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Commissioner of Taxation v Macoun   flag  11

[2014] FCAFC 162; (2014) 227 FCR 265; [2014] ATC 20-476; (2014) 100 ATR 33; (2014) 145 ALD 16
Federal Court of Australia
Australia - Commonwealth
4th December, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Saw v Seven Network (Operations) Ltd [2024] FCA 1210 Federal Court of Australia Australia - Commonwealth 18 Oct 2024 AustLII flag 1
Canberra South Real Estate Pty Ltd v 3 Property Group 5 Pty Ltd [2022] ACTSC 217 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 25 Aug 2022 AustLII flag
Tay v Building Services Board [2021] WASC 433 Supreme Court of Western Australia Australia - Western Australia 7 Dec 2021 AustLII flag
Cheshire v Jennings (No 2) [2021] SASCFC 11 Supreme Court of South Australia - Full Court Australia - South Australia 19 Feb 2021 AustLII flag
Woollahra Municipal Council v SJD DB2 Pty Ltd [2020] NSWLEC 115 Land and Environment Court of New South Wales Australia - New South Wales 18 Aug 2020 AustLII flag 54
Fewin Pty Ltd v Prentice [2016] FCA 1239 Federal Court of Australia Australia - Commonwealth 20 Oct 2016 AustLII flag 2
Jayasinghe v Commissioner of Taxation [2015] AATA 456 Administrative Appeals Tribunal Australia 29 Jun 2015 AustLII flag 2
MYVC v Director-General of Security [2014] FCA 1447; (2014) 234 FCR 134; 323 ALR 400; 148 ALD 489; 65 AAR 369 Federal Court of Australia Australia - Commonwealth 12 Dec 2014 AustLII flag 15

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Considering Legal Perspectives And An Australian Approach To Scraping Data From The Modern Web" [2017] ANZCompuLawJl 3 Agius, Adrian Australia circa 2017 AustLII flag
"Giving Meaning to 'Social Origin' in International Labour Organization ('ILO') Conventions, the Fair Work Act 2009 (Cth) and the Australian Human Rights Commission Act 1986 (Cth): 'Class' Discrimination and its Relevance to the Australian Context" (2016) 39 University of New South Wales Law Journal 84 Capuano, Angelo Australia circa 2016 AustLII flag 1
"The High Court has an opportunity to reverse the dangerous and unwise precedent set by the Federal Court in FCT v Macoun" [2015] RevenueLawJl 1 Azzi, John Australia circa 2015 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s1, s44
International Organisations (Privileges and Immunities) Act 1963 (Cth) s6
Income Tax Assessment Act 1936 (Cth) s27H
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Specialized Agencies (Privileges and Immunities) Regulations 1986 (Cth)
Taxation Laws Amendment Act (No 2) 1988 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Macoun and Commissioner of Taxation [2014] AATA 155 Administrative Appeals Tribunal Australia 20 Mar 2014 AustLII flag 2
Australian Competition and Consumer Commission (ACCC) v PT Garuda Indonesia Ltd (No 9) [2013] FCA 323; (2013) 212 FCR 406; (2013) 301 ALR 399 Federal Court of Australia Australia - Commonwealth 11 Apr 2013 AustLII flag 17
Plaintiff M47/2012 v Director-General of Security [2012] HCA 46; (2012) 251 CLR 1; (2012) 292 ALR 243; (2012) 86 ALJR 1372 High Court of Australia Australia - Commonwealth 5 Oct 2012 AustLII flag 217
Master Education Services Pty Ltd v Ketchell [2008] HCA 38; (2008) 236 CLR 101; (2008) 249 ALR 44; (2008) 82 ALJR 1322; [2008] ATPR 42-243 High Court of Australia Australia - Commonwealth 27 Aug 2008 AustLII flag 147
Birdseye v Australian Securities and Investments Commission [2003] FCAFC 232; (2003) 38 AAR 55; 76 ALD 321 Federal Court of Australia Australia - Commonwealth 21 Oct 2003 AustLII flag 152
QT95/168 and Commissioner of Taxation [1996] AATA 151; (1996) 32 ATR 1279 Administrative Appeals Tribunal Australia 1 May 1996 AustLII flag 2
Minister for Immigration and Ethnic Affairs v Teoh [1995] HCA 20; (1995) 183 CLR 273; (1995) 128 ALR 353; (1995) 69 ALJR 423; (1995) 39 ALD 206; [1995] EOC 92-696; [1996] 1 CHRLD 67; (1995) 7 Leg Rep 18 High Court of Australia Australia - Commonwealth 7 Apr 1995 AustLII flag 1846
Chu Kheng Lim v Minister for Immigration, Local Government and Ethnic Affairs [1992] HCA 64; (1992) 176 CLR 1; (1993) 110 ALR 97; 67 ALJR 125 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 1060
Hunter Resources Ltd v Melville [1988] HCA 5; (1988) 164 CLR 234; (1988) 77 ALR 8; (1988) 62 ALJR 88 High Court of Australia Australia - Commonwealth 18 Feb 1988 AustLII flag 256
TNT Skypak International (Aust) Pty Ltd v FCT (1988) 82 ALR 175 Australia circa 1988 LexisNexis AU flag 268
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
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
Brumby (Inspector of Taxes) v Milner [1976] UKHL 7; [1976] 3 All ER 636; [1976] 1 WLR 1096 House of Lords United Kingdom 27 Oct 1976 BAILII flag 14
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
Privileges and Immunities of the Specialised Agencies (1947) 33 UNTS 261 International circa 1947 flag 5
Privileges and Immunities of the United Nations 1946 1 UNTS 15 International circa 1946 flag 18
FCT v Broken Hill South Ltd [1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167 High Court of Australia Australia - Commonwealth 7 Nov 1941 AustLII flag 150
Commissioner of Taxation v Broken Hill South Ltd (1941) 2 AITR 257 Australia circa 1941 flag 5
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
Nette v Howarth [1935] HCA 22; (1935) 53 CLR 55; [1935] ALR 241; 8 ABC 75 High Court of Australia Australia - Commonwealth 30 Apr 1935 AustLII flag 29
Jumbunna Coal Mine NL v Victorian Coal Miners Association [1908] HCA 95; (1908) 6 CLR 309; 14 ALR 701; 2 CAR 39 High Court of Australia Australia - Commonwealth 6 Oct 1908 AustLII flag 458

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