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Commissioner of Taxation v Eskandari 12

[2004] FCA 8; (2004) 134 FCR 569; 54 ATR 695

Federal Court of Australia

Australia - Commonwealth

28th January, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
McGlinn v FCT	[2018] FCA 1275; (2018) 361 ALR 312	Federal Court of Australia	Australia - Commonwealth	24 Aug 2018	AustLII		1
Hefner and Commissioner of Taxation	[2013] AATA 407	Administrative Appeals Tribunal	Australia	18 Jun 2013	AustLII
Taxpayer and Commissioner of Taxation	[2013] AATA 3	Administrative Appeals Tribunal	Australia	8 Jan 2013	AustLII
Taxpayer and Commissioner of Taxation	[2012] AATA 695	Administrative Appeals Tribunal	Australia	21 Sep 2012	AustLII		1
HVZZ 1761 of 2011 and Commissioner of Taxation	[2011] AATA 779	Administrative Appeals Tribunal	Australia	3 Nov 2011	AustLII		3
Selway v Minister for Infrastructure, Transport, Regional Development and Local Government	[2011] FCA 43; (2011) 120 ALD 40	Federal Court of Australia	Australia - Commonwealth	3 Feb 2011	AustLII		26
Lin v Minister for Immigration and Citizenship	[2009] FCA 494; (2009) 176 FCR 371	Federal Court of Australia	Australia - Commonwealth	14 May 2009	AustLII		24
Watson v Deputy Commissioner of Taxation	[2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348	Federal Court of Australia	Australia - Commonwealth	8 Aug 2008	AustLII		4
TR 2007/6 - Income tax: non-commercial business losses: Commissioner's discretion	[2007] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/6 - Income tax: non-commercial business losses: Commissioner's discretion	[2007] ATOTR TR2007/6	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Hall and Commissioner of Taxation	[2006] AATA 360; 64 ATR 1001	Administrative Appeals Tribunal	Australia	18 Apr 2006	AustLII		3
Kennedy and Commissioner of Taxation	[2005] AATA 329; 59 ATR 1030	Administrative Appeals Tribunal	Australia	13 Apr 2005	AustLII		1

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44
Income Tax Assessment Act 1997 (Cth)	s3.5, s4.5, s5.5
Migration Act (Cth)	s2, s10, s30, s35, s55, s100
Taxation Administration Act 1953 (Cth)	s14ZZK
Federal Court Rules 1979 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Birdseye v Australian Securities and Investments Commission	[2003] FCAFC 232; (2003) 38 AAR 55; 76 ALD 321	Federal Court of Australia	Australia - Commonwealth	21 Oct 2003	AustLII		152
Commissioner of Taxation v Executors of the Estate of Subrahmanyam	[2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29	Federal Court of Australia	Australia - Commonwealth	19 Dec 2001	AustLII		19
Harris v Repatriation Commission	[2000] FCA 873; (2000) 62 ALD 174; (2000) 31 AAR 270	Federal Court of Australia	Australia - Commonwealth	4 Jul 2000	AustLII		88
Brooks v Commissioner of Taxation	[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	9 Jun 2000	AustLII		46
Commissioner of Taxation v McMahon	[1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII		62
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 43 ALD 193; (1996) 24 AAR 282; (1996) 71 ALJR 123; (1996) 35 ATR 249; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII		898
Minister for Immigration and Ethnic Affairs v Wu Shan Liang	[1996] HCA 6; 146 ALR 481	High Court of Australia	Australia - Commonwealth	circa 1996	AustLII		10712
Morales v Minister for Immigration and Ethnic Affairs	[1995] FCA 1688; (1995) 60 FCR 550; 41 ALD 71	Federal Court of Australia	Australia - Commonwealth	24 Nov 1995	AustLII		56
Manit Zangzinchai v Marilyn Millanta	[1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334	Federal Court of Australia	Australia - Commonwealth	30 Jul 1993	AustLII		1276
Re Secretary, Department of Community Services and Health v Paul Theologidis	[1991] FCA 628; (1991) 33 FCR 186; (1991) 105 ALR 321; (1991) 24 ALD 257; (1991) 14 AAR 437	Federal Court of Australia	Australia - Commonwealth	13 Dec 1991	AustLII		7
(1988) 82 ALR 175	(1988) 82 ALR 175		Australia	circa 1988	LexisNexis AU		268
Minister for Immigration and Ethnic Affairs v Gungor	[1982] FCA 99; (1982) 63 FLR 441; (1982) 42 ALR 209; (1982) 4 ALD 575; 6 A Crim R 81	Federal Court of Australia	Australia - Commonwealth	9 Jun 1982	AustLII		342
Life Insurance Co of Australia Ltd v Phillips	[1925] HCA 18; (1925) 36 CLR 60; 31 ALR 206	High Court of Australia	Australia - Commonwealth	11 Jun 1925	AustLII		286
Chatenay v Brazilian Submarine Telegraph Co	[1890] UKLawRpKQB 141; [1891] 1 QB 79		United Kingdom	28 Oct 1890	CommonLII		52

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