Ozone Manufacturing Pty Ltd v Deputy Commissioner of Taxation 56

[2006] SASC 91; (2006) 94 SASR 269; (2006) 198 FLR 329; (2006) 62 ATR 142

Supreme Court of South Australia

Australia - South Australia

31st March, 2006

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
In the matter of Growthbuilt Pty Ltd	[2024] NSWSC 1418	Supreme Court of New South Wales	Australia - New South Wales	7 Nov 2024	AustLII
In the matter of TJM Holdings Group Pty Ltd	[2024] NSWSC 1376	Supreme Court of New South Wales	Australia - New South Wales	25 Oct 2024	AustLII	1
Re Eatertainment Group Pty Ltd	[2024] VSC 512	Supreme Court of Victoria	Australia - Victoria	2 Sep 2024	AustLII	1
D Meghji Pte Ltd v Fijian Holdings Ltd	[2024] FJCA 138	Court of Appeal of Fiji	Fiji	26 Jul 2024	PacLII
Re Platypus Impact Housing Australia Ltd	[2024] NSWSC 753	Supreme Court of New South Wales	Australia - New South Wales	20 Jun 2024	AustLII	1
In the matter of TZI Australia Pty Ltd	[2024] NSWSC 493	Supreme Court of New South Wales	Australia - New South Wales	1 May 2024	AustLII
Amin Property Group Pty Ltd; In the matter of Amin Homes Hadiqat Woolgen Pty Ltd; In the matter of Amin Homes Murooj Woolgen Pty Ltd	[2023] NSWSC 1591	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2023	AustLII
Re Haidi Holdings Pty Ltd	[2023] VSC 739	Supreme Court of Victoria	Australia - Victoria	13 Dec 2023	AustLII	1
Sunfrt Pty Ltd v Lithium Battery Storage Pty Ltd	[2023] QSC 164	Supreme Court of Queensland	Australia - Queensland	21 Jul 2023	AustLII
In the matter of Linmas Holdings Pty Ltd	[2023] NSWSC 791	Supreme Court of New South Wales	Australia - New South Wales	7 Jul 2023	AustLII
Re Libdy Developments Pty Ltd	[2023] NSWSC 647	Supreme Court of New South Wales	Australia - New South Wales	15 Jun 2023	AustLII	3
Re J Build Developments Pty Ltd	[2022] VSC 434	Supreme Court of Victoria	Australia - Victoria	4 Aug 2022	AustLII	3
CBS Commercial Canberra Pty Ltd v Axis Commercial (ACT) Pty Ltd, in the matter of CBS Commercial Canberra Pty Ltd	[2022] FCA 544	Federal Court of Australia	Australia - Commonwealth	12 May 2022	AustLII	3
Amville Constructions Pty Ltd v LS Bricklaying (Vic) Pty Ltd	[2022] VSC 65	Supreme Court of Victoria	Australia - Victoria	17 Feb 2022	AustLII	4
Re Simmoll Pty Ltd	[2021] VSC 693	Supreme Court of Victoria	Australia - Victoria	26 Oct 2021	AustLII	13
Farah Custodians Pty Ltd v Commissioner of Taxation (No 2)	[2019] FCA 1076	Federal Court of Australia	Australia - Commonwealth	12 Jul 2019	AustLII	4
Grandview Ausbuilder Pty Ltd v Budget Demolitions Pty Ltd	[2019] NSWCA 60; (2019) 99 NSWLR 397; (2019) 136 ACSR 563	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Mar 2019	AustLII	72
Grandview Ausbuilder Pty Ltd v Budget Demolitions Pty Ltd	[2018] NSWSC 1647	Supreme Court of New South Wales	Australia - New South Wales	2 Nov 2018	AustLII	10
Securicom (NSW) Pty Ltd v Charter Pacific Corporation Ltd	[2018] QSC 109	Supreme Court of Queensland	Australia - Queensland	29 May 2018	AustLII	1
Childcare Providers Pty Ltd v Bright Horizons Australia Childcare Pty Ltd	[2017] QSC 307; (2017) 327 FLR 363	Supreme Court of Queensland	Australia - Queensland	15 Dec 2017	AustLII	1
Diploma Construction (WA) Pty Ltd v Consummo Painting Pty Ltd	[2017] WASC 31	Supreme Court of Western Australia	Australia - Western Australia	14 Feb 2017	AustLII
Re Datlas-Rahme Construction Pty Ltd	[2016] NSWSC 1833	Supreme Court of New South Wales	Australia - New South Wales	16 Dec 2016	AustLII	3
Dream Money Pty Ltd v Bernhard	[2016] WASCA 193	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	16 Nov 2016	AustLII	5
Leader Joinery Pty Ltd v Cosgrave Soutter	[2016] ACTSC 210	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	28 Jul 2016	AustLII
Re Pages Sales Pty Ltd	[2016] NSWSC 616	Supreme Court of New South Wales	Australia - New South Wales	13 May 2016	AustLII	6
Re J Group Constructions Pty Ltd	[2015] NSWSC 1607; (2015) 303 FLR 139	Supreme Court of New South Wales	Australia - New South Wales	30 Oct 2015	AustLII	15
Re Diveva Pty Ltd	[2015] NSWSC 509	Supreme Court of New South Wales	Australia - New South Wales	5 May 2015	AustLII	10
Enviro Systems Renewable Resources Ltd (Receivers & Managers Appointed) v Westpac Banking Corporation	[2015] SASC 59	Supreme Court of South Australia	Australia - South Australia	15 Apr 2015	AustLII
