Eldersmede Pty Ltd and Commissioner of Taxation 10

[2004] AATA 710; (2004) 56 ATR 1179

Administrative Appeals Tribunal

Australia

25th June, 2004

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Corporate Initiatives Pty Ltd v Commissioner of Taxation	[2005] FCAFC 62; 142 FCR 279; 219 ALR 339; 59 ATR 351	Federal Court of Australia	Australia - Commonwealth	28 Apr 2005	AustLII	9
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers	[2013] ATOCR 86	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers	[2013] ATOCR CR2013/86	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2017/36 - Fringe benefits tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)	[2017] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/36 - Fringe benefits tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)	[2017] ATOCR CR2017/36	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2022/82 - Australian Construction Industry Redundancy Trust - employer contributions	[2022] ATOCR 82	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2022/82 - Australian Construction Industry Redundancy Trust - employer contributions	[2022] ATOCR CR2022/82	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Lancaster v R	[2014] VSCA 333; (2014) 44 VR 820; (2014) 247 A Crim R 165	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Dec 2014	AustLII	30
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII	15
TR 2010/3 - Income tax: Division 7A loans: trust entitlements	[2010] ATOTR TR2010/3	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Administrative Decisions (Judicial Review) Act 1977 (Cth)	s3
Acts Interpretation Act 1901 (Cth)	s15AA
Fringe Benefits Tax Assessment Act 1986 (Cth)	s10, s67, s136
Income Tax Assessment Act 1936 (Cth)	s6, s95, s96, s100, s166, s170, s177A, s177C, s177D, s177F, s318
Income Tax Assessment Act 1997 (Cth)	s2.5
Income Tax (Transitional Provisions) Act 1997 (Cth)	s1.7
Trade Practices Act 1974 (Cth)	s9, s10, s25, s26, s46, s50, s140
Legal Practitioners Act 1898 (NSW)
Trustee Act 1936 (SA)	s7, s10
Police Offences Act 1928 (Vic)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
(1909) 41 SCR 607	(1909) 41 SCR 607			circa 1909		1
Adamson v Reid	(1880) 6 VLR 164		Australia - Victoria	circa 1880		2
Associated Newspapers Ltd v Wavish	[1956] HCA 69; (1956) 96 CLR 526; [1956] ALR 1199	High Court of Australia	Australia - Commonwealth	25 Oct 1956	AustLII	39
Austin v Zurich General Accident and Liability Insurance Co Ltd	[1945] KB 250; 1944 2 All ER 243		United Kingdom	circa 1945	LexisNexis / Westlaw	12
Australian National University v Burns	[1982] FCA 191; (1982) 64 FLR 166; (1982) 43 ALR 25; 5 ALD 67	Federal Court of Australia	Australia - Commonwealth	8 Oct 1982	AustLII	178
Australian Softwood Forests Pty Ltd v Attorney-General (NSW)	[1981] HCA 49; (1981) 148 CLR 121; (1981) 36 ALR 257; 6 ACLR 45; 55 ALJR 659	High Court of Australia	Australia - Commonwealth	18 Sep 1981	AustLII	212
CC (New South Wales) Pty Ltd (In Liquidation) v Commissioner of Taxation	(1997) 97 ATC 4,123		Australia	circa 1997	IntelliConnect	3
Chan v Cresdon Pty Ltd	[1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110	High Court of Australia	Australia - Commonwealth	14 Dec 1989	AustLII	309
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII	85
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII	33
Doe Dem Bedford and Wheeler v White	[1827] EngR 553; 130 ER 773; (1827) 4 Bing 276	Court of Common Pleas	United Kingdom	circa 1827	CommonLII	7
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII	96
Elmslie v FCT	[1993] FCA 549; (1993) 46 FCR 576; 118 ALR 357; 26 ATR 611	Federal Court of Australia	Australia - Commonwealth	19 Nov 1993	AustLII	34
Evans v Friemann	[1981] FCA 85; (1981) 53 FLR 229; (1981) 35 ALR 428; 3 ALD 326	Federal Court of Australia	Australia - Commonwealth	26 Jun 1981	AustLII	137
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII	313
FCT v Peabody	94 ATC 4,663		Australia	circa 1994	IntelliConnect	1
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII	369
Federal Steam Navigation Co Ltd v Department of Trade and Industry	[1974] 2 All ER 97; [1974] 1 WLR 505		United Kingdom	circa 1974	LexisNexis	49
Green v Hoyle	[1976] 2 All ER 633; [1976] 1 WLR 575		United Kingdom	circa 1976	LexisNexis	10
