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Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth)   flag  24

[1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059
Federal Court of Australia
Australia - Commonwealth
30th October, 1984

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rashazar v Tok [2024] NSWDC 443 District Court of New South Wales Australia - New South Wales 2 Oct 2024 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR TR2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Goodridge & Beadle [2017] FCCA 3219; (2017) 57 Fam LR 425 Federal Circuit Court of Australia Australia 19 Dec 2017 AustLII flag 20
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
ICAC In the matter of The Taxpayer and the Commissioner of Taxation [1996] AATA 417 Administrative Appeals Tribunal Australia 19 Nov 1996 AustLII flag 1
Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation [1992] FCA 560; (1992) 38 FCR 555; 111 ALR 131; 24 ATR 375 Federal Court of Australia Australia - Commonwealth 20 Nov 1992 AustLII flag 6
Re Traknew Holdings Pty Ltd v Commissioner of Taxation [1991] FCA 129 Federal Court of Australia Australia - Commonwealth 11 Apr 1991 AustLII flag
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 284 Federal Court of Australia Australia - Commonwealth 10 Aug 1988 AustLII flag
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 304
It 2462 - Income Tax : Trust Stripping - Income From Family Trust Distributed To a Trust Owned by the Taxpayer's Accountant Distributed Amount Returned To the Family Trust in the Form of an Interest Free Loan Repayable on Demand [1988] ATOITR IT2462 Australian Taxation Office Australia - Commonwealth 21 Jan 1988 AustLII flag
Comptroller of Stamps v Ashwick (Vic) [1987] HCA 60; (1987) 163 CLR 640; (1987) 76 ALR 161; (1987) 62 ALJR 22 High Court of Australia Australia - Commonwealth 10 Dec 1987 AustLII flag 13
Re W & J Investments Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 288 Federal Court of Australia Australia - Commonwealth 28 Aug 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John [1987] FCA 274 Federal Court of Australia Australia - Commonwealth 21 Aug 1987 AustLII flag
Ashwick (Vic) No 4 Pty Ltd v Comptroller of Stamps (Vic) [1987] VicRp 81; [1987] VR 986; (1987) 11 ACLR 685; 18 ATR 757 Australia - Victoria 6 Mar 1987 AustLII flag
It 2384 (as amended 12/2/87) - Income Tax : "Prepaid Interest" Tax Avoidance Scheme [1987] ATOITR IT2384 Australian Taxation Office Australia - Commonwealth 22 Jan 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Gwynvill Properties Pty Ltd Re Gwynvill Properties Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1986] FCA 273 Federal Court of Australia Australia - Commonwealth 18 Aug 1986 AustLII flag
It 2237 - Income Tax : Sheep Leasing Scheme - FCT v Solling - FCT v Pepper [1985] ATOITR IT2237 Australian Taxation Office Australia - Commonwealth 31 Dec 1985 AustLII flag
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
Re Commissioner of Taxation of the Commonwealth of Australia v Michael Bernard Galland [1984] FCA 402 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Deciding tax cases" (FCA) [2017] FedJSchol 15 Pagone, Justice Australia circa 2017 AustLII flag
"Of Sham and Other Lessons for Australian Revenue Law" (2008) 32 Melbourne University Law Review 861 Kirby, Michael Australia circa 2008 AustLII flag 4
"Common Law and Tax Avoidance: Back to the Future?" [2004] RevenueLawJl 4 Halkyard, Andrew Australia circa 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s3, s5, s6, s7, s9, s10, s16, s19
Crimes Act 1914 (Cth)
Commonwealth Places (Application of Laws) Act 1970 (Cth)
Judiciary Act 1903 (Cth) s18, s68, s70, s70A, s79
Service and Execution of Process Act 1953 (Cth)
SERVICE AND EXECUTION OF PROCESS ACT, 1901 (Cth)
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983 (Cth)
Justices Act 1902 (NSW)
Justices Act 1886 (Qld) s57

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lamb v Moss [1983] FCA 254; (1983) 76 FLR 296; (1983) 49 ALR 533; (1983) 5 ALD 446 Federal Court of Australia Australia - Commonwealth 12 Oct 1983 AustLII flag 305
R v Carngham [1978] HCA 48; (1978) 140 CLR 487; 22 ALR 183; 53 ALJR 110 High Court of Australia Australia - Commonwealth 8 Dec 1978 AustLII flag 45
R v Loewenthal; Ex parte Blacklock [1974] HCA 36; (1974) 131 CLR 338; (1974) 4 ALR 293; 48 ALJR 368 High Court of Australia Australia - Commonwealth 25 Sep 1974 AustLII flag 72
John Robertson & Co Ltd v Ferguson Transformers Pty Ltd [1973] HCA 21; (1973) 129 CLR 65 High Court of Australia Australia - Commonwealth 7 Aug 1973 AustLII flag 134
R v Phillips [1970] HCA 50; (1970) 125 CLR 93; [1971] ALR 161; (1970) 44 ALJR 497; (1970) 24 LGRA 204 High Court of Australia Australia - Commonwealth 30 Nov 1970 AustLII flag 63
Worthing v Rowell & Muston Pty Ltd (1970) 123 CLR 89 Australia - Commonwealth circa 1970 Legal Online / Westlaw flag 71
56 ALR 254 56 ALR 254 Australia circa 1973 LexisNexis AU flag 4

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