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Reef Networks Pty Ltd v Deputy Commissioner of Taxation   flag 

[2003] FCA 1552
Federal Court of Australia
Australia - Commonwealth
22nd December, 2003

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5
Taxation Administration Act 1953 (Cth) s1, s8, s14ZZ, s14ZZO, s15
New Business Tax System (Capital Allowances) Act 2001 (Cth) s1
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
Goldsworthy Mining Ltd v FCT [1973] HCA 7; (1973) 128 CLR 199; 3 ATR 546; 47 ALJR 175 High Court of Australia Australia - Commonwealth 12 Apr 1973 AustLII flag 94
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
Quarries Ltd v FCT [1961] HCA 69; (1961) 106 CLR 310; [1962] ALR 160; (1961) 8 AITR 383; 12 ATD 256; 35 ALJR 310 High Court of Australia Australia - Commonwealth 14 Nov 1961 AustLII flag 28
Goldsworthy Mining Ltd v FCT [1975] HCA 3; (1975) 132 CLR 463; 5 ALR 139; 49 ALJR 32; 5 ATR 199 High Court of Australia Australia - Commonwealth 17 Feb 1975 AustLII flag 26
Inland Revenue Commissioners v West (1950) 31 Tax Cas 402 United Kingdom circa 1950 flag 4
Pettigrew v FCT (1990) 92 ALR 261 Australia circa 1990 LexisNexis AU flag 3

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