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Rataplan Pty Ltd v Commissioner of Taxation   flag  3

[2004] FCA 920
Federal Court of Australia
Australia - Commonwealth
14th July, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
GSTD 2020/1 - Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ? [2020] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
GSTD 2020/1 - Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ? [2020] ATOGSTD GSTD2020/1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Westrac Equipment Pty Ltd v Commissioner of Taxation [2004] FCA 921 Federal Court of Australia Australia - Commonwealth 14 Jul 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s70B
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
European Bank Ltd v Citibank Ltd [2004] NSWCA 76; (2004) 60 NSWLR 153; (2004) 1 BFRA 178 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Mar 2004 AustLII flag 18
Ashton Mining Ltd v FCT [2000] FCA 590; (2000) 44 ATR 249 Federal Court of Australia Australia - Commonwealth 8 May 2000 AustLII flag 9
Akai Pty Ltd v People's Insurance Co Ltd [1996] HCA 39; (1996) 188 CLR 418; (1996) 141 ALR 374; (1996) 71 ALJR 156; (1997) 9 ANZ Insurance Cases 61-347; [1997] 2 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 201
Haque v Haque (No 2) [1965] HCA 38; (1965) 114 CLR 98; [1966] ALR 553; (1965) 39 ALJR 144 High Court of Australia Australia - Commonwealth 29 Jul 1965 AustLII flag 68
Gas & Fuel Corporation (Vic) v Comptroller of Stamps [1964] VicRp 77; [1964] VR 617 Australia - Victoria 23 Mar 1964 AustLII flag 13
Henty House Pty Ltd (In Voluntary Liquidation) v FCT [1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 36
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
Bonython v The Commonwealth [1950] UKPCHCA 3; (1950) 81 CLR 486 Privy Council Australia 30 Oct 1950 AustLII flag 53
R v Regos [1947] HCA 19; (1947) 74 CLR 613; [1947] ALR 308; (1947) 21 ALJR 110 High Court of Australia Australia - Commonwealth 9 Jun 1947 AustLII flag 89
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Hamlyn & Co v Talisker Distillery [1894] UKLawRpAC 29; [1894] AC 202 United Kingdom 10 May 1894 CommonLII flag 44
Pinnel's Case [1572] EngR 290; 77 ER 237; (1572-1616) 5 Co Rep 117 King's Bench United Kingdom circa 1572 CommonLII flag 64
Cannane v Official Trustee In Bankruptcy (1996) 65 FCR 453; (1996) 136 ALR 406 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 16
Burrill v Commissioner of Taxation (1996) 67 FCR 519; (1996) 33 ATR 133 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 23
Allstate Life Insurance Co v Australia and New Zealand Banking Group Ltd (No 6) (1996) 64 FCR 79; (1996) 137 ALR 138 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 92
Benwerrin Developments Pty Ltd v Commissioner of Taxation (Cth) 53 FLR 329; (1981) 39 ALR 229; (1981) 12 ATR 335 Australia circa 1981 Legal Online / Westlaw flag 4
[1558-1774] All Er 612 [1558-1774] All ER 612 United Kingdom circa 1558 LexisNexis flag 3
Amin Rasheed Shipping Corporation v Kuwait Insurance Co (The Al Wahab) [1984] AC 50; [1983] 2 All ER 884; [1983] 3 WLR 241; [1983] 2 Lloyds Rep 365 United Kingdom circa 1984 LexisNexis / Westlaw flag 154
Re United Railways of the Havana and Regla Warehouses Ltd [1960] Ch 52; [1959] 1 All ER 214 Court of Chancery United Kingdom circa 1960 LexisNexis / Westlaw flag 52
Inland Revenue Commissioners v Buchanan [1958] Ch 289 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 8
re Banque des Marchands de Moscou (Koupetschesky) [1958] Ch 182 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 6
Kahler v Midland Bank Ltd [1950] AC 24; [1949] 2 All ER 621 United Kingdom circa 1950 LexisNexis / Westlaw flag 33
Mattinson v Multiplo Incubators Pty Ltd [1977] 1 NSWLR 368; [1977] WCR (NSW) 11 Australia - New South Wales circa 1977 LexisNexis AU flag 39
United States Fidelity & Guaranty Co v Bimco Iron & Metal Corporation 464 SW 2d 353 US circa 1981 9
Victoria Bank & Trust Co v Brady 779 SW 2d 893 US circa 1981 6
Gage v Langford 582 SW 2d 203 US circa 1981 1
Burton v National Bank of Commerce of Dallas 679 SW 2d 115 US circa 1981 1
Tenneco Inc v Enterprise Products Co 925 SW 2d 640 US circa 1981 3
Sedona Contracting Inc v Ford, Powell & Carson, Inc 995 SW 2d 192 US circa 1981 1

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