Sent v Commissioner of Taxation 24

[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318

Federal Court of Australia

Australia - Commonwealth

16th April, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Beckett v Tax Practitioners Board	[2022] FCA 930	Federal Court of Australia	Australia - Commonwealth	12 Aug 2022	AustLII	1
XQDX and Commissioner of Taxation	[2021] AATA 4070; (2021) 114 ATR 170	Administrative Appeals Tribunal	Australia	5 Nov 2021	AustLII	3
Michell as Trustee of the Property of Holbrook, a Bankrupt v Holbrook	[2019] FCCA 2649	Federal Circuit Court of Australia	Australia	20 Sep 2019	AustLII	1
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR TR2018/7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2017/26 - Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration	[2017] ATOTD 26	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TD 2017/26 - Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration	[2017] ATOTD TD2017/26	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
D Marks Partnership (by its General Partner Quintaste Pty Ltd) v Commissioner of Taxation	[2016] FCAFC 86; (2016) 245 FCR 247; (2016) 338 ALR 25; (2016) 103 ATR 439; (2016) 153 ALD 1	Federal Court of Australia	Australia - Commonwealth	22 Jun 2016	AustLII	3
Comcare v Power	[2015] FCA 1502; (2015) 238 FCR 187; (2015) 149 ALD 286; 68 AAR 228	Federal Court of Australia	Australia - Commonwealth	24 Dec 2015	AustLII	129
Orica Ltd v Commissioner of Taxation	[2015] FCA 1399	Federal Court of Australia	Australia - Commonwealth	7 Dec 2015	AustLII
Sturesteps v Khoury	[2015] NSWSC 1041	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2015	AustLII	4
Ting and Commissioner of Taxation	[2015] AATA 166; [2015] ATC 10-386	Administrative Appeals Tribunal	Australia	23 Feb 2015	AustLII	6
Yazbek v Commissioner of Taxation	[2014] AATA 423; (2014) 98 ATR 943	Administrative Appeals Tribunal	Australia	27 Jun 2014	AustLII	4
Rand v Comcare	[2014] FCA 584; (2014) 140 ALD 666	Federal Court of Australia	Australia - Commonwealth	5 Jun 2014	AustLII	5
Confidential and Commissioner of Taxation	[2014] AATA 257	Administrative Appeals Tribunal	Australia	30 Apr 2014	AustLII	1
Tier Toys Ltd and Commissioner of Taxation	[2014] AATA 156	Administrative Appeals Tribunal	Australia	20 Mar 2014	AustLII	1
Mathoura Property Pty Ltd v FCT	[2013] AATA 922; (2013) 97 ATR 1059	Administrative Appeals Tribunal	Australia	20 Dec 2013	AustLII	2
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation	[2013] AATA 847	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII	1
Sanctuary Lakes Pty Ltd v Commissioner of Taxation	[2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762	Federal Court of Australia	Australia - Commonwealth	24 May 2013	AustLII	75
Sent v Commissioner of Taxation	[2012] FCAFC 187; (2012) 208 FCR 462	Federal Court of Australia	Australia - Commonwealth	19 Dec 2012	AustLII	3
Fowler v Commissioner of Taxation	[2012] FCA 1040; [2012] ATC 20-351	Federal Court of Australia	Australia - Commonwealth	21 Sep 2012	AustLII	7
Zogiannis v Stevens	[2012] VSC 264	Supreme Court of Victoria	Australia - Victoria	19 Jun 2012	AustLII	9
JCZC and Commissioner of Taxation, Re	[2012] AATA 348; (2012) 128 ALD 642	Administrative Appeals Tribunal	Australia	12 Jun 2012	AustLII
Commissioner of Taxation (Cth) v Traviati	[2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540	Federal Court of Australia	Australia - Commonwealth	1 Jun 2012	AustLII	32

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s5, s6, s11, s35, s36D, s43, s44
Corporations Act (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Migration Act 1958 (Cth)	s430, s20

