Deputy Commissioner of Taxation for the Commonwealth of Australia v Robinswood Pty Ltd 3

[2005] WASC 67

Supreme Court of Western Australia

Australia - Western Australia

29th April, 2005

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Caratti v Deputy Commissioner of Taxation for The Commonwealth of Australia	[2005] WASCA 205	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Nov 2005	AustLII
Green v Wilden Pty Ltd	[2005] WASC 83	Supreme Court of Western Australia	Australia - Western Australia	10 May 2005	AustLII	33
Sturesteps v McGrath	[2010] NSWSC 169	Supreme Court of New South Wales	Australia - New South Wales	19 Feb 2010	AustLII	13

Legislation Cited

Legislation Name	Provision
Crimes Act 1914 (Cth)	s21B
Income Tax Assessment Act 1936 (Cth)	s45, s255
Taxation Administration Act 1953 (Cth)	s8AAB, s8ZE
A New Tax System (Pay As You Go) Act 1999 (Cth)
Legal Practice Act 2003 (WA)	s215

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Administration of the Territory of Papua New Guinea v Daera Guba	(1973) 130 CLR 353		Australia - Commonwealth	circa 1973	Legal Online / Westlaw	333
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	184
Airservices Australia v Canadian International Airlines Ltd	(1999) 202 CLR 133		Australia - Commonwealth	circa 1999	Legal Online / Westlaw	102
Alucraft Pty Ltd (in liq) v Grocon Ltd (No 1)	[1996] VicRp 72; [1996] 2 VR 377		Australia - Victoria	29 Nov 1993	AustLII	3
Anderson v R	(1992) 60 SASR 90; (1992) 64 A Crim R 312	Supreme Court of South Australia	Australia - South Australia	circa 1992	Legal Online / Westlaw	31
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
BHP Iron Ore Pty Ltd v Westraint Resources Pty Ltd	[2002] WASCA 18	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Feb 2002	AustLII	15
Blair v Curran	[1939] HCA 23; (1939) 62 CLR 464; (1939) 13 ALJR 131	High Court of Australia	Australia - Commonwealth	27 May 1939	AustLII	1407
Boranga v Flintoff as Trustee for the KP & GJ O'Keefe Family	(1997) 19 WAR 1		Australia - Western Australia	circa 1997	LexisNexis AU	24
Brady v Thornton	[1947] HCA 29; (1947) 75 CLR 140; [1947] ALR 438; 8 ATD 269	High Court of Australia	Australia - Commonwealth	19 Aug 1947	AustLII	19
Briggs v James Hardie & Co Pty Ltd	(1989) 16 NSWLR 549; (1989) 7 ACLC 841		Australia - New South Wales	circa 1989	LexisNexis AU	121
Briginshaw v Briginshaw	[1938] HCA 34; (1938) 60 CLR 336; [1938] ALR 334; 12 ALJR 100	High Court of Australia	Australia - Commonwealth	14 Oct 1982	AustLII	10527
Browns Transport Pty Ltd v Kropp	[1958] HCA 49; (1958) 100 CLR 117; [1959] ALR 1; 32 ALJR 284	High Court of Australia	Australia - Commonwealth	14 Nov 1958	AustLII	38
Caratti v R	[2000] WASCA 279; (2000) 22 WAR 527; (2000) 157 FLR 241; (2000) 45 ATR 305	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	28 Sep 2000	AustLII	53
Carl Zeiss Stiftung v Rayner & Keeler Ltd (No 2)	[1967] 1 AC 853		United Kingdom	circa 1967	LexisNexis / Westlaw	612
Chamberlain v Deputy Commissioner of Taxation	[1988] HCA 21; (1988) 164 CLR 502; 78 ALR 271; (1988) 62 ALJR 324; (1988) 19 ATR 1060	High Court of Australia	Australia - Commonwealth	12 May 1988	AustLII	456
