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Pratt Consolidated Holdings Pty Ltd and Commissioner of Taxation, Re   flag  9

[2011] AATA 907; (2011) 124 ALD 484; 86 ATR 931
Administrative Appeals Tribunal
Australia
16th December, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
'AQK' and Australian Taxation Office (Freedom of information) [2024] AICmr 242 Australian Information Commissioner Australia 18 Nov 2024 AustLII flag
Insurance and Care NSW v FMM [2024] NSWCATAP 43 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 25 Mar 2024 AustLII flag
Alcoa of Australia Ltd and Commissioner of Taxation (Freedom of information) [2024] AATA 423 Administrative Appeals Tribunal Australia 9 Feb 2024 AustLII flag
Education and Child Development, Department for 2016/04931 [2016] SAOmbFOI 13 Australia 12 Aug 2016 AustLII flag
HW ’ v Freelancer International Pty Ltd [2015] AICmr 86 Australian Information Commissioner Australia 18 Dec 2015 AustLII flag 19
Dreyfus and Secretary Attorney-General ’ s Department (Freedom of information) [2015] AATA 962 Administrative Appeals Tribunal Australia 14 Dec 2015 AustLII flag 30
12 Years Juice Foods Australia Pty Ltd v Commissioner of Taxation [2015] FCA 741 Federal Court of Australia Australia - Commonwealth 24 Jul 2015 AustLII flag 7
Diamond and Chief Executive Officer of the Australian Curriculum, Assessment and Reporting Authority [2014] AATA 707 Administrative Appeals Tribunal Australia 29 Sep 2014 AustLII flag 10
Nicholls and Commissioner of Taxation [2012] AATA 328 Administrative Appeals Tribunal Australia 31 May 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s25, s37, s49
Aged Care Act 1997 (Cth)
Administrative Decisions (Judicial Review) Act 1977 (Cth) s13
Acts Interpretation Act 1901 (Cth)
Australian War Memorial Act 1980 (Cth)
Customs Act 1901 (Cth) s36, s234
Corporations Act 2001 (Cth) s9, s12, s118, s130, s335, s601AD, s601AH, s1274, s1274A
Corporations (Fees) Act 2001 (Cth) s5
Evidence Act 1995 (Cth) s131, s138
Freedom of Information Act 1982 (Cth) s3, s4, s5, s8, s9, s10, s11, s12, s13, s15, s16, s20, s22, s24, s25, s31, s32, s33, s34, s38, s45, s48, s50, s55, s58, s61, s82, s86
Freedom of Information Amendment (Reform) Act 2010 (Cth) s3
Transitional Provisions) Act 2006 (Cth) s2, s3
Income Tax Assessment Act 1936 (Cth) s330
Tax Assessment Act 1997 (Cth)
National Health Act 1953 (Cth) s135A
Proceeds of Crime Act 2002 (Cth)
Public Service Act 1999 (Cth) s25, s45, s50, s55
Administration Act 1953 (Cth) s1, s3A, s3AA, s4, s4A, s5, s8C, s10, s12, s14ZZO, s15, s16
Tax Agent Services Act 2009 (Cth)
Corporations Regulations 2001 (Cth)
Corporations (Fees) (Cth) s25, s269, s25
Financial Management and Accountability Act 1997 (Cth) s5, s28, s30, s36, s41, s43
Freedom of Information Amendment Act 1991 (Cth) s33, s36, s38
Taxation Laws Amendment Act (No 3) (Cth)
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act (Cth) s2, s3
Financial Management and Accountability Regulations 1997 (Cth)
Contracts Review Act 1980 (NSW) s6
Criminal Records Act 1991 (NSW) s13
FOI Act (Vic) s29A
Mineral Resources Development (Sustainable Development) Act 2006 (Vic) s38

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Lobo and Department of Immigration and Citizenship [2011] AATA 705; (2011) 124 ALD 238; (2011) 56 AAR 1 Administrative Appeals Tribunal Australia 11 Oct 2011 AustLII flag 32
