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Mesha Feet Pty Ltd v Allen acting as Deputy Commissioner of Taxation   flag 

[2024] FCA 680
Federal Court of Australia
Australia - Commonwealth
24th June, 2024

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s19.5
Banking Act 1959 (Cth) s39
Bills of Exchange Act 1909 (Cth) s89
Currency Act 1965 (Cth) s9
Corporations Act 2001 (Cth) s459E, s459G, s459H, s459J
Federal Court of Australia Act 1976 (Cth) s35A
Taxation Administration Act 1953 (Cth) s8J, s16A, s17A
Federal Court Rules 2011 (Cth) s39.32
Taxation Administration Regulations 2017 (Cth)
Coinage Act 1909 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd [1997] FCA 681; (1997) 76 FCR 452; (1997) 147 ALR 444; (1997) 24 ACSR 353; 15 ACLC 1001 Federal Court of Australia Australia - Commonwealth 29 Jul 1997 AustLII flag 452
Equuscorp Pty Ltd v Perpetual Trustees WA Ltd [1997] FCA 1366; (1997) 80 FCR 296; (1997) 25 ACSR 675; (1998) 16 ACLC 12 Federal Court of Australia Australia - Commonwealth 5 Dec 1997 AustLII flag 73
Fielding and Platt, Ltd v Najjar [1969] 2 All ER 150; [1969] 1 WLR 357 United Kingdom circa 1969 LexisNexis flag 51
MNWA Pty Ltd v Deputy Commissioner of Taxation [2016] FCAFC 154; (2016) 250 FCR 381; (2016) 117 ACSR 446 Federal Court of Australia Australia - Commonwealth 16 Nov 2016 AustLII flag 38
First Equilibrium Pty Ltd v Bluestone Property Services Pty Ltd (in liq) [2013] FCAFC 108; (2013) 95 ACSR 654 Federal Court of Australia Australia - Commonwealth 18 Sep 2013 AustLII flag 22
Atkinson v Commissioner of Taxation [2014] FCA 1217 Federal Court of Australia Australia - Commonwealth 14 Nov 2014 AustLII flag 10
Ex parte Matthew, In re Matthew [1884] UKLawRpKQB 342; (1883-1884) 12 QBD 506 United Kingdom 27 Mar 1884 CommonLII flag 4
Jackson v Murphy [1887] 4 TLR 92 United Kingdom circa 1887 LexisNexis flag 3

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