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Commissioner of Taxation v Crown Insurance Services Ltd   flag  35

[2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269
Federal Court of Australia
Australia - Commonwealth
2nd November, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FSX v Chief Commissioner of State Revenue [2024] NSWCATAP 169 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 29 Aug 2024 AustLII flag
Samchris Pty Ltd v Keogh [2024] NSWCATAP 125 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 28 Jun 2024 AustLII flag 3
Stark v Commissioner of Taxation [2023] FCA 1523 Federal Court of Australia Australia - Commonwealth 19 Dec 2023 AustLII flag
BSA Ltd v Chief Commissioner of State Revenue [2023] NSWCATAP 159 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 15 Jun 2023 AustLII flag
Holt v Dental Board of Australia [2023] NTSC 28 Supreme Court of the Northern Territory Australia - Northern Territory 30 Mar 2023 AustLII flag 1
Commissioner of State Revenue v Sandgate Road Property Pty Ltd [2023] QCATA 26 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 17 Mar 2023 AustLII flag 1
Kemsley v NSW Land and Housing Corporation [2020] NSWCATAP 188 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 11 Sep 2020 AustLII flag 2
Graham O'Keefe v Integral Corporate Property Pty Ltd [2020] NSWCATAP 76 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 5 May 2020 AustLII flag 2
Commissioner of Taxation v Eichmann [2019] FCA 2155 Federal Court of Australia Australia - Commonwealth 20 Dec 2019 AustLII flag 4
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Rose v Tunstall [2017] NSWSC 797 Supreme Court of New South Wales Australia - New South Wales 21 Jun 2017 AustLII flag 2
Marshall-Holst v Office of the Information Commissioner and Queensland Health (Metro North Hospital and Health Service) [2017] QCATA 28 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 15 Mar 2017 AustLII flag 3
Bartlett v Contrast Constructions Pty Ltd [2016] QCA 119 Supreme Court of Queensland - Court of Appeal Australia - Queensland 4 May 2016 AustLII flag 10
Rogers v Vinoly [2016] NSWCATAP 2 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 4 Jan 2016 AustLII flag 13
Maksymiuk v Savage [2015] QCA 177 Supreme Court of Queensland - Court of Appeal Australia - Queensland 25 Sep 2015 AustLII flag 15
Deslandes v Repatriation Commission [2015] FCCA 1786 Federal Circuit Court of Australia Australia 14 Aug 2015 AustLII flag
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 386
Pryor & Pearce (SSAT Appeal) [2015] FCCA 1240 Federal Circuit Court of Australia Australia 15 May 2015 AustLII flag 3
Trustee of the R v Unit Trust v Commissioner of Taxation [2014] FCA 1169 Federal Court of Australia Australia - Commonwealth 5 Nov 2014 AustLII flag 1
Hannover Life Re of Australasia Ltd v Wright [2014] FCA 1163 Federal Court of Australia Australia - Commonwealth 31 Oct 2014 AustLII flag 3
Kaluza v Repatriation Commission [2014] FCA 1137 Federal Court of Australia Australia - Commonwealth 23 Oct 2014 AustLII flag 5
Summers v Repatriation Commission [2014] FCA 608 Federal Court of Australia Australia - Commonwealth 12 Jun 2014 AustLII flag 5
P v Child Support Registrar [2013] FCA 1312; (2013) 138 ALD 563; (2013) 62 AAR 17 Federal Court of Australia Australia - Commonwealth 5 Dec 2013 AustLII flag 77
Stewart and Commissioner of Taxation [2013] AATA 845; (2013) 97 ATR 963 Administrative Appeals Tribunal Australia 28 Nov 2013 AustLII flag 6
Arifin v Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] FCA 1162 Federal Court of Australia Australia - Commonwealth 7 Nov 2013 AustLII flag 1
Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42; 96 ATR 315 Administrative Decisions Tribunal Australia - New South Wales 6 Sep 2013 AustLII flag 37
Penman & Child Support Registrar (SSAT Appeal) [2013] FCCA 492 Federal Circuit Court of Australia Australia 14 Jun 2013 AustLII flag 12
Weller v Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] FCA 326 Federal Court of Australia Australia - Commonwealth 12 Apr 2013 AustLII flag
Soames v Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] FCA 260; (2013) 59 AAR 501 Federal Court of Australia Australia - Commonwealth 25 Mar 2013 AustLII flag 9
