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Neutral Bay Pty Ltd v Deputy Commissioner of Taxation   flag  28

[2007] QCA 312; (2007) 25 ACLC 1341
Supreme Court of Queensland - Court of Appeal
Australia - Queensland
28th September, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Haidi Holdings Pty Ltd [2023] VSC 739 Supreme Court of Victoria Australia - Victoria 13 Dec 2023 AustLII flag 2
Re Biznerve Consulting and Accounting Pty Ltd [2023] VSC 737 Supreme Court of Victoria Australia - Victoria 11 Dec 2023 AustLII flag
Re Smartdial Pty Ltd [2023] VSC 435 Supreme Court of Victoria Australia - Victoria 27 Jul 2023 AustLII flag
Big Pineapple Corporation Pty Ltd v Rankin Investments (Qld) Pty Ltd [2023] QSC 26 Supreme Court of Queensland Australia - Queensland 20 Feb 2023 AustLII flag 1
Re J Build Developments Pty Ltd [2022] VSC 434 Supreme Court of Victoria Australia - Victoria 4 Aug 2022 AustLII flag 4
Re Syncordia Group Operations Pty Ltd [2021] VSC 732 Supreme Court of Victoria Australia - Victoria 27 Oct 2021 AustLII flag 5
Re Simmoll Pty Ltd [2021] VSC 693 Supreme Court of Victoria Australia - Victoria 26 Oct 2021 AustLII flag 13
Re Sceam Construction Pty Ltd [2021] VSC 437 Supreme Court of Victoria Australia - Victoria 6 Jul 2021 AustLII flag 8
AMD Resources Ltd v TRS Management Pty Ltd [2021] VSC 202 Supreme Court of Victoria Australia - Victoria 26 Apr 2021 AustLII flag 8
Re MHC Pathology Pty Ltd [2020] VSC 789 Supreme Court of Victoria Australia - Victoria 1 Dec 2020 AustLII flag 6
Re O'Brien Real Estate Pty Ltd [2020] VSC 697 Supreme Court of Victoria Australia - Victoria 13 Oct 2020 AustLII flag 2
Clifton (Liquidator) v Kerry J Investment Pty Ltd trading as Clenergy [2020] FCAFC 5; (2020) 379 ALR 593; (2020) 143 ACSR 1 Federal Court of Australia Australia - Commonwealth 7 Feb 2020 AustLII flag 34
Re Bendigo Central Pharmacy Pty Ltd [2017] VSC 419 Supreme Court of Victoria Australia - Victoria 21 Jul 2017 AustLII flag 1
Kisimul Holdings Pty Ltd v Clear Position Pty Ltd [2014] NSWCA 262 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Aug 2014 AustLII flag 27
HC Legal Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 45 Federal Court of Australia Australia - Commonwealth 5 Feb 2013 AustLII flag 6
BTBF Plumbing Pty Ltd v Workers Compensation Nominal Insurer [2011] QSC 394 Supreme Court of Queensland Australia - Queensland 15 Dec 2011 AustLII flag
Viva 4 Enterprises Pty Ltd v Octobay Pty Ltd [2011] QSC 281 Supreme Court of Queensland Australia - Queensland 27 Sep 2011 AustLII flag 2
Catarina Gardens Pty Ltd v Deputy Commissioner of Taxation [2011] NSWSC 449; (2011) 83 ACSR 392 Supreme Court of New South Wales Australia - New South Wales 18 May 2011 AustLII flag 3
Capital Holdings Pty Ltd v Deputy Commissioner of Taxation [2011] NSWSC 450 Supreme Court of New South Wales Australia - New South Wales 18 May 2011 AustLII flag 1
Willaire Pty Ltd v Equititrust Ltd [2010] QCA 350 Supreme Court of Queensland - Court of Appeal Australia - Queensland 10 Dec 2010 AustLII flag 3
Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation [2010] NSWSC 1409 Supreme Court of New South Wales Australia - New South Wales 2 Dec 2010 AustLII flag 13