Deputy Commissioner of Taxation v Australian Securities and Investments Commission [2011] FCA 203 Federal Court of Australia Australia - Commonwealth 9 Mar 2011 AustLII flag 1
Lobo and Dept of Immigration and Citizenship, Re [2010] AATA 583; (2010) 116 ALD 639; 52 AAR 304 Administrative Appeals Tribunal Australia 6 Aug 2010 AustLII flag 23
Shields v Overland [2009] VSC 550; (2009) 26 VR 303 Supreme Court of Victoria Australia - Victoria 3 Dec 2009 AustLII flag 19
R v Benbrika [2009] VSC 142 Supreme Court of Victoria Australia - Victoria 8 Apr 2009 AustLII flag 8
Re Young and FCT [2008] AATA 155; (2008) 100 ALD 372; 71 ATR 284 Administrative Appeals Tribunal Australia 26 Feb 2008 AustLII flag 3
Re McKinnon and Secretary, Department of Prime Minister and Cabinet [2007] AATA 1969; 46 AAR 136 Administrative Appeals Tribunal Australia 19 Nov 2007 AustLII flag 15
Nasr v New South Wales [2007] NSWCA 101; (2007) 170 A Crim R 78 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 May 2007 AustLII flag 65
Real Estate Opportunities Ltd v Aberdeen Asset Managers Jersey Ltd [2007] EWCA Civ 197; [2007] 2 All ER 791; [2007] All ER (D) 161; [2008] 2 BCLC 116 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Mar 2007 BAILII flag 24
McKinnon v Secretary, Department of Treasury [2006] HCA 45; (2006) 228 CLR 423; 229 ALR 187; 91 ALD 516; (2006) 80 ALJR 1549; 43 AAR 151; 63 ATR 409; [2007] ALMD 2793 High Court of Australia Australia - Commonwealth 6 Sep 2006 AustLII flag 699
McKinnon v Secretary, Department of Treasury [2005] FCAFC 142; (2005) 145 FCR 70; 220 ALR 587; 41 AAR 23; 88 ALD 12 Federal Court of Australia Australia - Commonwealth 2 Aug 2005 AustLII flag 111
Illawarra Retirement Trust v Secretary, Department of Health and Ageing [2005] FCA 170; (2005) 143 FCR 461; 218 ALR 384; 85 ALD 24 Federal Court of Australia Australia - Commonwealth 7 Mar 2005 AustLII flag 12
Re Radar Investments Pty Ltd and Health Insurance Commission [2004] AATA 166; (2004) 80 ALD 733 Administrative Appeals Tribunal Australia 18 Feb 2004 AustLII flag 13
King v R [2003] HCA 42; (2003) 215 CLR 150; 199 ALR 568; 77 ALJR 1477 High Court of Australia Australia - Commonwealth 6 Aug 2003 AustLII flag 36
Smith and Aboriginal and Torres Strait Islander Commission [2000] AATA 512 Administrative Appeals Tribunal Australia 22 Jun 2000 AustLII flag 16
Barings plc (in liq) v Coopers & Lybrand [2000] EWCA Civ 148; [2000] 3 All ER 910; [2000] 1 WLR 2353; [2000] Lloyds Rep Bank 225 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 May 2000 BAILII flag 23
Village/Nine Network v Mercantile Mutual [1999] QCA 276 Supreme Court of Queensland - Court of Appeal Australia - Queensland 12 Oct 1999 AustLII flag 12
Re Galileo Group Ltd [1999] Ch 100; [1998] 1 All ER 545; [1998] BCC 228; [1998] 1 BCLC 318 Court of Chancery United Kingdom circa 1999 LexisNexis / Westlaw flag 9
Re Chapman and Minister for Aboriginal and Torres Strait Islander Affairs [1996] AATA 210; (1996) 43 ALD 139; (1996) 23 AAR 142 Administrative Appeals Tribunal Australia 26 Jun 1996 AustLII flag 45
Botany Bay City Council v Minister of State for Transport & Regional Development [1996] FCA 1507; (1996) 66 FCR 537; (1996) 137 ALR 281; (1996) 41 ALD 84; (1996) 90 LGERA 81 Federal Court of Australia Australia - Commonwealth 28 May 1996 AustLII flag 82
