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Commissioner of Taxation v Reliance Carpet Co Pty Ltd     84

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Leakes Road Property Development Pty Ltd v Brasse	[2024] VSCA 34	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	26 Mar 2024	AustLII
Liew v Barthelmess	[2024] NSWDC 344	District Court of New South Wales	Australia - New South Wales	13 Aug 2024	AustLII		1
Pidorenko v Minister for Immigration, Citizenship and Multicultural Affairs	[2024] FedCFamC2G 525	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	11 Jun 2024	AustLII
Castaway Avenue Pty Ltd v CSC1957 Investments Pty Ltd	[2023] VSCA 30	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Feb 2023	AustLII		4
Gayed v Yuan	[2023] VCC 1992	County Court of Victoria	Australia - Victoria	2 Nov 2023	AustLII		1
Retirement Village Bargo Pty Ltd v Anwar	[2023] NSWSC 209; (2023) 21 BPR 44,177	Supreme Court of New South Wales	Australia - New South Wales	14 Mar 2023	AustLII		1
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation	[2023] FCA 257	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII		2
Container Homes Designer Domain Pty Ltd and Commissioner of Taxation (Taxation)	[2023] AATA 1815	Administrative Appeals Tribunal	Australia	27 Jun 2023	AustLII
Castaway Avenue Pty Ltd v CSC1957 Investments Pty Ltd	[2022] VSC 547	Supreme Court of Victoria	Australia - Victoria	15 Sep 2022	AustLII		4
McGorlick v Palmer	[2022] VCC 1229	County Court of Victoria	Australia - Victoria	8 Aug 2022	AustLII		2
Poche v Ellingworth	[2022] NSWSC 700	Supreme Court of New South Wales	Australia - New South Wales	30 May 2022	AustLII		1
Banki Trading BV v Ausland Export Pty Ltd	[2022] FCA 373	Federal Court of Australia	Australia - Commonwealth	12 Apr 2022	AustLII		3
Dals Property Trust and Commissioner of Taxation (Taxation)	[2022] AATA 4436	Administrative Appeals Tribunal	Australia	23 Dec 2022	AustLII
Blanco v Wan	[2021] NSWSC 273; (2021) 20 BPR 41,223	Supreme Court of New South Wales	Australia - New South Wales	24 Mar 2021	AustLII		5
Brown v Craig (Civil Dispute)	[2021] ACAT 27	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	9 Apr 2021	AustLII
De Rucci International Pty Ltd v Zhu	[2020] NSWSC 1720	Supreme Court of New South Wales	Australia - New South Wales	2 Dec 2020	AustLII		8
Cohen v Zanzoul	[2020] NSWSC 592	Supreme Court of New South Wales	Australia - New South Wales	19 May 2020	AustLII		5
S T Investment Pty Ltd v Geng	[2020] NSWSC 329	Supreme Court of New South Wales	Australia - New South Wales	31 Mar 2020	AustLII		2
Mohabbat v Milo Projects Pty Ltd	[2020] NSWDC 943	District Court of New South Wales	Australia - New South Wales	30 Oct 2020	AustLII
Downing v Lau	[2018] VCC 33	County Court of Victoria	Australia - Victoria	20 Feb 2018	AustLII		2
NWC Finance Pty Ltd v Borsellino	[2018] NSWSC 134	Supreme Court of New South Wales	Australia - New South Wales	20 Feb 2018	AustLII
Carbone v Metricon Homes Pty Ltd	[2018] NSWCA 296	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Dec 2018	AustLII		1
Cee Cee Vee Investments Ltd v Chief Executive Officer Fiji Revenue & Customs Service	[2018] FJHC 1156	High Court of Fiji	Fiji	5 Dec 2018	PacLII
Rushcutters Bay Developments Pty Ltd v Dragon Asset Investment Pty Ltd (No 2)	[2017] NSWSC 866; (2017) 18 BPR 37,025	Supreme Court of New South Wales	Australia - New South Wales	30 Jun 2017	AustLII		6
