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Harris v Commissioner of Taxation   flag  35

[2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410
Federal Court of Australia
Australia - Commonwealth
8th August, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Electoral Commissioner, in the matter of an inquiry relating to elections for offices in the Australian Federal Police Association Branch of the Police Federation of Australia [2016] FCA 469 Federal Court of Australia Australia - Commonwealth 5 May 2016 AustLII flag 3
Miller v Executive Edge Travel & Events Pty Ltd [2014] FCCA 1895 Federal Circuit Court of Australia Australia 8 Sep 2014 AustLII flag 2
Shea v TRUenergy Services Pty Ltd (No 6) [2014] FCA 271; (2014) 242 IR 1; (2014) 314 ALR 346 Federal Court of Australia Australia - Commonwealth 25 Mar 2014 AustLII flag 130
Khorramdel v Secretary, Department of Social Services [2013] AATA 848 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 4
VN Railway Pty Ltd v Commissioner of Taxation [2013] FCA 265; (2013) 211 FCR 188; (2013) 59 AAR 430; (2013) 93 ATR 266; [2013] ATC 20-381 Federal Court of Australia Australia - Commonwealth 27 Mar 2013 AustLII flag 11
Australian Broadcasting Corporation and Herald and Weekly Times Pty Ltd [2012] AATA 914 Administrative Appeals Tribunal Australia 21 Dec 2012 AustLII flag 9
Construction, Forestry, Mining and Energy Union v Pilbara Iron Co (Services) Pty Ltd (No 3) [2012] FCA 697; (2012) 64 AILR 101-659 Federal Court of Australia Australia - Commonwealth 29 Jun 2012 AustLII flag 111
Confidential and Commissioner of Taxation [2012] AATA 178; [2012] ATC 1-044; (2012) 88 ATR 222 Administrative Appeals Tribunal Australia 23 Mar 2012 AustLII flag 8
Davies v Barancewicz [2011] ACTSC 166; (2011) 5 ACTLR 305 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 11 Oct 2011 AustLII flag 3
FFWX v Commissioner of Taxation [2009] AATA 657; [2009] ATC 1-014 Administrative Appeals Tribunal Australia 1 Sep 2009 AustLII flag 1
Re Harvey and FCT [2008] AATA 457; [2008] ATC 10-030; 72 ATR 541 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 3
Cameron Brae Pty Ltd v FCT [2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178 Federal Court of Australia Australia - Commonwealth 21 Aug 2007 AustLII flag 30
Hamilton v Commissioner of Taxation [2007] AATA 1677; 67 ATR 235 Administrative Appeals Tribunal Australia 20 Aug 2007 AustLII flag 1
R (Cth) v Petroulias (No 28) [2007] NSWSC 879 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2007 AustLII flag
Christopher Monaghan v Monadelphous Engineering Associates [2007] WAIRComm 1068 Western Australian Industrial Relations Commission Australia - Western Australia 18 Jul 2007 AustLII flag
John Ralph Forster v Australia Imperial Financial Services Pty Ltd [2007] WAIRComm 450 Western Australian Industrial Relations Commission Australia - Western Australia 16 May 2007 AustLII flag
Smith v Albany Esplanade Pty Ltd (t/as The Esplanade Hotel) [2007] WAIRComm 192; 59 AILR 400-146 Western Australian Industrial Relations Commission Australia - Western Australia 2 Mar 2007 AustLII flag 1
Taxpayer and Commissioner of Taxation [2006] AATA 1013 Administrative Appeals Tribunal Australia 28 Nov 2006 AustLII flag
Gant v Commissioner Australian Federal Police [2006] FCA 1475 Federal Court of Australia Australia - Commonwealth 10 Nov 2006 AustLII flag 3
Confidential and Commissioner of Taxation [2006] AATA 733; 63 ATR 1132 Administrative Appeals Tribunal Australia 25 Aug 2006 AustLII flag
Australian Broadcasting Corporation v University of Technology, Sydney [2006] FCA 964; (2006) 154 FCR 209; 237 ALR 625; 91 ALD 514 Federal Court of Australia Australia - Commonwealth 31 Jul 2006 AustLII flag 15
Taxpayer v FCT [2006] AATA 540; 63 ATR 1129 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag
Taxpayer and Commissioner of Taxation [2006] AATA 429; 62 ATR 1280; 90 ALD 412; 43 AAR 303 Administrative Appeals Tribunal Australia 17 May 2006 AustLII flag 2
Australian Communications Network Pty Ltd v Australian Competition and Consumer Commission [2005] FCAFC 221; (2005) 146 FCR 413; (2005) 224 ALR 344; [2006] ATPR 42-090 Federal Court of Australia Australia - Commonwealth 25 Oct 2005 AustLII flag 15
Drummond v Commissioner of Taxation [2005] FCA 1129; (2005) 220 ALR 691; 60 ATR 356; [2006] ALMD 730 Federal Court of Australia Australia - Commonwealth 16 Aug 2005 AustLII flag 8
Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd [2005] FCA 839; 60 ATR 52 Federal Court of Australia Australia - Commonwealth 22 Jun 2005 AustLII flag 7
Prebble v Commissioner of Taxation [2004] HCATrans 387 High Court of Australia Australia - Commonwealth 8 Oct 2004 AustLII flag
Australian Competition and Consumer Commission v Worldplay Services Pty Ltd [2004] FCA 1138; (2004) 210 ALR 562; [2004] ATPR 42-020 Federal Court of Australia Australia - Commonwealth 2 Sep 2004 AustLII flag 12
Hoare and Commissioner of Taxation [2004] AATA 623; 56 ATR 1113 Administrative Appeals Tribunal Australia 21 Jun 2004 AustLII flag
Brauer and Commissioner of Taxation [2004] AATA 455; 55 ATR 1157 Administrative Appeals Tribunal Australia 11 May 2004 AustLII flag
Jeffrey James Prebble Pty Ltd v Commissioner of Taxation [2003] FCAFC 165; (2003) 131 FCR 130; 53 ATR 513 Federal Court of Australia Australia - Commonwealth 22 Aug 2003 AustLII flag 18
Prebble v Commissioner of Taxation [2002] FCA 1434 Federal Court of Australia Australia - Commonwealth 22 Nov 2002 AustLII flag 4
Clarke v FCT [2002] FCA 1391; 51 ATR 348 Federal Court of Australia Australia - Commonwealth 11 Nov 2002 AustLII flag
Elias v Commissioner of Taxation [2002] FCA 1132; (2002) 199 ALR 246; 51 ATR 1 Federal Court of Australia Australia - Commonwealth 13 Sep 2002 AustLII flag 10

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"It is the Community's Tax System" [2006] JlATaxTA 2 D'Ascenzo, Michael Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act (No 2) 1975 (Cth)
Income Tax Assessment Act 1942 (Cth)
Income Tax Assessment Act 1944 (Cth)
Income Tax Assessment Act 1973 (Cth)
Income Tax Assessment Amendment Act (No 4) 1980 (Cth)
Income Tax and Social Services Contribution Assessment Act 1950 (Cth)
Income Tax and Social Services Contribution Assessment Act (No 3) 1964 (Cth)
Income Tax and Social Services Contribution Assessment Act (No 3) 1952 (Cth)
Occupational Superannuation Standards Act 1987 (Cth) s13
Superannuation Guarantee (Consequential Amendments) Act 1992 (Cth) s3
Taxation Laws Amendment (Superannuation) Act 1989 (Cth)
Taxation Laws Amendment (Superannuation) Act 1992 (Cth)
Taxation Laws Amendment Act (No 2) 1985 (Cth)
Taxation Laws Amendment Act (No 2) 1989 (Cth)
Taxation Laws Amendment Act (No 4) 1994 (Cth)
Taxation Laws Amendment (Superannuation Contributions) Act 2001 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Optus Vision Pty Ltd v FCT [2001] FCA 346; 110 FCR 305; 46 ATR 460 Federal Court of Australia Australia - Commonwealth 2 Apr 2001 AustLII flag 1
Commissioner of Taxation v Scully [2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 101
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
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1958
O'Grady v Northern Queensland Co Ltd [1990] HCA 16; (1990) 169 CLR 356; (1990) 92 ALR 213; 64 ALJR 283; (1990) 19 ALD 743 High Court of Australia Australia - Commonwealth 12 Apr 1990 AustLII flag 309
Workers ’ Compensation Board of Queensland v Technical Products Pty Ltd [1988] HCA 49; (1988) 165 CLR 642; 81 ALR 260; 62 ALJR 561 High Court of Australia Australia - Commonwealth 27 Sep 1988 AustLII flag 206
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 171
K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd [1985] HCA 48; (1985) 157 CLR 309; (1985) 60 ALR 509; (1985) 59 ALJR 658; (1985) 2 MVR 289; [1985] Aust Torts Reports 80-323; (1985) 3 ANZ Insurance Cases 60-653 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag 604
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2080
Gibb v FCT [1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363 High Court of Australia Australia - Commonwealth 29 Nov 1966 AustLII flag 160
Farrar v Farrars Ltd [1888] UKLawRpCh 209; (1888) 40 Ch D 395; 58 LJCh 185 Court of Chancery United Kingdom 21 Dec 1888 CommonLII flag 95
(2001) 48 Atr 434 (2001) 48 ATR 434 Australia circa 2001 Legal Online / Westlaw flag 2
Rye v Rye [1962] AC 496 United Kingdom circa 1962 LexisNexis / Westlaw flag 46
Lee v Lee's Air Farming Ltd [1961] AC 12 United Kingdom circa 1961 LexisNexis / Westlaw flag 167
Salomon v A Salomon & Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
Isherwood v Butler Pollnow Pty Ltd (1986) 6 NSWLR 363 Australia - New South Wales circa 1986 LexisNexis AU flag 122

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