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Commissioner of Taxation v Pratt Holdings Pty Ltd   flag  23

[2003] FCA 6; (2003) 195 ALR 717; 51 ATR 593
Federal Court of Australia
Australia - Commonwealth
10th January, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Pratt Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 122; (2004) 136 FCR 357; (2004) 207 ALR 217; 56 ATR 128 Federal Court of Australia Australia - Commonwealth 12 May 2004 AustLII flag 262
Commissioner of Taxation (Cth) v Pratt Holdings Pty Ltd [2005] FCA 1247; (2005) 225 ALR 266; (2005) 60 ATR 466 Federal Court of Australia Australia - Commonwealth 5 Sep 2005 AustLII flag 150
DSE (Holdings) Pty Ltd v InterTAN Inc [2003] FCA 1191; (2003) 135 FCR 151; (2003) 203 ALR 348 Federal Court of Australia Australia - Commonwealth 30 Oct 2003 AustLII flag 138
Australian Competition and Consumer Commission v Lux Pty Ltd [2003] FCA 89 Federal Court of Australia Australia - Commonwealth 18 Feb 2003 AustLII flag 45
Australian Competition and Consumer Commission v NSW Ports Operations Hold Co Pty Ltd [2020] FCA 1232 Federal Court of Australia Australia - Commonwealth 27 Aug 2020 AustLII flag 39
Commissioner of Taxation v Pratt Holdings Pty Ltd [2003] FCA 178 Federal Court of Australia Australia - Commonwealth 11 Mar 2003 AustLII flag 34
Westpac Banking Corporation v 789TEN Pty Ltd [2005] NSWCA 321; (2005) 55 ACSR 519 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Sep 2005 AustLII flag 20
Colefax v Department of Education and Communities [2013] NSWADT 75 Administrative Decisions Tribunal Australia - New South Wales 11 Apr 2013 AustLII flag 17
Cox; Secretary, Department of Agriculture, Water and the Environment and (Freedom of information) [2023] AATA 375 Administrative Appeals Tribunal Australia 9 Mar 2023 AustLII flag 14
Commissioner of Taxation v PricewaterhouseCoopers [2022] FCA 278 Federal Court of Australia Australia - Commonwealth 25 Mar 2022 AustLII flag 10
Temwell Pty Ltd v DKGR Holdings Pty Ltd [2003] FCA 948 Federal Court of Australia Australia - Commonwealth 9 Sep 2003 AustLII flag 10
Roberts-Smith v Fairfax Media Publications Pty Ltd (No 23) [2021] FCA 1460; (2021) 157 ACSR 438 Federal Court of Australia Australia - Commonwealth 23 Nov 2021 AustLII flag 9
DBCT Management Pty Ltd v McConnell Dowell Constructors (Aust) Pty Ltd and Geosea Australia Pty Ltd Joint Venture [2021] FCA 512 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 9
Microsoft Corporation v Ben Zhong Fan [2003] FCA 1026 Federal Court of Australia Australia - Commonwealth 10 Oct 2003 AustLII flag 9
Commonwealth DPP v Citigroup Global Markets Australia Pty Ltd (No 3 - privilege claims) [2021] FCA 1208 Federal Court of Australia Australia - Commonwealth 8 Oct 2021 AustLII flag 8
789TEN Pty Ltd v Westpac Banking Corporation Ltd [2005] NSWSC 123; (2005) 215 ALR 131; (2005) 53 ACSR 242 Supreme Court of New South Wales Australia - New South Wales 8 Mar 2005 AustLII flag 8
Diawara v National Australia Bank Ltd [2023] FCA 1048 Federal Court of Australia Australia - Commonwealth 8 Sep 2023 AustLII flag
Patrick and Chief Executive Officer, Services Australia (Freedom of information) [2022] AATA 4416 Administrative Appeals Tribunal Australia 20 Dec 2022 AustLII flag
Department of Treasury and Finance 2022/00548 [2022] SAOmbFOI 3 Australia 29 Jul 2022 AustLII flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
Uniform Evidence Law [2005] ALRC 102 Australian Law Reform Commission Australia circa 2005 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"The Recognition and Protection of Aboriginal Interests in NSW Rivers" (2004) 3 Journal of Indigenous Policy 37 Behrendt, Jason; Thompson, Peter Australia circa 2004 AustLII flag 3
"Prospects For A Tax Advisors' Privilege In Australia" [2005] JlATaxTA 28 Kendall, Keith Australia circa 2005 AustLII flag
"Table of Cases" [2004] AUMPLawAYbk 1 Editors Australia circa 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Australian Competition and Consumer Commission v NSW Ports Operations Hold Co Pty Ltd [2020] FCA 1232 Federal Court of Australia Australia - Commonwealth 27 Aug 2020 AustLII flag 39
GSA Industries (Aust) Pty Ltd v Constable [2001] QSC 180; [2002] 2 Qd R 146 Supreme Court of Queensland Australia - Queensland 15 Jun 2001 AustLII flag 36
Commissioner of Taxation v Pratt Holdings Pty Ltd [2003] FCA 178 Federal Court of Australia Australia - Commonwealth 11 Mar 2003 AustLII flag 34
