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Perpetual Trustee Co (Canberra) Ltd v Commissioner for ACT Revenue   flag 

[1994] FCA 1150; (1994) 50 FCR 405; 28 ATR 307
Federal Court of Australia
Australia - Commonwealth
9th June, 1994

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Rust-Oleum Australia Pty Ltd and Australian Pesticides and Veterinary Medicines Authority [2017] AATA 2180 Administrative Appeals Tribunal Australia 10 Nov 2017 AustLII flag
Modini and Tax Agents ’ Board of Queensland [2005] AATA 1200; (2005) 89 ALD 496; 61 ATR 1115 Administrative Appeals Tribunal Australia 6 Dec 2005 AustLII flag
Re Cowe and Tidewater Port Jackson Marine Pty Ltd [2001] AATA 674; 65 ALD 241 Administrative Appeals Tribunal Australia 26 Jul 2001 AustLII flag
Davis and Repatriation Commission [1996] AATA 831 Administrative Appeals Tribunal Australia 25 Sep 1996 AustLII flag
WT95/16/18 and Deputy Commissioner of Taxation [1996] AATA 284; 33 ATR 1178 Administrative Appeals Tribunal Australia 9 Aug 1996 AustLII flag
Hugh Andrew Jon Edwards As A Partner of Coopers and Lybrand (W96/140) and Westpac Banking Corporation (W96/158) and Australian Securities Commission and Bell Group Nv (In Liquidation) [1996] AATA 222 Administrative Appeals Tribunal Australia 4 Jul 1996 AustLII flag
WT95/2-3 and Commissioner of Taxation [1995] AATA 219 Administrative Appeals Tribunal Australia 9 Aug 1995 AustLII flag
Top End (Default PBC/CLA) Aboriginal Corporation v Northern Territory of Australia [2025] FCA 22 Federal Court of Australia Australia - Commonwealth 30 Jan 2025 AustLII flag
Smith v Minister for Immigration, Citizenship and Multicultural Affairs [2024] FCA 652 Federal Court of Australia Australia - Commonwealth 20 Jun 2024 AustLII flag
Nguyen v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] FCA 483 Federal Court of Australia Australia - Commonwealth 2 May 2022 AustLII flag
AZL20 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2020] FCA 1490 Federal Court of Australia Australia - Commonwealth 15 Oct 2020 AustLII flag
Wu v Commissioner of Taxation [2018] FCA 1339 Federal Court of Australia Australia - Commonwealth 30 Aug 2018 AustLII flag
Sharma v LGSS Pty Ltd [2018] FCA 167 Federal Court of Australia Australia - Commonwealth 1 Mar 2018 AustLII flag
Ward v Commissioner of Taxation [2016] FCAFC 132; (2016) 247 FCR 372; (2016) 103 ATR 823; (2016) 153 ALD 433; (2016) 70 AAR 360 Federal Court of Australia Australia - Commonwealth 5 Oct 2016 AustLII flag
Batchelor v Commissioner of Taxation [2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag
Interhealth Energies Pty Ltd as Trustee of Interhealth Superannuation Fund v Commissioner of Taxation [2012] FCAFC 185; (2012) 209 FCR 33; (2012) 91 ATR 582 Federal Court of Australia Australia - Commonwealth 17 Dec 2012 AustLII flag
Culley v Australian Securities and Investments Commission (ASIC) [2010] FCAFC 43; (2010) 183 FCR 279; (2010) 268 ALR 206; (2010) 78 ACSR 147; 28 ACLC 10-030 Federal Court of Australia Australia - Commonwealth 19 May 2010 AustLII flag
FCT v Lean [2009] FCA 490; [2009] ATC 20-102; 73 ATR 34 Federal Court of Australia Australia - Commonwealth 14 May 2009 AustLII flag
Liang v Minister for Immigration and Citizenship [2009] FCA 189; (2009) 175 FCR 184; (2009) 107 ALD 88 Federal Court of Australia Australia - Commonwealth 3 Mar 2009 AustLII flag
Todd v Repatriation Commission [2008] FCA 1276 Federal Court of Australia Australia - Commonwealth 21 Jul 2008 AustLII flag
Hussain v Minister for Foreign Affairs [2008] FCAFC 128; (2008) 169 FCR 241; (2008) 248 ALR 456; 103 ALD 66; 48 AAR 304 Federal Court of Australia Australia - Commonwealth 15 Jul 2008 AustLII flag
Repatriation Commission v Warren [2008] FCAFC 64; (2008) 167 FCR 511; 246 ALR 279; (2008) 101 ALD 222; 47 AAR 461 Federal Court of Australia Australia - Commonwealth 24 Apr 2008 AustLII flag
Repatriation Commission v Warren [2007] FCA 866; (2007) 95 ALD 606 Federal Court of Australia Australia - Commonwealth 8 Jun 2007 AustLII flag
Comcare v Fiedler [2001] FCA 1810; (2001) 115 FCR 328; 34 AAR 237 Federal Court of Australia Australia - Commonwealth 18 Dec 2001 AustLII flag
U ASC v Perpetual Trustee Co (Canberra) [1998] FCA 530 Federal Court of Australia Australia - Commonwealth 15 May 1998 AustLII flag
Edwards v Australian Securities Commission [1997] FCA 38; (1997) 72 FCR 350; 142 ALR 455; 24 AAR 192; 15 ACLC 353; 22 ACSR 681 Federal Court of Australia Australia - Commonwealth 7 Feb 1997 AustLII flag
Donnelly v Health Care Complaints Commission (NSW) [2011] NSWSC 705 Supreme Court of New South Wales Australia - New South Wales 8 Jul 2011 AustLII flag
Paul Murphy Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADTAP 71 Administrative Decisions Tribunal Australia - New South Wales 4 Dec 2009 AustLII flag
Goodrich v Racing Victoria Racing Appeals and Disciplinary Board & Racing Victoria [2018] VCAT 405 Victorian Civil and Administrative Tribunal Australia - Victoria 28 Mar 2018 AustLII flag
Victoria Police Toll Enforcement v Taha [2013] VSCA 37; (2013) 49 VR 1 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Mar 2013 AustLII flag
Macedon Ranges Shire Council v Romsey Hotel Pty Ltd [2008] VSCA 45; (2008) 19 VR 422; 28 VAR 335 Supreme Court of Victoria - Court of Appeal Australia - Victoria 19 Mar 2008 AustLII flag
Murraylink Transmission Co Pty Ltd v National Electricity Market Management Co Ltd [2003] VSC 265 Supreme Court of Victoria Australia - Victoria 24 Jul 2003 AustLII flag
Perpetual Trustee Co Ltd v Commissioner of State Revenue [2000] VSC 177; (2000) 44 ATR 273 Supreme Court of Victoria Australia - Victoria 12 May 2000 AustLII flag
Transport Accident Commission v Bausch [1998] VSC 248 Supreme Court of Victoria Australia - Victoria 10 Mar 1998 AustLII flag
Anor v Brogue Tableau Pty Ltd [2007] WASCA 43 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Feb 2007 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Mediation in Tax Disputes" (1999) 2 (2) Journal of Australian Taxation 93 Fayle, Richard Australia circa 1999 AustLII flag

Legislation Cited

Legislation Name Provision
Stamp Duties and Taxes Act 1987 (ACT) s4, s17
Taxation (Administration Ordinance) 1987 (ACT) s99
Australian Capital Territory (Self-Government) Act 1988 (Cth) s22
Federal Court Rules (Cth)
Stamp Duties Act 1920 (NSW) s65

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Perpetual Trustee Co Ltd v Commissioner of State Revenue [2000] VSC 177; (2000) 44 ATR 273 Supreme Court of Victoria Australia - Victoria 12 May 2000 AustLII flag
Transport Accident Commission v Bausch [1998] VSC 248 Supreme Court of Victoria Australia - Victoria 10 Mar 1998 AustLII flag
Anor v Brogue Tableau Pty Ltd [2007] WASCA 43 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Feb 2007 AustLII flag
Lord Jenkins; Fitch Lovell Ltd v Inland Revenue Commissioners [1962] 1 WLR 1325 United Kingdom circa 1962 LexisNexis / Westlaw flag
Oughtred v Inland Revenue Commissioners [1959] UKHL 3; [1960] AC 206; [1959] 3 All ER 623 House of Lords United Kingdom 4 Nov 1959 BAILII flag
Re Turkington; Owen v Benson (1937) 4 All ER 501 United Kingdom circa 1937 LexisNexis flag
Selous; Thomson v Selous [1901] UKLawRpCh 66; (1901) 1 Ch 921 Court of Chancery United Kingdom 20 Mar 1901 CommonLII flag
Commissioners of Inland Revenue v Angus [1889] UKLawRpKQB 133; (1889) 23 QBD 579 Queen's Bench United Kingdom 9 Aug 1889 CommonLII flag

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