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Commissioner of Taxation v Park   flag  15

[2012] FCAFC 122; (2012) 205 FCR 1; (2012) 294 ALR 1; (2012) 90 ATR 519
Federal Court of Australia
Australia - Commonwealth
31st August, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Can Barz Pty Ltd v Commissioner of State Revenue [2016] QSC 59; [2017] 1 Qd R 222 Supreme Court of Queensland Australia - Queensland 21 Mar 2016 AustLII flag 7
Commissioner of State Revenue v Can Barz Pty Ltd (No 2) [2016] QCA 323; [2017] 2 Qd R 537 Supreme Court of Queensland - Court of Appeal Australia - Queensland 2 Dec 2016 AustLII flag 4
Diversa Pty Ltd v Taiping Trustees Ltd [2022] FCA 316; (2022) 401 ALR 161 Federal Court of Australia Australia - Commonwealth 31 Mar 2022 AustLII flag 3
Commonwealth Bank of Australia v Iinvest Pty Ltd (No 9) [2018] NSWSC 1276 Supreme Court of New South Wales Australia - New South Wales 17 Aug 2018 AustLII flag 3
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2015] FCA 1381 Federal Court of Australia Australia - Commonwealth 4 Dec 2015 AustLII flag 2
Cheetham v 805 Archer Road Pty Ltd (in liquidation) [2015] VSC 96 Supreme Court of Victoria Australia - Victoria 18 Mar 2015 AustLII flag 2
6 Doublebar Pty Ltd Acn 627 973 246 As Trustee for the 6 Doublebar Trust Abn 27 264 911 230 [2024] ACAT 94 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 20 Dec 2024 AustLII flag 1
JNN Investments Pty Ltd v Francis [2022] NSWSC 1063 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 1
Huda & Huda [2020] FCCA 822 Federal Circuit Court of Australia Australia 9 Apr 2020 AustLII flag 1
Orchid Avenue Pty Ltd v Goode [2014] QDC 217 District Court of Queensland Australia - Queensland 19 Sep 2014 AustLII flag 1
6 Doublebar Pty Ltd Acn 627 973 246 As Trustee for the 6 Doublebar Trust Abn 27 264 911 230 [2024] ACAT 99 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 20 Dec 2024 AustLII flag
National Australia Bank Ltd v Thorp [No 2] [2019] WASC 464 Supreme Court of Western Australia Australia - Western Australia 6 Mar 2020 AustLII flag
Jensen & Jensen [2015] FCCA 2721 Federal Circuit Court of Australia Australia 8 Oct 2015 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Debtor-Induced Payments" (2014) 35 Adelaide Law Review 97 Turner, David Australia circa 2014 AustLII flag 1
"Illegal Phoenix Activity: Practical Ways to Improve the Recovery of Tax" (2018) 40 Sydney Law Review 255 Anderson, Helen Australia circa 2018 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15A
Bankruptcy Act 1966 (Cth) s5, s50
Judiciary Act 1903 (Cth) s78B
Taxation Administration Act 1953 (Cth) s5, s15
Court Rules 2011 (Cth) s39.32
Magistrates Court Rules 2001 (Cth)
Land Title Act 1994 (Qld) s5, s15, s74
Property Law Act 1974 (Qld) s83, s88, s104
of Land Act (Vic) s5, s77
Land Transfer Act 1952

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Buhr v Barclays Bank plc [2001] EWCA Civ 1223; [2002] 1 P & CR DG7; [2002] BPIR 25 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2001 BAILII flag 18
Norton v Yates [1905] UKLawRpKQB 173; [1906] 1 KB 112 United Kingdom 2 Dec 1905 CommonLII flag 14
Re Murrell; Ex parte Official Trustee in Bankruptcy [1984] FCA 314; (1984) 57 ALR 85 Federal Court of Australia Australia - Commonwealth 30 Oct 1984 AustLII flag 12
Zuks v Jackson McDonald (a firm) (1996) 132 FLR 317; 33 ATR 40 Australia circa 1996 Legal Online / Westlaw flag 8
Can Barz Pty Ltd v Commissioner of State Revenue [2016] QSC 59; [2017] 1 Qd R 222 Supreme Court of Queensland Australia - Queensland 21 Mar 2016 AustLII flag 7
Aircon Heating and Airconditioning Pty Ltd (in liq) v Crane Distribution Ltd [2006] VSC 76; [2006] V Conv R 54-719 Supreme Court of Victoria Australia - Victoria 3 Mar 2006 AustLII flag 5
Commissioner of State Revenue v Can Barz Pty Ltd (No 2) [2016] QCA 323; [2017] 2 Qd R 537 Supreme Court of Queensland - Court of Appeal Australia - Queensland 2 Dec 2016 AustLII flag 4
Diversa Pty Ltd v Taiping Trustees Ltd [2022] FCA 316; (2022) 401 ALR 161 Federal Court of Australia Australia - Commonwealth 31 Mar 2022 AustLII flag 3
Commonwealth Bank of Australia v Iinvest Pty Ltd (No 9) [2018] NSWSC 1276 Supreme Court of New South Wales Australia - New South Wales 17 Aug 2018 AustLII flag 3
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2015] FCA 1381 Federal Court of Australia Australia - Commonwealth 4 Dec 2015 AustLII flag 2
Cheetham v 805 Archer Road Pty Ltd (in liquidation) [2015] VSC 96 Supreme Court of Victoria Australia - Victoria 18 Mar 2015 AustLII flag 2
6 Doublebar Pty Ltd Acn 627 973 246 As Trustee for the 6 Doublebar Trust Abn 27 264 911 230 [2024] ACAT 94 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 20 Dec 2024 AustLII flag 1
JNN Investments Pty Ltd v Francis [2022] NSWSC 1063 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 1
Huda & Huda [2020] FCCA 822 Federal Circuit Court of Australia Australia 9 Apr 2020 AustLII flag 1
Orchid Avenue Pty Ltd v Goode [2014] QDC 217 District Court of Queensland Australia - Queensland 19 Sep 2014 AustLII flag 1
"Debtor-Induced Payments" (2014) 35 Adelaide Law Review 97 Turner, David Australia circa 2014 AustLII flag 1
Tang v Bassili [2011] FMCA 544 Federal Magistrates Court of Australia Australia 20 Jul 2011 AustLII flag 1
6 Doublebar Pty Ltd Acn 627 973 246 As Trustee for the 6 Doublebar Trust Abn 27 264 911 230 [2024] ACAT 99 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 20 Dec 2024 AustLII flag
National Australia Bank Ltd v Thorp [No 2] [2019] WASC 464 Supreme Court of Western Australia Australia - Western Australia 6 Mar 2020 AustLII flag
"Illegal Phoenix Activity: Practical Ways to Improve the Recovery of Tax" (2018) 40 Sydney Law Review 255 Anderson, Helen Australia circa 2018 AustLII flag
Jensen & Jensen [2015] FCCA 2721 Federal Circuit Court of Australia Australia 8 Oct 2015 AustLII flag

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