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Repatriation Commission v Bawden [2012] FCAFC 176; (2012) 206 FCR 296; (2012) 59 AAR 49 Federal Court of Australia Australia - Commonwealth 3 Dec 2012 AustLII flag 63
Christanty v Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2012] FCA 1360 Federal Court of Australia Australia - Commonwealth 30 Nov 2012 AustLII flag 3
Tinkerbell Enterprises Pty Ltd as Trustee for Catelan Trust v Takeovers Panel [2012] FCA 1272; (2012) 208 FCR 266; (2012) 92 ACSR 56 Federal Court of Australia Australia - Commonwealth 16 Nov 2012 AustLII flag 13

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Practical Injustice in the Context of Private Tax Rulings" (2016) 39 University of New South Wales Law Journal 1096 Azzi, John Australia circa 2016 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s25, s43, s44
Federal Court of Australia Act 1976 (Cth) s19
Income Tax Assessment Act 1936 (Cth) s6, s99
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Customs Tariff Act 1987 (Cth)
Income Tax Act 1928 (Cth)
Trade Practices Act 1974 (Cth)
Duties Act 2000 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Crown Insurance Services Ltd v Commissioner of Taxation [2011] AATA 847 Administrative Appeals Tribunal Australia 30 Nov 2011 AustLII flag 2
Rana v Repatriation Commission [2011] FCAFC 124; (2011) 126 ALD 1 Federal Court of Australia Australia - Commonwealth 21 Sep 2011 AustLII flag 47
Kowalski v Repatriation Commission [2011] FCAFC 43 Federal Court of Australia Australia - Commonwealth circa 2011 AustLII flag 33
Colby Corporation Pty Ltd v Commissioner of Taxation [2008] FCAFC 10; (2008) 165 FCR 133; (2008) 244 ALR 71; (2008) 100 ALD 244; 71 ATR 62 Federal Court of Australia Australia - Commonwealth 20 Feb 2008 AustLII flag 38
Price Street Professional Centre Pty Ltd v Commissioner of Taxation [2007] FCAFC 154; (2007) 243 ALR 728; (2007) 97 ALD 593; (2007) 67 ATR 544 Federal Court of Australia Australia - Commonwealth 25 Sep 2007 AustLII flag 43
Ergon Energy Corporation Ltd v Commissioner of Taxation [2006] FCAFC 125; (2006) 153 FCR 551; 232 ALR 652; 94 ALD 1; 64 ATR 130 Federal Court of Australia Australia - Commonwealth 15 Aug 2006 AustLII flag 32
Comcare v Etheridge [2006] FCAFC 27; (2006) 149 FCR 522; 227 ALR 75; 90 ALD 31; 42 AAR 335 Federal Court of Australia Australia - Commonwealth 15 Mar 2006 AustLII flag 230
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Hannover Life Re of Australasia Ltd v Sayseng [2005] NSWCA 214; (2005) 13 ANZ Insurance Cases 90-123 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Jun 2005 AustLII flag 72
Cakmak v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCAFC 257; (2003) 135 FCR 183; (2003) 76 ALD 333; 31 Fam LR 29 Federal Court of Australia Australia - Commonwealth 21 Nov 2003 AustLII flag 98
Australian Securities and Investments Commission v Saxby Bridge Financial Planning Pty Ltd [2003] FCAFC 244; (2003) 133 FCR 290; (2003) 202 ALR 450; 47 ACSR 649 Federal Court of Australia Australia - Commonwealth circa 2003 AustLII flag 117
Birdseye v Australian Securities and Investments Commission (2003) 76 ALD 321 Australia circa 2003 LexisNexis AU flag 143
Minister for Immigration and Multicultural Affair, Re; Ex parte Epeabaka [2001] HCA 23; (2001) 206 CLR 128; (2001) 177 ALR 473; (2001) 75 ALJR 542; (2001) 65 ALD 321; (2001) 22 Leg Rep 12 High Court of Australia Australia - Commonwealth 3 May 2001 AustLII flag 283
Vetter v Lake Macquarie City Council [2001] HCA 12; (2001) 202 CLR 439; (2001) 178 ALR 1; (2001) 75 ALJR 578; 32 MVR 289 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 439
Cigna Insurance Asia Pacific Ltd v Packer [2000] WASCA 415; (2000) 23 WAR 159; (2001) 11 ANZ Insurance Cases 61-492 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Dec 2000 AustLII flag 63
Kumagai Gumi Co Ltd v Commissioner of Taxation [1999] FCA 235; (1999) 90 FCR 274; (1999) 161 ALR 699; 41 ATR 363 Federal Court of Australia Australia - Commonwealth 19 Mar 1999 AustLII flag 24
Sharp Corporation of Australia Pty Ltd v Collector of Customs [1995] FCA 707; (1995) 59 FCR 6; 22 AAR 35 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 94
