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FCT v Prestige Motors Pty Ltd   flag  59

[1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634
High Court of Australia
Australia - Commonwealth
7th September, 1994

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
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
Deputy Commissioner of Taxation v Miraki (Summary Judgment) [2021] FCA 1361 Federal Court of Australia Australia - Commonwealth 28 Oct 2021 AustLII flag 6
Commissioner of Taxation v Travelex Ltd [2020] HCATrans 209 High Court of Australia Australia - Commonwealth 2 Dec 2020 AustLII flag
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd [2019] NSWSC 129; (2019) 343 FLR 374; (2019) 109 ATR 606 Supreme Court of New South Wales Australia - New South Wales 22 Feb 2019 AustLII flag 7
South Seas Tuna Corporation Ltd v Palaso [2019] PGSC 3 Supreme Court of Papua New Guinea Papua New Guinea 14 Feb 2019 PacLII flag 1
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 1220 Supreme Court of New South Wales Australia - New South Wales 3 Aug 2018 AustLII flag 3
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 flag 6
R v Vitor [2017] SADC 85 District Court of South Australia Australia - South Australia 23 May 2017 AustLII flag
Dargan) Amaca Pty Ltd v Northern Sydney Area Health Service [2017] NSWDDT 1 Dust Diseases Tribunal of New South Wales Australia - New South Wales 16 Mar 2017 AustLII flag 1
Whitby Land Co Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCA 28; 104 ATR 784 Federal Court of Australia Australia - Commonwealth 30 Jan 2017 AustLII flag 2
Kocharyan v Commissioner of Taxation [2015] FCAFC 196 Federal Court of Australia Australia - Commonwealth 23 Dec 2015 AustLII flag 2
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation); Commissioner of Taxation v Ginette Dawn Muller and Joanne Emily Dunn as Liquidators of Australian Building Systems Pty Ltd (In Liquidation) [2015] HCATrans 217 High Court of Australia Australia - Commonwealth 8 Sep 2015 AustLII flag
Allan J Heasman Pty Ltd v Commissioner of Taxation [2015] FCAFC 119; (2015) 233 FCR 520; (2015) 101 ATR 552; [2015] ATC 20-524 Federal Court of Australia Australia - Commonwealth 28 Aug 2015 AustLII flag 3
Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282; [2014] ATC 20-473 Federal Court of Australia Australia - Commonwealth 28 Nov 2014 AustLII flag 2
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq) [2014] FCAFC 133; (2014) 226 FCR 263 Federal Court of Australia Australia - Commonwealth 8 Oct 2014 AustLII flag 2
RepairCo and Commissioner of Taxation [2014] AATA 414 Administrative Appeals Tribunal Australia 25 Jun 2014 AustLII flag 1
Chemical Trustee Ltd v Deputy Commissioner of Taxation [2014] FCAFC 27; (2014) 308 ALR 366; (2014) 96 ATR 32 Federal Court of Australia Australia - Commonwealth 19 Mar 2014 AustLII flag 5
Australian Building Systems Pty Ltd v Commissioner of Taxation [2014] FCA 116 Federal Court of Australia Australia - Commonwealth 21 Feb 2014 AustLII flag 1
Confidential and Commissioner of Taxation [2014] AATA 32 Administrative Appeals Tribunal Australia 24 Jan 2014 AustLII flag 2
Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25; 94 ATR 348 Administrative Decisions Tribunal Australia - New South Wales 3 Jun 2013 AustLII flag 120
Commissioner of Taxation v Nash [2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251 Federal Court of Australia Australia - Commonwealth 16 Apr 2013 AustLII flag 3
Brookdale Investments Pty Ltd and Commissioner of Taxation [2013] AATA 154; (2013) 91 ATR 976 Administrative Appeals Tribunal Australia 20 Mar 2013 AustLII flag 3
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? [2012] ATOTD TD2012/2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? [2012] ATOTD 2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Queensland Maintenance Services Pty Ltd v Commissioner of Taxation [2011] FCA 1443; (2011) 207 FCR 405; (2011) 86 ATR 285 Federal Court of Australia Australia - Commonwealth 15 Dec 2011 AustLII flag 3
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2011] AATA 769; (2011) 84 ATR 334; [2011] ATC 10-213 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 6
Central Equity Ltd v Commissioner of Taxation [2011] FCA 908; (2011) 214 FCR 255; (2011) 82 ATR 550 Federal Court of Australia Australia - Commonwealth 10 Aug 2011 AustLII flag 7
Deputy Commissioner of Taxation v Haritos [2011] VSC 129 Supreme Court of Victoria Australia - Victoria 8 Apr 2011 AustLII flag
Deputy Commissioner of Taxation v Australian Securities and Investments Commission [2010] FCA 1411; (2010) 81 ATR 456 Federal Court of Australia Australia - Commonwealth 16 Dec 2010 AustLII flag 35
Optimise Group Pty Ltd and Commissioner of Taxation, Re [2010] AATA 782; (2010) 53 AAR 117; (2010) 119 ALD 585; [2010] ATC 10-155 Administrative Appeals Tribunal Australia 13 Oct 2010 AustLII flag 9
