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Platypus Leasing Inc v FCT (No 3)   flag  13

[2005] NSWSC 388; 189 FLR 441; 59 ATR 84
Supreme Court of New South Wales
Australia - New South Wales
17th May, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ozone Manufacturing Pty Ltd v Deputy Commissioner of Taxation [2006] SASC 91; (2006) 94 SASR 269; (2006) 198 FLR 329; (2006) 62 ATR 142 Supreme Court of South Australia Australia - South Australia 31 Mar 2006 AustLII flag 56
Trade World Enterprises Pty Ltd v Deputy Commissioner of Taxation [2006] VSCA 191; (2006) 64 ATR 316 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 Sep 2006 AustLII flag 40
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 flag 29
FQM Australia Nickel Pty Ltd v Bullen [2011] FCAFC 30; (2011) 191 FCR 261 Federal Court of Australia Australia - Commonwealth 9 Mar 2011 AustLII flag 10
Transurban WGT Co Pty Ltd v CPB Contractors Pty Ltd [2020] VSC 476 Supreme Court of Victoria Australia - Victoria 7 Aug 2020 AustLII flag 9
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation [2006] QSC 394; 205 FLR 470; 65 ATR 270 Supreme Court of Queensland Australia - Queensland 14 Dec 2006 AustLII flag 9
Edwards v Santos Ltd (No 3) [2011] FCA 886 Federal Court of Australia Australia - Commonwealth 5 Aug 2011 AustLII flag 5
Zolsan Pty Ltd v Deputy Commissioner of Taxation [2007] NSWSC 1326; (2007) 215 FLR 143; (2007) 67 ATR 652; (2007) 25 ACLC 1526; (2007) 65 ACSR 371 Supreme Court of New South Wales Australia - New South Wales 21 Nov 2007 AustLII flag 3
McDonald's Australia Ltd v FCT [2008] FCA 37; 68 ATR 921 Federal Court of Australia Australia - Commonwealth 31 Jan 2008 AustLII flag 2
Re Atlantis Holdings Pty Ltd in its capacity as trustee of the Bruce James Lyon Family Trust [2012] NSWSC 112 Supreme Court of New South Wales Australia - New South Wales 22 Feb 2012 AustLII flag 1
Deputy Commissioner of Taxation (DCT) v Haddock [2010] NSWSC 996; (2010) 241 FLR 318 Supreme Court of New South Wales Australia - New South Wales 8 Sep 2010 AustLII flag 1
Kabale Holdings Pty Ltd v Queensland [2006] QDC 354 District Court of Queensland Australia - Queensland 8 Sep 2006 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
A New Tax System (Goods and Services Tax) Act (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act (Cth)
Income Tax Assessment Act 1936 (Cth) s175, s177F
Judiciary Act (Cth)
Judiciary Act 1903 (Cth) s39, s78B
Taxation Administration Act 1953 (Cth)
Supreme Court Rules 1970 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Cadbury-Fry-Pascall Pty Ltd v FCT [1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471 High Court of Australia Australia - Commonwealth 10 Nov 1944 AustLII flag 47
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
Trade World Enterprises Pty Ltd v Deputy Commissioner of Taxation [2006] VSCA 191; (2006) 64 ATR 316 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 Sep 2006 AustLII flag 40
Oates v Commissioner of Taxation [1990] FCA 726; (1990) 27 FCR 289; 99 ALR 167; (1990) 21 ATR 1165 Federal Court of Australia Australia - Commonwealth circa 1990 AustLII flag 40
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175; (1997) 141 ALR 713; (1996) 72 FLR 175; 34 ATR 491 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 34
McKeown v Cavalier Yachts Pty Ltd (1988) 13 NSWLR 303; [1988] Aust Torts Reports 80-172 Australia - New South Wales circa 1988 LexisNexis AU flag 34
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 flag 29
FQM Australia Nickel Pty Ltd v Bullen [2011] FCAFC 30; (2011) 191 FCR 261 Federal Court of Australia Australia - Commonwealth 9 Mar 2011 AustLII flag 10
Transurban WGT Co Pty Ltd v CPB Contractors Pty Ltd [2020] VSC 476 Supreme Court of Victoria Australia - Victoria 7 Aug 2020 AustLII flag 9
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation [2006] QSC 394; 205 FLR 470; 65 ATR 270 Supreme Court of Queensland Australia - Queensland 14 Dec 2006 AustLII flag 9
Edwards v Santos Ltd (No 3) [2011] FCA 886 Federal Court of Australia Australia - Commonwealth 5 Aug 2011 AustLII flag 5
Zolsan Pty Ltd v Deputy Commissioner of Taxation [2007] NSWSC 1326; (2007) 215 FLR 143; (2007) 67 ATR 652; (2007) 25 ACLC 1526; (2007) 65 ACSR 371 Supreme Court of New South Wales Australia - New South Wales 21 Nov 2007 AustLII flag 3
McDonald's Australia Ltd v FCT [2008] FCA 37; 68 ATR 921 Federal Court of Australia Australia - Commonwealth 31 Jan 2008 AustLII flag 2
Platypus Leasing Inc v Commissioner of Taxation [2005] NSWSC 376 Supreme Court of New South Wales Australia - New South Wales circa 2005 AustLII flag 2
Re Atlantis Holdings Pty Ltd in its capacity as trustee of the Bruce James Lyon Family Trust [2012] NSWSC 112 Supreme Court of New South Wales Australia - New South Wales 22 Feb 2012 AustLII flag 1
Deputy Commissioner of Taxation (DCT) v Haddock [2010] NSWSC 996; (2010) 241 FLR 318 Supreme Court of New South Wales Australia - New South Wales 8 Sep 2010 AustLII flag 1
Harpas v Commissioner of Taxation [2002] NSWCA 198 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Jun 2002 AustLII flag 1
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag
Kabale Holdings Pty Ltd v Queensland [2006] QDC 354 District Court of Queensland Australia - Queensland 8 Sep 2006 AustLII flag

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