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Clark v Commissioner of Taxation   flag  46

[2010] FCA 415; (2010) 222 FCR 102
Federal Court of Australia
Australia - Commonwealth
30th April, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Kazar v Kargarian [2011] FCAFC 136; (2011) 197 FCR 113; (2011) 284 ALR 237 Federal Court of Australia Australia - Commonwealth 4 Nov 2011 AustLII flag 126
Leach v The Nominal Defendant (QBE Insurance (Australia) Ltd) (No 2) [2014] NSWCA 391; 18 ANZ Insurance Cases 62-049 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Nov 2014 AustLII flag 116
Sagacious Legal Pty Ltd v Wesfarmers General Insurance Ltd [2011] FCAFC 53; (2011) 16 ANZ Insurance Cases 61-885 Federal Court of Australia Australia - Commonwealth 13 Apr 2011 AustLII flag 89
Evans v Braddock (No 2) [2015] NSWSC 518 Supreme Court of New South Wales Australia - New South Wales 7 May 2015 AustLII flag 39
Commissioner of State Revenue v Landrow Properties Pty Ltd [2010] VSCA 197; [2010] ATC 20-200; (2010) 79 ATR 800 Supreme Court of Victoria - Court of Appeal Australia - Victoria 6 Aug 2010 AustLII flag 33
Meres v Meres (No 2) [2017] NSWSC 523 Supreme Court of New South Wales Australia - New South Wales 4 May 2017 AustLII flag 19
Barnes v Forty Two International Pty Ltd (No 2) [2015] FCAFC 19 Federal Court of Australia Australia - Commonwealth 24 Feb 2015 AustLII flag 14
Rakman International Pty Ltd v Boss Fire & Safety Pty Ltd [2023] FCAFC 202 Federal Court of Australia Australia - Commonwealth 19 Dec 2023 AustLII flag 8
Blendell v Byrne; The Estate of Noeline Joan Blendell (No 2) [2019] NSWSC 798 Supreme Court of New South Wales Australia - New South Wales 3 Jul 2019 AustLII flag 8
Page v Page [No 2] [2016] NSWSC 1323 Supreme Court of New South Wales Australia - New South Wales 30 Sep 2016 AustLII flag 7
Tanamerah Estates Pty Ltd v Tibra Capital Pty Ltd (No 2) [2013] NSWSC 616 Supreme Court of New South Wales Australia - New South Wales 23 May 2013 AustLII flag 7
Rakovich v Marszalek [2020] NSWSC 589 Supreme Court of New South Wales Australia - New South Wales 20 May 2020 AustLII flag 6
Finch v The Heat Group (No 3) [2017] FCA 64 Federal Court of Australia Australia - Commonwealth 3 Feb 2017 AustLII flag 6
Hinderry v Hinderry (No 2) [2016] NSWSC 1577 Supreme Court of New South Wales Australia - New South Wales 9 Nov 2016 AustLII flag 6
Burns v Media Options Group Pty (No 2) [2013] FCCA 2016 Federal Circuit Court of Australia Australia 28 Nov 2013 AustLII flag 6
Bolger v McDermott (No 2) [2013] NSWSC 1330 Supreme Court of New South Wales Australia - New South Wales 16 Sep 2013 AustLII flag 6
Sagacious Legal Pty Ltd v Wesfarmers General Insurance Ltd (No 5) [2010] FCA 630 Federal Court of Australia Australia - Commonwealth 18 Jun 2010 AustLII flag 6
Estate of Theresa Katalinic; Vea & Katalinic v Katalinic [2020] NSWSC 805 Supreme Court of New South Wales Australia - New South Wales 26 Jun 2020 AustLII flag 5
Smith v Shilkin (No 3) [2020] NSWSC 787 Supreme Court of New South Wales Australia - New South Wales 23 Jun 2020 AustLII flag 4
Visscher v Teekay Shipping (Australia) Pty Ltd (No 2) [2011] FCA 278 Federal Court of Australia Australia - Commonwealth 25 Mar 2011 AustLII flag 4
Outerbridge trading as Century 21 Plateau Lifestyle Real Estate v Hall (No 2) [2020] NSWDC 8 District Court of New South Wales Australia - New South Wales 7 Feb 2020 AustLII flag 3
NSW Trustee & Guardian v Hull (No 2) [2011] NSWSC 1361 Supreme Court of New South Wales Australia - New South Wales 10 Nov 2011 AustLII flag 3
