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Automotive Invest Pty Ltd v Commissioner of Taxation   flag 

[2024] HCATrans 44
High Court of Australia
Australia - Commonwealth
13th June, 2024

Legislation Cited

Legislation Name Provision
A New Tax System (Luxury Car Tax) Act 1999 (Cth) s170
Income Tax Assessment Act 1997 (Cth)
Motor Dealers and Repairers Act 2013 (NSW) s48

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2024] Hcatrans 044 [2024] HCATrans 044 High Court of Australia Australia - Commonwealth circa 2024 AustLII flag 1
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 2 KB 403; 125 LT 108; 90 LJKB 461 United Kingdom circa 1921 LexisNexis / Westlaw flag 60
Chief Commissioner of State Revenue v McIntosh Bros Pty Ltd (in liq) [2021] NSWCA 221 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Sep 2021 AustLII flag 1
Commissioner of Taxation v Hyteco Hiring Pty Ltd [1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218 Federal Court of Australia Australia - Commonwealth 27 Oct 1992 AustLII flag 20
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
Grain Elevators Board (Vic) v Dunmunkle Corporation [1946] HCA 13; (1946) 73 CLR 70; [1946] ALR 273 High Court of Australia Australia - Commonwealth 31 May 1946 AustLII flag 199
Hepples v Commissioner of Taxation [1991] HCA 39; (1991) 102 ALR 497; (1991) 22 ATR 465; (1991) 65 ALJR 650 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 31
Hunter Resources Ltd v Melville [1988] HCA 5; (1988) 164 CLR 234; (1988) 77 ALR 8; (1988) 62 ALJR 88 High Court of Australia Australia - Commonwealth 18 Feb 1988 AustLII flag 256
Memorex Pty Ltd v Commissioner of Taxation (Cth) (1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685 Australia circa 1987 LexisNexis AU flag 18
Sharkey v Wernher [1956] AC 58; 36 Tax Cas 275 United Kingdom circa 1956 LexisNexis / Westlaw flag 38

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