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Queensland Trading and Holding Co Ltd v FCT   flag 

[2005] FCA 418; 87 ALD 212; 59 ATR 118
Federal Court of Australia
Australia - Commonwealth
19th April, 2005

Legislation Cited

Legislation Name Provision
Constitution
Taxation (Interest on Underpayments) Bill 1986 (Cth)
Administrative Appeals Tribunal Act (Cth)
Administrative Decisions (Judicial Review) Act 1977 (Cth) s1, s2, s3, s5, s13
Acts Interpretation Act 1901 (Cth) s33
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)
Customs Act 1901 (Cth)
Customs Tariff Act 1995 (Cth)
Excise Act 1901 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s44
Income Tax Assessment Act 1997 (Cth)
Migration Act 1958 (Cth) s10, s46
Petroleum Resource Rent Tax Assessment Act 1987 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)
Taxation Administration Act 1953 (Cth) s14ZY
Trust Recoupment Tax Assessment Act 1985 (Cth)
Australian Capital Territory Taxation (Administration) Act 1969 (Cth)
Coal Excise Act 1949 (Cth)
Pay-roll Tax (Territories) Assessment Act 1971 (Cth)
Pay-roll Tax Assessment Act 1941 (Cth)
Training Guarantee (Administration) Act 1990 (Cth)
Wool Tax (Administration) Act 1964 (Cth)
Rules (Cth)
Supreme Court Rules 1970 (NSW) s1.8
Justices Act 1902 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spassked Pty Ltd v Commissioner of Taxation [2004] HCATrans 545 High Court of Australia Australia - Commonwealth 10 Dec 2004 AustLII flag 1
Rio Tinto Ltd v FCT [2004] FCA 335; (2004) 55 ATR 321 Federal Court of Australia Australia - Commonwealth 29 Mar 2004 AustLII flag 23
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 flag 52
BP Australia Pty Ltd v Nyran Pty Ltd [2003] FCA 520; (2003) 198 ALR 442 Federal Court of Australia Australia - Commonwealth 28 May 2003 AustLII flag 47
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 flag 19
DPP v West [2000] NSWCA 103; 48 NSWLR 647 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Apr 2000 AustLII flag 17
TCN Channel 9 Pty Ltd v Antoniadis (No 2) [1999] NSWCA 104; (1999) 48 NSWLR 381 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Apr 1999 AustLII flag 105
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1963
Grollo Nominees Pty Ltd v FCT (1997) 73 FCR 452; (1997) 147 ALR 330; (1997) 36 ATR 424 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 16
Northern Suburbs General Cemetery Reserve Trust v Commonwealth [1993] HCA 12; (1993) 176 CLR 555 High Court of Australia Australia - Commonwealth 11 Mar 1993 AustLII flag 78
Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30 High Court of Australia Australia - Commonwealth 24 Nov 1988 AustLII flag 184
Mostyn v Deputy Commissioner of Taxation (NSW) (No 2) (1987) 73 ALR 396; (1987) 18 ATR 912 Australia circa 1987 LexisNexis AU flag 5
Deputy Commissioner of Taxation v Mostyn (1987) 18 FCR 260; 77 ALR 424; (1987) 19 ATR 588 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 5
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 389
Davison v Bathurst City Council [1966] 1 NSWR 61; (1966) 12 LGRA 285 Australia - New South Wales circa 1966 flag 20
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 41
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 201
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353; [1949] ALR 792; 4 AITR 195; 9 ATD 5; 78 CR 353; 23 ALJR 322 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 597
Jolly v FCT [1935] HCA 21; (1935) 53 CLR 206; [1935] ALR 211; 3 ATD 162 High Court of Australia Australia - Commonwealth 30 Apr 1935 AustLII flag 49
Richardson v FCT [1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19 High Court of Australia Australia - Commonwealth 8 Aug 1932 AustLII flag 80

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