Van Motman Pty Ltd v Creative Fitness Marketing Pty Ltd [2010] QSC 105 Supreme Court of Queensland Australia - Queensland 12 Apr 2010 AustLII flag 2
James v Deputy Commissioner of Taxation [2008] FMCA 1189; (2008) 220 FLR 181 Federal Magistrates Court of Australia Australia 9 Sep 2008 AustLII flag 3
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880 High Court of Australia Australia - Commonwealth 3 Sep 2008 AustLII flag 237
Deputy Commissioner of Taxation v Kele Hire & Sales Pty Ltd [2008] NSWSC 12; 69 ATR 254 Supreme Court of New South Wales Australia - New South Wales 21 Jan 2008 AustLII flag 1
Zolsan Pty Ltd v Deputy Commissioner of Taxation [2007] NSWSC 1326; (2007) 215 FLR 143; (2007) 67 ATR 652; (2007) 25 ACLC 1526; (2007) 65 ACSR 371 Supreme Court of New South Wales Australia - New South Wales 21 Nov 2007 AustLII flag 3
Saferack Pty Ltd v Marketing Heads Australia Pty Ltd [2007] NSWSC 1143; (2007) 214 FLR 393; (2007) 25 ACLC 1392 Supreme Court of New South Wales Australia - New South Wales 16 Oct 2007 AustLII flag 95

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Statutory Demands and Other Payment Problems - A View From the Bench (Paper delivered at Worrells Queensland State Conference, 29 March 2008)" (QSC) [2008] QldJSchol 35 Douglas, The Honourable Justice James S Australia - Queensland circa 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Boards of Review (Transfer of Jurisdiction) Bill 1986 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s4.5, s7.5
Corporations Act 2001 (Cth) s459H, s459J
Fuel Tax Act 2006 (Cth) s4.5
Income Tax Assessment Act 1936 (Cth) s100, s204
Taxation Administration Act 1953 (Cth) s2, s8AAZA, s8AAZF, s8AAZH, s14ZZM
Sales Tax Assessment Act (No 1) 1930 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation [2006] QSC 394; 205 FLR 470; 65 ATR 270 Supreme Court of Queensland Australia - Queensland 14 Dec 2006 AustLII flag 9
Rocket Transport Services Pty Ltd v Deputy Commissioner of Taxation [2006] WASC 234; 64 ATR 423 Supreme Court of Western Australia Australia - Western Australia 30 Oct 2006 AustLII flag 2
Maddison Resort Pty Ltd v DCT [2006] QSC 485 Supreme Court of Queensland Australia - Queensland circa 2006 AustLII flag 2
Platypus Leasing Inc v Commissioner of Taxation [2005] NSWCA 399; (2005) 61 ATR 239 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Nov 2005 AustLII flag 17
Platypus Leasing Inc v FCT (No 3) [2005] NSWSC 388; 189 FLR 441; 59 ATR 84 Supreme Court of New South Wales Australia - New South Wales 17 May 2005 AustLII flag 13
Arcade Badge Embroidery Co Pty Ltd v Deputy Commissioner of Taxation [2005] ACTCA 3; (2005) 157 ACTR 22; (2005) 58 ATR 456 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 21 Feb 2005 AustLII flag 77
Meehan v Glazier Holdings Pty Ltd [2005] NSWCA 24; (2005) 53 ACSR 229; (2005) 53 ASCR 229 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Feb 2005 AustLII flag 115
KW & KM Quinn Investments Pty Ltd v DCT [2004] QCA 91 Supreme Court of Queensland - Court of Appeal Australia - Queensland 31 Mar 2004 AustLII flag 21
[2004] Qca 091 [2004] QCA 091 Supreme Court of Queensland - Court of Appeal Australia - Queensland circa 2004 AustLII flag 1
JJMMR Pty Ltd v LG International Corporation [2003] QCA 519 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 Nov 2003 AustLII flag 56
