FCT v Comber 101

[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413

Federal Court of Australia

Australia - Commonwealth

27th March, 1986

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	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
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	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
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
NNXF and National Disability Insurance Agency	[2019] AATA 5552	Administrative Appeals Tribunal	Australia	23 Dec 2019	AustLII	20
Hills and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2011] AATA 678	Administrative Appeals Tribunal	Australia	30 Sep 2011	AustLII
Matula and Secretary, Dept of Families, Housing, Community Services and Indigenous Affairs, Re	[2009] AATA 993; (2009) 115 ALD 45	Administrative Appeals Tribunal	Australia	24 Dec 2009	AustLII	6
A Tax Payer and Commissioner of Taxation	[2006] AATA 980; 65 ATR 415	Administrative Appeals Tribunal	Australia	20 Nov 2006	AustLII	1
Lo and Minister for Immigration and Multicultural Affairs	[2006] AATA 218	Administrative Appeals Tribunal	Australia	9 Mar 2006	AustLII
Pioneer Electronics Australia Pty Ltd and Chief Executive Officer of Customs	[1999] AATA 483; 56 ALD 746	Administrative Appeals Tribunal	Australia	2 Jul 1999	AustLII	1
ST94/24 and Commissioner of Taxation	[1995] AATA 69; (1995) 30 ATR 1169	Administrative Appeals Tribunal	Australia	16 Mar 1995	AustLII	5
Secretary, Department of Social Security and Judith Fleming	[1993] AATA 374; (1993) 32 ALD 383	Administrative Appeals Tribunal	Australia	21 Dec 1993	AustLII
Australian Municipal, Administrative, Clerical and Services Union - re Application to vary a demarcation order - PR973629	[2006] AIRC 489	Australian Industrial Relations Commission	Australia	10 Aug 2006	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR TR2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment	[2014] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment	[2014] ATOTR TR2014/3	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property	[2004] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property	[2004] ATOGSTR GSTR2004/6	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Anthony v Australian Native Landscapes Pty Ltd	[2008] NSWDC 109	District Court of New South Wales	Australia - New South Wales	2 Jul 2008	AustLII
Hewitt v Benale Pty Ltd	[2002] WADC 22	District Court of Western Australia	Australia - Western Australia	13 Feb 2002	AustLII	3
Motorola Solutions, Inc v Hytera Communications Corporation Ltd (Liability)	[2022] FCA 1585	Federal Court of Australia	Australia - Commonwealth	23 Dec 2022	AustLII	6
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation	[2021] FCA 1597	Federal Court of Australia	Australia - Commonwealth	17 Dec 2021	AustLII	2
Commissioner of Taxation v Douglas	[2020] FCAFC 220; (2020) 282 FCR 204	Federal Court of Australia	Australia - Commonwealth	4 Dec 2020	AustLII	14
Registered Organisations Commissioner v Australian Workers Union	[2020] FCAFC 202; (2020) 281 FCR 518	Federal Court of Australia	Australia - Commonwealth	20 Nov 2020	AustLII	2
Commissioner of Taxation v Glencore Investment Pty Ltd	[2020] FCAFC 187; 281 FCR 219	Federal Court of Australia	Australia - Commonwealth	6 Nov 2020	AustLII	14
Maric v Ericsson Australia Pty Ltd	[2020] FCA 452; (2020) 293 IR 442	Federal Court of Australia	Australia - Commonwealth	9 Apr 2020	AustLII	14
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII	23
Commissioner of Taxation v Racing Queensland Board	[2019] FCAFC 224; (2019) 374 ALR 241	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII	11
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation	[2019] FCA 1195; (2019) 110 ATR 307	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII	8