Hartigan Nominees Pty Ltd v Rydge	(1992) 29 NSWLR 405		Australia - New South Wales	circa 1992	LexisNexis AU	172
Hawkesley v May	[1956] 1 QB 304; (1955) 3 All ER 353; [1955] 3 WLR 569		United Kingdom	circa 1956	LexisNexis / Westlaw	30
Hepworth v DPP (SA)	[2001] SASC 149; (2001) 79 SASR 480; (2001) 120 A Crim R 425	Supreme Court of South Australia	Australia - South Australia	circa 2001	AustLII	13
Hutchins v Commissioner of Taxation	[1996] FCA 201; (1996) 65 FCR 269; (1996) 136 ALR 153; 41 ALD 193; (1996) 96 ATC 4,372; 32 ATR 620	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII	74
Investment & Merchant Finance Corporation Ltd v FCT	[1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII	28
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII	64
Kiwi Brands Pty Ltd v Commissioner of Taxation (Cth)	(1997) 148 ALR 605; 37 ATR 25		Australia	circa 1997	LexisNexis AU	6
Law Society of New South Wales v Ramalca Pty Ltd	(1988) 12 NSWLR 34		Australia - New South Wales	circa 1988	LexisNexis AU	9
McLean v Discount and Finance Ltd	[1939] HCA 38; (1939) 64 CLR 312; [1940] ALR 35	High Court of Australia	Australia - Commonwealth	13 Dec 1939	AustLII	58
Melville v Mutual Life & Citizens Assurance Co Ltd	[1980] FCA 114; (1980) 31 ALR 649; (1980) 47 FLR 201; (1980) 1 ANZ Insurance Cases 60-411	Federal Court of Australia	Australia - Commonwealth	3 Oct 1980	AustLII	15
Mercantile Mutual Life Insurance Co Ltd v Australian Securities Commission	[1993] FCA 77; (1993) 40 FCR 409; (1993) 112 ALR 463; (1993) 29 ALD 616; (1993) 10 ACSR 140; (1993) 11 ACLC 235	Federal Court of Australia	Australia - Commonwealth	9 Mar 1993	AustLII	103
MIEA v Guo	[1997] HCA 22; (1997) 144 ALR 567; (1997) 71 ALJR 743; (1997) 9 Leg Rep 2; [1997] CA 22; (1997) 48 ALD 481; (1997) 191 CLR 559	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII	8863
Milk Board v Echo Dairies Pty Ltd	(1963) 80 WN (NSW) 1306; [1963] NSWR 1653		Australia - New South Wales	circa 1963		3
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII	74
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII	70
Queensland Wire Industries Pty Ltd v Broken Hill Proprietary Co Ltd	[1989] HCA 6; (1989) 167 CLR 177; (1989) 83 ALR 577; [1989] ATPR 40-925; 63 ALJR 181	High Court of Australia	Australia - Commonwealth	8 Feb 1989	AustLII	304
R v Clyne; Ex Parte Harrap	[1941] VicLawRp 25; [1941] VLR 200; [1941] ALR 234		Australia - Victoria	18 Jun 1941	AustLII	43
Re Kotses	59 FCR 597; (1995) 132 ALR 409	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw	7
Re Marshall	[1913] UKLawRpCh 125; [1914] 1 Ch 192	Court of Chancery	United Kingdom	17 Nov 1913	CommonLII	27
Re The Licensing Ordinance	(1968) 13 FLR 143		Australia	circa 1968	Legal Online / Westlaw	81
Re Whiteley	[1886] UKLawRpCh 180; (1886) 33 Ch D 347	Court of Chancery	United Kingdom	29 Jul 1886	CommonLII	53
Richardson v Richardson	[1913] VicLawRp 17; [1913] VLR 124; 19 ALR 102		Australia - Victoria	14 Mar 1913	AustLII	18
Secretary, Department of Employment, Education, Training and Youth Affairs v Gray	[1999] FCA 1150; (1999) 91 FCR 254; (1999) 57 ALD 67	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII	17
Steinberg v FCT	[1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255	High Court of Australia	Australia - Commonwealth	10 Oct 1975	AustLII	198
Trade Practices Commission v Australian Iron & Steel Pty Ltd	[1990] FCA 23; (1990) 22 FCR 305; (1990) 92 ALR 395; [1990] ATPR 41-001	Federal Court of Australia	Australia - Commonwealth	5 Feb 1990	AustLII	68
Trade Practices Commission v Legion Cabs (Trading) Co-operative Society Ltd	[1978] FCA 47; (1978) 35 FLR 372; [1978] ATPR 40-092; 3 TPR 293	Federal Court of Australia	Australia - Commonwealth	8 Dec 1978	AustLII	28
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII	73
Whakatane Paper Mills Ltd v Public Trustee	[1939] NSWStRp 37; (1939) 39 SR (NSW) 426; 56 WN (NSW) 177	Supreme Court of New South Wales	Australia - New South Wales	29 Sep 1939	AustLII	7
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII	63
249-50 ALR 526	249-50 ALR 526		Australia	circa 1993	LexisNexis AU	1
273 Atc 4,376	273 ATC 4,376		Australia		IntelliConnect	1

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