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Trustee for the Star Enterprises Trust (Eurodrive Tours Pty Ltd) and Commissioner of Taxation (Taxation)   flag  1

[2020] AATA 1656
Administrative Appeals Tribunal
Australia
9th June, 2020

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"The Fast and the Furious: Exploring the Limits of Law and Economics through a Campaign to Repeal the Luxury Car Tax" (2022) 45 University of New South Wales Law Journal 1043 James, Kathryn Australia circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s33
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
1936 Act (Cth) s90, s166, s167
decreasing luxury car tax adjustment (Cth)
increasing luxury car tax adjustment (Cth)
luxury car (Cth)
luxury car tax (Cth)
luxury car tax (Cth)
quotable purpose (Cth)
quoted (Cth)
registered (Cth) sUBSECTION, sUPPLY
taxable supply of a luxury car (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Palassis v Commissioner of Taxation [2011] FCA 1305 Federal Court of Australia Australia - Commonwealth 15 Nov 2011 AustLII flag 10
Kostas v HIA Insurance Services Pty Ltd [2010] HCA 32; (2010) 241 CLR 390; (2010) 270 ALR 228; (2010) 84 ALJR 663 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 763
Melbourne Car Shop Pty Ltd v Commissioner of Taxation [2010] FCA 373; (2010) 76 ATR 42; [2010] ATC 20-179 Federal Court of Australia Australia - Commonwealth 23 Apr 2010 AustLII flag 7
Hua-Aus Pty Ltd v Commissioner of Taxation [2010] FCA 341; (2010) 184 FCR 430; (2010) 76 ATR 1; [2010] ATC 20-175 Federal Court of Australia Australia - Commonwealth 14 Apr 2010 AustLII flag 22
Russell v FCT [2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143 Federal Court of Australia Australia - Commonwealth 30 Oct 2009 AustLII flag 19
Rodriguez v Telstra Corporation Ltd [2002] FCA 30; (2002) 66 ALD 579 Federal Court of Australia Australia - Commonwealth 25 Jan 2002 AustLII flag 74
Imperial Bottleshops Pty Ltd v Commissioner of Taxation [1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 87
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 453
Repatriation Commission v Smith [1987] FCA 260; (1987) 15 FCR 327; (1987) 15 FLR 327; (1987) 74 ALR 537; (1987) 7 AAR 17; 12 ALD 798 Federal Court of Australia Australia - Commonwealth 10 Aug 1987 AustLII flag 804
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd [1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615 High Court of Australia Australia - Commonwealth 11 Jul 1985 AustLII flag 54
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 249
Rejfek v McElroy [1965] HCA 46; (1965) 112 CLR 517; [1966] ALR 270; (1966) 39 ALJR 177 High Court of Australia Australia - Commonwealth 13 Aug 1965 AustLII flag 860
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7883
Briginshaw v Briginshaw [1938] HCA 34; (1938) 60 CLR 336; [1938] ALR 334; 12 ALJR 100 High Court of Australia Australia - Commonwealth 14 Oct 1982 AustLII flag 10286
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
4e Audi R8 4E AUDI R8 Uruguay circa 1985 flag 1

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