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Illuka Park Trust v Commissioner of Taxation   flag  3

[2023] FCAFC 89; 298 FCR 449
Federal Court of Australia
Australia - Commonwealth
9th June, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation) [2023] AATA 3005 Administrative Appeals Tribunal Australia 20 Sep 2023 AustLII flag 1
Bblood Enterprises Pty Ltd v Commissioner of Taxation [2023] FCAFC 114 Federal Court of Australia Australia - Commonwealth 21 Jul 2023 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s97, s100A, s155, s177C, s177E
Income Tax Assessment Act 1997 (Cth) s15.5
Taxation Administration Act 1953 (Cth) s14ZZO
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
BBlood Enterprises Pty Ltd v Commissioner of Taxation (Costs) [2022] FCA 1278 Federal Court of Australia Australia - Commonwealth 27 Oct 2022 AustLII flag 2
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Sea Shepherd Australia Ltd v Commissioner of Taxation [2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836 Federal Court of Australia Australia - Commonwealth 3 Jul 2013 AustLII flag 47
Ludekens [2013] FCAFC 100; (2013) 214 FCR 149 Federal Court of Australia Australia - Commonwealth circa 2013 AustLII flag 8
Lawrence v Commissioner of Taxation [2009] FCAFC 29; (2009) 175 FCR 277; [2009] ATC 20-096; (2009) 75 ATR 306 Federal Court of Australia Australia - Commonwealth 20 Mar 2009 AustLII flag 16
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
Commissioner of Taxation v Prestige Motors Pty Ltd [1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568 Federal Court of Australia Australia - Commonwealth 18 Mar 1998 AustLII flag 19
Owners of Shin Kobe Maru v Empire Shipping Co Inc [1994] HCA 54; 125 ALR 1; 68 ALJR 907; 181 CLR 404 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 183
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
Deputy Commissioner of Taxation v Moorebank Pty Ltd [1988] HCA 29; (1988) 165 CLR 55 High Court of Australia Australia - Commonwealth 9 Jun 1988 AustLII flag 89
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
FCT v Ellers Motor Sales Pty Ltd [1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45 High Court of Australia Australia - Commonwealth 29 Feb 1972 AustLII flag 14
Investment & Merchant Finance Corporation Ltd v FCT [1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 28
Hancock v FCT [1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228 High Court of Australia Australia - Commonwealth 8 Aug 1961 AustLII flag 55
Bell v FCT [1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 75
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118

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