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Deputy Commissioner of Taxation v Liu   flag 

[2012] NSWDC 148
District Court of New South Wales
Australia - New South Wales
14th September, 2012

Legislation Cited

Legislation Name Provision
Constitution
Customs Act 1901 (Cth)
Excise Act 1901 (Cth) s146
Evidence Act 1995 (Cth) s147, s175, s177
Income Tax Assessment Act 1936 (Cth) s175
Income Tax Assessment Act 1997 (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth) s1.5
Judiciary Act 1903 (Cth) s39B, s56, s62, s75, s78B
Taxation Administration Act 1953 (Cth) s1, s5, s14ZZM, s14ZZR, s15
Civil Procedure Act 2005 (NSW) s56, s61, s62, s66, s67, s175, s177
District Court Act 1973 (NSW)
Act 1995 (NSW)
Uniform Civil Procedure Rules 2005 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dye v Commonwealth Bank of Australia [2012] NSWCA 220 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Jul 2012 AustLII flag 5
Gaskin v Ollerenshaw [2010] NSWSC 788 Supreme Court of New South Wales Australia - New South Wales 16 Jul 2010 AustLII flag 25
Deputy Commissioner of Taxation v Haritos [2010] VSC 275 Supreme Court of Victoria Australia - Victoria 21 Jun 2010 AustLII flag 3
Sagacious Legal Pty Ltd v Wesfarmers General Insurance Ltd (No 3) [2010] FCA 428; (2010) 184 FCR 516; (2010) 267 ALR 623 Federal Court of Australia Australia - Commonwealth 15 Apr 2010 AustLII flag 21
Aon Risk Services Australia Ltd v Australian National University [2009] HCA 27; (2009) 239 CLR 175; (2009) 258 ALR 14; (2009) 83 ALJR 951 High Court of Australia Australia - Commonwealth 5 Aug 2009 AustLII flag 4023
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880 High Court of Australia Australia - Commonwealth 3 Sep 2008 AustLII flag 234
Zisis v Knighton [2008] NSWCA 42 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Apr 2008 AustLII flag 16
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 393
MRTA of WA Inc v Panagouta Tsakisiris [2007] WAIRComm 1121 Western Australian Industrial Relations Commission Australia - Western Australia 25 Sep 2007 AustLII flag 1
City of Sydney Council v Satara [2007] NSWCA 148 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Jun 2007 AustLII flag 40
Chandra v Perpetual Trustee Victoria Ltd [2006] NSWSC 1046 Supreme Court of New South Wales Australia - New South Wales 6 Oct 2006 AustLII flag 5
Kane v Wyllie [2006] NSWSC 710 Supreme Court of New South Wales Australia - New South Wales circa 2006 AustLII flag 5
VAW (Kurri Kurri) Pty Ltd v Scientific Committee [2003] NSWCA 297; (2003) 58 NSWLR 631; (2003) 128 LGERA 419 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Oct 2003 AustLII flag 59
Glover v Australian Ultra Concrete Floors Pty Ltd [2003] NSWCA 80 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Apr 2003 AustLII flag 57
Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd [2003] HCA 49; (2003) 216 CLR 161; 201 ALR 1; (2003) 77 ALJR 1629; 53 ATR 788 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 176
Geelong Football Club Ltd v Clifford [2002] VSCA 212 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Nov 2002 AustLII flag 19
Kirby v Sanderson Motors Pty Ltd [2002] NSWCA 44; (2001) 54 NSWLR 135 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Mar 2002 AustLII flag 95
Nowlan v Marson Transport Pty Ltd [2001] NSWCA 346; (2001) 53 NSWLR 116; (2001) 34 MVR 495 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Sep 2001 AustLII flag 244
Vale v Vale [2001] NSWCA 245; (2001) 34 MVR 518 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 2 Aug 2001 AustLII flag 9
"Judicial impartiality and judicial neutrality: Is there a difference?" [2000] Australian Bar Review 212 Australian Bar Review Australia circa 2000 LexisNexis AU flag 2
Australian Competition and Consumer Commission v CG Berbatis Holdings Pty Ltd [1999] FCA 1151; (1999) 95 FCR 292; (1999) 167 ALR 303 Federal Court of Australia Australia - Commonwealth 18 Oct 1999 AustLII flag 123