Clare & Peach v R	[1995] 2 Cr App R 333; (1995) 159 JP 412		United Kingdom	circa 1995	LexisNexis	1
Clark v Ryan	[1960] HCA 42; (1960) 103 CLR 486; [1960] ALR 524; 34 ALJR 118	High Court of Australia	Australia - Commonwealth	5 Jul 1960	AustLII	385
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales	[1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII	3909
Collector of Customs (NSW) v Southern Shipping Co Ltd	[1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15	High Court of Australia	Australia - Commonwealth	4 May 1962	AustLII	53
Commissioner for Government Transport v Adamcik	[1961] HCA 43; (1961) 106 CLR 292; [1961] ALR 892; 35 ALJR 163	High Court of Australia	Australia - Commonwealth	1 Aug 1961	AustLII	138
Commonwealth of Australia v Mewett	(1997) 191 CLR 471		Australia - Commonwealth	circa 1997	Legal Online / Westlaw	229
Commonwealth v Melbourne Harbour Trust Commissioners	[1922] HCA 31; (1922) 31 CLR 1; 28 ALR 325	High Court of Australia	Australia - Commonwealth	26 Jun 1922	AustLII	29
Creasy v Hot Holdings Pty Ltd	[2000] WASCA 206	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	4 Aug 2000	AustLII	5
Dennis Willcox Pty Ltd v FCT	[1988] FCA 123; (1988) 79 ALR 267; (1988) 19 ATR 1122; 14 ACLR 156	Federal Court of Australia	Australia - Commonwealth	21 Apr 1988	AustLII	169
Deputy Commissioner of Taxation for Commonwealth of Australia v Robinswood Pty Ltd	[2001] WASC 191; (2001) 24 WAR 284	Supreme Court of Western Australia	Australia - Western Australia	3 Aug 2001	AustLII	16
Deputy Commissioner of Taxation for the Commonwealth of Australia v Robinswood Pty Ltd	[2004] WASC 229	Supreme Court of Western Australia	Australia - Western Australia	4 Nov 2004	AustLII	2
Deputy Commissioner of Taxation for The Commonwealth of Australia v Robinswood Pty Ltd	[2004] WASC 230	Supreme Court of Western Australia	Australia - Western Australia	4 Nov 2004	AustLII	1
Deputy Commissioner of Taxation v Moorebank Pty Ltd	(1988) 165 CLR 56		Australia - Commonwealth	circa 1988	Legal Online / Westlaw	23
Deputy Commissioner of Taxation v Moorebank Pty Ltd	[1988] HCA 29; (1988) 165 CLR 55	High Court of Australia	Australia - Commonwealth	9 Jun 1988	AustLII	92
Deputy Commissioner of Taxation v Robinswood Pty Ltd	[2003] WASC 1; 173 FLR 52; 54 ATR 641	Supreme Court of Western Australia	Australia - Western Australia	10 Jan 2003	AustLII	2
Eastland Technology Australia Pty Ltd v Whisson	[2002] WASC 150	Supreme Court of Western Australia	Australia - Western Australia	14 Jun 2002	AustLII	9
FAI Traders Insurance Co Ltd v Savoy Plaza Pty Ltd	[1993] VicRp 76; [1993] 2 VR 343; [1993] V Conv R 54-466; [1993] ANZ Conv R 469; [1993] Aust Contract Reports 90-025		Australia - Victoria	11 Mar 1993	AustLII	175
Fernandez v Tubemakers of Australia Ltd	[1975] 2 NSWLR 190; (1976) 50 ALJR 220		Australia - New South Wales	circa 1975	LexisNexis AU	197
FGT Custodians Pty Ltd v Fagenblat	[2003] VSCA 33	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	15 Apr 2003	AustLII	90
Forstaff Pty Ltd v Chief Commissioner of State Revenue	[2004] NSWSC 573; (2004) 144 IR 1; (2004) 56 ATR 302	Supreme Court of New South Wales	Australia - New South Wales	8 Jul 2004	AustLII	61