Goo v Sim (No 2) [2022] NSWSC 651 Supreme Court of New South Wales Australia - New South Wales 23 May 2022 AustLII flag 2
McDonald v O ’ Connor (No 2) [2019] NSWSC 344 Supreme Court of New South Wales Australia - New South Wales 2 Apr 2019 AustLII flag 2
Caason Investments Pty Ltd v Cao (No 2) [2015] FCAFC 192; (2015) 237 FCR 351 Federal Court of Australia Australia - Commonwealth 22 Dec 2015 AustLII flag 2
Ogawa v Australian Information Commissioner (No 2) [2015] FCA 279 Federal Court of Australia Australia - Commonwealth 27 Mar 2015 AustLII flag 2
Commonwealth Bank of Australia v Dalle Cort [2015] QSC 41 Supreme Court of Queensland Australia - Queensland 6 Mar 2015 AustLII flag 2
Australian Competition and Consumer Commission v Metcash Trading Ltd (No 2) [2012] FCAFC 55 Federal Court of Australia Australia - Commonwealth 18 Apr 2012 AustLII flag 2
International All Sports Ltd v Commissioner of Taxation (No 2) [2011] FCA 1027 Federal Court of Australia Australia - Commonwealth 1 Sep 2011 AustLII flag 2
McCabe v Riechelmann (No 2) [2023] NSWDC 201 District Court of New South Wales Australia - New South Wales 8 Jun 2023 AustLII flag 1
University of Melbourne v Commissioner of State Revenue (No 2) [2021] VSC 322 Supreme Court of Victoria Australia - Victoria 4 Jun 2021 AustLII flag 1
The Owners âe" Strata Plan No 87265 v Saaib (No 2) [2021] NSWSC 394 Supreme Court of New South Wales Australia - New South Wales 21 Apr 2021 AustLII flag 1
Cacas v Megameg (No 2) [2019] SADC 14 District Court of South Australia Australia - South Australia 14 Feb 2019 AustLII flag 1
Birdsall v Motor Trades Association of Australia Superannuation Fund Pty Ltd (No 2) [2014] NSWSC 891 Supreme Court of New South Wales Australia - New South Wales 3 Jul 2014 AustLII flag 1
Fulton v Fulton (No 2) [2014] NSWSC 857 Supreme Court of New South Wales Australia - New South Wales 30 Jun 2014 AustLII flag 1
Clark v Commissioner of Taxation (No 2) [2010] FCA 889 Federal Court of Australia Australia - Commonwealth 18 Aug 2010 AustLII flag 1
Moffett v Robin (No 2) [2021] NSWDC 426 District Court of New South Wales Australia - New South Wales 20 Aug 2021 AustLII flag
Baker v Bunnings Group Ltd (No 2) [2020] NSWDC 449 District Court of New South Wales Australia - New South Wales 14 Aug 2020 AustLII flag
Good Living Co Pty Ltd ATF the Warren Duncan Trust No 3 v Kingsmede Pty Ltd (No 2) [2020] FCA 130 Federal Court of Australia Australia - Commonwealth 14 Feb 2020 AustLII flag
Manolakis v Henderson (No 3) [2019] SADC 19 District Court of South Australia Australia - South Australia 22 Feb 2019 AustLII flag
Oztech Pty Ltd v Public Trustee of Queensland (No 17) [2018] FCA 2068 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag
Smith v O'Neill (No 2) [2014] NSWSC 1285 Supreme Court of New South Wales Australia - New South Wales 28 Aug 2014 AustLII flag
Fitzpatrick v Lithgow and District Workmens Club Ltd (No 2) [2012] NSWSC 374 Supreme Court of New South Wales Australia - New South Wales 19 Apr 2012 AustLII flag
Independent Portable Buildings Pty Ltd v Modular Building Systems Pty Ltd (No 2) [2011] FCA 643 Federal Court of Australia Australia - Commonwealth 8 Jun 2011 AustLII flag
Baa Baa Black Cow Pty Ltd v CAFGA Livestock Pty Ltd (No 2) [2010] FCA 1239 Federal Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s30, s31, s32, s33, s34
Aboriginal and Torres Strait Islander Act 2005 (Cth)
Australian Crime Commission Act (Cth)
Australian Crime Commission Act 2002 (Cth)
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Australian Federal Police Act 1979 (Cth) s2
Australian Securities and Investments Commission Act 2001 (Cth)
Customs Act 1901 (Cth) s1, s243B, s243F
