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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
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
[2024] Hcatrans 044 [2024] HCATrans 044 High Court of Australia Australia - Commonwealth circa 2024 AustLII flag 1
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
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
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
Sharkey v Wernher [1956] AC 58; 36 Tax Cas 275 United Kingdom circa 1956 LexisNexis / Westlaw flag 38
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
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

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