Georgiadis v Australian and Overseas Telecommunications Corporation	[1994] HCA 6; (1994) 179 CLR 297; (1994) 119 ALR 629; 68 ALJR 272	High Court of Australia	Australia - Commonwealth	9 Mar 1994	AustLII	260
Hart v MacDonald	[1910] HCA 13; (1910) 10 CLR 417	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII	95
HG v R	[1999] HCA 2; (1999) 197 CLR 414; 160 ALR 554; (1999) 73 ALJR 281; (1999) 2 Leg Rep C9	High Court of Australia	Australia - Commonwealth	9 Feb 1999	AustLII	548
Hide & Skin Trading Pty Ltd v Oceanic Meat Traders Ltd	(1990) 20 NSWLR 310		Australia - New South Wales	circa 1990	LexisNexis AU	239
Hoyer v United States	223 F2d 134	United States Court of Appeals, Eighth Circuit	United States	21 Jun 1955	WorldLII	32
James Miller & Partners Ltd v Whitworth Street Estates (Manchester) Ltd	[1970] AC 583; [1970] 1 Lloyds Rep 269		United Kingdom	circa 1970	LexisNexis / Westlaw	314
Jones v Dunkel	[1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8	High Court of Australia	Australia - Commonwealth	3 Mar 1959	AustLII	7984
Kuligowski v Metrobus	[2004] HCA 34; (2004) 220 CLR 363; (2004) 208 ALR 1; 78 ALJR 1031	High Court of Australia	Australia - Commonwealth	3 Aug 2004	AustLII	435
Leeth v Commonwealth	[1992] HCA 29; (1992) 174 CLR 455; 107 ALR 672; (1992) 66 ALJR 529; 61 A Crim R 85	High Court of Australia	Australia - Commonwealth	circa 1992	AustLII	392
Makita (Australia) Pty Ltd v Sprowles	[2001] NSWCA 305; (2001) 52 NSWLR 705; (2001) 25 NSWCCR 218	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Sep 2001	AustLII	2284
Markovina v R	(1996) 16 WAR 354; (1996) 131 FLR 52; (1996) 93 A Crim R 149		Australia - Western Australia	circa 1996	LexisNexis AU	19
Massey v Crown Life Insurance Co	[1977] EWCA Civ 12; [1978] 2 All ER 576; [1978] IRLR 31; [1978] 1 WLR 676; [1978] ICR 590	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Nov 1977	BAILII	259
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII	219
McDaniel v United States	343 F2d 785	United States Court of Appeals, Fifth Circuit	United States	11 May 1965	WorldLII	49
Morgan v Banning	(1999) 20 WAR 474		Australia - Western Australia	circa 1999	LexisNexis AU	145
Mutual Pools & Staff Pty Ltd v The Commonwealth	[1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357	High Court of Australia	Australia - Commonwealth	9 Mar 1994	AustLII	208
Nationwide News Pty Ltd v Wills	[1992] HCA 46; (1992) 177 CLR 1; (1992) 108 ALR 681; (1992) 66 ALJR 658; (1992) 44 IR 282	High Court of Australia	Australia - Commonwealth	30 Sep 1992	AustLII	939
Nesterczuk v Mortimore	[1965] HCA 60; (1965) 115 CLR 140; [1966] ALR 163; (1965) 39 ALJR 288	High Court of Australia	Australia - Commonwealth	19 Nov 1965	AustLII	61
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	78
Osborne v Commonwealth	[1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242	High Court of Australia	Australia - Commonwealth	31 May 1911	AustLII	116
Paric v John Holland (Constructions) Pty Ltd	[1985] HCA 58; (1985) 59 ALJR 844; (1985) 62 ALR 85	High Court of Australia	Australia - Commonwealth	19 Sep 1985	AustLII	395
Permanent Trustee Australia Ltd v Commissioner of State Revenue (Vic)	[2004] HCA 53; (2004) 220 CLR 388; 211 ALR 18; (2004) 79 ALJR 146; 57 ATR 232	High Court of Australia	Australia - Commonwealth	circa 2004	AustLII	58