Green and Associates Solicitors v Servcorp Gateway Pty Ltd	[2017] NSWCATCD 34	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	27 Apr 2017	AustLII		1
Taxpayer C v Fiji Revenue and Customs Authority	[2017] FJTT 2		Fiji	15 Aug 2017	PacLII
Du Buisson Perrine v Chan	[2016] WASCA 18; (2016) 49 WAR 432	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	22 Jan 2016	AustLII		7
Thompson & Thompson v Anderson & Payne	[2016] SADC 107	District Court of South Australia	Australia - South Australia	29 Aug 2016	AustLII		1
Sydney Developments Pty Ltd v Perry Properties Pty Ltd	[2016] NSWSC 515; (2016) 18 BPR 35,905	Supreme Court of New South Wales	Australia - New South Wales	28 Apr 2016	AustLII		8
Alicja Polbratek v Annross Partners Pty Ltd trading as Centro Real Estate	[2016] NSWSC 385; (2016) 18 BPR 35,899	Supreme Court of New South Wales	Australia - New South Wales	8 Apr 2016	AustLII		1
Sarker Trading Pty Ltd v Vanage Pty Ltd	[2016] NSWDC 250	District Court of New South Wales	Australia - New South Wales	9 Aug 2016	AustLII
Mouti v Nguyen	[2015] NSWCA 93	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	13 Apr 2015	AustLII		3
ATS Pacific Pty Ltd v FCT	[2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116	Federal Court of Australia	Australia - Commonwealth	27 Mar 2014	AustLII		10
Ap Group Ltd v FCT	[2013] FCAFC 105; (2013) 214 FCR 301; [2013] ATC 20-417; (2013) 92 ATR 629	Federal Court of Australia	Australia - Commonwealth	18 Sep 2013	AustLII		21
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation	[2013] AATA 847	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII		1
Fernandez v Perez	[2012] NSWSC 1242	Supreme Court of New South Wales	Australia - New South Wales	17 Oct 2012	AustLII		3
New South Wales v Loh Min Choo	[2012] NSWCA 275	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 Sep 2012	AustLII		3
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCATrans 132	High Court of Australia	Australia - Commonwealth	5 Jun 2012	AustLII
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCATrans 131	High Court of Australia	Australia - Commonwealth	4 Jun 2012	AustLII
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243	High Court of Australia	Australia - Commonwealth	2 Oct 2012	AustLII		25
Andrews v Australia and New Zealand Banking Group Ltd	[2012] HCA 30; (2012) 247 CLR 205; (2012) 290 ALR 595; (2012) 86 ALJR 1002; [2012] ASC 155	High Court of Australia	Australia - Commonwealth	6 Sep 2012	AustLII		223
Unit Trend Services Pty Ltd v Commissioner of Taxation	[2012] FCAFC 112; (2012) 205 FCR 29; (2012) 85 ATR 48	Federal Court of Australia	Australia - Commonwealth	17 Aug 2012	AustLII		3
GSTR 2012/2 - Goods and services tax: financial assistance payments	[2012] ATOGSTR GSTR2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/2 - Goods and services tax: financial assistance payments	[2012] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
AP Group Ltd v Commissioner of Taxation	[2012] AATA 409; [2012] ATC 10-256; (2012) 83 ATR 493	Administrative Appeals Tribunal	Australia	2 Jul 2012	AustLII		5
Fiorelli Properties Pty Ltd v Professional Fencemakers Pty Ltd	[2011] VSC 661; (2011) 34 VR 257	Supreme Court of Victoria	Australia - Victoria	16 Dec 2011	AustLII		23
