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Statham v FCT   flag  29

[1988] FCA 463; (1988) 16 ALD 723; (1988) 20 ATR 228
Federal Court of Australia
Australia - Commonwealth
23rd December, 1988

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation (Taxation) [2022] AATA 628 Administrative Appeals Tribunal Australia 4 Apr 2022 AustLII flag
San Remo Heights Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 4023 Administrative Appeals Tribunal Australia 9 Oct 2020 AustLII flag
N Kazama v Qantas Airways Ltd - PR969209 [2006] AIRC 248 Australian Industrial Relations Commission Australia 19 Apr 2006 AustLII flag
McCorkell and Commissioner of Taxation [1998] AATA 562; 39 ATR 1112 Administrative Appeals Tribunal Australia 28 Jul 1998 AustLII flag 2
Re Taxation Appeals [1992] AATA 329; 24 ATR 1148 Administrative Appeals Tribunal Australia 28 Oct 1992 AustLII flag
I v Builders Pty Ltd v Minister for Environment Land and Planning [1999] ACTSC 16 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Mar 1999 AustLII flag 2
I v Builders Pty Ltd and Kappelle Pty Ltd v Minister for Environment Land and Planning, Lionel Holgate, Turner Residents Association, Lapac Area 1, N & S MacDonald, D & F McDonald, Peta Wainwright, Allan Neate, M Mackay, Carolyn Stua [1999] ACTSC 146 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Mar 1999 AustLII flag
I v Builders Pty Ltd and Kappelle Pty Ltd v Minister for Environment Land and Planning, Lionel Holgate, Turner Residents Association, Lapac Area 1, N & S MacDonald, D & F McDonald, Peta Wainwright, Allan Neate, M Mackay, Carolyn Stua [1999] ACTSC 147 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Mar 1999 AustLII flag
Grant v Commissioner of Taxation [2024] FCAFC 173 Federal Court of Australia Australia - Commonwealth 19 Dec 2024 AustLII flag 1
Collie v Commissioner of Taxation [2024] FCAFC 172 Federal Court of Australia Australia - Commonwealth 19 Dec 2024 AustLII flag 1
Bis Industries Ltd v Dale [2017] FCA 789; (2017) 72 AAR 312 Federal Court of Australia Australia - Commonwealth 17 Jul 2017 AustLII flag 4
Ekinci v Civil Aviation Safety Authority [2014] FCAFC 180; (2014) 227 FCR 459; (2014) 319 ALR 1; (2014) 65 AAR 154 Federal Court of Australia Australia - Commonwealth 23 Dec 2014 AustLII flag 23
Lee v Transpacific Industries Pty Ltd [2013] FCA 1322 Federal Court of Australia Australia - Commonwealth 6 Dec 2013 AustLII flag 6
Selway v Minister for Infrastructure, Transport, Regional Development and Local Government [2011] FCA 43; (2011) 120 ALD 40 Federal Court of Australia Australia - Commonwealth 3 Feb 2011 AustLII flag 26
Toohey v Tax Agents' Board of Victoria (No 2) [2008] FCA 1796; (2008) 73 ATR 849; (2008) 106 ALD 506; [2008] ATC 20-070 Federal Court of Australia Australia - Commonwealth 27 Nov 2008 AustLII flag 16
Medical Board of Queensland v Renton [2006] FCA 947; (2006) 152 FCR 566; 234 ALR 729; 91 ALD 375 Federal Court of Australia Australia - Commonwealth 27 Jul 2006 AustLII flag 16
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR MT2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2005] ATODMTR MT2005/D1 Australian Taxation Office Australia - Commonwealth 14 Dec 2005 AustLII flag
National Mutual Life Association of Australasia Ltd v Campbell [1999] FCA 1717 Federal Court of Australia Australia - Commonwealth 10 Dec 1999 AustLII flag 10
Minister for Immigration and Multicultural Affairs v Yusuf [1999] FCA 1681; (1999) 95 FCR 506 Federal Court of Australia Australia - Commonwealth 2 Dec 1999 AustLII flag 62
AB v Commissioner of Taxation [1998] FCA 1116 Federal Court of Australia Australia - Commonwealth 9 Sep 1998 AustLII flag
Re Collector of Customs v Marym (Australia) Pty Ltd [1992] FCA 277; (1992) 15 AAR 436 Federal Court of Australia Australia - Commonwealth 12 Jun 1992 AustLII flag 4
Re Paul Richard Abeles and Peter Weingarten Abeles v FCT [1991] FCA 394; 22 ATR 504 Federal Court of Australia Australia - Commonwealth 23 Aug 1991 AustLII flag 1
Nerang Subdivision Pty Ltd v Hutson [2023] QSC 268 Supreme Court of Queensland Australia - Queensland 1 Dec 2023 AustLII flag 3
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag
Lotus Oaks [2021] VSC 388 Supreme Court of Victoria Australia - Victoria 14 Jul 2021 AustLII flag 6
Cityrose Trading Pty Ltd v Booth [2008] VSC 495; 71 ATR 191 Supreme Court of Victoria Australia - Victoria 21 Nov 2008 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"The Ltd Impact Of Whitfords Beach In Urban Land Development " [2007] RevenueLawJl 4 Hart, Geoffrey Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s26, s44
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1105
Burnside v FCT [1977] HCA 66; (1977) 138 CLR 23; 17 ALR 459; 52 ALJR 162; 8 ATR 305 High Court of Australia Australia - Commonwealth 22 Dec 1977 AustLII flag 11
FCT v Williams [1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611 High Court of Australia Australia - Commonwealth 1 Nov 1972 AustLII flag 46
Xco Pty Ltd v FCT [1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461 High Court of Australia Australia - Commonwealth 25 Aug 1971 AustLII flag 63
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 385
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
Nerang Subdivision Pty Ltd v Hutson [2023] QSC 268 Supreme Court of Queensland Australia - Queensland 1 Dec 2023 AustLII flag 3
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag
Lotus Oaks [2021] VSC 388 Supreme Court of Victoria Australia - Victoria 14 Jul 2021 AustLII flag 6
Cityrose Trading Pty Ltd v Booth [2008] VSC 495; 71 ATR 191 Supreme Court of Victoria Australia - Victoria 21 Nov 2008 AustLII flag 2
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 194

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