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Cameron Brae Pty Ltd v Commissioner of Taxation   flag  6

[2006] FCA 918; (2006) 63 ATR 488
Federal Court of Australia
Australia - Commonwealth
21st July, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Ransley and Commissioner of Taxation (Taxation) [2018] AATA 4359 Administrative Appeals Tribunal Australia 21 Nov 2018 AustLII flag
Re Benstead Services Pty Ltd and FCT [2006] AATA 976; (2006) 64 ATR 1232 Administrative Appeals Tribunal Australia 17 Nov 2006 AustLII flag 3
Ransley v Deputy Commissioner of Taxation [2018] FCA 1796 Federal Court of Australia Australia - Commonwealth 21 Nov 2018 AustLII flag 2
MT 2008/D2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable [2008] ATODMTR MT2008/D2 Australian Taxation Office Australia - Commonwealth 14 May 2008 AustLII flag
FCT v Indooroopilly Children Services (Qld) Pty Ltd [2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369 Federal Court of Australia Australia - Commonwealth 22 Feb 2007 AustLII flag 54
R (Cth) v Petroulias (No 28) [2007] NSWSC 879 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB, s23
Fringe Benefits Tax Assessment Act 1986 (Cth) s40, s45, s67, s136
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s10, s45
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 141
Ransley v Deputy Commissioner of Taxation [2018] FCA 1796 Federal Court of Australia Australia - Commonwealth 21 Nov 2018 AustLII flag 2
MT 2008/D2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable [2008] ATODMTR MT2008/D2 Australian Taxation Office Australia - Commonwealth 14 May 2008 AustLII flag
FCT v Indooroopilly Children Services (Qld) Pty Ltd [2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369 Federal Court of Australia Australia - Commonwealth 22 Feb 2007 AustLII flag 54
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
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation [2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542 Federal Court of Australia Australia - Commonwealth 17 Oct 2005 AustLII flag 11
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Walstern Pty Ltd v Commissioner of Taxation [2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 136
Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577; (2002) 51 ATR 629 Federal Court of Australia Australia - Commonwealth 17 Dec 2002 AustLII flag 34
Kumagai Gumi Co Ltd v Commissioner of Taxation [1999] FCA 235; (1999) 90 FCR 274; (1999) 161 ALR 699; 41 ATR 363 Federal Court of Australia Australia - Commonwealth 19 Mar 1999 AustLII flag 24
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503 Federal Court of Australia Australia - Commonwealth 4 Nov 1993 AustLII flag 11
Commissioner of Taxation (Cth) v Roche [1991] FCA 606; 105 ALR 95; (1991) 22 ATR 828 Federal Court of Australia Australia - Commonwealth 9 Dec 1991 AustLII flag 10
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
R (Cth) v Petroulias (No 28) [2007] NSWSC 879 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2007 AustLII flag
Fetters on Trustees ’ Discretions (2002) 16 Trust Law International 214 Trust Law International circa 2002 Westlaw 1

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