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MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chief Executive Officer of Customs v Adelaide Brighton Cement Ltd	[2004] FCAFC 183; (2004) 139 FCR 147; 207 ALR 687; (2004) 56 ATR 267; 79 ALD 27	Federal Court of Australia	Australia - Commonwealth	7 Jul 2004	AustLII		11
Body Corporate, Villa Edgewater Cts 23092 and Commissioner of Taxation	[2004] AATA 425; 55 ATR 1162	Administrative Appeals Tribunal	Australia	29 Apr 2004	AustLII		10
[2004] MT 2004/D3	[2004] MT 2004/D3	Montana Supreme Court	United States - Montana	circa 2004			1
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
Floridienne SA & Berginvest SA v Belgian State (Case C-142/99)	[2001] BVC 76		United Kingdom	circa 2001			3
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
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		63
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII		5451
Harnas & Helm CV v Staatssecretaris van Financien	[1997] 1 CMLR 649		Europe	circa 1997			6
Wellcome Trust Ltd	[1996] 2 CMLR 909		Europe	circa 1996			7
"Taxation"	(1995) 23 Australian Business Law Review 68	Australian Business Law Review	Australia	circa 1995	Legal Online		1
FCT v Peabody	(1994) 181 CLR 359; (1994) 123 ALR 451		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		201
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		77
Australian Tape Manufacturers Association Ltd v Commonwealth	[1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181	High Court of Australia	Australia - Commonwealth	circa 1993	AustLII		188
[1993] BVC 88	[1993] BVC 88		United Kingdom	circa 1993			4
Claremont Petroleum NL v Cummings	[1992] FCA 446; (1992) 110 ALR 239; (1992) 9 ACSR 1; (1992) 10 ACLC 1685	Federal Court of Australia	Australia - Commonwealth	11 Sep 1992	AustLII		87
Hatzimanolis v ANI Corporation Ltd	[1992] HCA 21; (1992) 173 CLR 473; 106 ALR 611; 66 ALJR 365	High Court of Australia	Australia - Commonwealth	3 Jun 1992	AustLII		457
(1991) 13 NZTC 3,229	(1991) 13 NZTC 3,229		New Zealand	circa 1991	CCH New Zealand		2
FCT v Arklay	(1989) 22 FCR 298; (1989) 85 ALR 368; (1989) 20 ATR 276	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		13
Superannuation Board v FCT	(1988) 21 FCR 535; (1988) 85 ALR 125; 20 ATR 211	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw		12
Our Town FM Pty Ltd v Australian Broadcasting Tribunal	[1987] FCA 301; (1987) 16 FCR 465; 77 ALR 577; 13 ALD 740	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII		237
Hatfield v Health Insurance Commission	[1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131	Federal Court of Australia	Australia - Commonwealth	27 Aug 1987	AustLII		113
(1987) 2 BR 151	(1987) 2 BR 151		United States	circa 1987			4
Commissioner of Stamp Duties v Permanent Trustee Co Ltd	(1987) 9 NSWLR 719; (1987) 19 ATR 74		Australia - New South Wales	circa 1987	LexisNexis AU		76
16 FCR 479; 77 ALR 591-592; (1987) 2 BR 166-167; (1987) 16 FCR 465	16 FCR 479; 77 ALR 591-592; (1987) 2 BR 166-167; (1987) 16 FCR 465	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		1
Koppen v Commissioner for Community Relations	(1986) 11 FCR 360; (1986) 67 ALR 215; [1986] EOC 92-173; (1986) 10 ALN N192	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw		43
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		26
Commissioner for Superannuation v Miller	[1985] FCA 445; (1985) 8 FCR 153; (1985) 63 ALR 237	Federal Court of Australia	Australia - Commonwealth	28 Nov 1985	AustLII		94
FCT v E A Marr & Sons (Sales) Ltd	[1984] FCA 213; (1984) 2 FCR 326; 15 ATR 879	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		27
