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Fieldhouse v Commissioner of Taxation   flag  63

[1989] FCA 397; (1989) 25 FCR 187; (1989) 90 ALR 1; (1989) 20 ATR 1299
Federal Court of Australia
Australia - Commonwealth
27th September, 1989

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Patrick v Australian Information Commissioner (No 2) [2023] FCA 530 Federal Court of Australia Australia - Commonwealth 26 May 2023 AustLII flag 2
Deputy Commissioner of Taxation v Widdup [2022] FCA 1403 Federal Court of Australia Australia - Commonwealth 16 Nov 2022 AustLII flag 1
Gu and Migration Agents Registration Authority [2022] AATA 749 Administrative Appeals Tribunal Australia 13 Apr 2022 AustLII flag 2
CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCAFC 171 Federal Court of Australia Australia - Commonwealth 21 Sep 2021 AustLII flag 2
Australian Securities and Investments Commission v Maxi EFX Global AU Pty Ltd [2020] FCA 1263; (2020) 148 ACSR 123 Federal Court of Australia Australia - Commonwealth 3 Sep 2020 AustLII flag 6
Browne v Beckingham [2020] VSC 301 Supreme Court of Victoria Australia - Victoria 12 Jun 2020 AustLII flag 1
Olofsson & Olofsson [2019] FCCA 3467 Federal Circuit Court of Australia Australia 20 Dec 2019 AustLII flag 1
Critchley v Magistrates ’ Court of Victoria [2019] VSC 435 Supreme Court of Victoria Australia - Victoria 6 Aug 2019 AustLII flag 2
Muyobe and Minister for Home Affairs (Migration) [2019] AATA 108 Administrative Appeals Tribunal Australia 25 Jan 2019 AustLII flag
Eames & Eames [2018] FamCAFC 204; [2018] FLC 93-866; (2018) 340 FLR 148 Family Court of Australia Australia 1 Nov 2018 AustLII flag 15
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq) [2018] FCAFC 38; (2018) 260 FCR 272 Federal Court of Australia Australia - Commonwealth 20 Mar 2018 AustLII flag 13
Competition Commission v Nutanix Hong Kong Ltd [2017] HKSC 8 Hong Kong Supreme Court Hong Kong 3 Oct 2017 HKLII flag
Gonzalez v Commissioner for ACT Revenue (Administrative Review) [2015] ACAT 61 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 18 Sep 2015 AustLII flag 1
Luongo v ACT Planning and Land Authority [2013] ACTSC 206; (2013) 279 FLR 433; (2013) 197 LGERA 72 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 8 Oct 2013 AustLII flag 1
v ’ and Legal Profession Complaints Committee [2012] WAICmr 36 Western Australian Information Commissioner Australia - Western Australia 21 Dec 2012 AustLII flag 2
Australia and New Zealand Banking Group Ltd v Konza [2012] FCAFC 127; (2012) 206 FCR 450; (2012) 294 ALR 445; (2012) 90 ATR 591 Federal Court of Australia Australia - Commonwealth 12 Sep 2012 AustLII flag 13
Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704; (2012) 89 ATR 296; [2012] ATC 20-331 Federal Court of Australia Australia - Commonwealth 6 Jul 2012 AustLII flag 11
Binetter v Deputy Commissioner of Taxation (No 2) [2012] FCA 655 Federal Court of Australia Australia - Commonwealth 19 Jun 2012 AustLII flag
Binetter v Deputy Commissioner of Taxation [2012] FCA 377; (2012) 128 ALD 10 Federal Court of Australia Australia - Commonwealth 20 Mar 2012 AustLII flag 5
Australia & New Zealand Banking Group Ltd v Konza [2012] FCA 196; (2012) 289 ALR 286; (2012) 126 ALD 255; (2012) 87 ATR 779 Federal Court of Australia Australia - Commonwealth 9 Mar 2012 AustLII flag 8
Re Duggan and Department of Agriculture and Food [2011] WAICmr 31 Western Australian Information Commissioner Australia - Western Australia 13 Sep 2011 AustLII flag 4
