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CTC Resources NL v Commissioner of Taxation   flag  48

[1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403
Federal Court of Australia
Australia - Commonwealth
3rd March, 1994

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tonakie v Director of Professional Services Review [2024] FCAFC 60 Federal Court of Australia Australia - Commonwealth 24 May 2024 AustLII flag 1
Miller v Minister for Immigration, Citizenship and Multicultural Affairs [2022] FCAFC 183; (2022) 295 FCR 254 Federal Court of Australia Australia - Commonwealth 15 Nov 2022 AustLII flag 4
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Landcom v Commissioner of Taxation [2022] FCA 510 Federal Court of Australia Australia - Commonwealth 9 May 2022 AustLII flag 3
Pitman and Commissioner of Taxation (Taxation) [2020] AATA 5308 Administrative Appeals Tribunal Australia 21 Dec 2020 AustLII flag
Progress Engineering Co Pty Ltd and Commissioner of Taxation [2020] AATA 4726 Administrative Appeals Tribunal Australia 26 Nov 2020 AustLII flag
BAC Holdings Ltd v Commissioner of Taxation [2020] FCA 413 Federal Court of Australia Australia - Commonwealth 31 Mar 2020 AustLII flag 2
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Commissioner of Taxation v Hacon Pty Ltd [2017] FCAFC 181 Federal Court of Australia Australia - Commonwealth 23 Nov 2017 AustLII flag
Hacon v Commissioner of Taxation [2017] FCA 659 Federal Court of Australia Australia - Commonwealth 19 Jun 2017 AustLII flag 2
News Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCA 645; (2017) 105 ATR 874 Federal Court of Australia Australia - Commonwealth 8 Jun 2017 AustLII flag 6
Rosgoe Pty Ltd v Commissioner of Taxation [2015] FCA 1231 Federal Court of Australia Australia - Commonwealth 13 Nov 2015 AustLII flag 6
Re Van Gestel and Commissioner of Taxation [2014] AATA 396 Administrative Appeals Tribunal Australia 20 Jun 2014 AustLII flag 1
Sanctuary Australasia Pty Ltd v Commissioner of Taxation [2013] AATA 371; (2013) 92 ATR 207 Administrative Appeals Tribunal Australia 4 Jun 2013 AustLII flag 3
Chief Commissioner of State Revenue v Print National Pty Ltd [2013] NSWCA 96; (2013) 83 NSWLR 555; (2013) 91 ATR 258 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Apr 2013 AustLII flag 13
Triple R Waste Management and Commissioner of Taxation [2013] AATA 99; (2013) 59 AAR 165 Administrative Appeals Tribunal Australia 26 Feb 2013 AustLII flag 11
Grapsas v Commissioner of Taxation [2011] FCA 1465 Federal Court of Australia Australia - Commonwealth 15 Dec 2011 AustLII flag 1
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR TR2011/5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Coddington v Commonwealth Bank of Australia [2010] NSWSC 1330 Supreme Court of New South Wales Australia - New South Wales 23 Nov 2010 AustLII flag
YWXJ and Commissioner of Taxation, Re [2010] AATA 326; (2010) 115 ALD 457 Administrative Appeals Tribunal Australia 4 May 2010 AustLII flag 3
Sahab Holdings Pty Ltd v Registrar General [2009] NSWSC 1143; (2009) 75 NSWLR 629 Supreme Court of New South Wales Australia - New South Wales 26 Oct 2009 AustLII flag 13
Waverley Council v Commissioner of Taxation [2009] AATA 442; [2009] ATC 10-095; (2009) 73 ATR 243 Administrative Appeals Tribunal Australia 19 Jun 2009 AustLII flag 6
Re Hickey and FCT [2009] AATA 347; (2009) 75 ATR 660 Administrative Appeals Tribunal Australia 14 May 2009 AustLII flag 3
R v Petroulias (No 30) [2007] NSWSC 1119; (2007) 214 FLR 311 Supreme Court of New South Wales Australia - New South Wales 8 Oct 2007 AustLII flag 2
Indooroopilly Children Services (Qld) Pty Ltd v Commissioner of Taxation [2006] FCA 734; 63 ATR 106 Federal Court of Australia Australia - Commonwealth 14 Jun 2006 AustLII flag 6
Property Applicants and Commissioner of Taxation [2006] AATA 441; 62 ATR 1233 Administrative Appeals Tribunal Australia 23 May 2006 AustLII flag 1
