Commissioner of Taxation v Scone Race Club Ltd 9

[2019] FCAFC 225; 374 ALR 189

Federal Court of Australia

Australia - Commonwealth

16th December, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
James Cook University v Ridd	[2020] FCAFC 123; (2020) 278 FCR 566; (2020) 382 ALR 8; (2020) 298 IR 50	Federal Court of Australia	Australia - Commonwealth	22 Jul 2020	AustLII	163
Commissioner of Taxation v Pike	[2020] FCAFC 158	Federal Court of Australia	Australia - Commonwealth	22 Sep 2020	AustLII	8
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Rudakova v Congregation of Religious Sisters of Charity of Australia trading as St Vincent's Private Hospital, Sydney	[2020] FCA 1222	Federal Court of Australia	Australia - Commonwealth	26 Aug 2020	AustLII

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1
Corporations Act 2001 (Cth)	s1305
Superannuation Guarantee (Administration) Act 1992 (Cth)	s12, s16, s17
Superannuation Guarantee Charge Act 1992 (Cth)	s5, s6
Taxation Administration Act 1953 (Cth)	s12, s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth)	s39.32
Thoroughbred Racing Act 1996 (NSW)	s3, s4, s13, s14
Destruction Regulation 1999 (NSW)
Wild Dog Destruction Regulation (NSW)
Racing Act 2002 (Qld)	s101

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Commissioner of Taxation v Chubb Australia Ltd	[1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285	Federal Court of Australia	Australia - Commonwealth	24 Mar 1995	AustLII	56
Optical 88 Ltd v Optical 88 Pty Ltd	[2011] FCAFC 130; (2011) 197 FCR 67; (2011) 283 ALR 78; (2011) 93 IPR 202	Federal Court of Australia	Australia - Commonwealth	17 Oct 2011	AustLII	55
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
McHugh v Australian Jockey Club Ltd	[2014] FCAFC 45; (2014) 314 ALR 20	Federal Court of Australia	Australia - Commonwealth	17 Apr 2014	AustLII	16
Fish, In re; Ingham v Bayner	[1894] UKLawRpCh 38; (1894) 2 Ch 83	Court of Chancery	United Kingdom	1 Mar 1894	CommonLII	16
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
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 Pike	[2020] FCAFC 158	Federal Court of Australia	Australia - Commonwealth	22 Sep 2020	AustLII	8
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
Commissioner of Taxation v Amway of Australia Ltd	[2004] FCAFC 273; 141 FCR 40; 57 ATR 339	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII	6
Racing Queensland Board v Commissioner of Taxation	[2019] FCA 509; 371 ALR 358	Federal Court of Australia	Australia - Commonwealth	12 Apr 2019	AustLII	4
90 Aljr 331	90 ALJR 331		Australia	circa 2019		1
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Rudakova v Congregation of Religious Sisters of Charity of Australia trading as St Vincent's Private Hospital, Sydney	[2020] FCA 1222	Federal Court of Australia	Australia - Commonwealth	26 Aug 2020	AustLII

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