Repatriation Commission v Bushell 78

[1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606

Federal Court of Australia

Australia - Commonwealth

3rd May, 1991

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII	2
Ferntree Homes Pty Ltd v Bernleitner	[2023] NSWCATAP 169	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	26 Jun 2023	AustLII
Trustee for JC Mobile Sharpening Discretionary Trust (Taxation)	[2022] AATA 2482	Administrative Appeals Tribunal	Australia	5 Aug 2022	AustLII
DBCT Management Pty Ltd v Treasurer and Minister for Infrastructure and Planning (Qld)	[2021] QSC 335	Supreme Court of Queensland	Australia - Queensland	10 Dec 2021	AustLII
MJ and IT Holdings Pty Ltd and Commissioner of Taxation (Taxation)	[2021] AATA 3250	Administrative Appeals Tribunal	Australia	8 Sep 2021	AustLII	1
Re Candy-Vend Pty Ltd	[2020] NSWSC 1735	Supreme Court of New South Wales	Australia - New South Wales	3 Dec 2020	AustLII	3
Chan v Valmorbida Custodians Pty Ltd	[2020] VSC 590	Supreme Court of Victoria	Australia - Victoria	14 Sep 2020	AustLII	7
Ball v Queensland (Department of Justice and Attorney-General, Queensland Corrective Services)	[2019] ICQ 23	Industrial Court of Queensland	Australia - Queensland	18 Dec 2019	AustLII	4
Price v Commissioner of Taxation	[2019] FCA 543	Federal Court of Australia	Australia - Commonwealth	18 Apr 2019	AustLII	2
Nutley v Workers' Compensation Regulator	[2019] ICQ 2	Industrial Court of Queensland	Australia - Queensland	14 Jan 2019	AustLII	1
Commissioner of Taxation v Cassaniti	[2018] FCAFC 212; (2018) 266 FCR 385; (2018) 109 ATR 119	Federal Court of Australia	Australia - Commonwealth	30 Nov 2018	AustLII	85
AFY18 v Minister for Home Affairs	[2018] FCA 1566	Federal Court of Australia	Australia - Commonwealth	19 Oct 2018	AustLII	58
AXM16 v Minister for Immigration and Border Protection	[2018] FCA 926	Federal Court of Australia	Australia - Commonwealth	19 Jun 2018	AustLII
Cassaniti v Commissioner of Taxation	[2018] FCA 92	Federal Court of Australia	Australia - Commonwealth	16 Feb 2018	AustLII	1
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation	[2017] FCA 694	Federal Court of Australia	Australia - Commonwealth	20 Jun 2017	AustLII	1
CDC15 v Minister for Immigration and Border Protection	[2017] FCA 18; (2017) 71 AAR 272	Federal Court of Australia	Australia - Commonwealth	25 Jan 2017	AustLII	3
Mielczarek v Commissioner of Police, NSW Police Force (No 2)	[2016] NSWCATAP 255	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	29 Nov 2016	AustLII	29
T T Lam and HT Ngo and Commissioner of Taxation (Taxation)	[2016] AATA 552	Administrative Appeals Tribunal	Australia	29 Jul 2016	AustLII
Garrett v Commissioner of Taxation	[2015] FCA 40	Federal Court of Australia	Australia - Commonwealth	4 Feb 2015	AustLII
Hansard v Hansard	[2014] NZCA 433; (2014) 3 NZTR 24-014; [2015] 2 NZLR 158	Court of Appeal of New Zealand	New Zealand	4 Sep 2014	NZLII	14
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD TD2014/14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Re Ledir Enterprises Pty Ltd	[2013] NSWSC 1332; (2013) 96 ACSR 1	Supreme Court of New South Wales	Australia - New South Wales	17 Sep 2013	AustLII	53
Young v Commissioner of Taxation	[2012] FCA 1098	Federal Court of Australia	Australia - Commonwealth	10 Oct 2012	AustLII	1
Graham Cameron AND Q-COMP	[2011] QIRComm 187	Queensland Industrial Relations Commission	Australia - Queensland	4 Oct 2011	AustLII
Minister for Immigration and Citizenship v Shea	[2011] FCA 37	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII	6
Cassaniti v FCT	[2010] FCA 642; 79 ATR 378	Federal Court of Australia	Australia - Commonwealth	24 Jun 2010	AustLII	3
Cassaniti v Commissioner of Taxation	[2010] FCA 641; (2010) 186 FCR 480; [2010] ATC 20-192; (2010) 79 ATR 340	Federal Court of Australia	Australia - Commonwealth	24 Jun 2010	AustLII	20
Deputy Commissioner of Taxation v Reidy	[2010] NSWDC 69	District Court of New South Wales	Australia - New South Wales	7 May 2010	AustLII
Repatriation Commission v Glanville	[2010] FCA 405; (2010) 114 ALD 616	Federal Court of Australia	Australia - Commonwealth	30 Apr 2010	AustLII	8
Cunningham (Flower & Hart) v William Hamilton Hart	[2009] QIC 6; (2009) 190 QGIG 126	Queensland Industrial Court	Australia - Queensland	10 Feb 2009	AustLII	6
Jarrett v Perpetual Trustee Co Ltd	[2007] NSWSC 1231; (2007) 64 ACSR 552	Supreme Court of New South Wales	Australia - New South Wales	14 Nov 2007	AustLII	11
Wood and Commissioner of Taxation	[2007] AATA 1802; 68 ATR 987	Administrative Appeals Tribunal	Australia	25 Sep 2007	AustLII	2
Toohey v Tax Agents ’ Board of Victoria	[2007] FCA 431; (2007) 171 FCR 291; (2007) 67 ATR 522; (2007) 94 ALD 521	Federal Court of Australia	Australia - Commonwealth	21 Mar 2007	AustLII	25
Australian Communications and Media Authority v Clarity1 Pty Ltd	[2006] FCA 1399; (2006) 155 FCR 377; (2006) 93 ALD 784	Federal Court of Australia	Australia - Commonwealth	20 Dec 2006	AustLII	28
Yard v Yardoo Pty Ltd	[2006] VSC 109	Supreme Court of Victoria	Australia - Victoria	24 Mar 2006	AustLII	6
Madera v Commissioner of Taxation	[2004] FCA 1616; (2004) 141 FCR 95; 214 ALR 327; 82 ALD 562; 58 ATR 103	Federal Court of Australia	Australia - Commonwealth	8 Dec 2004	AustLII	4
DPP v Vaa	[2004] VSC 444; (2004) 42 MVR 511	Supreme Court of Victoria	Australia - Victoria	5 Nov 2004	AustLII	3
MT 2004/D2 - What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund and that is journalised as a superannuation contribution?	[2004] ATODMTR MT2004/D2	Australian Taxation Office	Australia - Commonwealth	25 Aug 2004	AustLII
