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Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue   flag  2

[2018] ACTSC 208
Supreme Court of the Australian Capital Territory
Australia - Australian Capital Territory
3rd August, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Secretary of the Ministry of Health v The New South Wales Nurses and Midwives ’ Association [2022] NSWSC 1178; (2022) 320 IR 249 Supreme Court of New South Wales Australia - New South Wales 28 Sep 2022 AustLII flag 35
Arcidiacono v Commissioner for ACT Revenue; Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue (No 2) [2018] ACTCA 69; (2018) 342 FLR 265 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 21 Dec 2018 AustLII flag 1
Arcidiacono v Commissioner for ACT Revenue; Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue [2018] ACTCA 56 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 28 Nov 2018 AustLII flag

Legislation Cited

Legislation Name Provision
Payroll Tax Act 2011 (ACT)
Taxation Administration Act 1999 (ACT) s16, s50, s52, s54, s56B, s105, s134
Payroll Tax Act 1987 (ACT)
Corporations Act (Cth) s181, s182
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stojic v Deputy Commissioner of Taxation [2018] FCA 483; (2018) 107 ATR 741 Federal Court of Australia Australia - Commonwealth 19 Apr 2018 AustLII flag 7
Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue (No 3) [2017] ACTSC 340 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 14 Nov 2017 AustLII flag 2
Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue (No 2) [2017] ACTSC 303; 325 FLR 419 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 17 Oct 2017 AustLII flag 2
[2017] SC 466 [2017] SC 466 United Kingdom - Scotland circa 2017 flag 1
Sanctuary Lakes Pty Ltd v Commissioner of Taxation [2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762 Federal Court of Australia Australia - Commonwealth 24 May 2013 AustLII flag 74
Minister for Immigration and Citizenship v Li [2013] HCA 18; (2013) 249 CLR 332; (2013) 297 ALR 225; (2013) 87 ALJR 618; (2013) 138 ALD 181 High Court of Australia Australia - Commonwealth 8 May 2013 AustLII flag 2445
Gashi v Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Mar 2013 AustLII flag 88
New South Wales v Kable [2013] HCA 26; 252 CLR 118 High Court of Australia Australia - Commonwealth circa 2013 AustLII flag 104
Deputy Commissioner of Taxation v TDE Nominees Pty Ltd (No 2) [2011] NSWSC 1528 Supreme Court of New South Wales Australia - New South Wales 9 Nov 2011 AustLII flag 8
Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37; (2011) 191 FCR 400; (2011) 276 ALR 231; 82 ATR 663 Federal Court of Australia Australia - Commonwealth 17 Mar 2011 AustLII flag 25
Australian Pesticides and Veterinary Medicines Authority v Administrative Appeals Tribunal [2008] FCA 1393; (2008) 216 FCR 405; (2008) 250 ALR 448; (2008) 48 AAR 532; (2008) 107 ALD 323 Federal Court of Australia Australia - Commonwealth 12 Sep 2008 AustLII flag 8
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
Hearne v Street [2008] HCA 36; (2008) 235 CLR 125; 248 ALR 609; 82 ALJR 1259 High Court of Australia Australia - Commonwealth 6 Aug 2008 AustLII flag 788
Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566; 249 ALR 87; [2008] ATC 20-037; 103 ALD 238; 48 AAR 500; 73 ATR 276 Federal Court of Australia Australia - Commonwealth 4 Jul 2008 AustLII flag 52
Totev v Sfar [2008] FCAFC 35; (2008) 167 FCR 193; (2008) 247 ALR 180 Federal Court of Australia Australia - Commonwealth 12 Mar 2008 AustLII flag 151
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
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCA 54; (2007) 232 CLR 598; (2007) 240 ALR 597; (2007) 64 ACSR 273; 67 ATR 1; (2007) 82 ALJR 127 High Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 54
Trade World Enterprises Pty Ltd v Deputy Commissioner of Taxation [2006] VSCA 191; (2006) 64 ATR 316 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 Sep 2006 AustLII flag 40
AWB Ltd v Cole (No 2) [2006] FCA 913; (2006) 253 FCR 288; (2006) 233 ALR 453 Federal Court of Australia Australia - Commonwealth 18 Jul 2006 AustLII flag 55
Jacobs v OneSteel Manufacturing Pty Ltd [2006] SASC 32; (2006) 93 SASR 568 Supreme Court of South Australia Australia - South Australia 3 Feb 2006 AustLII flag 48
Elias v Commissioner of Taxation [2002] FCA 1132; (2002) 199 ALR 246; 51 ATR 1 Federal Court of Australia Australia - Commonwealth 13 Sep 2002 AustLII flag 10
Elias v FCT [2002] FCA 845; (2002) 123 FCR 499; (2002) 50 ATR 253 Federal Court of Australia Australia - Commonwealth 3 Jul 2002 AustLII flag 412
Paul v Minister for Immigration and Multicultural Affairs [2001] FCA 1196; (2001) 113 FCR 396; 64 ALD 289 Federal Court of Australia Australia - Commonwealth 29 Aug 2001 AustLII flag 435
Harts Fidelity Pty Ltd v Deputy Commissioner of Taxation (1999) 42 ATR 438 Australia circa 1999 Legal Online / Westlaw flag 4
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Ousley v R [1997] HCA 49; (1997) 192 CLR 69; (1997) 148 ALR 510; (1997) 71 ALJR 1548; (1997) 17 Leg Rep C1; (1997) 97 A Crim R 195 High Court of Australia Australia - Commonwealth 20 Oct 1997 AustLII flag 355
Kruger v Commonwealth [1997] HCA 27; (1997) 190 CLR 1; (1997) 146 ALR 126; (1997) 71 ALJR 991; (1997) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 31 Jul 1997 AustLII flag 688
Bryant v Commonwealth Bank of Australia (1996) 134 ALR 460 Australia circa 1996 LexisNexis AU flag 69
Meagher v Stephenson (1993) 30 NSWLR 736 Australia - New South Wales circa 1993 LexisNexis AU flag 43
Edelsten v Wilcox [1988] FCA 204; (1988) 83 ALR 99; (1988) 19 ATR 1370; (1988) 15 ALD 546 Federal Court of Australia Australia - Commonwealth 20 Jun 1988 AustLII flag 38
Nestle Australia Ltd v FCT (1987) 16 FCR 167; 18 ATR 873 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 322
R v Balfour; Ex parte Parkes Rural Distributions Pty Ltd (1987) 17 FCR 26; (1987) 76 ALR 256 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 48
ARM Constructions Pty Ltd v Deputy Commissioner of Taxation [1986] FCA 108; 10 FCR 197; (1986) 65 ALR 343; (1986) 10 ALN N118; 17 ATR 459 Federal Court of Australia Australia - Commonwealth 10 Apr 1986 AustLII flag 78
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5507
Harman v Secretary of State for the Home Department [1983] 1 AC 280; [1982] 1 All ER 532; [1982] 2 WLR 338 United Kingdom circa 1983 LexisNexis / Westlaw flag 951
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
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd (1979) 24 ALR 307 Australia circa 1979 LexisNexis AU flag 314
Forbes v New South Wales Trotting Club Ltd [1979] HCA 27; 143 CLR 242; 25 ALR 1 High Court of Australia Australia - Commonwealth 30 Sep 1918 AustLII flag 146
Attorney-General v Carlton Bank [1899] UKLawRpKQB 119; [1899] 2 QB 158 United Kingdom 2 Jun 1899 CommonLII flag 49

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