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Racing Queensland Board v Commissioner of Taxation   flag  4

[2019] FCA 509; 371 ALR 358
Federal Court of Australia
Australia - Commonwealth
12th April, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118; 278 FCR 502 Federal Court of Australia Australia - Commonwealth 16 Jul 2020 AustLII flag 26
Commissioner of Taxation v Racing Queensland Board [2019] FCAFC 224; (2019) 374 ALR 241 Federal Court of Australia Australia - Commonwealth 16 Dec 2019 AustLII flag 10
Commissioner of Taxation v Scone Race Club Ltd [2019] FCAFC 225; 374 ALR 189 Federal Court of Australia Australia - Commonwealth 16 Dec 2019 AustLII flag 9
Scone Race Club Ltd v Commissioner of Taxation [2019] FCA 976; 373 ALR 676 Federal Court of Australia Australia - Commonwealth 21 Jun 2019 AustLII flag 6

Legislation Cited

Legislation Name Provision
Evidence Act 1995 (Cth) s79, s80
Income Tax Assessment Act 1936 (Cth) s175
Judiciary Act 1903 (Cth) s39B
Superannuation Guarantee (Administration) Act 1992 (Cth) s11, s12, s17, s19, s35, s36
Superannuation Guarantee Charge Act 1992 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Amending Act (Cth)
Rules (Cth) s1.01
Acts Interpretation Act 1954 (Qld) s36, s41
Racing Act 2002 (Qld) s3, s6, s9, s84, s187
Racing and Other Legislation Amendment Act 2012 (Qld) s11, s73
Racing and Betting Act 1980 (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mercato Sports (UK) Ltd v The Everton Football Club Co Ltd [2018] EWHC 1567 High Court of England and Wales United Kingdom - England and Wales circa 2018 BAILII flag 2
Commissioner of Taxation v Nash [2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251 Federal Court of Australia Australia - Commonwealth 16 Apr 2013 AustLII flag 3
McHugh v Australian Jockey Club (No 13) [2012] FCA 1441; (2012) 299 ALR 363 Federal Court of Australia Australia - Commonwealth 19 Dec 2012 AustLII flag 11
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) [2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137 Federal Court of Australia Australia - Commonwealth 13 Apr 2011 AustLII flag 185
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
Braverus Maritime Inc v Port Kembla Coal Terminal Ltd [2005] FCAFC 256; (2005) 148 FCR 68; [2006] ATPR 46-267 Federal Court of Australia Australia - Commonwealth 12 Dec 2005 AustLII flag 38
Port Kembla Coal Terminal Ltd v Braverus Maritime Inc [2004] FCA 1211; (2004) 140 FCR 445; 212 ALR 158; [2005] ATPR (Digest) 46-261 Federal Court of Australia Australia - Commonwealth 17 Sep 2004 AustLII flag 18
NT Power Generation Pty Ltd v Power and Water Authority [2004] HCA 48; (2004) 219 CLR 90; 210 ALR 312; (2004) 79 ALJR 1; [2004] ATPR 42-021 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 151
River Fishery Assn (SA) Inc v South Australia [2003] SASC 174; (2003) 85 SASR 373 Supreme Court of South Australia Australia - South Australia 6 Jun 2003 AustLII flag 17
New South Wales Thoroughbred Racing Board v Waterhouse [2003] NSWCA 55; (2003) 56 NSWLR 691 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Apr 2003 AustLII flag 29
NT Power Generation Pty Ltd v Power and Water Authority [2002] FCAFC 302; (2002) 122 FCR 399; [2003] ATPR 41-909 Federal Court of Australia Australia - Commonwealth 2 Oct 2002 AustLII flag 31
Ermogenous v Greek Orthodox Community of SA Inc [2002] HCA 8; (2002) 209 CLR 95; (2002) 187 ALR 92; (2002) 112 IR 56; [2002] Aust Contract Reports 90-144; (2002) 76 ALJR 465; (2002) 51 AILR 4-596; (2002) 23 Leg Rep 9 High Court of Australia Australia - Commonwealth 7 Mar 2002 AustLII flag 637
NT Power Generation Pty Ltd v Power and Water Authority [2001] FCA 334; (2001) 184 ALR 481; [2001] ATPR 41-814; [2001] Aust Contract Reports 90-128 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 27
Lismore City Council v Stewart (1989) 18 NSWLR 718 Australia - New South Wales circa 1989 LexisNexis AU flag 12
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
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 387
Re Mendonca; Ex parte Commissioner of Taxation [1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571 Australia circa 1969 LexisNexis AU flag 104
Clarke v Dunraven (Earl Of) , the ' Satanita ' [1896] UKLawRpAC 56; [1897] AC 59 United Kingdom 19 Nov 1896 CommonLII flag 58
Finney, Re; Official Trustee in Bankruptcy v Finney, Ex p 35 ATR 259 Australia circa 2011 Legal Online / Westlaw flag 3

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