Watpac Developments Pty Ltd v Latrobe King Commercial Pty Ltd	[2011] QSC 392	Supreme Court of Queensland	Australia - Queensland	12 Dec 2011	AustLII		1
Gillies v Downer EDI Ltd	[2011] NSWSC 1055; (2011) 218 IR 1	Supreme Court of New South Wales	Australia - New South Wales	9 Sep 2011	AustLII		9
Qantas Airways Ltd v Commissioner of Taxation	[2011] FCAFC 113; (2011) 195 FCR 260; (2011) 81 ATR 816	Federal Court of Australia	Australia - Commonwealth	1 Sep 2011	AustLII		6
Central Equity Ltd v Commissioner of Taxation	[2011] FCA 908; (2011) 214 FCR 255; (2011) 82 ATR 550	Federal Court of Australia	Australia - Commonwealth	10 Aug 2011	AustLII		7
Trustee for Naidu Family Trust and Commissioner of Taxation	[2011] AATA 910	Administrative Appeals Tribunal	Australia	19 Dec 2011	AustLII
Re National Jet Systems Pty Ltd and Commissioner of Taxation	[2011] AATA 766; (2011) 82 ATR 740	Administrative Appeals Tribunal	Australia	31 Oct 2011	AustLII		4
Gattellaro v Spencer	[2010] NSWSC 112	Supreme Court of New South Wales	Australia - New South Wales	26 Feb 2010	AustLII		1
Travelex Ltd v Commissioner of Taxation	[2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII		146
Commissioner of Taxation v Secretary to the Dept of Transport (Victoria)	[2010] FCAFC 84; (2010) 188 FCR 167; 76 ATR 306; [2010] ATC 20-196	Federal Court of Australia	Australia - Commonwealth	9 Jul 2010	AustLII		15
Commissioner of Taxation v Gloxinia Investments (Trustee)	[2010] FCAFC 46; (2010) 183 FCR 420; (2010) 75 ATR 806; [2010] ATC 20-182	Federal Court of Australia	Australia - Commonwealth	24 May 2010	AustLII		7
Ng v Ashley King (Developments) Ltd	[2010] EWHC 456 (Ch); [2010] 3 WLR 911; [2010] All ER (D) 98	High Court of England and Wales	United Kingdom - England and Wales	11 Mar 2010	BAILII		1
Qantas Airways Ltd and Commissioner of Taxation, Re	[2010] AATA 977; (2010) 119 ALD 199	Administrative Appeals Tribunal	Australia	6 Dec 2010	AustLII		3
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII		14
Luxottica Retail Australia Pty Ltd v FCT	[2010] AATA 22; (2010) 75 ATR 169; [2010] ATC 10-119	Administrative Appeals Tribunal	Australia	15 Jan 2010	AustLII		6
Clambake Pty Ltd v Tipperary Projects Pty Ltd (No 3)	[2009] WASC 52; (2009) 77 ATR 242	Supreme Court of Western Australia	Australia - Western Australia	9 Mar 2009	AustLII		26
Mantoufeh v Enterprise Finance Solutions Pty Ltd	[2009] NSWSC 1144	Supreme Court of New South Wales	Australia - New South Wales	28 Oct 2009	AustLII		3
Serobian v Commonwealth Bank of Australia	[2009] NSWCA 309	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Sep 2009	AustLII		8
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation	[2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140	Federal Court of Australia	Australia - Commonwealth	28 Oct 2009	AustLII		7
South Steyne Hotel Pty Ltd v FCT	[2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090	Federal Court of Australia	Australia - Commonwealth	16 Jan 2009	AustLII		19
