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Qantas Airways Ltd v FCT 1

[2001] FCA 1720; 115 FCR 288; 48 ATR 633

Federal Court of Australia

Australia - Commonwealth

7th December, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue	[2015] VSC 76; (2015) 100 ATR 817	Supreme Court of Victoria	Australia - Victoria	6 Mar 2015	AustLII		11

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment Bill 1984 (Cth)
Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s9, s14ZL, s14ZY, s14ZZ, s14ZZL, s14ZZQ
Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth)	s3, s9, s10
Bank Account Debits Tax Administration Act 1982 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act 1992 (Cth)	s5, s9, s11, s16, s24, s40, s51, s55, s60, s64, s68
Sales Tax Assessment Act (No. 5) 1930 (Cth)
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Sales Tax Procedure Act 1934 (Cth)
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Australian Airlines Ltd v Commissioner of Taxation	(1996) 65 FCR 341; (1996) 32 ATR 261	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		5
Commissioner of Taxation v Australian Airlines Ltd	(1996) 71 FCR 446; (1996) 34 ATR 310	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		9
Mason v New South Wales	[1959] HCA 5; (1959) 102 CLR 108; [1959] ALR 422; 32 ALJR 380	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		126
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue	[2015] VSC 76; (2015) 100 ATR 817	Supreme Court of Victoria	Australia - Victoria	6 Mar 2015	AustLII		11

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