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Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd   flag  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
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 flag 10
Collie and Commissioner of Taxation (Taxation) [2024] AATA 440 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag 1
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 flag 12
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 flag 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 flag 13
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Hart v FCT [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 10
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253 Federal Court of Australia Australia - Commonwealth 20 Mar 2024 AustLII flag

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
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 flag 245
Attorney-General (NSW) v Quin [1990] HCA 21; (1990) 170 CLR 1; (1990) 93 ALR 1; (1990) 64 ALJR 327; (1990) 33 IR 263; 18 ALD 77; (1990) 33 IPR 263 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 2022
Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 3577
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353; [1949] ALR 792; 4 AITR 195; 9 ATD 5; 78 CR 353; 23 ALJR 322 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 598
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 flag 152
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 flag 230
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 flag 195
Craig v South Australia [1995] HCA 58; (1995) 184 CLR 163; (1995) 131 ALR 595; (1995) 39 ALD 193; (1995) 69 ALJR 873; (1995) 82 A Crim R 359 High Court of Australia Australia - Commonwealth 24 Oct 1995 AustLII flag 4252
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 flag 35
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 201
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 flag 373
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 flag 121
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1276
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 flag 157
Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 Australia - Commonwealth circa 2001 Legal Online / Westlaw flag 2736
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 flag 43
R v Australian Stevedoring Industry Board; Ex parte Melbourne Stevedoring Co Pty Ltd [1953] HCA 22; (1953) 88 CLR 100; [1953] ALR 461; (1953) 27 ALJR 35 High Court of Australia Australia - Commonwealth 30 Apr 1953 AustLII flag 391
Re Minister for Immigration and Multicultural Affairs; Ex parte Applicant S20/2002 [2003] HCA 30; (2003) 198 ALR 59; (2003) 73 ALD 1; (2003) 24 Leg Rep 10; (2003) 77 ALJR 1165 High Court of Australia Australia - Commonwealth 17 Jun 2003 AustLII flag 1466
TNT Skypac International (Aust) Pty Ltd v Commissioner of Taxation (1988) 82 ALR 175 Australia circa 1988 LexisNexis AU flag 268
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 flag 18
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 flag 73

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