee Pty Ltd	[2007] HCA 22	High Court of Australia	Australia - Commonwealth	24 May 2007	AustLII	1640
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	452
FCT v Primary Health Care Ltd	[2017] FCAFC 131; (2017) 252 FCR 496	Federal Court of Australia	Australia - Commonwealth	24 Aug 2017	AustLII	16
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	88
George v FCT	[1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII	194
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	387
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	12
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	83
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII	5514
Rawson Finances Pty Ltd v Commissioner of Taxation	[2013] FCAFC 26; (2013) 296 ALR 307; (2013) 133 ALD 39; (2013) 93 ATR 775; (2013) 59 AAR 221	Federal Court of Australia	Australia - Commonwealth	5 Mar 2013	AustLII	145
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	57
Secretary, Department of Employment and Workplace Relations v Homewood	[2006] FCA 779; (2006) 91 ALD 103; 43 AAR 236	Federal Court of Australia	Australia - Commonwealth	21 Jun 2006	AustLII	60
Sullivan v Civil Aviation Safety Authority	[2014] FCAFC 93; 184 CLR 23; (2014) 322 ALR 581; (2014) 141 ALD 540; (2014) 64 AAR 120; (2014) 226 FCR 555	Federal Court of Australia	Australia - Commonwealth	25 Jul 2014	AustLII	169
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	251
VN Railway Pty Ltd v Commissioner of Taxation	[2013] FCA 265; (2013) 211 FCR 188; (2013) 59 AAR 430; (2013) 93 ATR 266; [2013] ATC 20-381	Federal Court of Australia	Australia - Commonwealth	27 Mar 2013	AustLII	11
Wang and Commissioner of Taxation (Taxation)	[2023] AATA 2962	Administrative Appeals Tribunal	Australia	7 Sep 2023	AustLII	2
West v Mead	[2003] NSWSC 161; (2003) 13 BPR 24,431	Supreme Court of New South Wales	Australia - New South Wales	4 Apr 2003	AustLII	168
4 ALR 345	4 ALR 345		Australia	circa 2014	LexisNexis AU	4
4 ALR 350	4 ALR 350		Australia	circa 2014	LexisNexis AU	4
6 ALR 346	6 ALR 346		Australia	circa 2014	LexisNexis AU	2
90 ALR 342	90 ALR 342		Australia	circa 2014	LexisNexis AU	2
230 Ald 605	230 ALD 605		Australia	circa 2014	LexisNexis AU	2
624 ALR 346	624 ALR 346		Australia	circa 2014	LexisNexis AU	5
624 ALR 347	624 ALR 347		Australia	circa 2014	LexisNexis AU	4

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