Wallis v Downard-Pickford (North Queensland) Pty Ltd [1994] HCA 17; (1994) 179 CLR 388; 120 ALR 440; (1994) 68 ALJR 395; [1994] ATPR 41-300; [1994] Aust Torts Reports 81-269; [1994] Aust Contract Reports 90-043 High Court of Australia Australia - Commonwealth 13 Apr 1994 AustLII flag 77
Attorney-General v Associated Newspapers Ltd [1994] UKHL 1; [1994] 2 AC 238; [1994] 1 All ER 556; (1994) 99 Cr App R 131; [1994] COD 275; [1994] 2 WLR 277 House of Lords United Kingdom 3 Feb 1994 BAILII flag 45
Hatzimanolis v ANI Corporation Ltd [1992] HCA 21; (1992) 173 CLR 473; 106 ALR 611; 66 ALJR 365 High Court of Australia Australia - Commonwealth 3 Jun 1992 AustLII flag 453
Hong Kong Bank of Australia Ltd v Murphy (1992) 28 NSWLR 512 Australia - New South Wales circa 1992 LexisNexis AU flag 101
Re Smith, Kline and French Laboratories (Australia) Ltd v Secretary, Department of Community Services [1991] FCA 150 Federal Court of Australia Australia - Commonwealth circa 1991 AustLII flag 16
Re Booker and Department of Social Security [1990] AATA 218 Administrative Appeals Tribunal Australia 13 Sep 1990 AustLII flag 5
Kelly v JRA Ltd (1990) 92 ALR 651 Australia circa 1990 LexisNexis AU flag 17
DPP v Smith [1991] VicRp 6; [1991] 1 VR 63; (1991) 100 FLR 6; [1991] Vic Rep 6 Australia - Victoria 13 Dec 1989 AustLII flag 509
O ’ Sullivan v Farrer [1989] HCA 61; (1989) 168 CLR 210; 89 ALR 71; 64 ALJR 87 High Court of Australia Australia - Commonwealth 7 Dec 1989 AustLII flag 1493
Re Carver and Department of the Prime Minister and Cabinet [1987] AATA 50; (1987) 6 AAR 317; 12 ALD 447 Administrative Appeals Tribunal Australia 19 Feb 1987 AustLII flag 21
Australian Institute of Marine and Power Engineers v Secretary, Department of Transport [1986] FCA 443; (1986) 13 FCR 124; 13 FLR 124; (1986) 71 ALR 73; (1986) 12 ALD 138; (1986) 18 IR 431 Federal Court of Australia Australia - Commonwealth 17 Dec 1986 AustLII flag 124
Commissioner of Taxation v Nestle Australia Ltd [1986] FCA 479; (1986) 12 FCR 257; (1986) 69 ALR 445; 17 ATR 1130 Federal Court of Australia Australia - Commonwealth circa 1986 AustLII flag 85
Ellison v Vukicevic (1986) 7 NSWLR 104 Australia - New South Wales circa 1986 LexisNexis AU flag 47
Re Lordsdale Finance Ltd and Department of the Treasury [1985] AATA 174 Administrative Appeals Tribunal Australia 12 Jul 1985 AustLII flag 4
Re Waterford and the Treasurer (No 2) [1985] AATA 114; (1985) 8 ALN N37 Administrative Appeals Tribunal Australia 16 May 1985 AustLII flag 16
Re Howard and Treasurer of the Commonwealth [1985] AATA 100; (1985) 3 AAR 169; (1985) 7 ALD 626 Administrative Appeals Tribunal Australia 29 Apr 1985 AustLII flag 211
Re Bracken and Minister for Education and Youth Affairs [1985] AATA 8; (1984) 7 ALD 243; 2 AAR 406 Administrative Appeals Tribunal Australia 16 Jan 1985 AustLII flag 26
Re Waterford and Department of Treasury (No 1) [1984] AATA 518; (1984) 6 ALN N347 Administrative Appeals Tribunal Australia 3 Dec 1984 AustLII flag 8
Re James and Australian National University [1984] AATA 501; (1984) 6 ALD 687; (1984) 2 AAR 327 Administrative Appeals Tribunal Australia 23 Nov 1984 AustLII flag 224
Kavvadias v Commonwealth Ombudsman [1984] FCA 179; (1984) 2 FCR 64; 54 ALR 285; 6 ALD 198 Federal Court of Australia Australia - Commonwealth 9 Jul 1984 AustLII flag 41
Re Murtagh and Commissioner of Taxation [1984] AATA 249; (1984) 54 ALR 313; (1984) 6 ALD 112; (1984) 1 AAR 419; 15 ATR 787 Administrative Appeals Tribunal Australia 5 Jul 1984 AustLII flag 160
Re Waterford and Department of the Treasury (No 2) [1984] AATA 67; (1984) 5 ALD 588; 1 AAR 1 Administrative Appeals Tribunal Australia 14 Mar 1984 AustLII flag 398
Harris v Australian Broadcasting Commission [1984] FCA 8; (1984) 1 FCR 150; (1984) 51 ALR 581; (1984) 5 ALD 564 Federal Court of Australia Australia - Commonwealth 8 Feb 1984 AustLII flag 77
McDonald v Director-General of Social Security [1984] FCA 57; (1984) 6 ALD 6; (1984) 11 SSR 114; (1984) 1 FCR 354 Federal Court of Australia Australia - Commonwealth circa 1984 AustLII flag 1091
Harris v Australian Broadcasting Corporation (No 2) [1983] FCA 281; 78 FLR 264; (1983) 50 ALR 567; 5 ALD 560 Federal Court of Australia Australia - Commonwealth 31 Oct 1983 AustLII flag 22
Harris v Australian Broadcasting Corporation [1983] FCA 242; (1983) 78 FLR 236; (1983) 50 ALR 551; (1983) 5 ALD 545 Federal Court of Australia Australia - Commonwealth 4 Oct 1983 AustLII flag 220
R v Gidlow [1983] 2 Qd R 557 Australia - Queensland circa 1983 LexisNexis AU flag 16
Commonwealth of Australia v Lyon (1979) 24 ALR 300; (1979) 1 CCD 172 Australia circa 1979 LexisNexis AU flag 81
Dun & Bradstreet (Australia) Pty Ltd v Lyle (1977) 15 SASR 297 Supreme Court of South Australia Australia - South Australia circa 1977 Legal Online / Westlaw flag 17
Sinclair v Maryborough Mining Warden [1975] HCA 17; (1975) 132 CLR 473; (1975) 5 ALR 513; (1975) 49 ALJR 166; (1975) 34 LGRA 1 High Court of Australia Australia - Commonwealth 28 May 1975 AustLII flag 621
Epa v Mink 410 US 73; 35 L Ed 119; 35 L Ed 2d 119; 93 SCt 827 United States Supreme Court United States 22 Jan 1973 WorldLII flag 273
Bill Williams Pty Ltd v Williams [1972] HCA 23; (1972) 126 CLR 146; [1972-73] ALR 303; 46 ALJR 285 High Court of Australia Australia - Commonwealth 10 Apr 1972 AustLII flag 91
Danvers v Commissioner for Railways (NSW) [1969] HCA 64; (1969) 122 CLR 529; [1970] ALR 403 High Court of Australia Australia - Commonwealth 12 Dec 1969 AustLII flag 190
London Artists Ltd v Littler [1968] EWCA Civ 3; [1969] 2 QB 375; [1969] 2 All ER 193; [1969] 2 WLR 409 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Dec 1968 BAILII flag 115
Thompson's Application, In re [1964] TASStRp 11; [1964] Tas SR 129 Australia - Tasmania 31 Jul 1964 AustLII flag 18
Canadian Pacific Tobacco Co Ltd v Stapleton [1952] HCA 32; (1952) 86 CLR 1; [1953] ALR 603 High Court of Australia Australia - Commonwealth 29 Jul 1952 AustLII flag 154
Foster v FCT [1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 69
Water Conservation and Irrigation Commission (NSW) v Browning (1947) 74 CLR 492 Australia - Commonwealth circa 1947 Legal Online / Westlaw flag 566
United Service Insurance Co Ltd (in liq) v Lang [1935] NSWStRp 51; (1935) 35 SR (NSW) 487; 52 WN (NSW) 169 Supreme Court of New South Wales Australia - New South Wales 23 Sep 1935 AustLII flag 37
Whittingham v Commissioner of Railways (WA) [1931] HCA 49; (1931) 46 CLR 22; 38 ALR 8 High Court of Australia Australia - Commonwealth 10 Dec 1931 AustLII flag 174
South Hetton Coal Co Ltd v North-Eastern News Association Ltd [1893] UKLawRpKQB 194; [1894] 1 QB 133 United Kingdom 29 Nov 1893 CommonLII flag 94
R v Alfred Skeen and Archibald Freeman [1859] EngR 90; 169 ER 1182; [1859] Bell 97 Crown United Kingdom circa 1859 CommonLII flag 20

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