GSTR 2009/3 - Goods and services tax: cancellation fees	[2009] ATOGSTR GSTR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/2 - Goods and services tax: partitioning of land	[2009] ATOGSTR GSTR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/1 - Goods and services tax: general law partnerships and the margin scheme	[2009] ATOGSTR GSTR2009/1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/3 - Goods and services tax: cancellation fees	[2009] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/2 - Goods and services tax: partitioning of land	[2009] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/1 - Goods and services tax: general law partnerships and the margin scheme	[2009] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Electrical Goods Importer v Commissioner of Taxation	[2009] AATA 854; (2009) 74 ATR 982; [2009] ATC 1-018	Administrative Appeals Tribunal	Australia	6 Nov 2009	AustLII		5
Vidler v FCT	[2009] AATA 395; [2009] ATC 10-093; (2009) 72 ATR 832	Administrative Appeals Tribunal	Australia	1 Jun 2009	AustLII		8
W & R Pty Ltd v Birdseye	[2008] SASC 321; (2008) 102 SASR 477; [2009] ANZ Conv R 9-005	Supreme Court of South Australia	Australia - South Australia	26 Nov 2008	AustLII		17
Attorney-General (Cth) v Alinta Ltd	[2008] HCA 2; (2008) 233 CLR 542; (2008) 222 FLR 375; (2008) 242 ALR 1; (2008) 82 ALJR 382; (2008) 64 ACSR 507; (2008) 70 ATR 741; 49 AAR 320; [2008] ATC 20-078; 26 ACLC 1	High Court of Australia	Australia - Commonwealth	12 Dec 2008	AustLII		137
Brady King Pty Ltd v Commissioner of Taxation	[2008] FCAFC 118; (2008) 168 FCR 558; [2008] ATC 20-034	Federal Court of Australia	Australia - Commonwealth	26 Jun 2008	AustLII		14
Hoy Mobile Pty Ltd v Allphones Retail Pty Ltd (No 2)	[2008] FCA 810; [2008] ATPR 42-240	Federal Court of Australia	Australia - Commonwealth	30 May 2008	AustLII		62
GSTR 2008/D4 - Goods and services tax: cancellation fees	[2008] ATODGSTR GSTR2008/D4	Australian Taxation Office	Australia - Commonwealth	29 Oct 2008	AustLII
GSTR 2008/D3 - Goods and services tax: partitioning of land	[2008] ATODGSTR GSTR2008/D3	Australian Taxation Office	Australia - Commonwealth	25 Jun 2008	AustLII
GSTR 2008/D2 - Goods and services tax: general law partnerships and the margin scheme	[2008] ATODGSTR GSTR2008/D2	Australian Taxation Office	Australia - Commonwealth	11 Jun 2008	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"The Fast and the Furious: Exploring the Limits of Law and Economics through a Campaign to Repeal the Luxury Car Tax"	(2022) 45 University of New South Wales Law Journal 1043	James, Kathryn	Australia	circa 2022	AustLII
"The 2017 Winterton Lecture Sir Owen Dixon Today"	(2018) 43 University of Western Australia Law Review 30	Gummow, William	Australia - Western Australia	circa 2018	AustLII		1
"The Law of contracts, trusts and corporations as criteria of tax liability"	(2014) 37 Melbourne University Law Review 834	Gummow, William	Australia	circa 2014	AustLII
"No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation"	[2011] RevenueLawJl 4	Zornada, Kirsten	Australia	circa 2011	AustLII
"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?"	[2008] JlATaxTA 20	Sridaran, Maheswaran	Australia	circa 2008	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Reliance Carpet Co Pty Ltd v FCT	[2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117	Federal Court of Australia	Australia - Commonwealth	5 Jul 2007	AustLII		12
Socité Thermale d Eugénie-les-Bains v Minist re de l conomie, des Finances et de l Industrie	[2007] 3 CMLR 38		Europe	circa 2007			2
Sterling Guardian Pty Ltd v Commissioner of Taxation	[2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119	Federal Court of Australia	Australia - Commonwealth	21 Feb 2006	AustLII		36
Re Reliance Carpet Co Pty Ltd and FCT	[2006] AATA 486; (2006) 63 ATR 1001; [2006] ANZ Conv R 340; [2006] Q Conv R 54-653	Administrative Appeals Tribunal	Australia	5 Jun 2006	AustLII		4
Romanos v Pentagold Investments Pty Ltd	[2003] HCA 58; (2003) 217 CLR 367; 201 ALR 399; (2003) 77 ALJR 1882	High Court of Australia	Australia - Commonwealth	7 Oct 2003	AustLII		79
Harkins v Butcher	[2002] NSWCA 237; (2002) 55 NSWLR 558; [2002] ATPR (Digest) 46-225	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	28 Aug 2002	AustLII		34
Risk v Northern Territory of Australia	[2002] HCA 23; (2002) 210 CLR 392; (2002) 188 ALR 376; (2002) 76 ALJR 845; (2002) 23 Leg Rep 6	High Court of Australia	Australia - Commonwealth	30 May 2002	AustLII		34
Commonwealth of Australia v Western Australia	[1999] HCA 5; (1999) 160 ALR 638; (1999) 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	11 Feb 1999	AustLII		60
Commonwealth of Australia v Western Australia	(1999) 196 CLR 392; (1999) 73 ALJR 345; (1999) 3 Leg Rep 2		Australia - Commonwealth	circa 1999	Legal Online / Westlaw		121
Carpenter v McGrath	(1996) 40 NSWLR 39; [1996] NSW Conv R 56,052; [1996] NSW Conv R 55-788; [1997] ANZ Conv R 8		Australia - New South Wales	circa 1996	LexisNexis AU		58
Workers Trust & Merchant Bank Ltd v Dojap Investments Ltd	[1993] UKPC 7; [1993] AC 573; [1993] 2 All ER 370; [1993] 2 WLR 702; [1994] ANZ Conv R 145	Privy Council	United Kingdom	22 Feb 1993	BAILII		111
Hastingwood Ltd v Saunders Bearman	[1991] Ch 114; [1990] 3 All ER 107	Court of Chancery	United Kingdom	circa 1991	LexisNexis / Westlaw		15
Lexane Pty Ltd v Highfern Pty Ltd	[1985] 1 Qd R 446		Australia - Queensland	circa 1985	LexisNexis AU		32
Johnson v Agnew	[1980] AC 367; [1979] 1 All ER 883; [1979] 2 WLR 487		United Kingdom	circa 1980	LexisNexis / Westlaw		1
Brien v Dwyer	[1978] HCA 50; (1978) 141 CLR 378; 22 ALR 485; 53 ALJR 123	High Court of Australia	Australia - Commonwealth	14 Dec 1978	AustLII		114
Poort v Development Underwriting (Vic) Pty Ltd (No 2)	[1977] VicRp 52; [1977] VR 454		Australia - Victoria	6 Apr 1977	AustLII		41
Poort v Development Underwriting (Victoria) Pty Ltd	[1976] VicRp 83; [1976] VR 779		Australia - Victoria	24 Aug 1976	AustLII		20
Travinto Nominees Pty Ltd v Vlattas	[1973] HCA 14; (1973) 129 CLR 1; [1972-73] ALR 1153; 47 ALJR 279	High Court of Australia	Australia - Commonwealth	10 May 1973	AustLII		114
Linggi Plantations Ltd v Jagatheesan	[1972] 1 MLJ 89		Malaysia	circa 1972	LexisNexis		40
Cowan v Stanhill Estates Pty Ltd (No 2)	[1967] VicRp 73; [1967] VR 641		Australia - Victoria	27 Oct 1966	AustLII		17
NLS Pty Ltd v Hughes	[1966] HCA 63; (1966) 120 CLR 583; (1966) 13 LGRA 211; (1966) 40 ALJR 292	High Court of Australia	Australia - Commonwealth	14 Oct 1966	AustLII		34
McDonald v Dennys Lascelles Ltd	[1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII		625
Hall v Burnell	[1911] UKLawRpCh 96; [1911] 2 Ch 551		United Kingdom	31 Jul 1911	CommonLII		18
Howe v Smith	[1884] UKLawRpCh 142; (1884) 27 Ch D 89		United Kingdom	29 May 1884	CommonLII		177
Environmental Planning, Minister Administering v San Sebastian	2 NSWLR 268; (1983) 51 LGRA 257		Australia - New South Wales	circa 1983	LexisNexis AU		114