Racing Queensland Board v Commissioner of Taxation 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	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	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	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	6

Legislation Cited

Legislation Name	Provision
Constitution
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
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	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	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	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	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	394
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	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	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	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	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	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	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	635
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	27
Lismore City Council v Stewart	(1989) 18 NSWLR 718		Australia - New South Wales	circa 1989	LexisNexis AU	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	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	387
Re Mendonca; Ex parte Commissioner of Taxation	[1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571		Australia	circa 1969	LexisNexis AU	104
Clarke v Dunraven (Earl Of) , the ' Satanita '	[1896] UKLawRpAC 56; [1897] AC 59		United Kingdom	19 Nov 1896	CommonLII	56
Finney, Re; Official Trustee in Bankruptcy v Finney, Ex p	35 ATR 259		Australia	circa 2011	Legal Online / Westlaw	3

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