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CTC Resources NL v Commissioner of Taxation     48

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII		90
Commissioner of Taxation v McMahon	[1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII		60
McCallum v Commissioner of Taxation	[1997] FCA 533; (1997) 75 FCR 458; 145 ALR 446; (1997) 36 ATR 256	Federal Court of Australia	Australia - Commonwealth	19 Jun 1997	AustLII		59
Commissioner of Taxation v Executors of the Estate of Subrahmanyam	[2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29	Federal Court of Australia	Australia - Commonwealth	19 Dec 2001	AustLII		19
Chief Commissioner of State Revenue v Print National Pty Ltd	[2013] NSWCA 96; (2013) 83 NSWLR 555; (2013) 91 ATR 258	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Apr 2013	AustLII		13
Sahab Holdings Pty Ltd v Registrar General	[2009] NSWSC 1143; (2009) 75 NSWLR 629	Supreme Court of New South Wales	Australia - New South Wales	26 Oct 2009	AustLII		13
Carter v Commissioner of Taxation	[2001] FCA 575; (2001) 109 FCR 215; 47 ATR 133	Federal Court of Australia	Australia - Commonwealth	16 May 2001	AustLII		12
Triple R Waste Management and Commissioner of Taxation	[2013] AATA 99; (2013) 59 AAR 165	Administrative Appeals Tribunal	Australia	26 Feb 2013	AustLII		11
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
Corporate Business Centres International Pty Ltd v Commissioner of Taxation	[2004] FCA 458; (2004) 137 FCR 108; 55 ATR 476	Federal Court of Australia	Australia - Commonwealth	20 Apr 2004	AustLII		7
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII		6
Rosgoe Pty Ltd v Commissioner of Taxation	[2015] FCA 1231	Federal Court of Australia	Australia - Commonwealth	13 Nov 2015	AustLII		6
Waverley Council v Commissioner of Taxation	[2009] AATA 442; [2009] ATC 10-095; (2009) 73 ATR 243	Administrative Appeals Tribunal	Australia	19 Jun 2009	AustLII		6
Indooroopilly Children Services (Qld) Pty Ltd v Commissioner of Taxation	[2006] FCA 734; 63 ATR 106	Federal Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII		6
Landcom v Commissioner of Taxation	[2022] FCA 510; (2022) 114 ATR 639	Federal Court of Australia	Australia - Commonwealth	9 May 2022	AustLII		5
Allied Express Transport Pty Ltd v Humphrey	[2002] QIC 14; (2002) 169 QGIG 569	Queensland Industrial Court	Australia - Queensland	8 Apr 2002	AustLII		5
Krampel Newman Partners Pty Ltd v Commissioner of Taxation	[2001] FCA 976; 113 FCR 306; 47 ATR 526	Federal Court of Australia	Australia - Commonwealth	26 Jul 2001	AustLII		5
Miller v Minister for Immigration, Citizenship and Multicultural Affairs	[2022] FCAFC 183; (2022) 295 FCR 254	Federal Court of Australia	Australia - Commonwealth	15 Nov 2022	AustLII		4
Sanctuary Australasia Pty Ltd v Commissioner of Taxation	[2013] AATA 371; (2013) 92 ATR 207	Administrative Appeals Tribunal	Australia	4 Jun 2013	AustLII		3
YWXJ and Commissioner of Taxation, Re	[2010] AATA 326; (2010) 115 ALD 457	Administrative Appeals Tribunal	Australia	4 May 2010	AustLII		3
Re Hickey and FCT	[2009] AATA 347; (2009) 75 ATR 660	Administrative Appeals Tribunal	Australia	14 May 2009	AustLII		3
BAC Holdings Ltd v Commissioner of Taxation	[2020] FCA 413	Federal Court of Australia	Australia - Commonwealth	31 Mar 2020	AustLII		2
