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FCT v La Rosa   flag  16

[2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450
Federal Court of Australia
Australia - Commonwealth
21st August, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SZRVA v Minister for Immigration and Border Protection [2019] FCA 630 Federal Court of Australia Australia - Commonwealth 8 May 2019 AustLII flag 6
BBU16 v Minister for Immigration and Border Protection [2018] FCA 2049 Federal Court of Australia Australia - Commonwealth 19 Dec 2018 AustLII flag
Hona v Minister for Immigration and Border Protection [2018] FCA 1564 Federal Court of Australia Australia - Commonwealth 18 Oct 2018 AustLII flag 1
City Hill Pty Ltd v ACT Planning and Land Authority [2015] ACTSC 40; 207 LGERA 48 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 3 Mar 2015 AustLII flag 10
WZARX v Minister for Immigration and Border Protection [2014] FCA 423 Federal Court of Australia Australia - Commonwealth 1 May 2014 AustLII flag 12
Faull v Commissioner for Social Housing for the ACT [2013] ACTSC 121; (2013) 277 FLR 61 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 26 Jun 2013 AustLII flag 25
Herring v Minister for Immigration and Citizenship [2012] FCA 970 Federal Court of Australia Australia - Commonwealth 5 Sep 2012 AustLII flag 3
SZQFS v Minister for Immigration and Citizenship [2011] FCA 1244 Federal Court of Australia Australia - Commonwealth 3 Nov 2011 AustLII flag 17
Ugur and Australian Human Rights Commission, Re [2010] AATA 144; (2010) 114 ALD 192; (2010) 52 AAR 188 Administrative Appeals Tribunal Australia 26 Feb 2010 AustLII flag 2
Murphy and Secretary, Department of Families, Community Services and Indigenous Affairs [2007] AATA 1947 Administrative Appeals Tribunal Australia 14 Nov 2007 AustLII flag 1
Balestra and Commissioner of Taxation [2007] AATA 1845; 70 ATR 173 Administrative Appeals Tribunal Australia 5 Oct 2007 AustLII flag
Australian Securities and Investments Commission v Reid (No 1) [2006] FCA 699; (2006) 151 FCR 540 Federal Court of Australia Australia - Commonwealth 8 Jun 2006 AustLII flag 13
Samba v Commissioner of Taxation [2005] FCA 798 Federal Court of Australia Australia - Commonwealth 22 Jun 2005 AustLII flag
Rivera v United States of America [2004] FCAFC 154 Federal Court of Australia Australia - Commonwealth 16 Jun 2004 AustLII flag 20

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Independent Tax Dispute Resolution and Social Justice in Australia" (2012) 35 University of New South Wales Law Journal 470 Tran-Nam, Binh; Walpole, Michael Australia circa 2012 AustLII flag 4
"Deductions Arising From Illegal Activities" [2003] RevenueLawJl 7 Lund, Siska Australia circa 2003 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s6, s25, s33, s44, s51
Crimes Act 1914 (Cth)
Customs Act 1901 (Cth)
Director of Public Prosecutions Act 1983 (Cth) s6
Income Tax Assessment Act 1936 (Cth) s6, s167, s254
Proceeds of Crime Act 1987 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK
Federal Court Rules (Cth)
Misuse of Drugs Act 1981 (WA) s5, s6, s33
Prisons Act 1981 (WA) s62, s67, s68

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nguyen v Minister for Immigration & Multicultural Affairs [2000] FCA 1265; (2000) 101 FCR 20; (2000) 31 AAR 448 Federal Court of Australia Australia - Commonwealth 8 Sep 2000 AustLII flag 106
Commissioner of Taxation v Glennan [1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413 Federal Court of Australia Australia - Commonwealth 26 Mar 1999 AustLII flag 63
Minister for Immigration and Multicultural Affairs v Epeabaka [1999] FCA 1; (1999) 84 FCR 411; (1999) 160 ALR 543; 53 ALD 1 Federal Court of Australia Australia - Commonwealth 6 Jan 1999 AustLII flag 228
La Rosa v R (1999) 105 A Crim R 362 Australia circa 1999 Legal Online / Westlaw flag 7
Rich v Groningen [1997] VSC 35; (1997) 95 A Crim R 272 Supreme Court of Victoria Australia - Victoria 29 Jul 1997 AustLII flag 46
Stuart v FCT (1996) 34 ATR 112; 45 ALD 474; 24 AAR 1 Australia circa 1996 Legal Online / Westlaw flag 2
New South Wales v Canellis [1994] HCA 51; (1994) 181 CLR 309; (1994) 124 ALR 513; 74 A Crim R 533; 68 ALJR 883 High Court of Australia Australia - Commonwealth 26 Oct 1994 AustLII flag 144
Dietrich v R [1992] HCA 57; (1992) 177 CLR 292; (1992) 109 ALR 385; (1992) 67 ALJR 1; 64 A Crim R 176 High Court of Australia Australia - Commonwealth 13 Nov 1992 AustLII flag 1615
Dietrich v R (1992) 188 CLR 292 Australia - Commonwealth circa 1992 Legal Online / Westlaw flag 1
Galea v FCT [1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060 Federal Court of Australia Australia - Commonwealth 22 Nov 1990 AustLII flag 18
FCT v McCabe [1990] FCA 389; (1990) 26 FCR 431; (1990) 21 ALD 740; (1990) 21 ATR 992; 12 AAR 447 Federal Court of Australia Australia - Commonwealth 12 Oct 1990 AustLII flag 41
Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 3577
Madad Pty Ltd v Commissioner of Taxation [1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118 Federal Court of Australia Australia - Commonwealth 5 Oct 1984 AustLII flag 7
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2086
Cooper Brookes (Wollongong) Pty Ltd v FCT (1981) 147 ALR 297 Australia circa 1981 LexisNexis AU flag 2
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA) [1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330 High Court of Australia Australia - Commonwealth 5 Dec 1980 AustLII flag 32
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 244
Yango Pastoral Co Pty Ltd v First Chicago Australia Ltd [1978] HCA 42; (1978) 139 CLR 410; (1978) 21 ALR 585; 53 ALJR 1 High Court of Australia Australia - Commonwealth 2 Nov 1978 AustLII flag 347
Beckwith v R [1976] HCA 55; (1976) 135 CLR 569; (1976) 12 ALR 333; 51 ALJR 247; 28 ALT 39 High Court of Australia Australia - Commonwealth 1 Nov 1976 AustLII flag 511
Commissioner v Tellier 383 US 687; 16 L Ed 2d 185; 86 SCt 1118 United States Supreme Court United States 24 Mar 1966 WorldLII flag 68
Gold Band Services Ltd v CIR [1961] NZLR 467 New Zealand circa 1961 LexisNexis flag 5
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Hoover Motor Express Co v United States 356 US 38; 2 L Ed 2d 568; 78 SCt 511 United States Supreme Court United States 14 Apr 1958 WorldLII flag 19
Tank Truck Rentals, Inc v Commissioner 356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507 United States Supreme Court United States 17 Mar 1958 WorldLII flag 43
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 174
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
R v Adams [1935] HCA 62; (1935) 53 CLR 563; [1935] ALR 421; 8 ABC 97 High Court of Australia Australia - Commonwealth 18 Sep 1935 AustLII flag 172
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 98
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 93
Minister of Finance v Smith [1927] AC 193; 95 LJPC 193 United Kingdom circa 1927 LexisNexis / Westlaw flag 12
Inland Revenue Commissioners v Von Glehn [1920] 2 KB 553; (1920) 12 Tax Cas 232 United Kingdom circa 1920 LexisNexis / Westlaw flag 17
Inland Revenue Commissioners v Warnes & Co [1919] 2 KB 444; (1919) 12 Tax Cas 227 United Kingdom circa 1919 LexisNexis / Westlaw flag 15
Scott v Cawsey [1907] HCA 80; (1907) 5 CLR 132; 13 ALR 568 High Court of Australia Australia - Commonwealth 13 Sep 1907 AustLII flag 82
Trust Indenture Act of 15 USC 77; [1933] SEC 22; 828 FSupp 623 United States Code United States circa 1958 LII (Cornell) flag 650

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