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Kronen v Commissioner of Taxation

[2012] FCA 1463; (2012) 213 FCR 495

Federal Court of Australia

Australia - Commonwealth

21st December, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia	[2021] FWC 108	Fair Work Commission	Australia	11 Jan 2021	AustLII
Kronen v Commercial Motor Industries Pty Ltd (t/as CMI Toyota)	[2017] SAET 156		Australia	27 Nov 2017	AustLII
Scarati v Republic of Italy	[2023] FCA 1264	Federal Court of Australia	Australia - Commonwealth	20 Oct 2023	AustLII
Kronen v Commercial Motor Industries Pty Ltd	[2021] FCAFC 42	Federal Court of Australia	Australia - Commonwealth	24 Mar 2021	AustLII
Quach v Commissioner of Taxation	[2019] FCA 1729; (2019) 168 ALD 130	Federal Court of Australia	Australia - Commonwealth	24 Oct 2019	AustLII
Bluescope Steel (AIS) Pty Ltd v Australian Workers Union	[2019] FCAFC 84; (2019) 270 FCR 359; (2019) 368 ALR 643; (2019) 288 IR 145	Federal Court of Australia	Australia - Commonwealth	24 May 2019	AustLII
Australian Workers ’ Union v BlueScope Steel (AIS) Pty Ltd	[2018] FCA 80; (2018) 278 IR 170; (2018) 107 ATR 333	Federal Court of Australia	Australia - Commonwealth	14 Feb 2018	AustLII
Oze-Igiehon v Uber Technology Inc	[2017] FCA 1024	Federal Court of Australia	Australia - Commonwealth	31 Aug 2017	AustLII
Kronen v Commercial Motor Industries Pty Ltd (t/as CMI Toyota)	[2017] FCA 33; (2017) 251 FCR 282	Federal Court of Australia	Australia - Commonwealth	30 Jan 2017	AustLII
Kronen v FCT	[2013] FCA 416; (2013) 95 ATR 77	Federal Court of Australia	Australia - Commonwealth	10 May 2013	AustLII
Jones v Medical Board of Australia	[2017] QSC 238; [2018] 2 Qd R 565	Supreme Court of Queensland	Australia - Queensland	27 Oct 2017	AustLII
Kronen v Commercial Motor Industries Pty Ltd (t/as CMI Toyota)	[2020] SAIRC 1	South Australian Industrial Relations Court	Australia - South Australia	24 Apr 2020	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Federal Court of Australia Act 1976 (Cth)	s31A
Income Tax Assessment Act 1997 (Cth)	s4.5
Superannuation Guarantee (Administration) Act 1992 (Cth)	s3, s6, s17, s33, s36, s37, s43
Superannuation Guarantee Charge Act 1992 (Cth)	s3, s5, s6
Taxation Administration Act 1953 (Cth)	s3C, s11
Federal Court Rules 2011 (Cth)	s26.01, s39.32
Workplace Relations Act 1996 (Cth)	s179, s720, s848

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Plaintiff M61/2010E v The Commonwealth	(2010) 243 CLR 319		Australia - Commonwealth	circa 2010	Legal Online / Westlaw
Kronen v Commercial Motor Industries Pty Ltd (CMI Toyota)	[2008] FCAFC 171; (2008) 171 FCR 521; (2008) 178 IR 15	Federal Court of Australia	Australia - Commonwealth	circa 2008	AustLII
Elders Ltd v Swinbank	[2000] FCA 56; (2000) 96 FCR 303	Federal Court of Australia	Australia - Commonwealth	4 Feb 2000	AustLII
Coffey v Secretary, Department of Social Security	[1999] FCA 375; (1999) 86 FCR 434; 56 ALD 338	Federal Court of Australia	Australia - Commonwealth	7 Apr 1999	AustLII
Hot Holdings Pty Ltd v Creasy	[1996] HCA 44; (1996) 185 CLR 149; (1996) 134 ALR 469; (1996) 70 ALJR 286; [1996] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	27 Feb 1996	AustLII
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd	[1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51	High Court of Australia	Australia - Commonwealth	7 Dec 1994	AustLII
R v Commonwealth Court of Conciliation and Arbitration; Ex parte Ozone Theatres (Aust) Ltd	[1949] HCA 33; (1949) 78 CLR 389; [1949] ALR 675	High Court of Australia	Australia - Commonwealth	9 Aug 1949	AustLII
R v War Pensions Entitlement Appeal Tribunal; Ex parte Bott	[1933] HCA 30; (1933) 50 CLR 228; [1933] ALR 533; (1933) 7 ALJR 169	High Court of Australia	Australia - Commonwealth	circa 1933	AustLII
Jones v Medical Board of Australia	[2017] QSC 238; [2018] 2 Qd R 565	Supreme Court of Queensland	Australia - Queensland	27 Oct 2017	AustLII
Kronen v Commercial Motor Industries Pty Ltd (t/as CMI Toyota)	[2020] SAIRC 1	South Australian Industrial Relations Court	Australia - South Australia	24 Apr 2020	AustLII
Kronen v Commercial Motor Industries Pty Ltd (t/as CMI Toyota)	[2006] SAIRC 31	South Australian Industrial Relations Court	Australia - South Australia	12 May 2006	AustLII
2 Act 2004	2 Act 2004		United Kingdom	circa 2004
Julius v Bishop of Oxford	(1880) 5 AC 214; [1874-80] All ER 43; 49 LJQB 577; 42 LT 546		United Kingdom	circa 1880	LexisNexis / Westlaw

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