James v Chief Commissioner of State Revenue (No 2) [2011] NSWSC 654; (2011) 81 NSWLR 267; (2011) 85 ATR 369 Supreme Court of New South Wales Australia - New South Wales 24 Jun 2011 AustLII flag 5
Bill Express Ltd (in liq), Re; Di Donato v Crosbie [2010] VSC 101; (2010) 238 FLR 329; (2010) 77 ACSR 556; 28 ACLC 10-022 Supreme Court of Victoria Australia - Victoria 31 Mar 2010 AustLII flag 14
Krok v FCT [2009] FCA 1497; (2009) 77 ATR 897; [2009] ATC 20-156 Federal Court of Australia Australia - Commonwealth 9 Dec 2009 AustLII flag 2
TAB Ltd v Racing Victoria Ltd [2009] VSC 338 Supreme Court of Victoria Australia - Victoria 13 Aug 2009 AustLII flag 7
Cassaniti v Tax Agents' Board (NSW) [2009] FCA 619; (2009) 179 FCR 1; 75 ATR 554 Federal Court of Australia Australia - Commonwealth 10 Jun 2009 AustLII flag 12
AB Pty Ltd v Australian Crime Commission [2009] FCA 119; (2009) 175 FCR 296; (2009) 107 ALD 591; 193 A Crim R 104; 75 ATR 36 Federal Court of Australia Australia - Commonwealth 19 Feb 2009 AustLII flag 25
Australian Education Union v Lawler [2008] FCAFC 135; (2008) 169 FCR 327; (2008) 714 IR 140; (2008) 104 ALD 258 Federal Court of Australia Australia - Commonwealth 18 Jul 2008 AustLII flag 39
Telstra Corporation Ltd v Australian Competition and Consumer Commission (ACCC) [2007] FCA 1905; (2007) 99 ALD 268 Federal Court of Australia Australia - Commonwealth 12 Dec 2007 AustLII flag 8
Engebretson v Bartlett [2007] VSC 163; (2007) 16 VR 417; (2007) 172 A Crim R 304 Supreme Court of Victoria Australia - Victoria 25 May 2007 AustLII flag 29
Telstra Corporation Ltd v Australian Competition and Consumer Commission (No 2) [2007] FCA 493; (2007) 240 ALR 135; (2007) 97 ALD 652; [2007] ATPR 42-158 Federal Court of Australia Australia - Commonwealth 5 Apr 2007 AustLII flag 21
AWB Ltd v Honourable Terence Rhoderic Hudson Cole [2006] FCA 571; (2006) 152 FCR 382; 232 ALR 743; 91 ALD 46 Federal Court of Australia Australia - Commonwealth 17 May 2006 AustLII flag 195
Hart v Commissioner of Taxation [2005] FCA 1748; (2005) 148 FCR 198; 61 ATR 519 Federal Court of Australia Australia - Commonwealth 5 Dec 2005 AustLII flag 8
Nisha v Minister for Immigration [2005] FMCA 441 Federal Magistrates Court of Australia Australia 17 May 2005 AustLII flag 2
GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATOGSTR GSTR2005/6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
R v Dunwoody [2004] QCA 413; (2004) 212 ALR 103; 149 A Crim R 259 Supreme Court of Queensland - Court of Appeal Australia - Queensland 5 Nov 2004 AustLII flag 21
Re Carmichael and Minister for Immigration and Multicultural and Indigenous Affairs [2004] AATA 1024 Administrative Appeals Tribunal Australia 30 Sep 2004 AustLII flag 5
SZAGF v Minister for Immigration and Multicultural and Indigenous Affairs [2004] FCA 317; (2004) 82 ALD 364 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 13
GSTR 2003/D7 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2003] ATODGSTR GSTR2003/D7 Australian Taxation Office Australia - Commonwealth 19 Dec 2003 AustLII flag
Audio-Visual Copyright Society Ltd v Foxtel Management Pty Ltd [2003] ACopyT 3; 176 FLR 454 Australian Copyright Tribunal Australia 5 Dec 2003 AustLII flag
NAAT v Minister for Immigration and Multicultural and Indigenous Affairs [2002] FMCA 136; 170 FLR 477; (2002) 196 ALR 376 Federal Magistrates Court of Australia Australia 15 Jul 2002 AustLII flag 10
McCormack v Commissioner of Taxation [2001] FCA 1700; (2001) 114 FCR 574; 48 ATR 608 Federal Court of Australia Australia - Commonwealth 6 Dec 2001 AustLII flag 63
Australian Competition and Consumer Commission v The Daniels Corporation International Pty Ltd [2001] FCA 244; (2001) 108 FCR 123; 182 ALR 114; [2001] ATPR 41-808; 53 IPR 153 Federal Court of Australia Australia - Commonwealth 16 Mar 2001 AustLII flag 18
Joel v Migration Agents Authority [2000] FCA 1919; 110 FCR 202; 63 ALD 380 Federal Court of Australia Australia - Commonwealth 22 Dec 2000 AustLII flag 5
ONETEL Ltd v Deputy Commissioner of Taxation [2000] FCA 270; (2000) 101 FCR 548; 171 ALR 227; 44 ATR 52; 58 ALD 103 Federal Court of Australia Australia - Commonwealth 13 Mar 2000 AustLII flag 390
FCT v Pilnara Pty Ltd [1999] FCA 1805; 96 FCR 82; 43 ATR 581 Federal Court of Australia Australia - Commonwealth 22 Dec 1999 AustLII flag 8
Pilnara Pty Ltd v Commissioner of Taxation [1999] FCA 945 Federal Court of Australia Australia - Commonwealth 9 Jul 1999 AustLII flag 2
May v Commissioner of Taxation [1999] FCA 287; (1999) 92 FCR 152; 163 ALR 357; 42 ATR 270 Federal Court of Australia Australia - Commonwealth 21 May 1999 AustLII flag 26
Worrell v Woods [1999] FCA 242; 90 FCR 264; 163 ALR 195 Federal Court of Australia Australia - Commonwealth 16 Mar 1999 AustLII flag 7
Deloitte Touche Tohmastu v DCT [1998] FCA 1439; (1998) 40 ATR 450 Federal Court of Australia Australia - Commonwealth 13 Nov 1998 AustLII flag 2
Malubel Pty Ltd v Wendy Elder [1998] FCA 1305 Federal Court of Australia Australia - Commonwealth 16 Oct 1998 AustLII flag 1
Anthony Henry May v Deputy Commissioner of Taxation for the Commonwealth of Australia [1998] FCA 1385 Federal Court of Australia Australia - Commonwealth 2 Oct 1998 AustLII flag
Anthony Henry May v The Deputy Commissioner of Taxation for the Commonwealth of Australia [1998] FCA 1247 Federal Court of Australia Australia - Commonwealth 1 Oct 1998 AustLII flag
Carmody v MacKellar [1997] FCA 839; (1997) 76 FCR 115; (1997) 148 ALR 210 Federal Court of Australia Australia - Commonwealth 30 Jul 1997 AustLII flag 27
John Frederick Lord v Commissioner of the Australian Federal Police [1997] FCA 243 Federal Court of Australia Australia - Commonwealth 14 Apr 1997 AustLII flag
Bond v Tuohy [1995] FCA 1085; (1995) 56 FCR 92; (1995) 128 ALR 595 Federal Court of Australia Australia - Commonwealth 24 Feb 1995 AustLII flag 18
FH Faulding and Co Ltd v Commissioner of Taxation [1994] FCA 1492; (1994) 54 FCR 75; (1994) 126 ALR 561; (1994) 29 ATR 475; 35 ALD 291 Federal Court of Australia Australia - Commonwealth 18 Nov 1994 AustLII flag 17
Beneficial Finance Corporation v Commissioner for Australian Federal Police [1991] FCA 475 Federal Court of Australia Australia - Commonwealth 16 Oct 1991 AustLII flag 1

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Privilege in Perspective: Client Legal Privilege in Federal Investigations [2007] ALRC 107 Australian Law Reform Commission Australia circa 2007 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Striking Gold Offshore with Australia's Tax Information Gathering Powers: Alchemy or Evolution?" (2013) 15 Journal of Australian Taxation 41 Dirkis, Michael; Bondfield, Brett Australia circa 2013 AustLII flag
"Occupational Health and Safety Duties to Protect Outworkers: The Failure of Regulatory Intervention and Calls for Reform" [2007] DeakinLawRw 11 Harpur, Paul Australia circa 2007 AustLII flag
"Table of Cases" [1998] AUMPLawAYbk 1 Editors Australia circa 1998 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s13
Crimes Act 1914 (Cth)
Income Tax Assessment Act 1936 (Cth) s8, s82KH, s100A, s155, s260
Taxation Administration Act 1953 (Cth) s8C, s8D, s8K, s8N
Income Tax Act 1923 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Businessworld Computers Pty Ltd v Australian Telecommunications Commission [1988] FCA 206; (1988) 82 ALR 499; (1988) 15 ALD 479 Federal Court of Australia Australia - Commonwealth 21 Jun 1988 AustLII flag 214
Edelsten v Wilcox [1988] FCA 204; (1988) 83 ALR 99; (1988) 19 ATR 1370; (1988) 15 ALD 546 Federal Court of Australia Australia - Commonwealth 20 Jun 1988 AustLII flag 38
Parker v Churchill [1986] FCA 88; (1986) 9 FCR 334; (1986) 65 ALR 107; (1986) 17 ATR 442; (1986) 9 ALD 345 Federal Court of Australia Australia - Commonwealth 26 Mar 1986 AustLII flag 60
Arno v Forsyth (1986) 9 FCR 576; 65 ALR 125 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 66
(1985) 8 FCR 334 (1985) 8 FCR 334 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 1
Parker v Churchill (1985) 9 FCR 316; (1985) 63 ALR 326 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 85
Brewer v Castles (No 3) [1984] FCA 59; 52 ALR 581 Federal Court of Australia Australia - Commonwealth circa 1984 AustLII flag 34
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 348
Sorby v The Commonwealth [1983] HCA 10; (1983) 152 CLR 281; (1983) 46 ALR 237; (1983) 57 ALJR 248 High Court of Australia Australia - Commonwealth 18 Mar 1983 AustLII flag 426
Baker v Campbell [1983] HCA 39; (1983) 153 CLR 52; (1983) 49 ALR 385; (1983) 57 ALJR 749; 14 ATR 713; 83 ATC 4,606 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 847
Pyneboard Pty Ltd v Trade Practices Commission [1982] FCA 17; (1982) 39 ALR 565; (1982) 57 FLR 368; [1982] ATPR 40-272; 1 TPR 38 Federal Court of Australia Australia - Commonwealth 24 Feb 1982 AustLII flag 91
Melbourne Home of Ford Pty Ltd v Trade Practices Commission (No 3) [1980] FCA 94; (1980) 47 FLR 163; [1980] ATPR 40-174; (1980) 31 ALR 519 Federal Court of Australia Australia - Commonwealth 21 Aug 1980 AustLII flag 34
Solosky v R (1979) 105 DLR 745 circa 1979 1
Viro v R [1978] HCA 9; (1978) 141 CLR 88; (1978) 18 ALR 257; (1978) 52 ALJR 418 High Court of Australia Australia - Commonwealth circa 1978 AustLII flag 314
Grant v Downs [1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198 High Court of Australia Australia - Commonwealth 26 Nov 1976 AustLII flag 1125
Deputy Commissioner of Taxation v Ganke (1975) 25 FLR 98; [1975] 1 NSWLR 252; (1975) 5 ATR 292 Australia circa 1975 Legal Online / Westlaw flag 51
Southwestern Indemnities Ltd v Bank of New South Wales [1973] HCA 52; (1973) 129 CLR 512; 1 ALR 517; (1973) 4 ATR 130; 47 ALJR 600 High Court of Australia Australia - Commonwealth 9 Nov 1973 AustLII flag 22
Royal Bank of Canada v IRC (1972) 1 All ER 225 United Kingdom circa 1972 LexisNexis flag 1
Royal Bank of Canada v Inland Revenue Commissioners (1972) 2 WLR 106 United Kingdom circa 1972 LexisNexis / Westlaw flag 1
Bone v Commissioner of Stamp Duties (1972) 2 NSWLR 651; [1973] AEGR 66 Australia - New South Wales circa 1972 LexisNexis AU flag 34
Commissioner of Inland Revenue v West-Walker [1954] NZLR 191 New Zealand circa 1954 LexisNexis flag 62
Rex v Power [1919] ArgusLawRp 98; (1919) 25 ALR 445 Argus Law Reports Australia 29 Oct 1919 AustLII flag 7
Dyson v AG (1912) 1 Ch 158 Court of Chancery United Kingdom circa 1912 LexisNexis / Westlaw flag 33
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 118
FCT v Australia and New Zealand Banking Group Ltd 143 CLR 499; 16 ALR 721; 52 ALJR 73; 8 ATR 140 Australia - Commonwealth circa 1988 Legal Online / Westlaw flag 206

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