Grut-Mackay v Cherwood Lodge CTS 20711	[2004] QDC 229	District Court of Queensland	Australia - Queensland	9 Aug 2004	AustLII	9
Defence Force Retirement & Death Benefit Authority v Barber	[2004] FCA 826	Federal Court of Australia	Australia - Commonwealth	29 Jun 2004	AustLII
Trylow v Commissioner of Taxation	[2004] FCA 446; 55 ATR 408	Federal Court of Australia	Australia - Commonwealth	16 Apr 2004	AustLII	11
GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?	[2004] ATOGSTD GSTD2004/4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?	[2004] ATOGSTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Carabelas v Scott	[2003] SASC 389; (2003) 177 FLR 334; 22 ACLC 881	Supreme Court of South Australia	Australia - South Australia	5 Dec 2003	AustLII	10
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII	34
W R Healy Pty Ltd and Commissioner of Taxation	[2003] AATA 476; 52 ATR 1172	Administrative Appeals Tribunal	Australia	26 May 2003	AustLII
Macks v House	[2002] FCA 1540	Federal Court of Australia	Australia - Commonwealth	11 Dec 2002	AustLII
Leary and Repatriation Commission	[2002] AATA 855	Administrative Appeals Tribunal	Australia	27 Sep 2002	AustLII
Oliver and Commissioner of Taxation	[2001] AATA 155; 46 ATR 1126	Administrative Appeals Tribunal	Australia	19 Feb 2001	AustLII	2
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements	[2001] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements	[2001] ATOTR TR2001/10	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Expressway Spares Pty Ltd v CTK Engineering Pty Ltd	[2000] NSWSC 1200	Supreme Court of New South Wales	Australia - New South Wales	12 Dec 2000	AustLII	7
Caldwell and Repatriation Commission	[2000] AATA 302	Administrative Appeals Tribunal	Australia	19 Apr 2000	AustLII
Tosich Construction Pty Ltd (in liq) v Tosich	[1997] FCA 979; (1997) 78 FCR 363; 15 ACLC 1402	Federal Court of Australia	Australia - Commonwealth	22 Sep 1997	AustLII	49
CC (New South Wales) Pty Ltd (in liquidation) v Commissioner of Taxation	[1997] FCA 23	Federal Court of Australia	Australia - Commonwealth	3 Feb 1997	AustLII
Hoare Brothers v Deputy Commissioner of Taxation	[1996] FCA 831	Federal Court of Australia	Australia - Commonwealth	17 Sep 1996	AustLII
Brown v Moore	[1996] QSC 120	Supreme Court of Queensland	Australia - Queensland	15 Jul 1996	AustLII	2
John Joseph Mccarthy VThe Minister of Immigration and Ethnic Affairs and Immigration Review Tribunal	[1996] FCA 1324	Federal Court of Australia	Australia - Commonwealth	18 Mar 1996	AustLII
Clare Strang and Siddha Yoga Foundation and Department of Immigration and Ethnic Affairs	[1995] AATA 378	Administrative Appeals Tribunal	Australia	19 Dec 1995	AustLII	1
Albert James Owens v Repatriation Commission	[1995] FCA 1568	Federal Court of Australia	Australia - Commonwealth	27 Sep 1995	AustLII
Chambers v Repatriation Commission	[1995] FCA 1144; (1995) 55 FCR 9; (1995) 129 ALR 219; (1995) 21 AAR 128; (1995) 36 ALD 207	Federal Court of Australia	Australia - Commonwealth	22 Mar 1995	AustLII	117
Todea v Minister for Immigration and Ethnic Affairs	[1994] FCA 1579; (1994) 35 ALD 735; (1994) 20 AAR 470	Federal Court of Australia	Australia - Commonwealth	22 Dec 1994	AustLII	20
Gheorghe Bengescu v Minister of Immigration and Ethnic Affairs	[1994] FCA 1503; (1994) 35 ALD 429	Federal Court of Australia	Australia - Commonwealth	23 Nov 1994	AustLII	1
Industrial Relations Commission Decision 1559/1993	[1993] AIRC 1558	Australian Industrial Relations Commission	Australia	8 Dec 1993	AustLII
Snow and Repatriation Commission	[1993] AATA 715	Administrative Appeals Tribunal	Australia	19 Nov 1993	AustLII
Collector of Customs v Pozzolanic Enterprises Pty Ltd	[1993] FCA 322; (1993) 115 ALR 1	Federal Court of Australia	Australia - Commonwealth	9 Jul 1993	AustLII	82
Department of Defence v Trudie Anne Speed	[1993] FCA 130	Federal Court of Australia	Australia - Commonwealth	30 Mar 1993	AustLII	3
Re Cruise and Repatriation Commission	[1992] AATA 362; (1992) 28 ALD 764	Administrative Appeals Tribunal	Australia	27 Nov 1992	AustLII	4
Bushell v Repatriation Commission	[1992] HCA 47; (1992) 175 CLR 408; (1992) 109 ALR 30; 29 ALD 1; (1992) 16 AAR 1; (1992) 66 ALJR 753	High Court of Australia	Australia - Commonwealth	7 Oct 1992	AustLII	1107
Re Ian Hamilton Hansell v Repatriation Commission	[1992] FCA 469; (1992) 38 FCR 202; (1992) 16 AAR 339	Federal Court of Australia	Australia - Commonwealth	22 Sep 1992	AustLII	2
Re Marjorie June Jones and Repatriation Commission	[1992] AATA 181	Administrative Appeals Tribunal	Australia	17 Jun 1992	AustLII
Bell v Repatriation Commission	[1992] FCA 105; (1992) 26 ALD 545	Federal Court of Australia	Australia - Commonwealth	13 Mar 1992	AustLII	17
MT 2050 - Fringe benefits tax: payment of recipients contribution by journal entry	[1992] ATOMTROS MT2050	Australian Taxation Office	Australia - Commonwealth	6 Feb 1992	AustLII
Re: Ankica Hustik Irt Decision No V91/00743 #number 652 Concessional Family Visa	[1992] IRTA 2051	Immigration Review Tribunal	Australia	30 Jan 1992	AustLII
Applicant: Marijanka Tankov Principal: Ankica Hustik IRT Reference: V91/00743 #number 652	[1992] IRTA 652	Immigration Review Tribunal	Australia	24 Jan 1992	AustLII
Re Repatriation Commission and Michael John Schar	[1991] AATA 339	Administrative Appeals Tribunal	Australia	23 Dec 1991	AustLII
Corkhill and Repatriation Commission	[1991] AATA 787	Administrative Appeals Tribunal	Australia	15 Nov 1991	AustLII
Temples Wholesale Flower Pty Ltd v FCT	[1991] FCA 162	Federal Court of Australia	Australia - Commonwealth	22 Apr 1991	AustLII	3

Legislation Cited

Legislation Name	Provision
Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Australian Broadcasting Tribunal v Bond	(1990) 170 CLR 321		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	3577
Gilbert v Repatriation Commission	[1989] FCA 31; (1989) 86 ALR 713; 10 AAR 73	Federal Court of Australia	Australia - Commonwealth	27 Feb 1989	AustLII	152
Webb v Repatriation Commission	(1988) 19 FCR 139; (1988) 78 ALR 696; (1988) 8 AAR 274	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw	177
East v Repatriation Commission	[1987] FCA 242; (1987) 74 ALR 518; (1987) 12 ALD 389; 6 AAR 492; (1987) 16 CR 517; (1987) 16 FCR 517	Federal Court of Australia	Australia - Commonwealth	22 Jul 1987	AustLII	462
Puhlhofer v Hillingdon London Borough Council	[1986] UKHL 1; [1986] AC 484; [1986] 1 All ER 467; [1986] 2 WLR 259	House of Lords	United Kingdom	6 Feb 1986	BAILII	374
Re Dell and Repatriation Commission	(1986) 9 ALD 596		Australia	circa 1986	LexisNexis AU	152
Freeman v Defence Force Retirement and Death Benefits Authority	[1985] FCA 330; (1985) 5 AAR 156; (1985) 8 ALN N97	Federal Court of Australia	Australia - Commonwealth	11 Sep 1985	AustLII	73
Lennell v Repatriation Commission	(1982) 4 ALN N29		Australia	circa 1982		3

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