Price Waterhouse v BCCI Holdings (Luxembourg) SA [1992] BCLC 583 United Kingdom circa 1992 LexisNexis flag 31
Lyell v Kennedy (No 2) (1883) 9 AC 81 United Kingdom circa 1883 LexisNexis / Westlaw flag 31
United States v Schwimmer 892 F2d 237; 29 Fed REvid Serv 434 United States Court of Appeals, Second Circuit United States 27 Dec 1989 WorldLII flag 21
Westpac Banking Corporation v 789TEN Pty Ltd [2005] NSWCA 321; (2005) 55 ACSR 519 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Sep 2005 AustLII flag 20
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
Colefax v Department of Education and Communities [2013] NSWADT 75 Administrative Decisions Tribunal Australia - New South Wales 11 Apr 2013 AustLII flag 17
Mudgway v New Zealand Insurance Co Ltd HC Whangarei A99/84 [1987] NZHC 1825; [1988] 2 NZLR 283; 5 ANZ Insurance Cases 75,151 High Court of New Zealand New Zealand 15 Jul 1987 NZLII flag 16
Cox; Secretary, Department of Agriculture, Water and the Environment and (Freedom of information) [2023] AATA 375 Administrative Appeals Tribunal Australia 9 Mar 2023 AustLII flag 14
C-C Bottlers Ltd v Lion Nathan Ltd [1993] 2 NZLR 445 New Zealand circa 1993 LexisNexis flag 13
Commissioner of Taxation v PricewaterhouseCoopers [2022] FCA 278 Federal Court of Australia Australia - Commonwealth 25 Mar 2022 AustLII flag 10
Temwell Pty Ltd v DKGR Holdings Pty Ltd [2003] FCA 948 Federal Court of Australia Australia - Commonwealth 9 Sep 2003 AustLII flag 10
Roberts-Smith v Fairfax Media Publications Pty Ltd (No 23) [2021] FCA 1460; (2021) 157 ACSR 438 Federal Court of Australia Australia - Commonwealth 23 Nov 2021 AustLII flag 9
DBCT Management Pty Ltd v McConnell Dowell Constructors (Aust) Pty Ltd and Geosea Australia Pty Ltd Joint Venture [2021] FCA 512 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 9
Microsoft Corporation v Ben Zhong Fan [2003] FCA 1026 Federal Court of Australia Australia - Commonwealth 10 Oct 2003 AustLII flag 9
Three Rivers District Council v The Governor and Co of the Bank of England (No 7) [2002] EWHC 2730 (Comm); [2002] All ER (D) 201 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 9
Grand Jury Proceedings Under Seal v United States Grand Jury Proceedings Under Seal 947 F2d 1188; 34 Fed REvid Serv 470; 68 AFTR2d 91-5950 United States Court of Appeals, Fourth Circuit United States 30 Oct 1991 WorldLII flag 9
Commonwealth DPP v Citigroup Global Markets Australia Pty Ltd (No 3 - privilege claims) [2021] FCA 1208 Federal Court of Australia Australia - Commonwealth 8 Oct 2021 AustLII flag 8
789TEN Pty Ltd v Westpac Banking Corporation Ltd [2005] NSWSC 123; (2005) 215 ALR 131; (2005) 53 ACSR 242 Supreme Court of New South Wales Australia - New South Wales 8 Mar 2005 AustLII flag 8
Leader Westernport Printing Pty Ltd t/as Waverley Offset Publishing Group v IPD Instant & Duplicating Pty Ltd (1988) 5 ANZ Insurance Cases 60-856 circa 1988 5
"The Recognition and Protection of Aboriginal Interests in NSW Rivers" (2004) 3 Journal of Indigenous Policy 37 Behrendt, Jason; Thompson, Peter Australia circa 2004 AustLII flag 3
Three Rivers DC v Bank of England [2002] EWHC 2730 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 3
Macedonia Pty Ltd v FCT (1987) 87 ATC 4,565 Australia circa 1987 IntelliConnect flag 2
Re Sokolov (1968) 70 DLR (2d) 324 Canada circa 1968 flag 2
[2002] FCT 649 [2002] FCT 649 Fedeal Court of Canada Canada circa 2002 CanLII flag 1
(1970) 70 DTC 6361 (1970) 70 DTC 6361 Canada circa 1970 flag 1
Gregory v Canada 92 DTC 6518; [1992] 2 CTC 250 Canada circa 2004 flag 1
Diawara v National Australia Bank Ltd [2023] FCA 1048 Federal Court of Australia Australia - Commonwealth 8 Sep 2023 AustLII flag
Patrick and Chief Executive Officer, Services Australia (Freedom of information) [2022] AATA 4416 Administrative Appeals Tribunal Australia 20 Dec 2022 AustLII flag
Department of Treasury and Finance 2022/00548 [2022] SAOmbFOI 3 Australia 29 Jul 2022 AustLII flag
"Prospects For A Tax Advisors' Privilege In Australia" [2005] JlATaxTA 28 Kendall, Keith Australia circa 2005 AustLII flag
Uniform Evidence Law [2005] ALRC 102 Australian Law Reform Commission Australia circa 2005 AustLII flag
"Table of Cases" [2004] AUMPLawAYbk 1 Editors Australia circa 2004 AustLII flag

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