KW & KM Quinn Investments Pty Ltd v DCT [2003] QSC 336; (2003) 202 ALR 335; 54 ATR 206 Supreme Court of Queensland Australia - Queensland 9 Oct 2003 AustLII flag 12
Maddison Resort Pty Ltd v Deputy Commissioner of Taxation [2003] QSC 485 Supreme Court of Queensland Australia - Queensland circa 2003 AustLII flag 1
Willemse Family Co Pty Ltd v Deputy Commissioner of Taxation [2002] QSC 292; [2003] 2 Qd R 334; 172 FLR 70; 51 ATR 92 Supreme Court of Queensland Australia - Queensland 19 Sep 2002 AustLII flag 23
Re Softex Industries Pty Ltd [2001] QSC 377; (2001) 187 ALR 448; (2001) 48 ATR 239 Supreme Court of Queensland Australia - Queensland 5 Oct 2001 AustLII flag 24
Redglove Holdings Pty Ltd v GNE & Associates Pty Ltd [2001] NSWSC 867; (2001) 165 FLR 72; 20 ACLC 304 Supreme Court of New South Wales Australia - New South Wales 3 Oct 2001 AustLII flag 46
Moutere Pty Ltd v Deputy Commissioner of Taxation [2000] NSWSC 379; (2000) 34 ACSR 533; (2000) 44 ATR 263 Supreme Court of New South Wales Australia - New South Wales 12 May 2000 AustLII flag 38
Eumina Investments Pty Ltd v Westpac Banking Corporation [1998] FCA 824; (1998) 84 FCR 454; (1998) 16 ACLC 1440 Federal Court of Australia Australia - Commonwealth 3 Jul 1998 AustLII flag 107
Deputy Commissioner of Taxation v Ho (1996) 131 FLR 188; (1996) 32 ATR 269 Australia circa 1996 Legal Online / Westlaw flag 27
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 78; (1996) 62 FCR 302; 135 ALR 677; (1996) 19 ACSR 125; 32 ATR 148; (1996) 14 ACLC 394 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 108
Wobelea Pty Ltd v Deputy Commissioner of Taxation (1996) 20 ACSR 436; 32 ATR 584 Australia circa 1996 LexisNexis AU flag 6
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 344
Kalis Nominees Pty Ltd v Deputy Commissioner of Taxation (1995) 31 ATR 188 Australia circa 1995 Legal Online / Westlaw flag 16
John Holland Construction and Engineering Pty Ltd v Kilpatrick Green Pty Ltd (1994) 14 ACSR 250 Australia circa 1994 LexisNexis AU flag 107
Mibor Investments Pty Ltd v Commonwealth Bank of Australia [1994] VicRp 61; [1994] 2 VR 290; (1993) 11 ACSR 362; (1993) 11 ACLC 1062; (1993) 11 ASCR 362 Australia - Victoria 14 Sep 1993 AustLII flag 340
Australian Securities Commission v Marlborough Gold Mines Ltd [1993] HCA 15; (1993) 177 CLR 485; (1993) 112 ALR 627; (1993) 10 ACSR 230; (1993) 67 ALJR 517 High Court of Australia Australia - Commonwealth 6 May 1993 AustLII flag 888
Re Morris Catering (Australia) Pty Ltd (1993) 11 ACLC 919; (1993) 11 ACSR 601 Australia circa 1993 IntelliConnect flag 313
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag 102
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 138
Fortuna Holdings Pty Ltd v Deputy Commissioner of Taxation [1978] VicRp 9; [1978] VR 83 Australia - Victoria 22 Sep 1976 AustLII flag 44
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 179
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 206
Muller v Dalgety & Co Ltd [1909] HCA 67; (1909) 9 CLR 693; 16 ALR 17 High Court of Australia Australia - Commonwealth 29 Oct 1909 AustLII flag 141
Barclays Australia (Finance) Ltd v Mike Gaffikin Marine Pty Ltd 21 ACSR 235; 14 ACLC 1 Australia LexisNexis AU flag 53

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