Port of Melbourne Authority v Anshun Pty Ltd	[1981] HCA 45; (1981) 147 CLR 589; (1981) 36 ALR 3; (1981) 55 ALJR 621	High Court of Australia	Australia - Commonwealth	1 Sep 1981	AustLII	2547
Posgold (Big Bell) Pty Ltd v Placer (Western Australia) Pty Ltd	[1999] WASCA 217; (1999) 21 WAR 350	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	circa 1999	AustLII	31
Potts v Miller	[1940] HCA 43; (1940) 64 CLR 282	High Court of Australia	Australia - Commonwealth	12 Dec 1940	AustLII	346
Pownall v Conlan Management Pty Ltd	[1995] WASC 117; (1995) 12 WAR 370; (1995) 16 ACSR 227	Supreme Court of Western Australia	Australia - Western Australia	15 Mar 1995	AustLII	213
Purkess v Crittenden	[1965] HCA 34; (1965) 114 CLR 164; [1966] ALR 98; 39 ALJR 123	High Court of Australia	Australia - Commonwealth	16 Jul 1965	AustLII	936
Quick v Stoland Pty Ltd	[1998] FCA 1200; (1998) 87 FCR 371; (1998) 87 FLR 371; (1998) 157 ALR 615; (1998) 29 ACSR 130	Federal Court of Australia	Australia - Commonwealth	25 Sep 1998	AustLII	163
R v Bonython	(1984) 38 SASR 45; (1984) 15 A Crim R 364	Supreme Court of South Australia	Australia - South Australia	circa 1984	Legal Online / Westlaw	254
R v Duncan	[1969] 2 NSWR 675		Australia - New South Wales	circa 1969		5
R v G	(1997) 42 NSWLR 451		Australia - New South Wales	circa 1997	LexisNexis AU	14
R v Hally	[1962] Qd R 214		Australia - Queensland	circa 1962	LexisNexis AU	40
R v Mitchell	[1971] VicRp 5; [1971] VR 46		Australia - Victoria	28 Jul 1970	AustLII	34
R v Scheel	(1979) 42 CCC (2d) 31		Canada	circa 1979		2
R v Seifert	73 WN (NSW) 358		Australia - New South Wales	circa 1970		12
R v Simmonds	[1969] 1 QB 685		United Kingdom	circa 1969	LexisNexis / Westlaw	24
R v Tucker	[1907] SALawRp 1; [1907] SALR 30		Australia - South Australia	5 Mar 1907	AustLII	7
R v Turner	[1975] QB 834; [1975] 1 All ER 70; (1974) 60 Cr App R 80; [1975] 2 WLR 56		United Kingdom	circa 1975	LexisNexis / Westlaw	1
Ramsay v Pigram	[1968] HCA 34; (1968) 118 CLR 271; [1968] ALR 419; 42 ALJR 89	High Court of Australia	Australia - Commonwealth	14 Jun 1968	AustLII	353
Ramsay v Watson	[1961] HCA 65; (1961) 108 CLR 642; 35 ALJR 301	High Court of Australia	Australia - Commonwealth	26 Oct 1961	AustLII	520
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	41
Re Malley SM; Ex parte Gardner	[2001] WASCA 29	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Feb 2001	AustLII	24
Re Montecatini's Patent	(1973) 47 ALJR 161		Australia	circa 1973		19
Reardon Smith Line Ltd v Hansen-Tangen	[1976] 3 All ER 570; [1976] 1 WLR 989; [1976] 2 Lloyds Rep 621		United Kingdom	circa 1976	LexisNexis	894
Ritz Hotel Ltd v Charles of the Ritz Ltd (No 7)	(1987) 14 NSWLR 104		Australia - New South Wales	circa 1987	LexisNexis AU	15
Ritz Hotel Ltd v Charles of the Ritz Ltd (No 20)	(1988) 14 NSWLR 124		Australia - New South Wales	circa 1988	LexisNexis AU	13
Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue (Vic)	(1996) 33 ATR 361; 96 ATC 4,767		Australia	circa 1996	Legal Online / Westlaw	13
S & N (Nominees Pty Ltd) (in liq), Re	(1984) 54 ACTR 19; (1984) 68 FLR 441; (1984) 15 ATR 475		Australia - Australian Capital Territory	circa 1984	LexisNexis AU	6
