Unit Trend Services Pty Ltd v Commissioner of Taxation

[2012] FCAFC 112; (2012) 205 FCR 29; (2012) 85 ATR 48

Federal Court of Australia

Australia - Commonwealth

17th August, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
McEwans Australia Pty Ltd v Brisbane City Council	[2016] QDC 347	District Court of Queensland	Australia - Queensland	21 Dec 2016	AustLII
Unit Trend Services Pty Ltd v Commissioner of Taxation	[2013] FCA 333	Federal Court of Australia	Australia - Commonwealth	5 Apr 2013	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Federal Court judgments: April- June 2012"	[2012] BalJlNTLawSoc 59	Editors	Australia	circa 2012	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44
Acts Interpretation Act 1901 (Cth)	s4, s23, s25D
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s19.5
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)	s177C
Taxation Administration Act 1953 (Cth)	s5, s10, s11
Veterans’ Entitlements Act 1986 (Cth)	s1, s5, s70, s165
Federal Court Rules 2011 (Cth)	s39.32
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (Cth)
Taxation Laws Amendment Act (No 8) 2000 (Cth)
Repatriation Act 1920 (Cth)
Interpretation Act (NSW)	s2, s5, s20, s40
Queensland Act (Qld)
Local Government Act 1972 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue	[2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134	High Court of Australia	Australia - Commonwealth	30 Sep 2009	AustLII
Brady King Pty Ltd v Commissioner of Taxation	[2008] FCAFC 118; (2008) 168 FCR 558; [2008] ATC 20-034	Federal Court of Australia	Australia - Commonwealth	26 Jun 2008	AustLII
Commissioner of Taxation v Reliance Carpet Co Pty Ltd	[2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII
FCT v Lenzo	[2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014	Federal Court of Australia	Australia - Commonwealth	3 Apr 2008	AustLII
Walters v FCT	[2007] FCA 1270; (2007) 162 FCR 421; (2007) 67 ATR 156	Federal Court of Australia	Australia - Commonwealth	20 Aug 2007	AustLII
Sterling Guardian Pty Ltd v Commissioner of Taxation	[2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119	Federal Court of Australia	Australia - Commonwealth	21 Feb 2006	AustLII
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII
Roncevich v Repatriation Commission	[2005] HCA 40; (2005) 222 CLR 115; (2005) 218 ALR 733; (2005) 79 ALJR 1366; 85 ALD 257; 41 AAR 355	High Court of Australia	Australia - Commonwealth	10 Aug 2005	AustLII
2 Act 2005	2 Act 2005		United Kingdom	circa 2005
Network Ten Pty Ltd v TCN Channel Nine Pty Ltd	[2004] HCA 14; (2004) 218 CLR 273; 205 ALR 1; (2004) 78 ALJR 585; [2004] AIPC 91-973; 59 IPR 1	High Court of Australia	Australia - Commonwealth	11 Mar 2004	AustLII
MLC Ltd v Commissioner of Taxation	[2002] FCA 1491; (2002) 126 FCR 37; 196 ALR 502; (2002) 51 ATR 283	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII
Newcastle City Council v GIO General Ltd	[1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2	High Court of Australia	Australia - Commonwealth	2 Dec 1997	AustLII
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
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw
March v E & MH Stramare Pty Ltd	[1991] HCA 12; (1991) 171 CLR 506; 99 ALR 423; (1991) 12 MVR 353; (1991) 65 ALJR 334; [1991] Aust Torts Reports 81-095	High Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII
Repatriation Commission v Law	[1980] FCA 92; (1980) 47 FCR 57; (1980) 31 ALR 140; (1980) 47 FLR 57	Federal Court of Australia	Australia - Commonwealth	14 Aug 1980	AustLII
Walsh v Rother District Council	[1978] 1 All ER 510		United Kingdom	circa 1978	LexisNexis

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