Re Douglas Aerospace Pty Ltd	[2015] NSWSC 167; (2015) 294 FLR 186; (2015) 33 ACLC 15-012	Supreme Court of New South Wales	Australia - New South Wales	9 Mar 2015	AustLII	42
Qube Logistics (VIC) Pty Ltd v United Equipment Pty Ltd	[2015] WASC 70	Supreme Court of Western Australia	Australia - Western Australia	26 Feb 2015	AustLII	1
Diploma Construction (WA) Pty Ltd v KPA Architects Pty Ltd	[2014] WASCA 91	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	24 Apr 2014	AustLII	66
Re Passion Projects (allyouneedislove) Pty Ltd	[2014] NSWSC 345	Supreme Court of New South Wales	Australia - New South Wales	27 Mar 2014	AustLII	5
Re International Materials & Technologies Pty Ltd	[2014] NSWSC 168	Supreme Court of New South Wales	Australia - New South Wales	4 Mar 2014	AustLII
In the matter of Express Direct Services Pty Ltd	[2014] NSWSC 1494	Supreme Court of New South Wales	Australia - New South Wales	25 Feb 2014	AustLII
Prime City Investments Pty Ltd v Paul Jones & Associates Pty Ltd	[2013] NSWSC 2	Supreme Court of New South Wales	Australia - New South Wales	25 Jan 2013	AustLII	4
Commercial & General Law (SA) Pty Ltd v Permanent Custodians Ltd (No 2)	[2012] SASC 216; (2012) 273 FLR 247	Supreme Court of South Australia	Australia - South Australia	14 Dec 2012	AustLII	3
Pty Ltd	[2012] NSWSC 1234	Supreme Court of New South Wales	Australia - New South Wales	15 Oct 2012	AustLII	10
Innovision Developments Pty Ltd v Martorella	[2012] VSC 390	Supreme Court of Victoria	Australia - Victoria	5 Sep 2012	AustLII	6
Bakota Holdings Pty Ltd v Bank of Western Australia Ltd	[2011] NSWSC 1277	Supreme Court of New South Wales	Australia - New South Wales	31 Oct 2011	AustLII	12
Deputy Commissioner of Taxation v Ozone Manufacturing Pty Ltd	[2011] SASC 172	Supreme Court of South Australia	Australia - South Australia	11 Oct 2011	AustLII	1
Global Crushers & Spares Pty Ltd v Becker Vale Pty Ltd	[2011] NSWSC 1160	Supreme Court of New South Wales	Australia - New South Wales	29 Sep 2011	AustLII
Australian Cinemas Pty Ltd v Australian Executor Trustees Ltd	[2011] FCA 927	Federal Court of Australia	Australia - Commonwealth	17 Aug 2011	AustLII
AMI Australia Holdings Pty Ltd v PHD Networks Pty Ltd	[2011] NSWSC 161	Supreme Court of New South Wales	Australia - New South Wales	15 Mar 2011	AustLII	4
Apex Gold Pty Ltd v Atlas Copco Australia Pty Ltd	[2011] WASC 49	Supreme Court of Western Australia	Australia - Western Australia	28 Feb 2011	AustLII	7
Re LPD Corporation Pty Ltd	[2010] VSC 313	Supreme Court of Victoria	Australia - Victoria	15 Jul 2010	AustLII	1
Phoenix International Group Pty Ltd v Duo Services Pty Ltd	[2010] VSC 228	Supreme Court of Victoria	Australia - Victoria	31 May 2010	AustLII
Kruger Ventures Pty Ltd v Alternative Engine Technologies Pty Ltd	[2009] SASC 349	Supreme Court of South Australia	Australia - South Australia	26 Nov 2009	AustLII	1
All Type Developments Pty Ltd v Hickey	[2009] QSC 224; [2010] 2 Qd R 199	Supreme Court of Queensland	Australia - Queensland	11 Aug 2009	AustLII	2
Diddy Boy v Design	[2009] NSWSC 14	Supreme Court of New South Wales	Australia - New South Wales	4 Feb 2009	AustLII	5
BBB Constructions Pty Ltd v Frankipile Australia Pty Ltd	[2008] NSWSC 982; (2008) 68 ACSR 1; 68 ASCR 1	Supreme Court of New South Wales	Australia - New South Wales	14 Aug 2008	AustLII	20
Commissioner of Taxation v Cumins	[2008] FCA 353; (2008) 101 ALD 78; (2008) 70 ATR 855	Federal Court of Australia	Australia - Commonwealth	17 Mar 2008	AustLII	45
Cumins v Deputy Commissioner of Taxation	[2007] FCAFC 207	Federal Court of Australia	Australia - Commonwealth	24 Dec 2007	AustLII	4
Hall v Poolman	[2007] NSWSC 1330; (2007) 215 FLR 243; (2007) 65 ACSR 123; (2007) 65 ASCR 123	Supreme Court of New South Wales	Australia - New South Wales	23 Nov 2007	AustLII	140
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	9
Jem Developments Pty Ltd v Hansen Yuncken Pty Ltd	[2006] NSWSC 1378; (2006) 60 ACSR 393; (2006) 60 ASCR 393	Supreme Court of New South Wales	Australia - New South Wales	12 Dec 2006	AustLII	21
Climat Air Control & Energy Centres Pty Ltd v Climate Technologies Pty Ltd	[2006] SASC 166	Supreme Court of South Australia	Australia - South Australia	9 Jun 2006	AustLII	1

Legislation Cited

Legislation Name	Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s3.1
Corporations Act 2001 (Cth)	s459E, s459F, s459G, s459H, s459M
Income Tax Assessment Act 1936 (Cth)	s204
Income Tax Assessment Act 1997 (Cth)	s1.3, s2.5, s25.5
Product Grants and Benefits Administration Act 2000 (Cth)	s30
Taxation Administration Act 1953 (Cth)	s1, s5, s8AAZA, s8AAZC, s8AAZD, s8AAZF, s8AAZH, s8AAZL, s8AAZLA, s8AAZLB, s8AAZLC, s8AAZLE, s8AAZLF, s10, s14ZQ, s14ZZM, s14ZZR, s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Platypus Leasing Inc v FCT (No 3)	[2005] NSWSC 388; 189 FLR 441; 59 ATR 84	Supreme Court of New South Wales	Australia - New South Wales	17 May 2005	AustLII	13
Cadura Investments v Rototek Pty Ltd	[2004] WASC 249; (2004) 51 ACSR 390; 58 ATR 88	Supreme Court of Western Australia	Australia - Western Australia	24 Nov 2004	AustLII	2
Cooloola Dairys Pty Ltd v National Foods Milk Ltd	[2004] QSC 308; [2005] 1 Qd R 12; (2004) 211 ALR 293; (2004) 184 FLR 86; 22 ACLC 1345	Supreme Court of Queensland	Australia - Queensland	17 Sep 2004	AustLII	44
Australian Beverage Distributors Pty Ltd v Cranswick Premium Wines Pty Ltd	(2004) 50 ACSR 544		Australia	circa 2004	LexisNexis AU	12
JJMMR Pty Ltd v LG International Corporation	[2003] QCA 519	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 Nov 2003	AustLII	55
Uysal v Deputy Commissioner of Taxation	[2003] FCA 1156; (2003) 54 ATR 214	Federal Court of Australia	Australia - Commonwealth	15 Oct 2003	AustLII	4
Deputy Commissioner of Taxation v Cumins	[2003] WASC 3; 51 ATR 620	Supreme Court of Western Australia	Australia - Western Australia	10 Jan 2003	AustLII	3
Uysal v Deputy Commissioner of Taxation	(2003) 54 ATR 215		Australia	circa 2003	Legal Online / Westlaw	1
Macleay Nominees Pty Ltd v Belle Property East Pty Ltd	[2001] NSWSC 743	Supreme Court of New South Wales	Australia - New South Wales	27 Aug 2001	AustLII	162
Edge Technology Pty Ltd v Lite-On Technology Corporation	[2000] NSWSC 471; (2000) 156 FLR 181; (2000) 34 ACSR 301; (2000) 18 ACLC 576	Supreme Court of New South Wales	Australia - New South Wales	1 Jun 2000	AustLII	102
Eumina Investments Pty Ltd v Westpac Banking Corporation	[1998] FCA 824; (1998) 84 FCR 454; (1998) 16 ACLC 1440	Federal Court of Australia	Australia - Commonwealth	3 Jul 1998	AustLII	107
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII	5382
Wang v Minister for Immigration and Multicultural Affairs	[1997] FCA 70; (1997) 71 FCR 386; (1997) 151 ALR 717; (1997) 45 ALD 104	Federal Court of Australia	Australia - Commonwealth	13 Feb 1997	AustLII	120
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 78; (1996) 62 FCR 302; 135 ALR 677; (1996) 19 ACSR 125; 32 ATR 148; (1996) 14 ACLC 394	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII	106
Deputy Commissioner of Taxation v Ho	(1996) 131 FLR 188; (1996) 32 ATR 269		Australia	circa 1996	Legal Online / Westlaw	27
Chase Manhattan Bank Australia Ltd v Oscty Pty Ltd	[1995] FCA 1208; (1995) 17 ACSR 128	Federal Court of Australia	Australia - Commonwealth	19 Apr 1995	AustLII	65
John Shearer Ltd v GEHL Co	[1995] FCA 1034; (1995) 60 FCR 136; (1995) 134 ALR 1; (1995) 18 ACSR 780; (1996) 14 ACLC 147; (1995) 37 ALD 420; [1996] ATPR 41-499	Federal Court of Australia	Australia - Commonwealth	10 Jan 1995	AustLII	77
Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation	[1995] FCA 20; (1995) 55 FCR 562; (1995) 15 ACSR 682; 30 ATR 115	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII	49
Chadwick Industries (South Coast) Pty Ltd v Condensing Vaporisers Pty Ltd	(1994) 13 ACSR 37		Australia	circa 1994	LexisNexis AU	169
Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA	(1994) 13 ACSR 263; (1994) 12 ACLC 334		Australia	circa 1994	LexisNexis AU	64
Jesseron Holdings Pty Ltd v Middle East Trading Consultants Pty Ltd (No 2)	(1994) 122 ALR 717; (1994) 13 ACSR 787; (1994) 12 ACLC 490		Australia	circa 1994	LexisNexis AU	111
Scanhill Pty Ltd v Century 21 Australasia Pty Ltd	[1993] FCA 618; (1993) 47 FCR 451; (1993) 120 ALR 173; (1993) 12 ACSR 341; (1994) 12 ACLC 111; (1993) 12 ASCR 341; 120 A Crim R 173	Federal Court of Australia	Australia - Commonwealth	15 Dec 1993	AustLII	135
R v Garner	[1994] VicRp 27; [1994] 1 VR 400		Australia - Victoria	12 Oct 1993	AustLII	3
Re Smith; Ex parte Chesson	[1992] FCA 64; (1992) 106 ALR 359	Federal Court of Australia	Australia - Commonwealth	26 Feb 1992	AustLII	15
Chesson v Smith	[1992] FCAFC 240; (1992) 35 FCR 594	Federal Court of Australia	Australia - Commonwealth	circa 1992	AustLII	18
Re Brink; Ex parte Commercial Banking Co of Sydney Ltd	[1980] FCA 78; (1980) 44 FLR 135; (1980) 30 ALR 433	Federal Court of Australia	Australia - Commonwealth	27 Jun 1980	AustLII	245
Tasker v Fullwood	[1978] 1 NSWLR 20		Australia - New South Wales	circa 1978	LexisNexis AU	318
Fortuna Holdings Pty Ltd v Deputy Commissioner of Taxation	[1978] VicRp 9; [1978] VR 83		Australia - Victoria	22 Sep 1976	AustLII	44
Posner v Collector for Inter-State Destitute Persons (Vic)	[1946] HCA 50; 74 CLR 461; [1947] ALR 61	High Court of Australia	Australia - Commonwealth	18 Dec 1946	AustLII	151
Vogwell v Vogwell	(1939) 11 ABC 83		Australia	circa 1939		102
Re A Bankruptcy Notice	[1934] 1 Ch 431	Court of Chancery	United Kingdom	circa 1934	LexisNexis / Westlaw	45
Re Jocumsen	(1929) 1 ABC 82; [1929] QWN 40		Australia	circa 1929		33

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback