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Sea Shepherd Australia Ltd and Commissioner of Taxation   flag  1

[2012] AATA 520
Administrative Appeals Tribunal
Australia
7th August, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sea Shepherd Australia Ltd v Commissioner of Taxation [2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836 Federal Court of Australia Australia - Commonwealth 3 Jul 2013 AustLII flag 47

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2006 Measures No. 3) Bill 2006 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1997 (Cth) s1.7, s4.5, s5.5, s12.5
Taxation Administration Act 1953 (Cth) s5, s15

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2329
Suntory (Aust) Pty Ltd v FCT [2009] FCAFC 80; (2009) 177 FCR 140; 75 ATR 620 Federal Court of Australia Australia - Commonwealth 30 Jun 2009 AustLII flag 10
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 30
National Mutual Life Association of Australasia Ltd v FCT [2008] FCA 1871; (2008) 74 ATR 173; [2008] ATC 20-077; 69 ACSR 250 Federal Court of Australia Australia - Commonwealth 10 Dec 2008 AustLII flag 3
Envestra Ltd v FCT [2008] FCA 249; (2008) 169 FCR 300; 70 ATR 115 Federal Court of Australia Australia - Commonwealth 7 Mar 2008 AustLII flag 10
Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138; 239 ALR 415; (2007) 82 ALJR 1; (2007) 176 A Crim R 555 High Court of Australia Australia - Commonwealth 23 Oct 2007 AustLII flag 349
Singh v Commonwealth [2004] HCA 43; (2004) 222 CLR 322; (2004) 209 ALR 355; (2004) 78 ALJR 1383; 79 ALD 425 High Court of Australia Australia - Commonwealth 9 Sep 2004 AustLII flag 215
Commissioner of Taxation v Murry (1998) 193 CLR 605 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 174
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 890
R v Brown [1996] 1 AC 543 United Kingdom circa 1996 LexisNexis / Westlaw flag 135
Brennan v Comcare [1994] FCA 1147; (1994) 50 FCR 555; (1994) 122 ALR 615; 19 AAR 542 Federal Court of Australia Australia - Commonwealth 8 Jun 1994 AustLII flag 235
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
Biga Nominees Pty Ltd v Commissioner of Taxation (Cth) [1991] VICSC 137; (1991) 104 FLR 74; (1991) 21 ATR 1459 Supreme Court of Victoria - Court of Appeal Australia - Victoria circa 1991 AustLII flag 20
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
Re Australian Federation of Construction Contractors; Ex parte Billing [1986] HCA 74; (1986) 68 ALR 416; (1986) 61 ALJR 37 High Court of Australia Australia - Commonwealth 2 Dec 1986 AustLII flag 68
Exxon Corporation v Exxon Insurance Consultants International Ltd [1982] Ch 119; [1981] 3 All ER 241; [1981] 3 WLR 541 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 61
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
R v Refshauge (1976) 11 ALR 471; 51 ALJR 180 Australia circa 1976 LexisNexis AU flag 33
Falconer v Pedersen [1974] VicRp 24; [1974] VR 185 Australia - Victoria 11 Oct 1973 AustLII flag 40
Mikasa (NSW) Pty Ltd v Festival Stores [1972] HCA 69; (1972) 127 CLR 617; [1972-73] ALR 921; (1971) 18 FLR 260; (1972) 47 ALJR 14 High Court of Australia Australia - Commonwealth 21 Dec 1972 AustLII flag 111
Ogden Industries Pty Ltd v Lucas [1970] AC 113; [1969] 1 All ER 121; [1969] 3 WLR 75 United Kingdom circa 1970 LexisNexis / Westlaw flag 94
Damjanovic & Sons Pty Ltd v Commonwealth [1968] HCA 42; (1968) 117 CLR 390; [1969] ALR 653; 42 ALJR 102 High Court of Australia Australia - Commonwealth 27 Jun 1968 AustLII flag 83
Bourne v Norwich Crematorium Ltd [1967] 2 All ER 576; [1967] 1 WLR 691 United Kingdom circa 1967 LexisNexis flag 61
Inman (decd), Re [1965] VicRp 36; [1965] VR 238 Australia - Victoria 21 Nov 1963 AustLII flag 38
M Collins & Son Pty Ltd v Bankstown Municipal Council (1958) 3 LGRA 216 Australia circa 1958 flag 16
Scarfe v The FCT [1920] ArgusLawRp 104; (1921) 27 ALR 114 Argus Law Reports Australia 27 Sep 1920 AustLII flag 51
Lorimer v Smail [1911] HCA 44; (1911) 12 CLR 504 High Court of Australia Australia - Commonwealth 25 Sep 1911 AustLII flag 34
Mersey Docks and Harbour Board v Henderson Bros [1888] UKLawRpAC 37; (1888) 13 AC 595 United Kingdom 23 Jul 1888 CommonLII flag 44

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