Corporations Act 2001 (Cth) s468
Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth)
Commonwealth Electoral Act 1918 (Cth) s354
Federal Court of Australia Act 1976 (Cth) s43, s59
Foreign Judgments Act 1991 (Cth) s1, s4, s5, s7, s8, s10, s13, s14, s17
Health Insurance Act 1973 (Cth)
International Arbitration Act 1974 (Cth)
Income Tax Assessment Act 1936 (Cth)
Judiciary Act 1903 (Cth) s2, s39B, s64, s67A, s78B
Lands Acquisition Act 1989 (Cth) s72, s73, s82, s100, s101, s108, s116, s127, s128, s129, s133
Life Insurance Act 1995 (Cth)
Migration Act 1958 (Cth)
Moomba-Sydney Pipeline System Sale Act 1994 (Cth)
Native Title Act (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO, s14ZZP, s14ZZQ
Federal Court (Corporations) Rules 2000 (Cth)
Federal Court Rules (Cth)
High Court Rules (Cth) s48
Complaints (Australian Federal Police) Act 1981 (Cth) s79
Family Court of Australia (Additional Jurisdiction and Exercise of Powers) Act 1988 (Cth)
Income Tax Assessment Act (No. 3) 1973 (Cth)
Income Tax Assessment Amendment (Jurisdiction of Courts) Act 1976 (Cth)
Income Tax Laws Amendment Act 1981 (Cth)
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 (Cth) s124
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 (Cth)
Federal Court (Bankruptcy) Rules 2005 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hinderry v Hinderry (No 2) [2016] NSWSC 1577 Supreme Court of New South Wales Australia - New South Wales 9 Nov 2016 AustLII flag 6
Burns v Media Options Group Pty (No 2) [2013] FCCA 2016 Federal Circuit Court of Australia Australia 28 Nov 2013 AustLII flag 6
Bolger v McDermott (No 2) [2013] NSWSC 1330 Supreme Court of New South Wales Australia - New South Wales 16 Sep 2013 AustLII flag 6
Sagacious Legal Pty Ltd v Wesfarmers General Insurance Ltd (No 5) [2010] FCA 630 Federal Court of Australia Australia - Commonwealth 18 Jun 2010 AustLII flag 6
Carringbush Corporation Pty Ltd v Australian Securities and Investments Commission [2008] FCA 474; 26 ACLC 506; (2008) 72 ATR 17 Federal Court of Australia Australia - Commonwealth 10 Apr 2008 AustLII flag 6
Clark v FCT [2007] FCA 1426; 67 ATR 224 Federal Court of Australia Australia - Commonwealth 12 Sep 2007 AustLII flag 6
Estate of Theresa Katalinic; Vea & Katalinic v Katalinic [2020] NSWSC 805 Supreme Court of New South Wales Australia - New South Wales 26 Jun 2020 AustLII flag 5
Smith v Shilkin (No 3) [2020] NSWSC 787 Supreme Court of New South Wales Australia - New South Wales 23 Jun 2020 AustLII flag 4
Visscher v Teekay Shipping (Australia) Pty Ltd (No 2) [2011] FCA 278 Federal Court of Australia Australia - Commonwealth 25 Mar 2011 AustLII flag 4
Clark v FCT [2009] FCA 1401; [2009] ATC 20-148 Federal Court of Australia Australia - Commonwealth 30 Nov 2009 AustLII flag 4
Outerbridge trading as Century 21 Plateau Lifestyle Real Estate v Hall (No 2) [2020] NSWDC 8 District Court of New South Wales Australia - New South Wales 7 Feb 2020 AustLII flag 3
NSW Trustee & Guardian v Hull (No 2) [2011] NSWSC 1361 Supreme Court of New South Wales Australia - New South Wales 10 Nov 2011 AustLII flag 3
McDermott Industries (Aust) Pty Ltd v FCT [2003] FCA 139; (2003) 52 ATR 42 Federal Court of Australia Australia - Commonwealth 31 Mar 2003 AustLII flag 3
McDermott Industries (Aust) Pty Ltd v FCT (2003) 52 ATR 423; [2003] FCA 139 Federal Court of Australia Australia - Commonwealth circa 2003 Legal Online / Westlaw flag 3
Henderson v Amadio Pty Ltd [1996] FCA 1341 Federal Court of Australia Australia - Commonwealth 22 Mar 1996 AustLII flag 3
Eastern Nitrogen Ltd v FCT (1996) 33 ATR 4 Australia circa 1996 Legal Online / Westlaw flag 3
