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Deputy Commissioner of Taxation v Elzain (No 3)   flag 

[2024] FCA 1445
Federal Court of Australia
Australia - Commonwealth
13th December, 2024

Legislation Cited

Legislation Name Provision
Federal Court of Australia Act 1976 (Cth) s1, s5, s10, s31A, s37AF, s37AG
Income Tax Assessment Act 1936 (Cth) s47A, s109C, s166, s170, s174
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s1, s5, s14ZZM, s14ZZR
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Australian Securities and Investments Commission v Cassimatis [2013] FCA 641; (2013) 220 FCR 256; (2013) 302 ALR 671; (2013) 94 ACSR 623 Federal Court of Australia Australia - Commonwealth 28 Jun 2013 AustLII flag 207
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
Buurabalayji Thalanyji Aboriginal Corporation v Onslow Salt Pty Ltd (No 8) [2020] FCA 1488 Federal Court of Australia Australia - Commonwealth 15 Oct 2020 AustLII flag 2
Clyne v Deputy Commissioner of Taxation (1983) 48 ALR 545; (1983) 57 ALJR 673; (1983) 14 ATR 563 Australia circa 1983 LexisNexis AU flag 67
Commissioner of Taxation v Ornelas [2016] FCA 457 Federal Court of Australia Australia - Commonwealth 29 Apr 2016 AustLII flag 14
Deputy Commissioner of Taxation (ACT) v Sharp (1988) 82 ACTR 1; (1988) 91 FLR 70; (1988) 19 ATR 1515 Australia - Australian Capital Territory circa 1988 LexisNexis AU flag 18
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 Lewer [2001] VSC 114 Supreme Court of Victoria Australia - Victoria 7 Mar 2001 AustLII flag 9
Deputy Commissioner of Taxation v Songa Offshore Pte Ltd [2013] FCA 839; 95 ATR 779 Federal Court of Australia Australia - Commonwealth 19 Aug 2013 AustLII flag 3
Deputy Commissioner of Taxation v Southgate Investments Funds Ltd [2010] FCA 1298; (2010) 81 ATR 220 Federal Court of Australia Australia - Commonwealth 25 Nov 2010 AustLII flag 16
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 399
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 60
Imobilari Pty Ltd v Opes Prime Stockbroking Ltd [2008] FCA 1920; (2008) 252 ALR 41; (2008) 69 ACSR 235 Federal Court of Australia Australia - Commonwealth 17 Dec 2008 AustLII flag 102
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
Naumcevski v Deputy Commissioner of Taxation [2019] NSWCA 72 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Apr 2019 AustLII flag 5
Re Thai; Ex parte Commissioner of Taxation [1994] FCA 1071; (1994) 50 FCR 127; (1994) 121 ALR 470; 28 ATR 155 Federal Court of Australia Australia - Commonwealth 9 May 1994 AustLII flag 7
Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119; (1987) 70 ALR 672; (1987) 18 ATR 439; (1987) 12 ALD 257 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 72
Southgate Investment Funds Ltd v Deputy Commissioner of Taxation [2013] FCAFC 10; (2013) 211 FCR 274; (2013) 90 ATR 253 Federal Court of Australia Australia - Commonwealth 12 Feb 2013 AustLII flag 42
Three Rivers DC v Bank of England (No 3) [2003] 2 AC 1 United Kingdom circa 2003 LexisNexis / Westlaw flag 1
Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145 Federal Court of Australia Australia - Commonwealth 24 Aug 2023 AustLII flag 2

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