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Re Nanaimo Community Hotel Ltd     54

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Take-Two Interactive Software, Inc v Anderson (No 2)	[2024] FCA 1459	Federal Court of Australia	Australia - Commonwealth	18 Dec 2024	AustLII
Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd (INCOME TAX - tax avoidance scheme - whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 - whether taxable as earnings under Part 7A ITEPA 2003 because paid "in connection with" employment - Edwards v Bairstow challenge)	[2024] UKUT 98	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2024	BAILII
London Luton Hotel BPRA Property Fund LLP v HMRC	[2023] EWCA Civ 362	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Apr 2023	BAILII		3
Ltd v Philips Contracting MT Maunganui Ltd	[2022] NZHC 3186	High Court of New Zealand	New Zealand	30 Nov 2022	NZLII
Tremco Pty Ltd v Thomson	[2018] QDC 101	District Court of Queensland	Australia - Queensland	12 Jun 2018	AustLII		4
Apache Finance Pty Ltd v Quadrant Energy Pty Ltd	[2018] WASC 68	Supreme Court of Western Australia	Australia - Western Australia	2 Mar 2018	AustLII		2
ACN 154 520 199 Pty Ltd (in Liq)	[2018] FCA 129	Federal Court of Australia	Australia - Commonwealth	23 Feb 2018	AustLII		2
Margo v Mark & Kitson Corporation Pty Ltd (in liquidation)	[2018] FCCA 266	Federal Circuit Court of Australia	Australia	14 Feb 2018	AustLII
Flessas v Western Australia	[2017] WADC 133	District Court of Western Australia	Australia - Western Australia	12 Oct 2017	AustLII
R v Riscuta	[2017] QSC 47	Supreme Court of Queensland	Australia - Queensland	31 Mar 2017	AustLII
Nichol v Discovery Africa Ltd	[2016] FCAFC 182; [2016] ALR 594; (2016) 118 ACSR 554	Federal Court of Australia	Australia - Commonwealth	15 Dec 2016	AustLII		34
Hart	[2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Aug 2016	AustLII		19
MacKellar v Asciano Ltd and Subsidiary Companies	[2016] WADC 56	District Court of Western Australia	Australia - Western Australia	15 Apr 2016	AustLII		1
J & A Young (Leicester) Ltd v HMRC	[2015] UKFTT 638	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Dec 2015	BAILII		3
Butt v Liebherr Australia Pty Ltd	[2015] NSWDC 3	District Court of New South Wales	Australia - New South Wales	2 Feb 2015	AustLII		2
Queensland Mining Corporation Ltd v Renshaw	[2014] FCA 365; (2014) 229 FCR 13	Federal Court of Australia	Australia - Commonwealth	10 Apr 2014	AustLII		10
Calibre Financial Services Ltd v Mortgage Administration Services (Calibre) Ltd	[2013] NZCA 503; [2014] NZAR 483	Court of Appeal of New Zealand	New Zealand	21 Oct 2013	NZLII		3
Legal Services Commissioner v Graham	[2013] QCAT 552	Queensland Civil and Administrative Tribunal	Australia - Queensland	16 Oct 2013	AustLII		4
IAG New Zealand Ltd v Jackson	[2013] NZCA 302; (2013) 17 ANZ Insurance Cases 61-982	Court of Appeal of New Zealand	New Zealand	15 Jul 2013	NZLII		13
Project Blue Ltd v Revenue & Customs	[2013] UKFTT 378	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2013	BAILII		4
ZZGN and Commissioner of Taxation	[2013] AATA 351	Administrative Appeals Tribunal	Australia	5 Apr 2013	AustLII		4
Geldert v Western Australia	[2012] WASCA 226; (2012) 271 FLR 83; (2012) 226 A Crim R 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	9 Nov 2012	AustLII		14
Select Civil (Kiama) Pty Ltd v Kearney	[2012] NSWCA 320	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	5 Oct 2012	AustLII		1
Dunstan and Comcare	[2012] AATA 567; (2012) 130 ALD 370	Administrative Appeals Tribunal	Australia	28 Aug 2012	AustLII		13
Ba v Western Australia	[2012] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	2 Mar 2012	AustLII