Nikolic v MGICA Ltd [1999] FCA 849 Federal Court of Australia Australia - Commonwealth 23 Jun 1999 AustLII flag 38
Meggitt Overseas Ltd v Grdovic (1998) 43 NSWLR 527; (1998) 16 NSWCCR 373 Australia - New South Wales circa 1998 LexisNexis AU flag 56
Finlayson, Re; Ex parte Finlayson (1997) 72 ALJR 73; (1997) 15 Leg Rep 2 Australia circa 1997 flag 77
Deputy Commissioner of Taxation v Ho (1996) 131 FLR 188; (1996) 32 ATR 269 Australia circa 1996 Legal Online / Westlaw flag 27
Urban Transport Authority of NSW v Nweiser (1992) 28 NSWLR 471 Australia - New South Wales circa 1992 LexisNexis AU flag 329
Cywinski v Deputy FCT (Vic) [1990] VicRp 17; [1990] VR 193; (1989) 20 ATR 672 Australia - Victoria 4 May 1989 AustLII flag 23
Amrit Lal Narain v Parnell [1986] FCA 89; (1986) 9 FCR 479; (1986) 64 ALR 561; 20 A Crim R 417 Federal Court of Australia Australia - Commonwealth 26 Mar 1986 AustLII flag 62
Moore v Jack Brabham Holdings Pty Ltd (1986) 7 NSWLR 470 Australia - New South Wales circa 1986 LexisNexis AU flag 13
Deputy Commissioner of Taxation (Cth) v Jonrich Pty Ltd (1986) 86 FLR 25; (1986) 70 ALR 357; (1986) 17 ATR 880 Australia circa 1986 Legal Online / Westlaw flag 16
State Bank of New South Wales v Commonwealth Savings Bank of Australia (1986) 66 ALR 129; (1986) 4 NSWLR 549 Australia - New South Wales circa 1986 LexisNexis AU flag 29
Sydney City Council v Ke-Su Investments Pty Ltd (A Touch of Class Brothel case) 51 FLR 121; (1985) 1 NSWLR 246; (1985) 54 LGRA 232; 5 ALD 361 Australia - New South Wales circa 1985 Legal Online / Westlaw flag 105
Hanrahan v Ainsworth (1985) 1 NSWLR 370 Australia - New South Wales circa 1985 LexisNexis AU flag 31
Bright v Sampson and Duncan Enterprises Pty Ltd (1985) 1 NSWLR 346; 5 ATR 281 Australia - New South Wales circa 1985 LexisNexis AU flag 42
Packer v Meagher [1984] 3 NSWLR 486 Australia - New South Wales circa 1984 LexisNexis AU flag 163
Clyne v Deputy Commissioner of Taxation (1983) 48 ALR 545; (1983) 57 ALJR 673; (1983) 14 ATR 563 Australia circa 1983 LexisNexis AU flag 66
Capelvenere v Omega Developments Corporation Pty Ltd (1983) 5 ATPR 40-386 Australia circa 1983 IntelliConnect flag 4
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Green v Jones (1979) 39 FLR 428 Australia circa 1979 Legal Online / Westlaw flag 5
Green v Jones [1975] 2 NSWLR 812 Australia - New South Wales circa 1975 LexisNexis AU flag 58
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
Re Public Service Association of NSW & the Industrial Union of Employees (Commissioned Police Officers) Award [1947] HCA 31; (1947) 75 CLR 430 High Court of Australia Australia - Commonwealth 15 Sep 1947 AustLII flag 24
Ex parte Ryan; Re Johnson [1943] NSWStRp 39; (1943) 44 SR (NSW) 12; (1943) 61 WN (NSW) 17 Supreme Court of New South Wales Australia - New South Wales 11 Oct 1943 AustLII flag 18
Hinckley and South Leicestershire Permanent Benefit Building Society v Freeman [1941] Ch 32; [1940] 4 All ER 212 Court of Chancery United Kingdom circa 1941 LexisNexis / Westlaw flag 30
Ramsay v Aberfoyle Manufacturing Co (Australia) Pty Ltd [1935] HCA 75; (1935) 54 CLR 230; [1936] ALR 6 High Court of Australia Australia - Commonwealth 12 Dec 1935 AustLII flag 71
R v Hush; Ex parte Devanny [1932] HCA 64; (1932) 48 CLR 487 High Court of Australia Australia - Commonwealth 8 Dec 1932 AustLII flag 114
R v Jacobson and Levy [1931] AD 466 circa 1931 91
Attorney-General v Lord Mayor of City of Sheffield (1912) 106 LT 367 United Kingdom circa 1912 flag 4
Baxter v Ah Way [1909] HCA 21; 10 CLR 212; 17 ALR 102 High Court of Australia Australia - Commonwealth 29 Apr 1909 AustLII flag 8
Deputy Commissioner of Taxation v Mackey 64 FLR 432; (1982) 45 ALR 284; (1982) 13 ATR 547 Australia circa 1912 Legal Online / Westlaw flag 53
61 WN 17 61 WN 17 United Kingdom circa 1912 flag 1

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