News Corporation Ltd v National Companies and Securities Commission	[1984] FCA 446; (1984) 5 FCR 88; (1984) 57 ALR 550; (1984) 7 ALN N164	Federal Court of Australia	Australia - Commonwealth	circa 1984	AustLII		132
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		285
Conservative and Unionist Central Office v Burrell (Inspector of Taxes)	[1981] EWCA Civ 2; [1982] 2 All ER 1; [1982] 1 WLR 522	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Dec 1981	BAILII		43
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
[1981] TR 543	[1981] TR 543			circa 1981			4
Lionel Simmons Properties) v Inland Revenue Commissioners	[1980] 2 All ER 798		United Kingdom	circa 1980	LexisNexis		12
Conservative & Unionist Central Office v Burrell (Inspector of Taxes)	[1980] 3 All ER 42; (1980) 124 Sol Jo 361		United Kingdom	circa 1980	LexisNexis		19
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		148
Ferguson v FCT	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU		100
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		131
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		77
Fletcher v Income Tax Commissioner	[1971] 3 All ER 1185		United Kingdom	circa 1971	LexisNexis		9
Johnston v Heath	[1970] 3 All ER 915; [1970] TR 183; [1970] 1 WLR 1567		United Kingdom	circa 1970	LexisNexis		8
McClelland v FCT	[1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		85
Wisdom v Chamberlain	[1969] 1 All ER 332; [1969] 1 WLR 275; 45 Tax Cas 92		United Kingdom	circa 1969	LexisNexis		16
Carapark Holdings Ltd v FCT	[1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378	High Court of Australia	Australia - Commonwealth	7 Apr 1967	AustLII		49
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		49
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1152
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII		60
Johnson v Johnson	[1952] 1 All ER 250; [1952] P 47		United Kingdom	circa 1952	LexisNexis		44
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII		781
Nanaimo Community Hotel Ltd v Board of Referees	[1945] 3 DLR 225; 61 BCR 354		Canada - British Columbia	circa 1945			52
Re Nanaimo Community Hotel Pty Ltd	[1944] 4 DLR 639			circa 1944			12
Re Nanaimo Community Hotel Ltd	[1944] 4 DLR 638			circa 1944			54
Commissioners of Inland Revenue v Fraser	[1942] SC 493; 24 Tax Cas 498		United Kingdom - Scotland	circa 1942			43
Henderson v Commissioner of Railways (WA)	[1937] HCA 67; (1937) 58 CLR 281; [1938] ALR 18	High Court of Australia	Australia - Commonwealth	10 Dec 1937	AustLII		216
Attorney-General (NSW) v Homebush Flour Mills Ltd	[1937] HCA 3; (1937) 56 CLR 390; [1937] ALR 161; 4 ATD 234	High Court of Australia	Australia - Commonwealth	1 Mar 1937	AustLII		40
Cameron v Hogan	[1934] HCA 24; (1934) 51 CLR 358; [1934] ALR 298	High Court of Australia	Australia - Commonwealth	3 Aug 1934	AustLII		220
Rutledge v The Commissioners of Inland Revenue	14 Tax Cas 490; [1929] SC 379		United Kingdom - Scotland	circa 1929			22
Twycross v Potts	[1928] SC 633		United Kingdom - Scotland	circa 1928			7
Commonwealth v Baume	[1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124	High Court of Australia	Australia - Commonwealth	10 Apr 1905	AustLII		396
O'Connell v Fuggle	[1896] ArgusLawRp 60; (1896) 2 ALR 89	Argus Law Reports	Australia	27 Apr 1896	AustLII		10
167 TR 97/11	167 TR 97/11			circa 1998			2
71 Trustee 71	71 Trustee 71		United Kingdom	circa 1998			1
Marson v Morton	59 Tax Cas 381		United Kingdom	circa 1998			18
AB v FCT	37 ATR 225		Australia	circa 1998	Legal Online / Westlaw		7
9 Atr 885	9 ATR 885		Australia	circa 1998	Legal Online / Westlaw		27
4 Atr 75	4 ATR 75		Australia		Legal Online / Westlaw		9