Safe Sport Australia Pty Ltd v Puma Australia Pty Ltd	(1985) 4 IPR 120; [1985] AIPC 90-210		Australia	circa 1985	LexisNexis AU	11
Salomon v A Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw	1
Saxe v Kellett	[1970] VicRp 79; [1970] VR 600		Australia - Victoria	8 Apr 1970	AustLII	9
Schellenberg v Tunnel Holdings Pty Ltd	[2000] HCA 18; (2000) 200 CLR 121; (2000) 170 ALR 594; (2000) 74 ALJR 743; [2000] Aust Torts Reports 81-553; (2000) 21 Leg Rep 18	High Court of Australia	Australia - Commonwealth	13 Apr 2000	AustLII	321
SFJ Pty Ltd v Brady Constructions Co Pty Ltd	[2001] VSC 487	Supreme Court of Victoria	Australia - Victoria	18 Dec 2001	AustLII	4
Sharrment Pty Ltd v Official Trustee	[1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530	Federal Court of Australia	Australia - Commonwealth	3 Jun 1988	AustLII	305
Smith v ANL Ltd	[2000] HCA 58; (2000) 204 CLR 493; (2000) 176 ALR 449; (2000) 75 ALJR 95; (2000) 21 Leg Rep 20	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII	100
Smith v R	[1970] HCA 48; (1970) 121 CLR 572; [1971] ALR 193; (1970) 44 ALJR 467	High Court of Australia	Australia - Commonwealth	26 Nov 1970	AustLII	26
Southern Group Ltd v Smith	(1997) 37 ATR 107		Australia	circa 1997	Legal Online / Westlaw	6
Sportsvision Australia Pty Ltd v Tallglen Pty Ltd	(1998) 145 FLR 308; (1998) 44 NSWLR 103		Australia - New South Wales	circa 1998	Legal Online / Westlaw	51
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case	[1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459	High Court of Australia	Australia - Commonwealth	2 Sep 1987	AustLII	110
State Rail Authority of New South Wales v Earthline Constructions Pty Ltd (in liq)	[1999] HCA 3; (1999) 160 ALR 588; (1999) 73 ALJR 306; (1999) 2 Leg Rep 2	High Court of Australia	Australia - Commonwealth	9 Feb 1999	AustLII	1150
Stevens v Brodribb Sawmilling Co Pty Ltd	[1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII	1574
Trade Practices Commission v Arnotts Ltd (No 5)	(1990) 21 FCR 324; (1990) 92 ALR 527	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw	62
Trade Practices Commission v Nicholas Enterprises Pty Ltd (No 3)	[1979] FCA 143; (1979) 42 FCR 213; (1979) 42 FLR 213; (1979) 28 ALR 201; [1979] ATPR 40-141	Federal Court of Australia	Australia - Commonwealth	circa 1979	AustLII	308
Vabu Pty Ltd v FCT	(1996) 33 ATR 537		Australia	circa 1996	Legal Online / Westlaw	81
Value Engineering (Australasia) Pty Ltd v Commissioner of State Taxation (WA)	(1985) 16 ATR 296		Australia	circa 1985	Legal Online / Westlaw	6
Verdell Pty Ltd v F & G Nominees Pty Ltd	[2002] WASC 58	Supreme Court of Western Australia	Australia - Western Australia	28 Mar 2002	AustLII	37
Weldon v Neal	[1887] UKLawRpKQB 161; 19 QBD 394; (1887) 56 LJQB 621		United Kingdom	9 Aug 1887	CommonLII	450
White v Australian and New Zealand Theatres Ltd	[1943] HCA 6; (1943) 67 CLR 266	High Court of Australia	Australia - Commonwealth	29 Apr 1943	AustLII	85
World Book (Australia) Pty Ltd v FCT	108 ALR 510; (1992) 27 NSWLR 377; (1992) 23 ATR 412		Australia - New South Wales	circa 1992	LexisNexis AU	56

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