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation	[2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853	Federal Court of Australia	Australia - Commonwealth	7 Sep 2011	AustLII	23
Kocak v Wingfoot Australia Partners Pty Ltd	[2011] VSC 285; (2011) 34 VAR 395	Supreme Court of Victoria	Australia - Victoria	27 Jun 2011	AustLII	26
Tagget v Commissioner of Taxation	[2010] FCAFC 109; (2010) 188 FCR 128; [2010] ATC 20-210	Federal Court of Australia	Australia - Commonwealth	8 Sep 2010	AustLII	7
Commissioner of Taxation v White (No 2)	[2010] FCA 942; (2010) 117 ALD 335; [2010] ATC 20-205; (2010) 80 ATR 373	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII	15
FCT v White	[2010] FCA 730; (2010) 79 ATR 498; [2010] ATC 20-195	Federal Court of Australia	Australia - Commonwealth	14 Jul 2010	AustLII	9
Tagget v Commissioner of Taxation	[2010] FCA 25; [2010] ATC 20-162	Federal Court of Australia	Australia - Commonwealth	2 Feb 2010	AustLII	3
Kennedy v Australian Fisheries Management Authority	[2009] FCA 1485; (2009) 182 FCR 411	Federal Court of Australia	Australia - Commonwealth	21 Dec 2009	AustLII	27
Civil Aviation Safety Authority v Central Aviation Pty Ltd	[2009] FCAFC 137; (2009) 179 FCR 554; 50 AAR 482	Federal Court of Australia	Australia - Commonwealth	2 Oct 2009	AustLII	48
Civil Aviation Safety Authority v Central Aviation Pty Ltd	[2009] FCA 49; (2009) 253 ALR 263; (2009) 108 ALD 329	Federal Court of Australia	Australia - Commonwealth	6 Feb 2009	AustLII	40
Fisse v Secretary, Department of the Treasury	[2008] FCAFC 188; (2008) 172 FCR 513; (2008) 253 ALR 11; (2008) 109 ALD 1	Federal Court of Australia	Australia - Commonwealth	11 Dec 2008	AustLII	37
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII	6
Cameron Brae Pty Ltd v FCT	[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178	Federal Court of Australia	Australia - Commonwealth	21 Aug 2007	AustLII	29
FCT v McNeil	[2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532	High Court of Australia	Australia - Commonwealth	circa 2007	AustLII	94
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII	40
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII	136
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII	34
Re Minister for Immigration and Multicultural and Indigenous Affairs; Ex parte Palme	[2003] HCA 56; (2003) 216 CLR 212; (2003) 201 ALR 327; (2003) 77 ALJR 1829; 76 ALD 1	High Court of Australia	Australia - Commonwealth	2 Oct 2003	AustLII	463
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII	105
Australian Securities and Investments Commission v Saxby Bridge Financial Planning Pty Ltd	[2003] FCAFC 244; (2003) 133 FCR 290; (2003) 202 ALR 450; 47 ACSR 649	Federal Court of Australia	Australia - Commonwealth	circa 2003	AustLII	117
Minister for Immigration and Multicultural Affairs v Al-Miahi	[2001] FCA 744; (2001) 65 ALD 141	Federal Court of Australia	Australia - Commonwealth	25 Jun 2001	AustLII	157
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII	107
Minister for Immigration and Multicultural Affairs v Yusuf	(2001) 206 CLR 323		Australia - Commonwealth	circa 2001	Legal Online / Westlaw	2736
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII	104
Conley v FCT	[1998] FCA 110; (1998) 81 FCR 24; (1998) 152 ALR 467; 38 ATR 374	Federal Court of Australia	Australia - Commonwealth	27 Feb 1998	AustLII	12
Comcare Australia v Lees	[1997] FCA 1415; (1997) 151 ALR 647	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII	97
MIM Holdings Ltd v FCT	(1997) 36 ATR 108		Australia	circa 1997	Legal Online / Westlaw	25
Minister for Immigration and Ethnic Affairs v Wu Shan Liang	[1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1996	AustLII	10712
Servos v Repatriation Commission	[1995] FCA 1137; (1995) 56 FCR 377; (1995) 129 ALR 509; 37 ALD 489	Federal Court of Australia	Australia - Commonwealth	17 Mar 1995	AustLII	72