Corporate Business Centres International Pty Ltd v Commissioner of Taxation [2004] FCA 458; (2004) 137 FCR 108; 55 ATR 476 Federal Court of Australia Australia - Commonwealth 20 Apr 2004 AustLII flag 7
Dolby v Commissioner of Taxation [2002] FCA 1065; 121 FCR 303; 51 ATR 272 Federal Court of Australia Australia - Commonwealth 29 Aug 2002 AustLII flag 2
Allied Express Transport Pty Ltd v Humphrey [2002] QIC 14; (2002) 169 QGIG 569 Queensland Industrial Court Australia - Queensland 8 Apr 2002 AustLII flag 5
Commissioner of Taxation v Executors of the Estate of Subrahmanyam [2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29 Federal Court of Australia Australia - Commonwealth 19 Dec 2001 AustLII flag 19
Sommer and Commissioner of Taxation [2001] AATA 901; 48 ATR 1127 Administrative Appeals Tribunal Australia 15 Aug 2001 AustLII flag 2
Krampel Newman Partners Pty Ltd v Commissioner of Taxation [2001] FCA 976; 113 FCR 306; 47 ATR 526 Federal Court of Australia Australia - Commonwealth 26 Jul 2001 AustLII flag 5
Carter v Commissioner of Taxation [2001] FCA 575; (2001) 109 FCR 215; 47 ATR 133 Federal Court of Australia Australia - Commonwealth 16 May 2001 AustLII flag 12
Grice Holdings Pty Ltd v Commissioner of Taxes [2000] NTSC 88 Supreme Court of the Northern Territory Australia - Northern Territory 23 Oct 2000 AustLII flag
McDonald ’ s Australia v Commissioner of Taxes [2000] NTSC 72 Supreme Court of the Northern Territory Australia - Northern Territory 8 Sep 2000 AustLII flag
NT96/164 and Commissioner of Taxation A [1998] AATA 621; 41 ATR 1001 Administrative Appeals Tribunal Australia 11 Aug 1998 AustLII flag
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
McCallum v Commissioner of Taxation [1997] FCA 533; (1997) 75 FCR 458; 145 ALR 446; (1997) 36 ATR 256 Federal Court of Australia Australia - Commonwealth 19 Jun 1997 AustLII flag 59
TR 97/11 - Income tax: am I carrying on a business of primary production? [1997] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/11 - Income tax: am I carrying on a business of primary production? [1997] ATOTR TR97/11 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Proceeding in Certainty: Tax Rulings" (2017) 89 Australian Institute of Administrative Law Forum 91 Marks, David W Australia circa 2017 AustLII flag
"Practical Injustice in the Context of Private Tax Rulings" (2016) 39 University of New South Wales Law Journal 1096 Azzi, John Australia circa 2016 AustLII flag 1
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag
"Binding Rulings in New Zealand - An Assessment of the First Ten Years" (2006) 12 Canterbury Law Review 273 Sawyer, Adrian New Zealand circa 2006 NZLII flag
"The Bishops, The Doctor, His Patient and the Attorney-General: The Conclusion of the McBain Litigation" (2002) 30 (3) Federal Law Review 507 Walker, Kristen Australia circa 2002 AustLII flag
"The Commissioner's Powers: Democracy Fraying at the Edges?" [1994] RevenueLawJl 7 Bentley, Duncan Australia circa 1994 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial (Cth) s5, s6, s12
Fringe Benefits Tax Act 1986 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
of Australia Act 1976 (Cth) s19, s20
Income Tax Assessment Act 1936 (Cth) s6, s63
Judiciary Act 1903 (Cth) s39B, s76, s78B
Taxation Administration Act 1953 (Cth) s6, s14ZL, s14ZQ, s14ZY, s14ZZ, s14ZZO, s14ZZP, s14ZZS
Commonwealth Conciliation and Arbitration Act 1904 (Cth)
Estate Duty Assessment (Cth)
Duty Assessment Act 1941 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment (Cth)
Land Tax Assessment Act 1910 (Cth)
Land Tax Assessment Act 1927 (Cth)
Pay-roll Tax (Territories) Assessment (Cth)
Representation (Cth)
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth) s4
Trade Marks Act 1905 (Cth)
(Administration) Act 1964 (Cth)
Court Rules (Cth)