Hacon v Commissioner of Taxation	[2017] FCA 659	Federal Court of Australia	Australia - Commonwealth	19 Jun 2017	AustLII		2
R v Petroulias (No 30)	[2007] NSWSC 1119; (2007) 214 FLR 311	Supreme Court of New South Wales	Australia - New South Wales	8 Oct 2007	AustLII		2
Dolby v Commissioner of Taxation	[2002] FCA 1065; 121 FCR 303; 51 ATR 272	Federal Court of Australia	Australia - Commonwealth	29 Aug 2002	AustLII		2
Sommer and Commissioner of Taxation	[2001] AATA 901; 48 ATR 1127	Administrative Appeals Tribunal	Australia	15 Aug 2001	AustLII		2
Tonakie v Director of Professional Services Review	[2024] FCAFC 60	Federal Court of Australia	Australia - Commonwealth	24 May 2024	AustLII		1
Re Van Gestel and Commissioner of Taxation	[2014] AATA 396	Administrative Appeals Tribunal	Australia	20 Jun 2014	AustLII		1
Grapsas v Commissioner of Taxation	[2011] FCA 1465	Federal Court of Australia	Australia - Commonwealth	15 Dec 2011	AustLII		1
Property Applicants and Commissioner of Taxation	[2006] AATA 441; 62 ATR 1233	Administrative Appeals Tribunal	Australia	23 May 2006	AustLII		1
Pitman and Commissioner of Taxation (Taxation)	[2020] AATA 5308	Administrative Appeals Tribunal	Australia	21 Dec 2020	AustLII
Progress Engineering Co Pty Ltd and Commissioner of Taxation	[2020] AATA 4726	Administrative Appeals Tribunal	Australia	26 Nov 2020	AustLII
Commissioner of Taxation v Hacon Pty Ltd	[2017] FCAFC 181	Federal Court of Australia	Australia - Commonwealth	23 Nov 2017	AustLII
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR TR2011/5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Coddington v Commonwealth Bank of Australia	[2010] NSWSC 1330	Supreme Court of New South Wales	Australia - New South Wales	23 Nov 2010	AustLII
Grice Holdings Pty Ltd v Commissioner of Taxes	[2000] NTSC 88	Supreme Court of the Northern Territory	Australia - Northern Territory	23 Oct 2000	AustLII
McDonald ’ s Australia v Commissioner of Taxes	[2000] NTSC 72	Supreme Court of the Northern Territory	Australia - Northern Territory	8 Sep 2000	AustLII
NT96/164 and Commissioner of Taxation A	[1998] AATA 621; 41 ATR 1001	Administrative Appeals Tribunal	Australia	11 Aug 1998	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR TR97/11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Practical Injustice in the Context of Private Tax Rulings"	(2016) 39 University of New South Wales Law Journal 1096	Azzi, John	Australia	circa 2016	AustLII		1
"Proceeding in Certainty: Tax Rulings"	(2017) 89 Australian Institute of Administrative Law Forum 91	Marks, David W	Australia	circa 2017	AustLII
"Managing GST Litigation"	(2011) 9 (2) E-Journal of Tax Research 220	Baker, Melanie	Australia	circa 2011	AustLII
"Binding Rulings in New Zealand - An Assessment of the First Ten Years"	(2006) 12 Canterbury Law Review 273	Sawyer, Adrian	New Zealand	circa 2006	NZLII
"The Bishops, The Doctor, His Patient and the Attorney-General: The Conclusion of the McBain Litigation"	(2002) 30 (3) Federal Law Review 507	Walker, Kristen	Australia	circa 2002	AustLII
"The Commissioner's Powers: Democracy Fraying at the Edges?"	[1994] RevenueLawJl 7	Bentley, Duncan	Australia	circa 1994	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Chief Commissioner of State Revenue v Print National Pty Ltd	[2013] NSWCA 96; (2013) 83 NSWLR 555; (2013) 91 ATR 258	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Apr 2013	AustLII		13
Sahab Holdings Pty Ltd v Registrar General	[2009] NSWSC 1143; (2009) 75 NSWLR 629	Supreme Court of New South Wales	Australia - New South Wales	26 Oct 2009	AustLII		13
Carter v Commissioner of Taxation	[2001] FCA 575; (2001) 109 FCR 215; 47 ATR 133	Federal Court of Australia	Australia - Commonwealth	16 May 2001	AustLII		12
Triple R Waste Management and Commissioner of Taxation	[2013] AATA 99; (2013) 59 AAR 165	Administrative Appeals Tribunal	Australia	26 Feb 2013	AustLII		11
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
Corporate Business Centres International Pty Ltd v Commissioner of Taxation	[2004] FCA 458; (2004) 137 FCR 108; 55 ATR 476	Federal Court of Australia	Australia - Commonwealth	20 Apr 2004	AustLII		7
Re British Columbia Development Corporation and Friedmann	(1984) 14 DLR (4th) 129		Canada	circa 1984			7
"The High Court of Australia and advisory opinions"	(1977) 51 Australian Law Journal 112	Australian Law Journal	Australia	circa 1977	Legal Online		7
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII		6
Rosgoe Pty Ltd v Commissioner of Taxation	[2015] FCA 1231	Federal Court of Australia	Australia - Commonwealth	13 Nov 2015	AustLII		6
Waverley Council v Commissioner of Taxation	[2009] AATA 442; [2009] ATC 10-095; (2009) 73 ATR 243	Administrative Appeals Tribunal	Australia	19 Jun 2009	AustLII		6
Indooroopilly Children Services (Qld) Pty Ltd v Commissioner of Taxation	[2006] FCA 734; 63 ATR 106	Federal Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII		6
Landcom v Commissioner of Taxation	[2022] FCA 510; (2022) 114 ATR 639	Federal Court of Australia	Australia - Commonwealth	9 May 2022	AustLII		5
Allied Express Transport Pty Ltd v Humphrey	[2002] QIC 14; (2002) 169 QGIG 569	Queensland Industrial Court	Australia - Queensland	8 Apr 2002	AustLII		5
Krampel Newman Partners Pty Ltd v Commissioner of Taxation	[2001] FCA 976; 113 FCR 306; 47 ATR 526	Federal Court of Australia	Australia - Commonwealth	26 Jul 2001	AustLII		5
Miller v Minister for Immigration, Citizenship and Multicultural Affairs	[2022] FCAFC 183; (2022) 295 FCR 254	Federal Court of Australia	Australia - Commonwealth	15 Nov 2022	AustLII		4
Commissioner of Taxation (Cth) v Offshore Oil NL	[1925] ArgusLawRp 78; 49 FLR 159; 32 ALR 193	Argus Law Reports	Australia	3 Oct 1980	AustLII		4
Sanctuary Australasia Pty Ltd v Commissioner of Taxation	[2013] AATA 371; (2013) 92 ATR 207	Administrative Appeals Tribunal	Australia	4 Jun 2013	AustLII		3
YWXJ and Commissioner of Taxation, Re	[2010] AATA 326; (2010) 115 ALD 457	Administrative Appeals Tribunal	Australia	4 May 2010	AustLII		3
Re Hickey and FCT	[2009] AATA 347; (2009) 75 ATR 660	Administrative Appeals Tribunal	Australia	14 May 2009	AustLII		3
BAC Holdings Ltd v Commissioner of Taxation	[2020] FCA 413	Federal Court of Australia	Australia - Commonwealth	31 Mar 2020	AustLII		2
Hacon v Commissioner of Taxation	[2017] FCA 659	Federal Court of Australia	Australia - Commonwealth	19 Jun 2017	AustLII		2
R v Petroulias (No 30)	[2007] NSWSC 1119; (2007) 214 FLR 311	Supreme Court of New South Wales	Australia - New South Wales	8 Oct 2007	AustLII		2
Dolby v Commissioner of Taxation	[2002] FCA 1065; 121 FCR 303; 51 ATR 272	Federal Court of Australia	Australia - Commonwealth	29 Aug 2002	AustLII		2
Sommer and Commissioner of Taxation	[2001] AATA 901; 48 ATR 1127	Administrative Appeals Tribunal	Australia	15 Aug 2001	AustLII		2
"Declaratory Judgment in Australia and the United States"	(1957-1958) 1 Melbourne University Law Review 207	Melbourne University Law Review	Australia	circa 1958	AustLII		2
Tonakie v Director of Professional Services Review	[2024] FCAFC 60	Federal Court of Australia	Australia - Commonwealth	24 May 2024	AustLII		1
"Practical Injustice in the Context of Private Tax Rulings"	(2016) 39 University of New South Wales Law Journal 1096	Azzi, John	Australia	circa 2016	AustLII		1
Re Van Gestel and Commissioner of Taxation	[2014] AATA 396	Administrative Appeals Tribunal	Australia	20 Jun 2014	AustLII		1
Grapsas v Commissioner of Taxation	[2011] FCA 1465	Federal Court of Australia	Australia - Commonwealth	15 Dec 2011	AustLII		1
Property Applicants and Commissioner of Taxation	[2006] AATA 441; 62 ATR 1233	Administrative Appeals Tribunal	Australia	23 May 2006	AustLII		1
56 Australian Law Journal 2	56 Australian Law Journal 2	Australian Law Journal	Australia	circa 2006	Legal Online		1
Pitman and Commissioner of Taxation (Taxation)	[2020] AATA 5308	Administrative Appeals Tribunal	Australia	21 Dec 2020	AustLII
Progress Engineering Co Pty Ltd and Commissioner of Taxation	[2020] AATA 4726	Administrative Appeals Tribunal	Australia	26 Nov 2020	AustLII
Commissioner of Taxation v Hacon Pty Ltd	[2017] FCAFC 181	Federal Court of Australia	Australia - Commonwealth	23 Nov 2017	AustLII
"Proceeding in Certainty: Tax Rulings"	(2017) 89 Australian Institute of Administrative Law Forum 91	Marks, David W	Australia	circa 2017	AustLII
"Managing GST Litigation"	(2011) 9 (2) E-Journal of Tax Research 220	Baker, Melanie	Australia	circa 2011	AustLII
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/5 - Income tax: objections against income tax assessments	[2011] ATOTR TR2011/5	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Coddington v Commonwealth Bank of Australia	[2010] NSWSC 1330	Supreme Court of New South Wales	Australia - New South Wales	23 Nov 2010	AustLII
"Binding Rulings in New Zealand - An Assessment of the First Ten Years"	(2006) 12 Canterbury Law Review 273	Sawyer, Adrian	New Zealand	circa 2006	NZLII
"The Bishops, The Doctor, His Patient and the Attorney-General: The Conclusion of the McBain Litigation"	(2002) 30 (3) Federal Law Review 507	Walker, Kristen	Australia	circa 2002	AustLII
Grice Holdings Pty Ltd v Commissioner of Taxes	[2000] NTSC 88	Supreme Court of the Northern Territory	Australia - Northern Territory	23 Oct 2000	AustLII
McDonald ’ s Australia v Commissioner of Taxes	[2000] NTSC 72	Supreme Court of the Northern Territory	Australia - Northern Territory	8 Sep 2000	AustLII
NT96/164 and Commissioner of Taxation A	[1998] AATA 621; 41 ATR 1001	Administrative Appeals Tribunal	Australia	11 Aug 1998	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR TR97/11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
"The Commissioner's Powers: Democracy Fraying at the Edges?"	[1994] RevenueLawJl 7	Bentley, Duncan	Australia	circa 1994	AustLII