Barkworth Olives Management Ltd v Deputy Commissioner of Taxation [2010] QCA 080; (2010) 1 Qd R 326; (2010) 238 FLR 465; [2010] ATC 20-172 Supreme Court of Queensland - Court of Appeal Australia - Queensland 9 Apr 2010 AustLII flag 1
Bruton Holdings Pty Ltd (In Liquidation) v Commissioner of Taxation [2009] HCATrans 185 High Court of Australia Australia - Commonwealth 4 Aug 2009 AustLII flag
Barkworth Olives Management Ltd v Deputy Commissioner of Taxation [2009] QCA 191; 75 ATR 899 Supreme Court of Queensland - Court of Appeal Australia - Queensland 14 Jul 2009 AustLII flag
Re Coreta Pty Ltd and FCT [2009] AATA 105; 75 ATR 122 Administrative Appeals Tribunal Australia 17 Feb 2009 AustLII flag 1
MT 2009/1 - Miscellaneous taxes: notification requirements for an entity under section 105-55 of Schedule 1 to the Taxation Administration Act 1953 [2009] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
MT 2009/1 - Miscellaneous taxes: notification requirements for an entity under section 105-55 of Schedule 1 to the Taxation Administration Act 1953 [2009] ATOMTR MT2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
MT 2008/D4 - Miscellaneous taxes: notification requirements for an entity under section 105-55 of Schedule 1 to the Taxation Administration Act 1953 [2008] ATODMTR MT2008/D4 Australian Taxation Office Australia - Commonwealth 29 Oct 2008 AustLII flag
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCA 54; (2007) 232 CLR 598; (2007) 240 ALR 597; (2007) 64 ACSR 273; 67 ATR 1; (2007) 82 ALJR 127 High Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 54
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCATrans 466 High Court of Australia Australia - Commonwealth 29 Aug 2007 AustLII flag
FCT v Willis [2007] FMCA 579; (2007) 210 FLR 279 Federal Magistrates Court of Australia Australia 23 Apr 2007 AustLII flag 7
Deputy Commissioner of Taxation for The Commonwealth of Australia v Tomarchio [2006] WADC 18 District Court of Western Australia Australia - Western Australia 1 Mar 2006 AustLII flag
R v Errigo [2005] SASC 62; (2005) 91 SASR 80 Supreme Court of South Australia Australia - South Australia 23 Feb 2005 AustLII flag 3
Deputy Commissioner of Taxation v Johnson [2004] SADC 157; 57 ATR 536 District Court of South Australia Australia - South Australia 8 Nov 2004 AustLII flag
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation [2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449 Federal Court of Australia Australia - Commonwealth 4 Dec 2003 AustLII flag 15
White Industries Australia Ltd v Commissioner of Taxation [2003] FCA 599; 129 FCR 276; 53 ATR 93 Federal Court of Australia Australia - Commonwealth 13 Jun 2003 AustLII flag 6
Deputy Commissioner of Taxation v Cumins [2003] WASC 3; 51 ATR 620 Supreme Court of Western Australia Australia - Western Australia 10 Jan 2003 AustLII flag 3
Goodin v FCT [2002] VSC 241; 169 FLR 282; 50 ATR 220; 20 ACLC 1523 Supreme Court of Victoria Australia - Victoria 19 Jun 2002 AustLII flag 7
Commissioner of Taxation of the Commonwealth of Australia v Gwenda Blanche Ryan [1998] FCA 320 Federal Court of Australia Australia - Commonwealth 2 Apr 1998 AustLII flag
Pickering v Deputy Commissioner of Taxation [1997] FCA 890 Federal Court of Australia Australia - Commonwealth 5 Sep 1997 AustLII flag 2
Commissioner of Taxation of the Commonwealth of Australia v Kerry Matthew Stokes [1996] FCA 1938 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag
FCT v Stokes [1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 46
Sunrise Auto Ltd v Deputy Commissioner of Taxation [1995] FCA 1693 Federal Court of Australia Australia - Commonwealth 28 Nov 1995 AustLII flag 2
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 344
NT94/64 and Commissioner of Taxation [1995] AATA 483; 30 ATR 1252 Administrative Appeals Tribunal Australia 31 Mar 1995 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Addressing 'Loss of Identity' in the Joint Judgment: Searching for 'The Individual Judge' in the Joint Judgments of the Mason Court" (2017) 40 University of New South Wales Law Journal 670 Partovi, Andisheh; Smyth, Russell; Zukerman, Ingrid; Valente, Joseph Australia circa 2017 AustLII flag 2
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s95, s96, s97, s98, s99, s99A, s100, s100A, s166, s169, s174, s175, s204, s254
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fermanis v Cheshire Holdings Pty Ltd (1990) 90 ATC 4,201 Australia circa 1990 IntelliConnect flag 1
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 72
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
FCT v Belford [1952] HCA 73; (1952) 88 CLR 589; [1953] ALR 30; (1952) 10 ATD 105; (1952) 5 AITR 392 High Court of Australia Australia - Commonwealth 19 Dec 1952 AustLII flag 29
FCT v Bayly [1952] HCA 31; (1952) 86 CLR 506; [1952] ALR 519; 10 ATD 9 High Court of Australia Australia - Commonwealth 23 Jun 1952 AustLII flag 33
Tindal v FCT [1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152 High Court of Australia Australia - Commonwealth 23 Aug 1946 AustLII flag 29

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