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1257
Trade Practices Commission v Australian Iron & Steel Pty Ltd [1990] FCA 23; (1990) 22 FCR 305; (1990) 92 ALR 395; [1990] ATPR 41-001 Federal Court of Australia Australia - Commonwealth 5 Feb 1990 AustLII flag 68
Australian Telecommunications Corporation v Lambroglou [1990] FCA 689; (1990) 12 AAR 515 Federal Court of Australia Australia - Commonwealth circa 1990 AustLII flag 132
Grealy v Commissioner of Taxation [1989] FCA 28; (1989) 24 FCR 405; (1989) 20 ATR 403 Federal Court of Australia Australia - Commonwealth 23 Feb 1989 AustLII flag 12
Trident General Insurance Co Ltd v McNiece Bros Pty Ltd [1988] HCA 44; (1988) 165 CLR 107; 80 ALR 574; (1988) 62 ALJR 508; (1988) 5 ANZ Insurance Cases 60-873 High Court of Australia Australia - Commonwealth 8 Sep 1988 AustLII flag 562
TNT Skypak International (Aust) Pty Ltd v FCT [1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175 Federal Court of Australia Australia - Commonwealth 20 Apr 1988 AustLII flag 103
Thorpe Nominees Pty Ltd v FCT (1988) 88 ATC 4,886 Australia circa 1988 IntelliConnect flag 1
TNT Skypak International (Aust) Pty Ltd v FCT (1988) 82 ALR 175 Australia circa 1988 LexisNexis AU flag 268
Times Consultants Pty Ltd v Collector of Customs (Qld) [1987] FCA 488; (1987) 16 FCR 449; (1987) 76 ALR 313 Federal Court of Australia Australia - Commonwealth 23 Dec 1987 AustLII flag 136
Jedko Game Co Pty Ltd v Collector of Customs (NSW) (1987) 12 ALD 491 Australia circa 1987 LexisNexis AU flag 43
Commissioner of Taxation v Brixius [1987] FCA 612; (1987) 16 FCR 359; (1987) 7 AAR 316; 19 ATR 506 Federal Court of Australia Australia - Commonwealth circa 1987 AustLII flag 67
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
Australian National Railways Commission v Collector of Customs, SA [1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367 Federal Court of Australia Australia - Commonwealth 23 Aug 1985 AustLII flag 100
Minister for Immigration and Ethnic Affairs v Gungor [1982] FCA 99; (1982) 63 FLR 441; (1982) 42 ALR 209; [1982] 4 ALD 575; 6 A Crim R 81 Federal Court of Australia Australia - Commonwealth 9 Jun 1982 AustLII flag 340
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1101
Neal v Secretary, Department of Transport [1980] FCA 45; (1980) 29 ALR 350; (1980) 3 ALD 97; 45 ALT 41 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 90
Lombardo v FCT [1979] FCA 66; (1979) 40 FLR 208; (1979) 28 ALR 574; 10 ATR 310 Federal Court of Australia Australia - Commonwealth 17 Oct 1979 AustLII flag 112
Day & Riggs v Rugala (1978) 20 ACTR 3; (1978) 33 FLR 208 Australia - Australian Capital Territory circa 1978 LexisNexis AU flag 11
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Brutus v Cozens [1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799 House of Lords United Kingdom 19 Jul 1972 BAILII flag 343
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
FCT v Mitchum [1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23 High Court of Australia Australia - Commonwealth 30 Apr 1965 AustLII flag 39
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 384
NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239 High Court of Australia Australia - Commonwealth 23 Feb 1956 AustLII flag 290
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Australian Gas Light Co v Valuer-General (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 467
Tariff Reinsurances Ltd v Commissioner of Taxes (Vic) [1938] HCA 21; (1938) 59 CLR 194; [1938] ALR 186 High Court of Australia Australia - Commonwealth 4 Apr 1938 AustLII flag 32
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
FCT v W Angliss & Co Pty Ltd [1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331 High Court of Australia Australia - Commonwealth 1 Oct 1931 AustLII flag 17
Life Insurance Co of Australia Ltd v Phillips [1925] HCA 18; (1925) 36 CLR 60; 31 ALR 206 High Court of Australia Australia - Commonwealth 11 Jun 1925 AustLII flag 282
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
115 ALR 1 115 ALR 1 Australia circa 2001 LexisNexis AU flag 83
79 Atc 4,542 (1979) 79 ATC 4,542 Australia circa 2001 IntelliConnect flag 1

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