Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd 8

[2009] FCA 1210; (2009) 113 ALD 254; (2009) 75 ATR 916; [2009] ATC 20-141

Federal Court of Australia

Australia - Commonwealth

28th October, 2009

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd	[2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780	Federal Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII	86
Futuris Corporation Ltd v FCT	[2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII	13
Commissioner of Taxation v Futuris Corporation Ltd	[2012] FCAFC 32; (2012) 205 FCR 274; (2012) 87 ATR 828; [2012] ATC 20-306	Federal Court of Australia	Australia - Commonwealth	19 Mar 2012	AustLII	12
Hart v FCT	[2018] FCAFC 61; (2018) 261 FCR 406	Federal Court of Australia	Australia - Commonwealth	20 Apr 2018	AustLII	10
City Hill Pty Ltd v ACT Planning and Land Authority	[2015] ACTSC 40; 207 LGERA 48	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	3 Mar 2015	AustLII	10
Collie and Commissioner of Taxation (Taxation)	[2024] AATA 440	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII	1
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2)	[2024] FCA 253	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s5, s44
Income Tax Assessment Act 1936 (Cth)	s177C
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules (Cth)
Termination Payments Taxes Legislation Amendment Act 1997 (Cth)
Superannuation Contributions Tax (Consequential Amendments) Act 1997 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII	373
TNT Skypac International (Aust) Pty Ltd v Commissioner of Taxation	(1988) 82 ALR 175		Australia	circa 1988	LexisNexis AU	268
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII	245
Comcare v Etheridge	[2006] FCAFC 27; (2006) 149 FCR 522; 227 ALR 75; 90 ALD 31; 42 AAR 335	Federal Court of Australia	Australia - Commonwealth	15 Mar 2006	AustLII	230
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw	201
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII	195
Minister for Immigration and Multicultural Affairs v Al-Miahi	[2001] FCA 744; (2001) 65 ALD 141	Federal Court of Australia	Australia - Commonwealth	25 Jun 2001	AustLII	157
Birdseye v Australian Securities and Investments Commission	[2003] FCAFC 232; (2003) 38 AAR 55; 76 ALD 321	Federal Court of Australia	Australia - Commonwealth	21 Oct 2003	AustLII	152
Hussain v Minister for Foreign Affairs	[2008] FCAFC 128; (2008) 169 FCR 241; (2008) 248 ALR 456; 103 ALD 66; 48 AAR 304	Federal Court of Australia	Australia - Commonwealth	15 Jul 2008	AustLII	121
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd	[2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780	Federal Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII	86
Wecker v Secretary, Department of Education, Science and Training	[2008] FCAFC 108; (2008) 168 FCR 272; (2008) 249 ALR 762	Federal Court of Australia	Australia - Commonwealth	19 Jun 2008	AustLII	73
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCAFC 154; (2007) 243 ALR 728; (2007) 97 ALD 593; (2007) 67 ATR 544	Federal Court of Australia	Australia - Commonwealth	25 Sep 2007	AustLII	43
FCT v Lenzo	[2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014	Federal Court of Australia	Australia - Commonwealth	3 Apr 2008	AustLII	35
WD & HO Wills (Australia) Pty Ltd v FCT	(1996) 65 FCR 298; (1996) 32 ATR 168; 96 ATC 4,223	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	18
Futuris Corporation Ltd v FCT	[2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII	13
Commissioner of Taxation v Futuris Corporation Ltd	[2012] FCAFC 32; (2012) 205 FCR 274; (2012) 87 ATR 828; [2012] ATC 20-306	Federal Court of Australia	Australia - Commonwealth	19 Mar 2012	AustLII	12
Hart v FCT	[2018] FCAFC 61; (2018) 261 FCR 406	Federal Court of Australia	Australia - Commonwealth	20 Apr 2018	AustLII	10
City Hill Pty Ltd v ACT Planning and Land Authority	[2015] ACTSC 40; 207 LGERA 48	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	3 Mar 2015	AustLII	10
Collie and Commissioner of Taxation (Taxation)	[2024] AATA 440	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII	1
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2)	[2024] FCA 253	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback