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Brooks v Commissioner of Taxation   flag  46

[2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35
Federal Court of Australia
Australia - Commonwealth
9th June, 2000

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Wu v Minister for Immigration and Multicultural Affairs [2000] FCA 1817; (2000) 105 FCR 39; (2000) 182 ALR 548 Federal Court of Australia Australia - Commonwealth 15 Dec 2000 AustLII flag 275
Zou v Minister for Immigration and Multicultural and Indigenous Affairs [2002] FCA 1126; 124 FCR 289 Federal Court of Australia Australia - Commonwealth 13 Sep 2002 AustLII flag 122
Mondelez Australia Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union [2020] HCA 29; (2020) 271 CLR 495; (2020) 381 ALR 601; (2020) 94 ALJR 818; (2020) 297 IR 338 High Court of Australia Australia - Commonwealth 13 Aug 2020 AustLII flag 95
Sok v Minister for Immigration and Multicultural and Indigenous Affairs [2005] FCAFC 56; (2005) 144 FCR 170; 218 ALR 617; 85 ALD 323 Federal Court of Australia Australia - Commonwealth 11 Apr 2005 AustLII flag 61
Erubam Le (Darnley Islanders) #1 v Queensland [2003] FCAFC 227; (2003) 134 FCR 155; 202 ALR 312 Federal Court of Australia Australia - Commonwealth 14 Oct 2003 AustLII flag 20
Commissioner of Taxation v Energy Resources of Australia Ltd [2003] FCAFC 314; (2003) 135 FCR 346; 204 ALR 487; 54 ATR 608 Federal Court of Australia Australia - Commonwealth 24 Dec 2003 AustLII flag 19
Jeffrey James Prebble Pty Ltd v Commissioner of Taxation [2003] FCAFC 165; (2003) 131 FCR 130; 53 ATR 513 Federal Court of Australia Australia - Commonwealth 22 Aug 2003 AustLII flag 18
Greater Shepparton City Council v Clarke [2017] VSCA 107; (2017) 56 VR 229 Supreme Court of Victoria - Court of Appeal Australia - Victoria 9 May 2017 AustLII flag 15
McLaughlin v Dungowan Manly Pty Ltd (No 3) [2011] NSWSC 717 Supreme Court of New South Wales Australia - New South Wales 29 Jul 2011 AustLII flag 12
Commissioner of Taxation v Eskandari [2004] FCA 8; (2004) 134 FCR 569; 54 ATR 695 Federal Court of Australia Australia - Commonwealth 28 Jan 2004 AustLII flag 12
Commissioner of Taxation v Bogiatto [2020] FCA 1139 Federal Court of Australia Australia - Commonwealth 7 Aug 2020 AustLII flag 9
Sarancharkh v Minister for Immigration and Multicultural Affairs [2001] FCA 1461 Federal Court of Australia Australia - Commonwealth 19 Oct 2001 AustLII flag 8
Blank v Commissioner of Taxation [2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442 Federal Court of Australia Australia - Commonwealth 21 Feb 2014 AustLII flag 7
Morgan v Commissioner of Police [2012] NSWSC 1141 Supreme Court of New South Wales Australia - New South Wales 21 Sep 2012 AustLII flag 7
Sit v MIMIA [2003] FCAFC 40 Federal Court of Australia Australia - Commonwealth 11 Mar 2003 AustLII flag 7
Campbell v Galea [2019] QDC 53 District Court of Queensland Australia - Queensland 18 Apr 2019 AustLII flag 4
NAAV of 2002 v Minister for Immigration & Multicultural & Indigenous Affairs [2002] FCA 443 Federal Court of Australia Australia - Commonwealth 10 Apr 2002 AustLII flag 4
D l Z v Tac [2017] VSCA 134 Supreme Court of Victoria - Court of Appeal Australia - Victoria 14 Jun 2017 AustLII flag 3
DLZ v Tac [2017] VSC 176 Supreme Court of Victoria Australia - Victoria 10 Apr 2017 AustLII flag 3
Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287 Federal Court of Australia Australia - Commonwealth 22 Mar 2017 AustLII flag 3
Qantas Airways Ltd and Commissioner of Taxation [2014] AATA 316 Administrative Appeals Tribunal Australia 20 May 2014 AustLII flag 3
Jakjoy Pty Ltd and Commissioner of Taxation [2013] AATA 526 Administrative Appeals Tribunal Australia 25 Jul 2013 AustLII flag 2
Al-Momani v Minister for Immigration [2011] FMCA 453 Federal Magistrates Court of Australia Australia 31 Aug 2011 AustLII flag 2
Chief Executive Officer of Customs v Granite Arms Pty Ltd [2004] FCAFC 81; 136 FCR 515 Federal Court of Australia Australia - Commonwealth 30 Mar 2004 AustLII flag 2
Caruso v Newington Road Developments Pty Ltd [2024] ACTSC 22 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 8 Feb 2024 AustLII flag 1
Sunlite Australia Pty Ltd v Commissioner of Taxation [2023] FCAFC 43 Federal Court of Australia Australia - Commonwealth 21 Mar 2023 AustLII flag 1
Harris v Victorian Electoral Commission [2020] VSC 676 Supreme Court of Victoria Australia - Victoria 14 Oct 2020 AustLII flag 1
Travelex Ltd v Commissioner of Taxation [2018] FCA 1051 Federal Court of Australia Australia - Commonwealth 12 Jul 2018 AustLII flag 1
McKinnon-Domingo v Q-COMP [2006] QIC 23; 182 QGIG 28 Queensland Industrial Court Australia - Queensland 3 May 2006 AustLII flag 1
Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 Federal Court of Australia Australia - Commonwealth 22 Nov 2024 AustLII flag
Re the Owners of High Rise Strata Plan 8245 [2022] WASC 450 Supreme Court of Western Australia Australia - Western Australia 21 Dec 2022 AustLII flag
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule [2021] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule [2021] ATOTR TR2021/5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
Baker Hughes Australia Pty Ltd (ABN 20 004 752 050) v Martin Venier [2016] WAIRComm 843 Western Australian Industrial Relations Commission Australia - Western Australia 26 Oct 2016 AustLII flag
Mackay v Queensland Rural Adjustment Authority [2008] QSC 340 Supreme Court of Queensland Australia - Queensland 19 Dec 2008 AustLII flag
Child Employment Principles Case 2007 [2007] NSWIRComm 110 New South Wales Industrial Relations Commission Australia - New South Wales 22 May 2007 AustLII flag
TR 2007/5 - Income tax: functional currency - when is an amount not in the 'applicable functional currency'? [2007] ATOTR TR2007/5 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/5 - Income tax: functional currency - when is an amount not in the 'applicable functional currency'? [2007] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership [2003] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership [2003] ATOTR TR2003/3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR TR2001/13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/14 - Income tax: Division 35 - non-commercial business losses [2001] ATOTR TR2001/14 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/14 - Income tax: Division 35 - non-commercial business losses [2001] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment" (2007) 10 Journal of Australian Taxation 1 Black, C Australia circa 2007 AustLII flag
"The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6 Hart, Geoffrey Australia circa 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Amendment Bill (No. 4) 1992 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s45
Income Tax Assessment Act 1936 (Cth) s1, s45, s150
Income Tax Assessment Act 1997 (Cth)
Court Rules (Cth)
Income Tax Assessment Amendment (Cth)
Taxation Laws Amendment Act (No. 4) 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Caruso v Newington Road Developments Pty Ltd [2024] ACTSC 22 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 8 Feb 2024 AustLII flag 1
Sunlite Australia Pty Ltd v Commissioner of Taxation [2023] FCAFC 43 Federal Court of Australia Australia - Commonwealth 21 Mar 2023 AustLII flag 1
Harris v Victorian Electoral Commission [2020] VSC 676 Supreme Court of Victoria Australia - Victoria 14 Oct 2020 AustLII flag 1
Travelex Ltd v Commissioner of Taxation [2018] FCA 1051 Federal Court of Australia Australia - Commonwealth 12 Jul 2018 AustLII flag 1
McKinnon-Domingo v Q-COMP [2006] QIC 23; 182 QGIG 28 Queensland Industrial Court Australia - Queensland 3 May 2006 AustLII flag 1
FCT v Consolidated Press Holdings Ltd (1999) 166 FCR 51 Federal Court of Australia Australia circa 1999 Legal Online / Westlaw flag 1
Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 Federal Court of Australia Australia - Commonwealth 22 Nov 2024 AustLII flag
Re the Owners of High Rise Strata Plan 8245 [2022] WASC 450 Supreme Court of Western Australia Australia - Western Australia 21 Dec 2022 AustLII flag
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule [2021] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule [2021] ATOTR TR2021/5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
Baker Hughes Australia Pty Ltd (ABN 20 004 752 050) v Martin Venier [2016] WAIRComm 843 Western Australian Industrial Relations Commission Australia - Western Australia 26 Oct 2016 AustLII flag
Mackay v Queensland Rural Adjustment Authority [2008] QSC 340 Supreme Court of Queensland Australia - Queensland 19 Dec 2008 AustLII flag
Child Employment Principles Case 2007 [2007] NSWIRComm 110 New South Wales Industrial Relations Commission Australia - New South Wales 22 May 2007 AustLII flag
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment" (2007) 10 Journal of Australian Taxation 1 Black, C Australia circa 2007 AustLII flag
TR 2007/5 - Income tax: functional currency - when is an amount not in the 'applicable functional currency'? [2007] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/5 - Income tax: functional currency - when is an amount not in the 'applicable functional currency'? [2007] ATOTR TR2007/5 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
"The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6 Hart, Geoffrey Australia circa 2004 AustLII flag
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership [2003] ATOTR TR2003/3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership [2003] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/14 - Income tax: Division 35 - non-commercial business losses [2001] ATOTR TR2001/14 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/14 - Income tax: Division 35 - non-commercial business losses [2001] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR TR2001/13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag

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