Regulation (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ainsworth v Criminal Justice Commission [1992] HCA 10; (1992) 175 CLR 564; (1992) 106 ALR 11; (1992) 66 ALJR 271; 59 A Crim R 255 High Court of Australia Australia - Commonwealth 9 Apr 1992 AustLII flag 1665
[1992] Fca 474; (1992) 38 FCR 248 [1992] FCA 474; (1992) 38 FCR 248 Federal Court of Australia Australia - Commonwealth circa 1992 AustLII flag 17
Mellifont v Attorney-General (Qld) [1991] HCA 53; (1991) 173 CLR 289; 104 ALR 89; 66 ALJR 107; 57 A Crim R 256 High Court of Australia Australia - Commonwealth 12 Dec 1991 AustLII flag 181
Re Australian Elizabethan Theatre Trust [1991] FCA 344; (1991) 30 FCR 491; (1991) 102 ALR 681; 5 ACSR 587; 5 ASCR 587 Federal Court of Australia Australia - Commonwealth 2 Aug 1991 AustLII flag 155
Harris v Caladine [1991] HCA 9; (1991) 172 CLR 84; [1991] FLC 92-217; 99 ALR 193; (1991) 65 ALJR 280; 14 Fam LR 593 High Court of Australia Australia - Commonwealth 17 Apr 1991 AustLII flag 778
O'Toole v Charles David Pty Ltd (1991) 171 CLR 232 Australia - Commonwealth circa 1991 Legal Online / Westlaw flag 276
Grace Bros Pty Ltd v Magistrates of the Local Courts of New South Wales [1989] FCA 498; 23 FCR 68; 91 ALR 259; (1990) 20 ALD 361; 18 IPR 630; [1990] ASC 58; [1990] ATPR 41-044 Federal Court of Australia Australia - Commonwealth 8 Dec 1989 AustLII flag 16
Murphy v Farmer [1988] HCA 31; (1988) 165 CLR 19; (1988) 79 ALR 1; (1988) 62 ALJR 420 High Court of Australia Australia - Commonwealth 30 Jun 1988 AustLII flag 160
Australian Building Construction Employees' & Builders' Labourers Federation v Commonwealth [1986] HCA 47; (1986) 161 CLR 88; 66 ALR 363; 60 ALJR 584 High Court of Australia Australia - Commonwealth 13 Aug 1986 AustLII flag 79
Re British Columbia Development Corporation and Friedmann (1984) 14 DLR (4th) 129 Canada circa 1984 flag 7
Fencott v Muller [1983] HCA 12; (1983) 152 CLR 570; (1983) 46 ALR 41; (1983) 57 ALJR 317; [1983] ATPR 40-350; 5 TPR 171 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 856
Swain v The Law Society [1983] 1 AC 598; [1982] 2 All ER 827 United Kingdom circa 1983 LexisNexis / Westlaw flag 69
Commissioner of Inland Revenue v Lemmington Holdings Ltd [1982] 1 NZLR 517 New Zealand circa 1982 LexisNexis flag 37
Minister for Immigration and Ethnic Affairs v Pochi [1981] HCA 58; (1981) 149 CLR 139; (1981) 36 ALR 561; (1981) 55 ALJR 706; 4 ALD 163 High Court of Australia Australia - Commonwealth 19 Oct 1981 AustLII flag 41
Philip Morris Inc v Adam P Brown Male Fashions Pty Ltd [1981] HCA 7; (1981) 148 CLR 457; (1981) 33 ALR 465; 55 ALJR 120; [1981] ATPR 40-197 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 582
Commissioner of Taxation (Cth) v Offshore Oil NL [1925] ArgusLawRp 78; 49 FLR 159; 32 ALR 193 Argus Law Reports Australia 3 Oct 1980 AustLII flag 4
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
R v Federal Court of Australia; Ex parte Pilkington ACI (Operations) Pty Ltd [1978] HCA 60; (1978) 142 CLR 113; 23 ALR 69; 53 ALJR 230; [1978] ATPR 40-093 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 96
Re Tooth & Co Ltd (No 2) [1978] FCA 36; (1978) 34 FLR 112 Federal Court of Australia Australia - Commonwealth 20 Sep 1978 AustLII flag 24
Rogers v Commissioner of Patents [1910] HCA 19; (1910) 10 CLR 701; 17 ALR 73; 33 FLR 53; 8 ATR 227 High Court of Australia Australia - Commonwealth 8 Dec 1977 AustLII flag 18
Attorney-General for New South Wales; Ex rel McKellar v The Commonwealth of Australia (1977) 139 CLR 527 Australia - Commonwealth circa 1977 Legal Online / Westlaw flag 38
"The High Court of Australia and advisory opinions" (1977) 51 Australian Law Journal 112 Australian Law Journal Australia circa 1977 Legal Online flag 7
Commonwealth v Queensland [1975] HCA 43; (1975) 134 CLR 298; (1975) 7 ALR 351; (1976) 50 ALJR 189 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 75
R v Humby; Ex parte Rooney (1973) 129 CLR 231 Australia - Commonwealth circa 1973 Legal Online / Westlaw flag 80
