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Grant and Commissioner of Taxation (Taxation)   flag 

[2024] AATA 427
Administrative Appeals Tribunal
Australia
12th March, 2024

Legislation Cited

Legislation Name Provision
Crimes·(Taxation Offences) Act 1980 (Cth)
INCOME TAX ASSESSMENT ACT 1936 (Cth) s97, s177A, s177D, s177F
Income Tax Assessment Act 1997 (Cth) s2.5, s5.10, s25.5
Taxation Administration Act 1953 (Cth)
Trust Recoupment Tax Assessment Act 1985 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28; 302 FCR 52 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 7
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2022] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 9
Sibai v Commissioner of Taxation [2021] FCA 1353 Federal Court of Australia Australia - Commonwealth 3 Nov 2021 AustLII flag 5
FCT v Apted [2021] FCAFC 45; (2021) 284 FCR 93 Federal Court of Australia Australia - Commonwealth 24 Mar 2021 AustLII flag 13
Mussalli v Commissioner of Taxation [2020] FCA 544 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 2
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195; (2019) 110 ATR 307 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 8
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Hart v F C of T [2018] HCASL 273 High Court of Australia Australia - Commonwealth 12 Sep 2018 AustLII flag 2
Hart v FCT [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 10
Rowntree v Commissioner of Taxation [2018] FCA 182; 107 ATR 498 Federal Court of Australia Australia - Commonwealth 1 Mar 2018 AustLII flag 3
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Visy Packaging Holdings Pty Ltd v FCT [2012] FCA 1195; (2012) 91 ATR 810 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 14
Commissioner of Taxation v Rawson Finances Pty Ltd [2012] FCA 753; (2012) 89 ATR 357; [2012] ATC 2-333 Federal Court of Australia Australia - Commonwealth 17 Jul 2012 AustLII flag 24
Rci Pty Ltd v FCT [2011] FCAFC 104; (2011) 84 ATR 785 Federal Court of Australia Australia - Commonwealth 22 Aug 2011 AustLII flag 13
GE Capital Finance Australasia Pty Ltd v Commissioner of Taxation [2011] FCA 849; (2011) 219 FCR 420; (2011) 84 ATR 128 Federal Court of Australia Australia - Commonwealth 28 Jul 2011 AustLII flag 11
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37; (2011) 191 FCR 400; (2011) 276 ALR 231; 82 ATR 663 Federal Court of Australia Australia - Commonwealth 17 Mar 2011 AustLII flag 26
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 17
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 29
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
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
Commissioner of Taxation v News Australia Holdings Pty Ltd [2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191 Federal Court of Australia Australia - Commonwealth 30 Jun 2010 AustLII flag 17
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2009] FCA 1210; (2009) 113 ALD 254; (2009) 75 ATR 916; [2009] ATC 20-141 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 8
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
McCutcheon v FCT [2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009 Federal Court of Australia Australia - Commonwealth 12 Mar 2008 AustLII flag 15
Condell v FCT [2007] FCAFC 44; (2007) 66 ATR 100 Federal Court of Australia Australia - Commonwealth 28 Mar 2007 AustLII flag 14
Epov v FCT [2007] FCA 34; (2007) 65 ATR 399 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 14
Cajkusic v Commissioner of Taxation [2006] FCAFC 164; (2006) 155 FCR 430; 64 ATR 676 Federal Court of Australia Australia - Commonwealth 24 Nov 2006 AustLII flag 29
McCutcheon and Commissioner of Taxation [2006] AATA 535; 63 ATR 1323 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag 2
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Commissioner of Taxation [2005] FCAFC 244; (2005) 148 FCR 427; 89 ALD 1; 42 AAR 79; 61 ATR 509 Federal Court of Australia Australia - Commonwealth 30 Nov 2005 AustLII flag 31
(2005) 146 FCR 77 (2005) 146 FCR 77 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 31
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
Macquarie Finance Ltd v F C of T [2004] FCA 1170 Federal Court of Australia Australia - Commonwealth circa 2004 AustLII flag 8
VL Finance Pty Ltd v Legudi [2003] VSC 57; (2003) 54 ATR 221 Supreme Court of Victoria Australia - Victoria 13 Mar 2003 AustLII flag 46
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577; (2002) 51 ATR 629 Federal Court of Australia Australia - Commonwealth 17 Dec 2002 AustLII flag 34
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 74
Dismin Investments Pty Ltd v FCT [2001] FCA 690 Federal Court of Australia Australia - Commonwealth 14 Jun 2001 AustLII flag 1
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 35
Commissioner of Taxation v Radilo Enterprises Pty Ltd [1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635 Federal Court of Australia Australia - Commonwealth circa 1997 AustLII flag 62
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
Commissioner of Taxation v Spotless Services Ltd (1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 19
F C of T v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 201
FCT v ANZ Savings Bank Ltd [1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 88
F C of T v Black [1990] FCA 267; (1990) 25 FCR 274; 101 ALR 535; (1990) 21 ATR 701 Federal Court of Australia Australia - Commonwealth 1 Aug 1990 AustLII flag 10
Herdegen v FCT [1988] FCA 419; (1988) 84 ALR 271; (1988) 20 ATR 24 Federal Court of Australia Australia - Commonwealth 2 Dec 1988 AustLII flag 124
R v Deputy Commissioner of Taxation (WA); Ex parte Briggs (1987) 14 FCR 249; 72 ALR 365; 18 ATR 570 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 27
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
Ogilvie v Adams [1981] VicRp 92; [1981] VR 1041 Australia - Victoria 24 Apr 1975 AustLII flag 197
Tesco Supermarkets Ltd v Nattrass [1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166 House of Lords United Kingdom 31 Mar 1971 BAILII flag 607
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 202
Smorgon v Australia and New Zealand Banking Group Ltd [1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137 High Court of Australia Australia - Commonwealth 3 Dec 1906 AustLII flag 119

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