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Commissioner of Taxation v Apted   flag  11

[2021] FCAFC 45; (2021) 284 FCR 93
Federal Court of Australia
Australia - Commonwealth
24th March, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BSKF and Commissioner of Taxation (Taxation) (Taxation) [2024] AATA 3377 Administrative Appeals Tribunal Australia 20 Sep 2024 AustLII flag
Wyloo Metals Pty Ltd v Quarry Park Pty Ltd [2024] WASCA 38 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Apr 2024 AustLII flag 3
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Jassar & Manesh Pty Ltd as trustee for the Jassar Manesh Consultants Unit Trust and Commissioner of Taxation [2023] AATA 3499 Administrative Appeals Tribunal Australia 30 Oct 2023 AustLII flag 2
Lee and Decision Maker [2023] AATA 3158 Administrative Appeals Tribunal Australia 2 Oct 2023 AustLII flag
Rowley and Decision Maker [2023] AATA 2732 Administrative Appeals Tribunal Australia 22 Aug 2023 AustLII flag
BXS20 v Minister for Immigration, Citizenship and Multicultural Affairs [2023] FCAFC 20; (2023) 296 FCR 63 Federal Court of Australia Australia - Commonwealth 28 Feb 2023 AustLII flag 4
Morgan and Registrar of Aboriginal and Torres Strait Islander Corporations [2022] AATA 2234 Administrative Appeals Tribunal Australia 15 Jun 2022 AustLII flag
FFYS and Commissioner of Taxation (Taxation) [2021] AATA 4844 Administrative Appeals Tribunal Australia 24 Dec 2021 AustLII flag
Yazdani and Commissioner of Taxation (Taxation) [2021] AATA 4814 Administrative Appeals Tribunal Australia 23 Dec 2021 AustLII flag
Peters and Secretary, Department of Education, Skills and Employment [2021] AATA 3800 Administrative Appeals Tribunal Australia 18 Oct 2021 AustLII flag 5

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s25, s43, s44
A New Tax System (Australian Business Number) Act 1999 (Cth) s3, s8, s9, s10, s11, s13
Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (Cth) s3, s7, s11, s13, s19, s20
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s2, s8C
Federal Court Rules 2011 (Cth) s39.32
Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Apted and Commissioner of Taxation (Taxation) [2020] AATA 5139 Administrative Appeals Tribunal Australia 21 Dec 2020 AustLII flag 2
Frugtniet v Australian Securities and Investments Commission [2019] HCA 16; (2019) 266 CLR 250; (2019) 367 ALR 695; (2019) 93 ALJR 629; (2019) 79 AAR 9 High Court of Australia Australia - Commonwealth 15 May 2019 AustLII flag 317
Minister for Immigration and Border Protection v Stretton [2016] FCAFC 11; (2016) 237 FCR 1; (2016) 329 ALR 491 Federal Court of Australia Australia - Commonwealth 15 Feb 2016 AustLII flag 843
Tahiri v Minister for Immigration and Citizenship [2012] HCA 61; (2013) 249 CLR 332; (2012) 293 ALR 526; (2012) 87 ALJR 225 High Court of Australia Australia - Commonwealth 13 Dec 2012 AustLII flag 2740
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 780
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
Lacey v Attorney-General (Qld) [2011] HCA 10; (2011) 242 CLR 573; (2011) 275 ALR 646; (2011) 85 ALJR 508; (2011) 207 A Crim R 91 High Court of Australia Australia - Commonwealth 7 Apr 2011 AustLII flag 569
Master Education Services Pty Ltd v Ketchell [2008] HCA 38; (2008) 236 CLR 101; (2008) 249 ALR 44; (2008) 82 ALJR 1322; [2008] ATPR 42-243 High Court of Australia Australia - Commonwealth 27 Aug 2008 AustLII flag 147
Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286; 248 ALR 390; 103 ALD 467; 48 AAR 345; 82 ALJR 1147 High Court of Australia Australia - Commonwealth 30 Jul 2008 AustLII flag 1451
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Commissioner of Taxation [2005] FCAFC 244; (2005) 148 FCR 427; 89 ALD 1; 42 AAR 79; 61 ATR 509 Federal Court of Australia Australia - Commonwealth 30 Nov 2005 AustLII flag 29
Kelly v R [2004] HCA 12; (2004) 218 CLR 216; 205 ALR 274; (2004) 78 ALJR 538 High Court of Australia Australia - Commonwealth 10 Mar 2004 AustLII flag 405
Australian Postal Corporation v Forgie [2003] FCAFC 223; (2003) 130 FCR 279; (2003) 202 ALR 63; 76 ALD 578; 38 AAR 35 Federal Court of Australia Australia - Commonwealth 8 Oct 2003 AustLII flag 73
Minister for Immigration and Multicultural Affairs v Eshetu [1999] HCA 21; (1999) 197 CLR 611; (1999) 162 ALR 577; (1999) 73 ALJR 746; (1999) 54 ALD 289; (1999) 9 Leg Rep 17 High Court of Australia Australia - Commonwealth 13 May 1999 AustLII flag 2132
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
Secretary, Department of Social Security v Hodgson [1992] FCA 338; (1992) 37 FCR 32; (1992) 108 ALR 322; (1992) 27 ALD 309; (1992) 15 AAR 563; [1992] ASSC 92-126 Federal Court of Australia Australia - Commonwealth 17 Jul 1992 AustLII flag 190
Freeman v Secretary, Department of Social Security [1988] FCA 294; (1988) 87 CLR 506; (1988) 19 FCR 342; (1988) 87 ALR 506; (1988) 15 ALD 671; 9 AAR 255 Federal Court of Australia Australia - Commonwealth 18 Aug 1988 AustLII flag 344
Drake v Minister for Immigration and Ethnic Affairs 46 FLR 409; 24 ALR 577; (1979) 2 ALD 60 Australia circa 1979 Legal Online / Westlaw flag 3778
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
Avon Downs Pty Ltd v Commissioner of Taxation (1949) 74 CLR 353 Australia - Commonwealth circa 1949 Legal Online / Westlaw flag 1
House v R [1936] HCA 40; (1936) 55 CLR 499; 10 ALJR 202; 9 ABC 117 High Court of Australia Australia - Commonwealth circa 1936 AustLII flag 13010
Deputy FCT (SA) v Ellis & Clark Ltd [1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 95
Shell Co of Australia Ltd v FCT (1930) 44 CLR 530 Australia - Commonwealth circa 1930 Legal Online / Westlaw flag 117

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