Forster v Jododex Australia Pty Ltd [1972] HCA 61; (1972) 127 CLR 421; [1972-73] ALR 1303; 46 ALJR 701 High Court of Australia Australia - Commonwealth 1 Dec 1972 AustLII flag 816
Commonwealth v Sterling Nicholas Duty Free Pty Ltd [1972] HCA 19; (1972) 126 CLR 297; [1972-73] ALR 23; (1972) 46 ALJR 241 High Court of Australia Australia - Commonwealth 29 Feb 1972 AustLII flag 125
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 139
"Declaratory Judgment in Australia and the United States" (1957-1958) 1 Melbourne University Law Review 207 Melbourne University Law Review Australia circa 1958 AustLII flag 2
Attorney-General for Australia v R [1957] AC 288 United Kingdom circa 1957 LexisNexis / Westlaw flag 83
R v Kirby; Ex parte Boilermakers' Society of Australia [1956] HCA 10; (1956) 94 CLR 254; [1956] ALR 163 High Court of Australia Australia - Commonwealth 2 Mar 1956 AustLII flag 724
Steele v Defence Forces Retirement Benefits Board [1955] HCA 34; (1955) 92 CLR 177; [1955] ALR 661 High Court of Australia Australia - Commonwealth 22 Jun 1955 AustLII flag 27
Saffron v R [1953] HCA 51; (1953) 88 CLR 523 High Court of Australia Australia - Commonwealth 7 Sep 1953 AustLII flag 22
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 200
Australian Communist Party v Commonwealth [1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129 High Court of Australia Australia - Commonwealth 9 Mar 1951 AustLII flag 659
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag 755
Toowoomba Foundry Pty Ltd v The Commonwealth [1945] HCA 15; (1945) 71 CLR 545; [1945] ALR 282 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 53
R v Commonwealth Court of Conciliation and Arbitration; Ex parte Barrett [1945] HCA 50; (1945) 70 CLR 141; [1945] ALR 245 High Court of Australia Australia - Commonwealth 30 Jul 1945 AustLII flag 338
Attorney-General (Vic) v Commonwealth [1935] HCA 31; (1935) 52 CLR 533; [1935] ALR 246 High Court of Australia Australia - Commonwealth 23 May 1935 AustLII flag 50
Tasmania v Victoria [1935] HCA 4; (1935) 52 CLR 157; [1935] ALR 157; [1935] ALN 157 High Court of Australia Australia - Commonwealth 6 Mar 1935 AustLII flag 71
Australian Commonwealth Shipping Board v Federated Seamen's Union of Australasia [1925] HCA 27; (1925) 36 CLR 442; 31 ALR 352 High Court of Australia Australia - Commonwealth 13 Aug 1925 AustLII flag 79
In re Judiciary and Navigation Acts [1921] HCA 20; (1921) 29 CLR 257; 27 ALR 193 High Court of Australia Australia - Commonwealth 16 May 1921 AustLII flag 609
Russian Commercial and Industrial Bank v British Bank for Foreign Trade Ltd [1921] 2 AC 438; [1921] All ER 329 United Kingdom circa 1921 LexisNexis / Westlaw flag 386
Commonwealth v Queensland [1920] HCA 79; (1920) 29 CLR 1; 27 ALR 73 High Court of Australia Australia - Commonwealth 6 Dec 1920 AustLII flag 54
South Australia v Victoria [1911] HCA 17; (1911) 12 CLR 667; 17 ALR 206 High Court of Australia Australia - Commonwealth 22 May 1911 AustLII flag 123
Huddart, Parker & Co Pty Ltd v Moorehead [1909] HCA 36; (1909) 8 CLR 330; 15 ALR 241; 345 ALJR 485 High Court of Australia Australia - Commonwealth 7 Jun 1909 AustLII flag 510
Bruce v The Commonwealth Trade Marks Label Association [1907] HCA 41; (1907) 4 CLR 1569; 13 ALR 582 High Court of Australia Australia - Commonwealth 13 Sep 1907 AustLII flag 18
Davies v Western Australia [1904] HCA 46; (1904) 2 CLR 29; 11 ALR 73 High Court of Australia Australia - Commonwealth 23 Dec 1904 AustLII flag 55
Attorney-General for Ontario v Hamilton Street Railway Co [1903] UKLawRpAC 34; [1903] AC 524 United Kingdom 14 Jul 1903 CommonLII flag 29
California v San Pablo & Tulare RR 149 US 308; 37 L Ed 747; 13 SCt 876 United States Supreme Court United States 10 May 1893 WorldLII flag 81
56 Australian Law Journal 2 56 Australian Law Journal 2 Australian Law Journal Australia circa 1990 Legal Online flag 1

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