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Automotive Invest Pty Ltd v Commissioner of Taxation   flag  2

[2024] HCA 36
High Court of Australia
Australia - Commonwealth
16th October, 2024

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Patrix Prestige Pty Ltd [2024] FCAFC 148 Federal Court of Australia Australia - Commonwealth 14 Nov 2024 AustLII flag
Feng v Minister for Immigration and Multicultural Affairs [2024] FedCFamC2G 1042 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 18 Oct 2024 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.3, s3.5
A New Tax System (Luxury Car Tax) Act 1999 (Cth) s1.3, s2.5, s3.5
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s5, s9
Land Tax Management Act 1956 (NSW) s9, s10AA, s15

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2024] HCA 20; (2024) 98 ALJR 808 High Court of Australia Australia - Commonwealth 5 Jun 2024 AustLII flag 4
Automotive Invest Pty Ltd v FCT [2023] FCAFC 129; (2023) 299 FCR 288 Federal Court of Australia Australia - Commonwealth 11 Aug 2023 AustLII flag 4
Automotive Invest Pty Ltd v FCT (2022) 114 ATR 569 Australia circa 2022 Legal Online / Westlaw flag 1
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
"Looking at the charitable purposes/activities distinction through a political advocacy lens: a trans-Tasman perspective" (2019) 19 Oxford University Commonwealth Law Journal 30 Oxford University Commonwealth Law Journal United Kingdom circa 2019 HeinOnline / Informit flag 1
FCT v Thomas [2018] HCA 31; (2018) 264 CLR 382; 92 ALJR 746; (2018) 359 ALR 31 High Court of Australia Australia - Commonwealth 8 Aug 2018 AustLII flag 16
Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11; (2017) 224 LGERA 236 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Feb 2017 AustLII flag 50
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 780
FCT v Word Investments Ltd [2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 95
[2004] 1 WLR 1466 [2004] 1 WLR 1466 United Kingdom circa 2004 LexisNexis / Westlaw flag 9
[2004] 4 All Er 558 [2004] 4 All ER 558 United Kingdom circa 2004 LexisNexis flag 7
News Ltd v South Sydney District Rugby League Football Club Ltd [2003] HCA 45; (2003) 215 CLR 563; 200 ALR 157; (2003) 77 ALJR 1515; [2003] ATPR 41-943; [2003] Aust Contract Reports 90-176 High Court of Australia Australia - Commonwealth 13 Aug 2003 AustLII flag 142
Vancouver Society of Immigrant and Visible Minority Women v Minister of National Revenue [1999] CanLII 704 (SCC); [1999] 1 SCR 10; (1999) 169 DLR (4th) 34 Supreme Court of Canada Canada 28 Jan 1999 CanLII flag 28
Meridian Global Funds Management Asia Ltd v Securities Commission [1995] UKPC 5; [1995] 2 AC 500; [1995] 3 All ER 918; [1995] 3 WLR 413; [1995] BCC 942; [1995] 2 BCLC 116 Privy Council United Kingdom 26 Jun 1995 BAILII flag 346
Thomason v Chief Executive, Department of Lands [1995] QLAC 4; (1994-1995) 15 QLCR 286 Land Appeal Court of Queensland Australia - Queensland 3 Mar 1995 AustLII flag 43
Watson v Foxman [1995] NSWCA 497; (1995) 49 NSWLR 315 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Jan 1995 AustLII flag 1067
Abbott Point Bulk Coal Pty Ltd v Collector of Customs [1992] FCA 181; (1992) 35 FCR 371; (1992) 15 AAR 365 Federal Court of Australia Australia - Commonwealth 1 May 1992 AustLII flag 46
Hamilton v Whitehead [1988] HCA 65; (1988) 166 CLR 121; (1988) 82 ALR 626; (1988) 63 ALJR 80; (1989) 7 ACLC 34; 14 ACLR 493; [1989] ATPR 40-923 High Court of Australia Australia - Commonwealth 7 Dec 1988 AustLII flag 294
FCT v Kentucky Fried Chicken Pty Ltd 91 FLR 242; (1988) 81 ALR 35; 19 ATR 1141; (1988) 12 NSWLR 643 Australia - New South Wales circa 1988 Legal Online / Westlaw flag 32
Brayson Motors Pty Ltd (In Liq) v FCT [1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267 High Court of Australia Australia - Commonwealth 26 Mar 1985 AustLII flag 118
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278 Australia circa 1977 Legal Online / Westlaw flag 39
Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30 Australia circa 1976 Legal Online / Westlaw flag 30
Tesco Supermarkets Ltd v Nattrass [1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166 House of Lords United Kingdom 31 Mar 1971 BAILII flag 598
Randwick Municipal Council v Rutledge [1959] HCA 63; (1959) 102 CLR 54; [1960] ALR 66; (1959) 33 ALJR 367; (1959) 5 LGRA 127 High Court of Australia Australia - Commonwealth 30 Nov 1959 AustLII flag 204
Salvation Army (Victoria) Property Trust v Fern Tree Gully Corporation [1952] HCA 4; (1952) 85 CLR 159; [1952] ALR 85 High Court of Australia Australia - Commonwealth 5 Mar 1952 AustLII flag 119
Metropolitan Borough of Battersea v The British Iron and Steel Research Association [1949] 1 KB 434; [1949] 1 All ER 21; 65 TLR 103; (1948) 47 LGR 102 United Kingdom circa 1948 LexisNexis / Westlaw flag 46
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
"Law and Morals" (1908-1909) 22 Harvard Law Review 97 Harvard Law Review United States circa 1909 HeinOnline / LexisNexis flag 9
Purvis v Trill, Esq [1849] EngR 159; 3 Exch 344; 154 ER 876 Court of Exchequer United Kingdom circa 1849 CommonLII flag 11

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