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Ell v Commissioner of Taxation   flag 

[2006] FCA 71
Federal Court of Australia
Australia - Commonwealth
10th February, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Michael Wilson & Partners v Slater [2014] FCCA 2871 Federal Circuit Court of Australia Australia 19 Dec 2014 AustLII flag
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation [2014] AATA 337; (2014) 98 ATR 671 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag
Re Drysdale and FCT [2008] AATA 393; [2008] ATC 10-027; 69 ATR 717 Administrative Appeals Tribunal Australia 14 May 2008 AustLII flag
Hostess Marine Pty Ltd v Commissioner of Taxation [2006] FCA 1651; 155 FCR 504; 65 ATR 30 Federal Court of Australia Australia - Commonwealth 30 Nov 2006 AustLII flag
Athineos and Commissioner of Taxation [2006] AATA 661; 63 ATR 1291 Administrative Appeals Tribunal Australia 26 Jul 2006 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Noticeboard: High Court and Federal Court Notes judgments" [2006] BalJlNTLawSoc 40 Healy, Thomas Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s4.5
Taxation Administration Act 1953 (Cth) s14ZU
Federal Court Rules (Cth)
Sales Tax Assessment Act 1992 (Cth)
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
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 flag
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag

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