White v Norman, Re; Forest Enterprises Australia Ltd (recs and mgrs apptd) (in admin)	[2012] FCA 33; (2012) 199 FCR 488; (2012) 217 IR 278; (2012) 90 ACSR 21	Federal Court of Australia	Australia - Commonwealth	2 Feb 2012	AustLII		13
Sansom v Tasmania (Department of Health & Human Services)	[2012] TASADT 8	Anti-Discrimination Tribunal of Tasmania	Australia - Tasmania	20 Jan 2012	AustLII		1
DPP (WA) v White	[2010] WASCA 47; (2010) 41 WAR 249	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	12 Mar 2010	AustLII		36
Talisman Energy (UK) Ltd v HMRC	[2009] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Dec 2009	BAILII		2
Taylor v Kentish Council	[2009] TASADT 5	Anti-Discrimination Tribunal of Tasmania	Australia - Tasmania	3 Nov 2009	AustLII		3
A v S	[2009] TASADT 10	Anti-Discrimination Tribunal of Tasmania	Australia - Tasmania	28 Oct 2009	AustLII
Cain v The Australian Red Cross Society	[2009] TASADT 3	Anti-Discrimination Tribunal of Tasmania	Australia - Tasmania	27 May 2009	AustLII		37
Re Warden Calder; Ex parte Lee	[2007] WASCA 161; (2007) 34 WAR 289	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Aug 2007	AustLII		19
HMRC v Barclays Bank plc	[2007] EWCA Civ 442	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 May 2007	BAILII		16
Gant v Commissioner Australian Federal Police	[2006] FCA 1475	Federal Court of Australia	Australia - Commonwealth	10 Nov 2006	AustLII		3
Fraczyk v Spicer Axle Australia Pty Ltd	[2006] NSWWCCPD 20	Workers Compensation Commission of New South Wales - Presidential	Australia - New South Wales	16 Feb 2006	AustLII		2
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
Lindisfarne R & SLA Sub-Branch v Buchanan	[2004] TASSC 73; (2004) 80 ALD 122; [2004] EOC 93-347	Supreme Court of Tasmania	Australia - Tasmania	23 Jul 2004	AustLII		16
Smith	[2004] TASADT 16	Anti-Discrimination Tribunal of Tasmania	Australia - Tasmania	12 Mar 2004	AustLII		4
Buchanan v Lindisfarne R & SLA Sub-Branch and Citizen ’ s Club and the Returned and Services League of Australia Ltd	[2003] TASADT 13	Anti-Discrimination Tribunal of Tasmania	Australia - Tasmania	30 Sep 2003	AustLII		12
Houston v Burton	[2003] TASADT 3	Anti-Discrimination Tribunal of Tasmania	Australia - Tasmania	18 Jun 2003	AustLII		14
Wurzel v Ryan	[2003] VCAT 470; 20 VAR 62	Victorian Civil and Administrative Tribunal	Australia - Victoria	10 Apr 2003	AustLII		2
Western Australia v Ward	[2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446	High Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		622
Minister for Immigration and Multicultural Affairs v Singh	[2000] FCA 845; (2000) 98 FCR 469; (2000) 175 ALR 503; 61 ALD 593	Federal Court of Australia	Australia - Commonwealth	30 Jun 2000	AustLII		302
Coventry & Solihull Waste Disposal Co Ltd v Russell (Valuation Officer)	[1999] UKHL 49; [2000] 1 All ER 97; [1999] 1 WLR 2093	House of Lords	United Kingdom	25 Nov 1999	BAILII		27
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR TR94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Hatfield v Health Insurance Commission	[1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131	Federal Court of Australia	Australia - Commonwealth	27 Aug 1987	AustLII		113
Re Mt Newman Mining Co Pty Ltd; Amax Iron Ore Corporation; Pilbara Iron Ltd; Seltrust Mining Corporation Pty Ltd and Mitsui-C Iron Pty Ltd and Collector of Customs	[1985] AATA 346	Administrative Appeals Tribunal	Australia	9 Dec 1985	AustLII
Re Cliffs Robe River Iron Associates and Collector of Customs	[1984] AATA 484	Administrative Appeals Tribunal	Australia	2 Nov 1984	AustLII
Industrial Steel & Plant Ltd v A v Swanson & Sons Ltd HC Wellington A196/76	[1982] NZHC 327	High Court of New Zealand	New Zealand	3 Jun 1982	NZLII