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Commissioner of Taxation v Reliance Carpet Co Pty Ltd   flag  84

[2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968
High Court of Australia
Australia - Commonwealth
22nd May, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Container Homes Designer Domain Pty Ltd and Commissioner of Taxation (Taxation) [2023] AATA 1815 Administrative Appeals Tribunal Australia 27 Jun 2023 AustLII flag
Dals Property Trust and Commissioner of Taxation (Taxation) [2022] AATA 4436 Administrative Appeals Tribunal Australia 23 Dec 2022 AustLII flag
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation [2013] AATA 847 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 1
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 flag 5
Trustee for Naidu Family Trust and Commissioner of Taxation [2011] AATA 910 Administrative Appeals Tribunal Australia 19 Dec 2011 AustLII flag
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 flag 4
Qantas Airways Ltd and Commissioner of Taxation, Re [2010] AATA 977; (2010) 119 ALD 199 Administrative Appeals Tribunal Australia 6 Dec 2010 AustLII flag 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 flag 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 flag 6
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 flag 5
Vidler v FCT [2009] AATA 395; [2009] ATC 10-093; (2009) 72 ATR 832 Administrative Appeals Tribunal Australia 1 Jun 2009 AustLII flag 8
Brown v Craig (Civil Dispute) [2021] ACAT 27 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 9 Apr 2021 AustLII flag
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 flag
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 flag 2
Banki Trading BV v Ausland Export Pty Ltd [2022] FCA 373 Federal Court of Australia Australia - Commonwealth 12 Apr 2022 AustLII flag 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 flag 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 flag 21
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 flag 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 flag 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 flag 3
Commissioner of Taxation v Qantas Airways Ltd [2012] HCATrans 132 High Court of Australia Australia - Commonwealth 5 Jun 2012 AustLII flag
Commissioner of Taxation v Qantas Airways Ltd [2012] HCATrans 131 High Court of Australia Australia - Commonwealth 4 Jun 2012 AustLII flag
GSTR 2012/2 - Goods and services tax: financial assistance payments [2012] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/2 - Goods and services tax: financial assistance payments [2012] ATOGSTR GSTR2012/2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
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 flag 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 flag 7
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 flag 148
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 flag 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 flag 7
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 flag 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 flag 19
GSTR 2009/2 - Goods and services tax: partitioning of land [2009] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
GSTR 2009/2 - Goods and services tax: partitioning of land [2009] ATOGSTR GSTR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR GSTR2009/3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag 137
GSTR 2008/D4 - Goods and services tax: cancellation fees [2008] ATODGSTR GSTR2008/D4 Australian Taxation Office Australia - Commonwealth 29 Oct 2008 AustLII flag
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 flag 14
GSTR 2008/D3 - Goods and services tax: partitioning of land [2008] ATODGSTR GSTR2008/D3 Australian Taxation Office Australia - Commonwealth 25 Jun 2008 AustLII flag
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 flag
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 flag 62
Liew v Barthelmess [2024] NSWDC 344 District Court of New South Wales Australia - New South Wales 13 Aug 2024 AustLII flag 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 flag 1
Poche v Ellingworth [2022] NSWSC 700 Supreme Court of New South Wales Australia - New South Wales 30 May 2022 AustLII flag 1
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 flag 5
De Rucci International Pty Ltd v Zhu [2020] NSWSC 1720 Supreme Court of New South Wales Australia - New South Wales 2 Dec 2020 AustLII flag 8
Mohabbat v Milo Projects Pty Ltd [2020] NSWDC 943 District Court of New South Wales Australia - New South Wales 30 Oct 2020 AustLII flag
Cohen v Zanzoul [2020] NSWSC 592 Supreme Court of New South Wales Australia - New South Wales 19 May 2020 AustLII flag 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 flag 2
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 flag 1
NWC Finance Pty Ltd v Borsellino [2018] NSWSC 134 Supreme Court of New South Wales Australia - New South Wales 20 Feb 2018 AustLII flag
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 flag 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 flag 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 flag
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 flag 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 flag 1
Mouti v Nguyen [2015] NSWCA 93 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 13 Apr 2015 AustLII flag 3
Fernandez v Perez [2012] NSWSC 1242 Supreme Court of New South Wales Australia - New South Wales 17 Oct 2012 AustLII flag 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 flag 3
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 flag 9
Gattellaro v Spencer [2010] NSWSC 112 Supreme Court of New South Wales Australia - New South Wales 26 Feb 2010 AustLII flag 1
Mantoufeh v Enterprise Finance Solutions Pty Ltd [2009] NSWSC 1144 Supreme Court of New South Wales Australia - New South Wales 28 Oct 2009 AustLII flag 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 flag 8
Watpac Developments Pty Ltd v Latrobe King Commercial Pty Ltd [2011] QSC 392 Supreme Court of Queensland Australia - Queensland 12 Dec 2011 AustLII flag 1
Thompson & Thompson v Anderson & Payne [2016] SADC 107 District Court of South Australia Australia - South Australia 29 Aug 2016 AustLII flag 1
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 flag 17
Leakes Road Property Development Pty Ltd v Brasse [2024] VSCA 34 Supreme Court of Victoria - Court of Appeal Australia - Victoria 26 Mar 2024 AustLII flag
Gayed v Yuan [2023] VCC 1992 County Court of Victoria Australia - Victoria 2 Nov 2023 AustLII flag 1
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 flag 4
Castaway Avenue Pty Ltd v CSC1957 Investments Pty Ltd [2022] VSC 547 Supreme Court of Victoria Australia - Victoria 15 Sep 2022 AustLII flag 4
McGorlick v Palmer [2022] VCC 1229 County Court of Victoria Australia - Victoria 8 Aug 2022 AustLII flag 2
Downing v Lau [2018] VCC 33 County Court of Victoria Australia - Victoria 20 Feb 2018 AustLII flag 2
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 flag 23
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 flag 7
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 flag 26
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 flag
Taxpayer C v Fiji Revenue and Customs Authority [2017] FJTT 2 Fiji 15 Aug 2017 PacLII flag
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 flag 1