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	88
Reuter v Commissioner of Taxation (Cth)	[1993] FCA 576; (1993) 27 ATR 256	Federal Court of Australia	Australia - Commonwealth	2 Dec 1993	AustLII	20
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
Barratt v Commissioner of Taxation	(1992) 36 FCR 222; (1992) 107 ALR 385; (1992) 23 ATR 339	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw	49
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
Dornan v Riordan	[1990] FCA 264; (1990) 24 FCR 564; (1990) 95 ALR 451; 21 ALD 255	Federal Court of Australia	Australia - Commonwealth	31 Jul 1990	AustLII	244
Australian Broadcasting Tribunal v Bond	(1990) 170 CLR 321		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	3577
Harradine v Secretary, Department of Social Security	[1989] FCA 200; (1989) 25 FCR 35; (1989) 87 ALR 305; (1989) 17 ALD 336; 10 AAR 412; (1989) 50 SSR 663	Federal Court of Australia	Australia - Commonwealth	5 Jun 1989	AustLII	38
FCT v Dunn	(1989) 85 ALR 244; (1989) 20 ATR 356		Australia	circa 1989	LexisNexis AU	18
Fletcher v Commissioner of Taxation	[1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765	Federal Court of Australia	Australia - Commonwealth	14 Oct 1988	AustLII	195
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
Fletcher v FCT	(1988) 19 FCR 422	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw	1
Repatriation Commission v O'Brien	[1985] HCA 10; (1985) 155 CLR 422; (1985) 58 ALR 119; 59 ALJR 363; 7 ALN N127	High Court of Australia	Australia - Commonwealth	27 Feb 1985	AustLII	307
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII	60
Tinkler v FCT	[1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408	Federal Court of Australia	Australia - Commonwealth	14 Dec 1979	AustLII	65
Committee of Direction of Fruit Marketing v Australian Postal Commission	[1979] FCA 31; (1979) 37 FLR 457; (1979) 25 ALR 221; (1979) 2 ALD 561	Federal Court of Australia	Australia - Commonwealth	14 Jun 1979	AustLII	30
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII	81
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII	180
Re Poyser and Mills' Arbitration	[1964] 2 QB 467; [1963] 1 All ER 612		United Kingdom	circa 1964	LexisNexis / Westlaw	219
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII	387
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII	192
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII	314
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII	42
Farnsworth v FCT	[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258	High Court of Australia	Australia - Commonwealth	4 Aug 1949	AustLII	78
Australian Gas Light Co v Valuer General	(1940) 40 SR (NSW) 126	Supreme Court of New South Wales	Australia - New South Wales	circa 1940		470
Permanent Trustee Co v FCT	[1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5		Australia	circa 1940	LexisNexis AU	45
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	246
Cross v London & Provincial Trust Ltd	[1938] 1 All ER 428		United Kingdom	circa 1938	LexisNexis	7
Commissioner of Taxes (Vic) v Phillips	[1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20	High Court of Australia	Australia - Commonwealth	27 Apr 1936	AustLII	42
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII	98
R v Deputy FCT (SA); Ex parte Hooper	[1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101	High Court of Australia	Australia - Commonwealth	22 Mar 1926	AustLII	57
703 FLR 413	703 FLR 413		Australia	circa 1938	Legal Online / Westlaw	1
FCT v ANZ Savings Bank Ltd	181 CLR 467		Australia - Commonwealth	circa 1938	Legal Online / Westlaw	2
Pettitt v Dunkley	38 FLR 199; [1971] 1 NSWLR 376; 5 Fam LR 137		Australia	circa 1938	Legal Online / Westlaw	788

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback