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Commissioner of Taxation v Glennan   flag  63

[1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413
Federal Court of Australia
Australia - Commonwealth
26th March, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pillay v Minister for Immigration, Citizenship and Multicultural Affairs [2024] FCA 1465 Federal Court of Australia Australia - Commonwealth 17 Dec 2024 AustLII flag
Hilbert and Linfox Australia Pty Ltd (Compensation) [2024] AATA 3608 Administrative Appeals Tribunal Australia 10 Oct 2024 AustLII flag
SZSWY v Minister for Immigration, Citizenship and Multicultural Affairs [2023] FedCFamC2G 567 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 30 Jun 2023 AustLII flag
Sydney Trains v Merhej Elali [2023] FWCFB 47 Fair Work Commission Australia 14 Mar 2023 AustLII flag
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
BDS17 v Minister for Immigration and Border Protection [2018] FCA 1683; (2018) 76 AAR 246 Federal Court of Australia Australia - Commonwealth 8 Nov 2018 AustLII flag 11
CKZ18 v Minister for Home Affairs [2018] FCCA 3649 Federal Circuit Court of Australia Australia 31 Oct 2018 AustLII flag
Wu v Commissioner of Taxation [2018] FCA 1339 Federal Court of Australia Australia - Commonwealth 30 Aug 2018 AustLII flag
E Co v Q (No 3) [2018] NSWSC 646 Supreme Court of New South Wales Australia - New South Wales 14 May 2018 AustLII flag 5
Carr v Commissioner of Taxation [2017] FCA 1486 Federal Court of Australia Australia - Commonwealth 8 Dec 2017 AustLII flag
Prain v Comcare [2017] FCAFC 143; (2017) 256 FCR 65 Federal Court of Australia Australia - Commonwealth 5 Sep 2017 AustLII flag 78
Belgravia Nominees Pty Ltd v Lowe Pty Ltd [No 4] [2016] WASC 74 Supreme Court of Western Australia Australia - Western Australia 9 Mar 2016 AustLII flag 2
Warren v Repatriation Commission [2015] FCAFC 159; (2015) 238 FCR 124; (2015) 148 ALD 291 Federal Court of Australia Australia - Commonwealth 12 Nov 2015 AustLII flag 4
Lopez-Avila v K & S Freighters Pty Ltd [2015] FCA 962; (2015) 68 AAR 86 Federal Court of Australia Australia - Commonwealth 28 Aug 2015 AustLII flag 7
Rigoli v Commissioner of Taxation [2015] FCA 803; (2015) 67 AAR 119 Federal Court of Australia Australia - Commonwealth 7 Aug 2015 AustLII flag 2
Agius v Commissioner of Taxation [2015] FCA 707 Federal Court of Australia Australia - Commonwealth 14 Jul 2015 AustLII flag 4
Lucas v Commissioner of Taxation [2015] FCA 598; (2015) 66 AAR 381 Federal Court of Australia Australia - Commonwealth 17 Jun 2015 AustLII flag 3
McKinley v Repatriation Commission [2015] FCA 145 Federal Court of Australia Australia - Commonwealth 2 Mar 2015 AustLII flag 3
Roesner v Minister for Immigration and Border Protection [2015] FCA 68 Federal Court of Australia Australia - Commonwealth 13 Feb 2015 AustLII flag 6
Garrett v Commissioner of Taxation [2015] FCA 40 Federal Court of Australia Australia - Commonwealth 4 Feb 2015 AustLII flag
CBL Insurance Ltd v Skordakis [2014] VSC 659 Supreme Court of Victoria Australia - Victoria 19 Dec 2014 AustLII flag 3
Re Metal Storm Ltd (subject to deed of Co arrangement) [2014] NSWSC 1170 Supreme Court of New South Wales Australia - New South Wales 25 Aug 2014 AustLII flag 8
Western Freight Management Pty Ltd v Roads & Maritime Services New South Wales [2014] NSWCA 132; 66 MVR 279 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Apr 2014 AustLII flag 3
Batchelor v Commissioner of Taxation [2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 12
Haddad v Chief Commissioner of State Revenue [2014] NSWCA 23; 92 ATR 274 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Feb 2014 AustLII flag 6
Pham v NRMA Insurance Ltd [2014] NSWCA 22; (2014) 66 MVR 152 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Feb 2014 AustLII flag 38
Linfox Australia Pty Ltd v Fair Work Commission [2013] FCAFC 157; (2013) 240 IR 178 Federal Court of Australia Australia - Commonwealth 13 Dec 2013 AustLII flag 50
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation [2013] AATA 847 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 1
SZRRM v Minister for Immigration, Multicultural Affairs and Citizenship [2013] FCA 809 Federal Court of Australia Australia - Commonwealth 13 Aug 2013 AustLII flag 1
Teuila v Minister for Immigration and Citizenship [2012] FCAFC 171; (2012) 59 AAR 98 Federal Court of Australia Australia - Commonwealth 28 Nov 2012 AustLII flag 8