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 flag
"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 flag
"No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation" [2011] RevenueLawJl 4 Zornada, Kirsten Australia circa 2011 AustLII flag
"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?" [2008] JlATaxTA 20 Sridaran, Maheswaran Australia circa 2008 AustLII flag
"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 flag 1

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Property Law Act 1958 (Vic) s5, s49, s99
Sale of Land Act 1962 (Vic) s10, s17, s26, s27
Value Added Tax Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Thompson & Thompson v Anderson & Payne [2016] SADC 107 District Court of South Australia Australia - South Australia 29 Aug 2016 AustLII flag 1
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 flag 17
Leakes Road Property Development Pty Ltd v Brasse [2024] VSCA 34 Supreme Court of Victoria - Court of Appeal Australia - Victoria 26 Mar 2024 AustLII flag
Gayed v Yuan [2023] VCC 1992 County Court of Victoria Australia - Victoria 2 Nov 2023 AustLII flag 1
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 flag 4
Castaway Avenue Pty Ltd v CSC1957 Investments Pty Ltd [2022] VSC 547 Supreme Court of Victoria Australia - Victoria 15 Sep 2022 AustLII flag 4
McGorlick v Palmer [2022] VCC 1229 County Court of Victoria Australia - Victoria 8 Aug 2022 AustLII flag 2
Downing v Lau [2018] VCC 33 County Court of Victoria Australia - Victoria 20 Feb 2018 AustLII flag 2
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 flag 23
Poort v Development Underwriting (Vic) Pty Ltd (No 2) [1977] VicRp 52; [1977] VR 454 Australia - Victoria 6 Apr 1977 AustLII flag 41
Poort v Development Underwriting (Victoria) Pty Ltd [1976] VicRp 83; [1976] VR 779 Australia - Victoria 24 Aug 1976 AustLII flag 20
Cowan v Stanhill Estates Pty Ltd (No 2) [1967] VicRp 73; [1967] VR 641 Australia - Victoria 27 Oct 1966 AustLII flag 17
"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 flag 1
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 flag 7
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 flag 26
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 flag 2
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 flag
Taxpayer C v Fiji Revenue and Customs Authority [2017] FJTT 2 Fiji 15 Aug 2017 PacLII flag
Linggi Plantations Ltd v Jagatheesan [1972] 1 MLJ 89 Malaysia circa 1972 LexisNexis flag 40
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 flag 111
Hastingwood Ltd v Saunders Bearman [1991] Ch 114; [1990] 3 All ER 107 Court of Chancery United Kingdom circa 1991 LexisNexis / Westlaw flag 15
Johnson v Agnew [1980] AC 367; [1979] 1 All ER 883; [1979] 2 WLR 487 United Kingdom circa 1980 LexisNexis / Westlaw flag 1
Hall v Burnell [1911] UKLawRpCh 96; [1911] 2 Ch 551 United Kingdom 31 Jul 1911 CommonLII flag 18
Howe v Smith [1884] UKLawRpCh 142; (1884) 27 Ch D 89 United Kingdom 29 May 1884 CommonLII flag 177
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 flag 1

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