Australian Competition and Consumer Commission v PT Garuda Indonesia Ltd	[2019] FCA 786; (2019) 370 ALR 637	Federal Court of Australia	Australia - Commonwealth	30 May 2019	AustLII	8
Portors v Comcare	[2018] FCA 914	Federal Court of Australia	Australia - Commonwealth	19 Jun 2018	AustLII	12
Ellison v Sandini Pty Ltd	[2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249	Federal Court of Australia	Australia - Commonwealth	27 Mar 2018	AustLII	27
Financial Synergy Holdings Pty Ltd v Commissioner of Taxation	[2016] FCAFC 31; (2016) 243 FCR 250; (2016) 102 ATR 599	Federal Court of Australia	Australia - Commonwealth	10 Mar 2016	AustLII	6
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation	[2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503	Federal Court of Australia	Australia - Commonwealth	7 May 2015	AustLII	16
Plaintiff B9/2014 v Minister for Immigration and Border Protection	[2014] FCAFC 178; (2014) 227 FCR 494	Federal Court of Australia	Australia - Commonwealth	18 Dec 2014	AustLII	8
Salton v Commonwealth Superannuation Corporation	[2013] FCA 12; (2013) 209 FCR 349; (2013) 133 ALD 327	Federal Court of Australia	Australia - Commonwealth	18 Jan 2013	AustLII	7
Howard v Commissioner of Taxation	[2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89	Federal Court of Australia	Australia - Commonwealth	26 Oct 2012	AustLII	20
Consolidated Media Holdings Ltd v Commissioner of Taxation	[2012] FCAFC 36; (2012) 201 FCR 470; [2012] ATC 20-308; (2012) 83 ATR 793; (2012) 87 ACSR 512	Federal Court of Australia	Australia - Commonwealth	20 Mar 2012	AustLII	8
FCT v SNF (Australia) Pty Ltd	[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680	Federal Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII	76
Commonwealth Bank of Australia v Deputy Commissioner of Taxation	[2009] FCA 226; 75 ATR 273	Federal Court of Australia	Australia - Commonwealth	13 Mar 2009	AustLII
Hastie Group Ltd v Commissioner of Taxation	[2008] FCAFC 187; (2008) 172 FCR 496; [2008] ATC 20-076	Federal Court of Australia	Australia - Commonwealth	9 Dec 2008	AustLII	13
Deutsche Asia Pacific Finance Inc v FCT (No 2)	[2008] FCA 1570; 172 FCR 336; 73 ATR 1	Federal Court of Australia	Australia - Commonwealth	22 Oct 2008	AustLII	1
Keycorp Ltd v Commissioner of Taxation	[2007] FCA 41	Federal Court of Australia	Australia - Commonwealth	7 Feb 2007	AustLII	1
Showing documents from 148001 to 148500 of total 161548 hits	[2006] FCA 18; (2006) 227 ALR 570; 61 ATR 482	Federal Court of Australia	Australia - Commonwealth	3 Feb 2006	AustLII	8
Brambles Australia Ltd v Secretary, Department of Industry, Tourism and Resources	[2005] FCA 1289	Federal Court of Australia	Australia - Commonwealth	16 Sep 2005	AustLII
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII	6
Spargo v Repatriation Commission	[2001] FCA 1763; 116 FCR 304; 65 ALD 398; 34 AAR 185	Federal Court of Australia	Australia - Commonwealth	12 Dec 2001	AustLII	2
Brewing Investments Ltd v FCT	[2000] FCA 34	Federal Court of Australia	Australia - Commonwealth	28 Jan 2000	AustLII	1
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII	1
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	77
Wiest v DPP	[1988] FCA 450; (1988) 23 FCR 472; (1988) 86 ALR 464; 17 ALD 149; 38 A Crim R 358	Federal Court of Australia	Australia - Commonwealth	21 Dec 1988	AustLII	112
Re Risby Forest Industries Pty Ltd and Charles Arthur Risby v the Commissioner of Taxation	[1988] FCA 304	Federal Court of Australia	Australia - Commonwealth	29 Aug 1988	AustLII	1
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII	51
Ahmad Najib Bin Aris v Pendakwa Raya -	[2009] MYFC 22	Federal Court of Malaysia	Malaysia	27 Mar 2009	AsianLII
Re Culleton (No 2)	[2017] HCA 4; (2017) 263 CLR 176; (2017) 341 ALR 1; (2017) 91 ALJR 311	High Court of Australia	Australia - Commonwealth	3 Feb 2017	AustLII	33
Telstra Corporation Ltd v Australasian Performing Right Association Ltd (Music on hold case)	[1997] HCA 41; (1997) 191 CLR 140; (1997) 146 ALR 649; (1997) 71 ALJR 1312; (1997) 38 IPR 294; [1997] AIPC 91-344; (1997) 11 Leg Rep 32	High Court of Australia	Australia - Commonwealth	14 Aug 1997	AustLII	75
Commonwealth v Genex Corporation Pty Ltd	[1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115	High Court of Australia	Australia - Commonwealth	8 Dec 1992	AustLII	18
Centralcon Pty Ltd v Toga Pty Ltd	[2019] NSWCATCD 50	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	11 Jun 2019	AustLII
Swindley v Workcover/Royal and Sun Alliance (Yorke Motors (City) Pty Ltd)	[2003] SAWCT 42	South Australian Workers Compensation Tribunal	Australia - South Australia	15 Apr 2003	AustLII
Vatner v Chief Commissioner of State Revenue	[2024] NSWSC 769	Supreme Court of New South Wales	Australia - New South Wales	24 Jun 2024	AustLII	1
Bow v Carapella	[2020] NSWSC 171	Supreme Court of New South Wales	Australia - New South Wales	28 Feb 2020	AustLII
Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWSC 1501; (2014) 99 ATR 748	Supreme Court of New South Wales	Australia - New South Wales	31 Oct 2014	AustLII	11
Bluebottle UK Ltd v Deputy Commissioner of Taxation	[2006] NSWSC 706; 201 FLR 375; (2006) 233 ALR 747; 58 ACSR 536; 63 ATR 464	Supreme Court of New South Wales	Australia - New South Wales	14 Jul 2006	AustLII	8
Driver v Commissioner of Taxation	[1999] NSWSC 816	Supreme Court of New South Wales	Australia - New South Wales	11 Aug 1999	AustLII
Sydney Seaplanes Pty Ltd v Page	[2021] NSWCA 204; (2021) 393 ALR 485; (2021) 106 NSWLR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Sep 2021	AustLII	63
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation	[2007] QCA 312; (2007) 25 ACLC 1341	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	28 Sep 2007	AustLII	28
Return to Work Corporation of South Australia v Robinson	[2018] SASCFC 32	Supreme Court of South Australia - Full Court	Australia - South Australia	11 May 2018	AustLII	12
Amaca Pty Ltd (Under NSW Administered Winding Up) (ACN 000 035 512) v Pfeiffer	[2017] SASCFC 157	Supreme Court of South Australia - Full Court	Australia - South Australia	28 Nov 2017	AustLII	3
Return to Work Corporation of South Australia v Watkins	[2017] SASCFC 149	Supreme Court of South Australia - Full Court	Australia - South Australia	10 Nov 2017	AustLII	45
Tasmania v Tripptree	[2023] TASSC 16	Supreme Court of Tasmania	Australia - Tasmania	15 Jun 2023	AustLII
R v Rolfe (No 5)	[2021] NTSCFC 6	Supreme Court of the Northern Territory - Full Court	Australia - Northern Territory	13 Aug 2021	AustLII	6
Vicinity Funds RE Ltd v Commissioner of State Revenue	[2024] VSC 658	Supreme Court of Victoria	Australia - Victoria	30 Oct 2024	AustLII
Cargill Australia Ltd v Viterra Malt Pty Ltd (No 28)	[2022] VSC 13	Supreme Court of Victoria	Australia - Victoria	28 Jan 2022	AustLII	26
Commissioner of State Revenue v The Optical Superstore Pty Ltd	[2018] VSC 524	Supreme Court of Victoria	Australia - Victoria	21 Sep 2018	AustLII	4
Fourniotis v Vallianatos	[2018] VSC 369; (2018) 56 VR 85	Supreme Court of Victoria	Australia - Victoria	20 Jul 2018	AustLII	11
Divadeus Pty Ltd v Victorian WorkCover Authority	[2014] VSC 578	Supreme Court of Victoria	Australia - Victoria	5 Dec 2014	AustLII	1
Dudas v Monash City Council; Tarawa-Shearer v Darebin City Council	[2012] VSC 578	Supreme Court of Victoria	Australia - Victoria	29 Nov 2012	AustLII	24
Deputy Commissioner of Taxation v Craddock	[2006] VSC 408; (2006) 204 FLR 274; 64 ATR 468	Supreme Court of Victoria	Australia - Victoria	3 Nov 2006	AustLII	5
Commissioner of State Revenue v The Optical Superstore Pty Ltd	[2019] VSCA 197; (2019) 110 ATR 651	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Sep 2019	AustLII	6