Cameron v Commissioner of Taxation [2012] FCAFC 76; (2012) 202 FCR 301; (2012) 88 ATR 518 Federal Court of Australia Australia - Commonwealth 30 May 2012 AustLII flag 3
Weeks v Commissioner of Taxation [2012] FCA 342; (2012) 128 ALD 24; (2012) 88 ATR 183 Federal Court of Australia Australia - Commonwealth 4 Apr 2012 AustLII flag 7
Kaley and Commissioner of Taxation [2011] AATA 480 Administrative Appeals Tribunal Australia 8 Jul 2011 AustLII flag
Culley v Australian Securities and Investments Commission (ASIC) [2010] FCAFC 43; (2010) 183 FCR 279; (2010) 268 ALR 206; (2010) 78 ACSR 147; 28 ACLC 10-030 Federal Court of Australia Australia - Commonwealth 19 May 2010 AustLII flag 12
Culley v Australian Securities and Investments Commission (No 2) [2009] FCA 1474 Federal Court of Australia Australia - Commonwealth 14 Dec 2009 AustLII flag 2
Russell v FCT [2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143 Federal Court of Australia Australia - Commonwealth 30 Oct 2009 AustLII flag 19
New Cap Reinsurance Corporation Ltd v Grant [2009] NSWSC 950 Supreme Court of New South Wales Australia - New South Wales 11 Sep 2009 AustLII flag 17
Hua-Aus Pty Ltd v FCT [2009] FCA 743; 75 ATR 886 Federal Court of Australia Australia - Commonwealth 13 Jul 2009 AustLII flag 2
Young v Commissioner of Taxation [2008] FCA 1908; (2009) 74 ATR 604; (2008) 49 AAR 222; (2008) 111 ALD 345 Federal Court of Australia Australia - Commonwealth 16 Dec 2008 AustLII flag 2
Re Taxpayer and FCT [2008] AATA 461; 71 ATR 347; [2008] ATC 1-003 Administrative Appeals Tribunal Australia 28 May 2008 AustLII flag 2
Princi v FCT [2008] FCA 441; (2008) 47 AAR 435; [2008] ATC 20-016; 68 ATR 938 Federal Court of Australia Australia - Commonwealth 4 Apr 2008 AustLII flag 2
WorkCover Authority of NSW (Inspector Mark Morganthal) v DHL Exel Supply Chain (Australia) Pty Ltd, McGill Holdings Pty Ltd and DTC Pty Ltd (No 2) [2008] NSWIRComm 49 New South Wales Industrial Relations Commission Australia - New South Wales 28 Mar 2008 AustLII flag 4
Peerless Marine Pty Ltd v FCT [2006] AATA 765; (2006) 63 ATR 1303 Administrative Appeals Tribunal Australia 8 Sep 2006 AustLII flag 9
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 flag
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 flag
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 flag
Case 13/2005 [2005] AATA 1039; 61 ATR 1044 Administrative Appeals Tribunal Australia 20 Oct 2005 AustLII flag
Drummond v Commissioner of Taxation [2005] FCA 1129; (2005) 220 ALR 691; 60 ATR 356; [2006] ALMD 730 Federal Court of Australia Australia - Commonwealth 16 Aug 2005 AustLII flag 6
Samba v Commissioner of Taxation [2005] FCA 798 Federal Court of Australia Australia - Commonwealth 22 Jun 2005 AustLII flag
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 flag
Skalkos v T & S Recoveries Pty Ltd [2004] FCAFC 321; (2004) 141 FCR 107; 213 ALR 311 Federal Court of Australia Australia - Commonwealth 6 Dec 2004 AustLII flag 79
Herrera v Minister for Immigration & Multicultural & Indigenous Affairs [2004] FCAFC 314 Federal Court of Australia Australia - Commonwealth 25 Nov 2004 AustLII flag 2
Slater v Telstra [2004] FCA 476 Federal Court of Australia Australia - Commonwealth 23 Apr 2004 AustLII flag 7
Glennan v Commissioner of Taxation S195/2002 [2003] HCATrans 613 High Court of Australia Australia - Commonwealth 7 Mar 2003 AustLII flag
Re Carmody S457/2002 [2003] HCATrans 614 High Court of Australia Australia - Commonwealth 7 Mar 2003 AustLII flag
Wentworth v Rogers [2002] NSWSC 921 Supreme Court of New South Wales Australia - New South Wales 4 Oct 2002 AustLII flag 44
Elias v Commissioner of Taxation [2002] FCA 1132; (2002) 199 ALR 246; 51 ATR 1 Federal Court of Australia Australia - Commonwealth 13 Sep 2002 AustLII flag 10
FCT v La Rosa [2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450 Federal Court of Australia Australia - Commonwealth 21 Aug 2002 AustLII flag 16
NADB v Minister for Immigration and Multicultural Affairs [2002] FCA 200; (2002) 189 ALR 293; 34 AAR 446 Federal Court of Australia Australia - Commonwealth 8 Mar 2002 AustLII flag 11
Glennan v Commissioner of Taxation S65/2001 [2001] HCATrans 627 High Court of Australia Australia - Commonwealth 30 Nov 2001 AustLII flag
Commissioner of Taxation v Softex Industries Pty Ltd [2001] FCA 397; (2001) 107 FCR 111; (2001) 191 ALR 724; (2001) 46 ATR 512 Federal Court of Australia Australia - Commonwealth 11 Apr 2001 AustLII flag 6
Wentworth v Wentworth [1999] NSWSC 638 Supreme Court of New South Wales Australia - New South Wales 29 Jun 1999 AustLII flag 45

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag 1

Legislation Cited

Legislation Name Provision
AAT Act (Cth) s43
Income Tax Assessment Act 1936 (Cth) s25A
Judiciary Act (Cth) s26, s78B
Taxation Administration Act 1953 (Cth) s14ZU, s14ZZ, s14ZZK
Federal Court Rules (Cth) s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ferriday v Repatriation Commission [1996] FCA 827; (1996) 69 FCR 521; (1996) 150 ALR 67; (1996) 42 ALD 526; (1996) 24 AAR 29 Federal Court of Australia Australia - Commonwealth 17 Sep 1996 AustLII flag 47
Australian Fisheries Management Authority v P W Adams Pty Ltd (No 2) (1996) 66 FCR 349; (1996) 145 ALR 345; 23 AAR 108 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 39
First Provincial Building Society Ltd v Commissioner of Taxation (1995) 56 FCR 320; (1995) 128 ALR 118; (1995) 30 ATR 207 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 56
JB Chandler Investment Co Ltd (In Voluntary Liquidation) and Chandlers Rental Pty Ltd (In Voluntary Liquidation) v Commissioner of Taxation [1993] FCA 641; (1993) 47 FCR 588; (1993) 27 ATR 340 Federal Court of Australia Australia - Commonwealth 22 Dec 1993 AustLII flag 26
Szajntop v Commissioner of Taxation (1993) 42 FCR 318; 114 ALR 396; (1993) 25 ATR 469 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 10
Commissioner of Taxation v Osborne [1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888 Federal Court of Australia Australia - Commonwealth 18 Sep 1990 AustLII flag 49
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 371
Secretary, Department of Social Security v Cooper (1990) 26 FCR 13; (1990) 97 ALR 364; (1990) 21 ALD 155; (1990) 12 AAR 392 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 66
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 346
Jess v Scott [1986] FCA 365; (1986) 12 FCR 187; (1986) 70 ALR 185; (1986) 14 IR 341 Federal Court of Australia Australia - Commonwealth 4 Nov 1986 AustLII flag 1209
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5598
Prasad v Minister for Immigration and Ethnic Affairs (1985) 6 FCR 155 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 6900
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 285
Kuswardana v Minister for Immigration and Ethnic Affairs [1981] FCA 66; (1981) 54 FLR 334; (1981) 35 ALR 186 Federal Court of Australia Australia - Commonwealth 1 Jun 1981 AustLII flag 180
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3933
Ducker v Rees Roturbo Development Syndicate [1928] AC 132 United Kingdom circa 1928 LexisNexis / Westlaw flag 35
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 197

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