Goo v Sim (No 2) [2022] NSWSC 651 Supreme Court of New South Wales Australia - New South Wales 23 May 2022 AustLII flag 2
McDonald v O ’ Connor (No 2) [2019] NSWSC 344 Supreme Court of New South Wales Australia - New South Wales 2 Apr 2019 AustLII flag 2
Caason Investments Pty Ltd v Cao (No 2) [2015] FCAFC 192; (2015) 237 FCR 351 Federal Court of Australia Australia - Commonwealth 22 Dec 2015 AustLII flag 2
Ogawa v Australian Information Commissioner (No 2) [2015] FCA 279 Federal Court of Australia Australia - Commonwealth 27 Mar 2015 AustLII flag 2
Commonwealth Bank of Australia v Dalle Cort [2015] QSC 41 Supreme Court of Queensland Australia - Queensland 6 Mar 2015 AustLII flag 2
Australian Competition and Consumer Commission v Metcash Trading Ltd (No 2) [2012] FCAFC 55 Federal Court of Australia Australia - Commonwealth 18 Apr 2012 AustLII flag 2
International All Sports Ltd v Commissioner of Taxation (No 2) [2011] FCA 1027 Federal Court of Australia Australia - Commonwealth 1 Sep 2011 AustLII flag 2
McCabe v Riechelmann (No 2) [2023] NSWDC 201 District Court of New South Wales Australia - New South Wales 8 Jun 2023 AustLII flag 1
University of Melbourne v Commissioner of State Revenue (No 2) [2021] VSC 322 Supreme Court of Victoria Australia - Victoria 4 Jun 2021 AustLII flag 1
The Owners âe" Strata Plan No 87265 v Saaib (No 2) [2021] NSWSC 394 Supreme Court of New South Wales Australia - New South Wales 21 Apr 2021 AustLII flag 1
Cacas v Megameg (No 2) [2019] SADC 14 District Court of South Australia Australia - South Australia 14 Feb 2019 AustLII flag 1
Birdsall v Motor Trades Association of Australia Superannuation Fund Pty Ltd (No 2) [2014] NSWSC 891 Supreme Court of New South Wales Australia - New South Wales 3 Jul 2014 AustLII flag 1
Fulton v Fulton (No 2) [2014] NSWSC 857 Supreme Court of New South Wales Australia - New South Wales 30 Jun 2014 AustLII flag 1
Clark v Commissioner of Taxation (No 2) [2010] FCA 889 Federal Court of Australia Australia - Commonwealth 18 Aug 2010 AustLII flag 1
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation (Cth) [2004] FCA 1299; 57 ATR 212 Federal Court of Australia Australia - Commonwealth 7 Oct 2004 AustLII flag 1
Moffett v Robin (No 2) [2021] NSWDC 426 District Court of New South Wales Australia - New South Wales 20 Aug 2021 AustLII flag
Baker v Bunnings Group Ltd (No 2) [2020] NSWDC 449 District Court of New South Wales Australia - New South Wales 14 Aug 2020 AustLII flag
Good Living Co Pty Ltd ATF the Warren Duncan Trust No 3 v Kingsmede Pty Ltd (No 2) [2020] FCA 130 Federal Court of Australia Australia - Commonwealth 14 Feb 2020 AustLII flag
Manolakis v Henderson (No 3) [2019] SADC 19 District Court of South Australia Australia - South Australia 22 Feb 2019 AustLII flag
Oztech Pty Ltd v Public Trustee of Queensland (No 17) [2018] FCA 2068 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag
Smith v O'Neill (No 2) [2014] NSWSC 1285 Supreme Court of New South Wales Australia - New South Wales 28 Aug 2014 AustLII flag
Fitzpatrick v Lithgow and District Workmens Club Ltd (No 2) [2012] NSWSC 374 Supreme Court of New South Wales Australia - New South Wales 19 Apr 2012 AustLII flag
Independent Portable Buildings Pty Ltd v Modular Building Systems Pty Ltd (No 2) [2011] FCA 643 Federal Court of Australia Australia - Commonwealth 8 Jun 2011 AustLII flag
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag
Baa Baa Black Cow Pty Ltd v CAFGA Livestock Pty Ltd (No 2) [2010] FCA 1239 Federal Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag

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