Naval Military & Airforce Club of South Australia (Inc) v FCT

[1994] FCA 1123; (1994) 51 FCR 154; (1994) 122 ALR 201; (1994) 83 LGERA 332; (1994) 28 ATR 161; (1994) 32 ALD 385

Federal Court of Australia

Australia - Commonwealth

27th May, 1994

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Benwine v Jabetin; Jabetin v Liqour Adminsitration	[2004] NSWSC 995	Supreme Court of New South Wales	Australia - New South Wales	1 Nov 2004	AustLII
TR 2004/18 - Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997	[2004] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/18 - Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997	[2004] ATOTR TR2004/18	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Crone Associates Pty Ltd v Sydney City Council	[1999] NSWLEC 115	Land and Environment Court of New South Wales	Australia - New South Wales	18 May 1999	AustLII
Tradesmen's Union Club, the and Raymel Holdings Pty Ltd & Licensed Clubs Association and Minister for the Environment, Land and Planning and Rebenta Pty Ltd	[1998] ACTAAT 280	Administrative Appeals Tribunal of the Australian Capital Territory	Australia - Australian Capital Territory	30 Sep 1998	AustLII
Dickins, J & G & Shihoff, M & R and Commissioner for Land & Planning	[1998] ACTAAT 259	Administrative Appeals Tribunal of the Australian Capital Territory	Australia - Australian Capital Territory	1 Jun 1998	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR TR95/3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Principled Regulation: Federal Civil and Administrative Penalties in Australia	[2002] ALRC 95	Australian Law Reform Commission	Australia	circa 2002	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Implications to Native Title Holders of Compensation Payments"	(1999) 2 (5) Journal of Australian Taxation 344	Black, Warren	Australia	circa 1999	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act (Cth)	s45
Health Insurance Act 1973 (Cth)	s23DN
Income Tax Assessment Act (Cth)	s169A
Fisheries Act 1952 (Cth)
Federal Court Rules (Cth)
Conveyancing Act 1919 (NSW)
Environmental Planning and Assessment Act 1979 (NSW)
Real Property Act 1900 (NSW)	s74F
Stamp Duties Act 1920 (NSW)	s3, s41

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Immer (No 145) Pty Ltd v Uniting Church in Australia Property Trust (NSW)	[1993] HCA 27; (1993) 182 CLR 26; 112 ALR 609; (1993) 67 ALJR 537	High Court of Australia	Australia - Commonwealth	12 May 1993	AustLII
Reuter v FCT	(1993) 111 ALR 716; 24 ATR 527		Australia	circa 1993	LexisNexis AU
McEwin v Valuer General	(1993) 169 LSJS 146		Australia - SA	circa 1993
Minister for Foreign Affairs and Trade v Magno	[1992] FCA 566; (1992) 37 FCR 298; (1992) 112 ALR 529	Federal Court of Australia	Australia - Commonwealth	26 Nov 1992	AustLII
Latitude Fisheries Pty Ltd v Minister for Primary Industries and Energy	[1992] FCA 385; 110 ALR 209; 28 ALD 289	Federal Court of Australia	Australia - Commonwealth	12 Aug 1992	AustLII
Azevedo v Secretary, Department of Primary Industries and Energy	[1992] FCA 84; (1992) 35 FCR 284; (1992) 106 ALR 683; 15 AAR 213; (1992) 26 ALD 567	Federal Court of Australia	Australia - Commonwealth	6 Mar 1992	AustLII
Re Secretary, Department of Primary Industries and Energy v James Colin Collins	[1992] FCA 61; (1992) 34 FCR 340; (1992) 106 ALR 351; (1992) 26 ALD 265; 15 AAR 184	Federal Court of Australia	Australia - Commonwealth	25 Feb 1992	AustLII
Re Preci Services Pty Ltd v Minister of Health, Housing and Community Services	[1992] FCA 51; (1992) 36 FCR 395; (1993) 112 ALR 432; (1992) 15 AAR 505; (1993) 26 ALD 682	Federal Court of Australia	Australia - Commonwealth	19 Feb 1992	AustLII
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII
Uniting Church in Australia Property Trust (NSW) v Immer (No 145) Pty Ltd	(1991) 24 NSWLR 510; (1991) 74 LGRA 255; [1991] NSW Conv R 55-603; [1992] ANZ Conv R 51		Australia - New South Wales	circa 1992	LexisNexis AU
Austral Fisheries Pty Ltd v Minister for Primary Industries and Energy	(1992) 37 FCR 463	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw
Halwood Corporation Ltd v Chief Commissioner of Stamp Duties (NSW)	(1992) 92 ATC 4,155		Australia	circa 1992	IntelliConnect
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203	Federal Court of Australia	Australia - Commonwealth	15 Mar 1991	AustLII
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII
Depsun Pty Ltd v Tahore Holdings Pty Ltd	[1990] NSW Conv R 55-523		Australia - New South Wales	circa 1990	IntelliConnect
Depsun Pty Ltd v Tahore Holdings Pty Ltd	[1990] NSW Conv R 55-253		Australia - New South Wales	circa 1990	IntelliConnect
[1990] NSW Conv R 58,902	[1990] NSW Conv R 58,902		Australia - New South Wales	circa 1990	IntelliConnect
Hepples v FCT	(1990) 22 FCR 1; (1990) 94 ALR 81; (1990) 21 ATR 42	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw
Century Metals and Mining NL v Yeomans	[1989] FCA 273; (1989) 40 FCR 564; (1989) 100 ALR 383; (1989) 22 ALD 730	Federal Court of Australia	Australia - Commonwealth	25 Jul 1989	AustLII
Kioa v West	[1985] HCA 81; (1985) 159 CLR 550; (1985) 62 ALR 321; (1986) 60 ALJR 113; 9 ALN N28	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII
R v Toohey; Ex parte Meneling Station Pty Ltd	[1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59	High Court of Australia	Australia - Commonwealth	8 Dec 1982	AustLII
R v Hunt; Ex parte Sean Investments Pty Ltd	[1979] HCA 32; (1979) 180 CLR 322; (1979) 25 ALR 497; (1979) 53 ALJR 552	High Court of Australia	Australia - Commonwealth	19 Jul 1979	AustLII
Re Liverpool Taxi Owners' Association	[1972] 2 QB 299; [1972] 2 All ER 589; [1972] 2 WLR 1262		United Kingdom	circa 1972	LexisNexis / Westlaw
Ishak v Thowfeek	[1968] 1 WLR 1718		United Kingdom	circa 1968	LexisNexis / Westlaw
National Provincial Bank Ltd v Ainsworth	[1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1	House of Lords	United Kingdom	13 May 1965	BAILII
Dougan v Ley	[1946] HCA 3; (1946) 71 CLR 142; [1946] ALR 183	High Court of Australia	Australia - Commonwealth	8 Apr 1946	AustLII
Commissioner of Stamp Duties (NSW) v Yeend	[1929] HCA 39; (1929) 43 CLR 235	High Court of Australia	Australia - Commonwealth	2 Dec 1929	AustLII
Sankey v Whitlam	[1978] HCA 43; (1978) 142 CLR 1; 21 ALR 505; (1978) 53 ALJR 11; 37 ALT 122	High Court of Australia	Australia - Commonwealth	1 Sep 1915	AustLII
Depsun Pty Ltd v Tahore Holdings Pty Ltd	[1900] NSW Conv R 58,902		Australia - New South Wales	circa 1900	IntelliConnect
39 Er 1042	39 ER 1042		United Kingdom	circa 1992	CommonLII

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