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Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation   flag  1

[2004] AATA 521; 56 ATR 1032
Administrative Appeals Tribunal
Australia
24th May, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 28

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.1
A New Tax System (Tax Administration) Act 1999 (Cth)
Estate Duty Assessment Act 1914 (Cth)
Navigation Act 1912 (Cth) sA189485.PDF.SINO_TEXT

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Triton Foundation v FCT (2003) 2003 ATC 2,107 Australia circa 2003 IntelliConnect flag 1
Property Services Industry Training Advisory Board Ltd v FCT (1999) 99 ATC 2,076 Australia circa 1999 IntelliConnect flag 1
Re Tennant [1996] NZHC 2050; [1996] 2 NZLR 633 High Court of New Zealand New Zealand 10 May 1996 NZLII flag 35
Barclay v de Lacy [1996] 2 Qd R 112; (1995) 31 ATR 123 Australia - Queensland circa 1996 LexisNexis AU flag 7
Vancouver Regional FreeNet Association v MNR (CA) 1996 3 FC 880 Federal Court of Canada Canada circa 1996 CanLII flag 5
Commissioners of Inland Revenue v Oldham Training and Enterprise Council (1996) 69 Tax Cas 231 United Kingdom circa 1996 flag 14
Cronulla Sutherland Leagues Club Ltd v FCT (1990) 90 ATC 4,215 Australia circa 1990 IntelliConnect flag 2
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Brisbane City Council v Attorney-General (Qld) (1978) 19 ALR 681 Australia circa 1978 LexisNexis AU flag 11
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
Renmark Fruitgrowers Co-operated Ltd v FCT [1969] HCA 56; 121 CLR 501; (1969) 1 ATR 385; 43 ALJR 454 High Court of Australia Australia - Commonwealth 17 Nov 1969 AustLII flag 11
Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation [1967] UKHL 3; [1968] AC 138; [1967] 3 All ER 215 House of Lords United Kingdom 26 Jul 1967 BAILII flag 61
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
Thompson v FCT [1959] HCA 66; (1959) 102 CLR 315; [1960] ALR 184; 33 ALJR 384 High Court of Australia Australia - Commonwealth 4 Dec 1959 AustLII flag 60
A & S Ruffy Pty Ltd v FCT [1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60 High Court of Australia Australia - Commonwealth 30 Apr 1958 AustLII flag 27
[1954] 1 Ch D 581 [1954] 1 Ch D 581 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 1
Re Koettgen's Will Trusts [1954] 1 Ch 252 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 7
Congregational Union of New South Wales v Thistlethwayte [1952] HCA 48; (1952) 87 CLR 375; [1952] ALR 729 High Court of Australia Australia - Commonwealth 29 Aug 1952 AustLII flag 75
Salvation Army (Victoria) Property Trust v Fern Tree Gully Corporation [1952] HCA 4; (1952) 85 CLR 159; [1952] ALR 85 High Court of Australia Australia - Commonwealth 5 Mar 1952 AustLII flag 119
Crystal Palace Trustees v Minister of Town and Country Planning [1950] 2 Ch D 857 Court of Chancery United Kingdom circa 1950 LexisNexis / Westlaw flag 3
Royal Australasian College of Surgeons v FCT [1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 72
Royal Choral Society v Commissioners of Inland Revenue [1943] 2 All ER 101 United Kingdom circa 1943 LexisNexis flag 23
[1938] Ch 494 [1938] Ch 494 Court of Chancery United Kingdom circa 1938 LexisNexis / Westlaw flag 1
Re Spence [1938] Ch 96; [1937] 3 All ER 684 Court of Chancery United Kingdom circa 1938 LexisNexis / Westlaw flag 9
Re Smith [1932] 1 Ch 153 Court of Chancery United Kingdom circa 1932 LexisNexis / Westlaw flag 20
Re Income Tax Acts (No 1) [1930] ArgusLawRp 22; [1930] VicLawRp 14; [1930] VLR 211; 36 ALR 192 Argus Law Reports Australia 5 May 1930 AustLII flag 37
Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 United Kingdom circa 1928 LexisNexis / Westlaw flag 45
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia 19 Nov 1925 AustLII flag 42
White, In re; White v White [1893] UKLawRpCh 22; [1893] 2 Ch 41 Court of Chancery United Kingdom 8 Feb 1893 CommonLII flag 30
[1891] AC 531 [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] Tax Cas 58 United Kingdom circa 1891 flag 1
Attorney-General v M'Carthy [1886] VicLawRp 120; (1886) 12 VLR 535 Australia - Victoria 29 Jun 1886 AustLII flag 4

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