Lefroy v Minister for Lands	[2019] WASC 83; (2019) 235 LGERA 175	Supreme Court of Western Australia	Australia - Western Australia	15 Mar 2019	AustLII	1
Young Investment Group Pty Ltd v QBE Insurance (Australia) Ltd	[2019] WASC 74	Supreme Court of Western Australia	Australia - Western Australia	11 Mar 2019	AustLII	5
Golden West Resources Ltd v Maxim Litigation Consultants	[2016] WASC 384	Supreme Court of Western Australia	Australia - Western Australia	25 Nov 2016	AustLII	4
Van der Feltz v City of Stirling	[2009] WASC 142; (2009) 167 LGERA 236	Supreme Court of Western Australia	Australia - Western Australia	22 May 2009	AustLII	13
Cougar Metals NL v Richore Pty Ltd	[2024] WASCA 36	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Apr 2024	AustLII	1
Minister for Education v Klein	[2005] WASCA 185	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Sep 2005	AustLII	12
Hewitt v Benale Pty Ltd; WMC Resources Ltd v Koljibabic	[2002] WASCA 163; (2002) 27 WAR 91; [2002] ACLR 450	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	19 Jun 2002	AustLII	67
MGD v GWW and GXV (Residential Tenancies)	[2022] VCAT 1402	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Dec 2022	AustLII	1
GJ Grantham Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 1275	Victorian Civil and Administrative Tribunal	Australia - Victoria	22 Aug 2019	AustLII	3
Fourniotis v Vallianatos (Building and Property)	[2018] VCAT 1092	Victorian Civil and Administrative Tribunal	Australia - Victoria	20 Jul 2018	AustLII	4
Kyneton Bushland Resort Ltd v Commissioner of State Revenue (Review and Regulation)	[2017] VCAT 28	Victorian Civil and Administrative Tribunal	Australia - Victoria	11 Jan 2017	AustLII
Denison Funds Management Ltd v Commissioner of State Revenue (Review and Regulation)	[2014] VCAT 1385	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Nov 2014	AustLII	3
Gregory Brian Oates v Sanders Executive Pty Ltd t/a L J Hooker Morley	[1998] WAIRComm 204	Western Australian Industrial Relations Commission	Australia - Western Australia	9 Oct 1998	AustLII
Chief Executive, Attorney-General's Department v Montrose	[2023] SAET 83		Australia	25 Sep 2023	AustLII	4
McCarthy v Return to Work Corporation of South Australia	[2019] SAET 61		Australia	10 Apr 2019	AustLII	1
Malthouse v Return to Work SA	[2017] SAET 80		Australia	28 Jul 2017	AustLII	10
Hillyer v Treasury Wine Estates Ltd and Return to Work SA	[2018] SAET 141		Australia	15 Aug 2018	AustLII	2
Girdler v Accolade Wines Australia Ltd	[2021] SAET 40		Australia	3 Mar 2021	AustLII	1
McCormack v ASC Shipbuilding Pty Ltd; ASC Pty Ltd; Australian Naval Infrastructure Pty Ltd	[2020] SAET 200		Australia	21 Oct 2020	AustLII	1

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s44, s103, s103A, s109, s128D
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Denison Funds Management Ltd v Commissioner of State Revenue (Review and Regulation)	[2014] VCAT 1385	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Nov 2014	AustLII	3
Gregory Brian Oates v Sanders Executive Pty Ltd t/a L J Hooker Morley	[1998] WAIRComm 204	Western Australian Industrial Relations Commission	Australia - Western Australia	9 Oct 1998	AustLII
Girdler v Accolade Wines Australia Ltd	[2021] SAET 40		Australia	3 Mar 2021	AustLII	1
Chief Executive, Attorney-General's Department v Montrose	[2023] SAET 83		Australia	25 Sep 2023	AustLII	4
Malthouse v Return to Work SA	[2017] SAET 80		Australia	28 Jul 2017	AustLII	10
Hillyer v Treasury Wine Estates Ltd and Return to Work SA	[2018] SAET 141		Australia	15 Aug 2018	AustLII	2
McCarthy v Return to Work Corporation of South Australia	[2019] SAET 61		Australia	10 Apr 2019	AustLII	1
McCormack v ASC Shipbuilding Pty Ltd; ASC Pty Ltd; Australian Naval Infrastructure Pty Ltd	[2020] SAET 200		Australia	21 Oct 2020	AustLII	1

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