Macquarie Bank Ltd v Commissioner of Taxation 3

[2013] FCA 887

Federal Court of Australia

Australia - Commonwealth

3rd September, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Quach v Commissioner of Taxation	[2019] FCA 1729; (2019) 168 ALD 130	Federal Court of Australia	Australia - Commonwealth	24 Oct 2019	AustLII	10
Agriwealth Capital Ltd v Commissioner of Taxation	[2019] FCA 56	Federal Court of Australia	Australia - Commonwealth	1 Feb 2019	AustLII	1
Macquarie Bank Ltd v Commissioner of Taxation	[2013] FCAFC 119	Federal Court of Australia	Australia - Commonwealth	24 Oct 2013	AustLII	13

Legislation Cited

Legislation Name	Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth)	s3, s5, s6, s7, s8
Federal Court of Australia Act 1976 (Cth)	s31A
Income Tax Assessment Act 1936 (Cth)	s8, s109, s121C, s121EF, s128AE, s166A, s167, s170, s177F
Income Tax Assessment Act 1997 (Cth)	s1.2, s2.5
Income Tax Rates Act 1986 (Cth)
Judiciary Act 1903 (Cth)	s39B
Migration Act 1958 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth)	s39.32
Financial Management and Accountability Act 1997 (Cth)	s44

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Macquarie Bank Ltd v Commissioner of Taxation	[2013] FCA 96	Federal Court of Australia	Australia - Commonwealth	12 Feb 2013	AustLII	2
Stewart v Deputy Commissioner of Taxation	[2011] FCA 336; (2011) 194 FCR 194	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII	8
Plaintiff M61/2010E v Commonwealth of Australia; Plaintiff M69 of 2010 v Commonwealth of Australia	[2010] HCA 41; (2010) 243 CLR 319; (2010) 272 ALR 14; (2010) 85 ALJR 133; (2010) 123 ALD 244	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII	870
Spencer v Commonwealth	[2010] HCA 28; (2010) 241 CLR 118; (2010) 269 ALR 233; (2010) 84 ALJR 612; [2010] ALMD 7244	High Court of Australia	Australia - Commonwealth	1 Sep 2010	AustLII	2026
White Industries Aust Ltd v FCT	[2007] FCA 511; (2007) 160 FCR 298; (2007) 240 ALR 792; (2007) 95 ALD 30; (2007) 66 ATR 306	Federal Court of Australia	Australia - Commonwealth	11 Apr 2007	AustLII	297
Raikua v Minister for Immigration and Multicultural and Indigenous Affairs	[2007] FCA 370; (2007) 158 FCR 510; (2007) 239 ALR 564	Federal Court of Australia	Australia - Commonwealth	16 Mar 2007	AustLII	30
Applicant VEAL of 2002 v Minister for Immigration and Multicultural and Indigenous Affairs	[2005] HCA 72; (2005) 225 CLR 88; (2005) 222 ALR 411; 87 ALD 512; (2005) 80 ALJR 228	High Court of Australia	Australia - Commonwealth	6 Dec 2005	AustLII	644
Griffith University v Tang	[2005] HCA 7; (2005) 221 CLR 99; (2005) 213 ALR 724; 82 ALD 289; (2005) 79 ALJR 627	High Court of Australia	Australia - Commonwealth	3 Mar 2005	AustLII	412
S1083/2003 v Minister for Immigration	[2004] FCA 1455	Federal Court of Australia	Australia - Commonwealth	11 Nov 2004	AustLII	13
Meredith v Commissioner of Taxation	[2002] FCAFC 271; 125 FCR 308; 192 ALR 418; 76 ALD 33; 50 ATR 528	Federal Court of Australia	Australia - Commonwealth	28 Aug 2002	AustLII	22
Robinswood Pty Ltd v FCT	(1998) 55 ALD 717; 39 ATR 305		Australia	circa 1998	LexisNexis AU	6
Ainsworth v Criminal Justice Commission	[1992] HCA 10; (1992) 175 CLR 564; (1992) 106 ALR 11; (1992) 66 ALJR 271; 59 A Crim R 255	High Court of Australia	Australia - Commonwealth	9 Apr 1992	AustLII	1691
Hadfield Finance Pty Ltd v FCT	[1988] FCA 124; (1988) 79 ALR 249; (1988) 19 ATR 1083	Federal Court of Australia	Australia - Commonwealth	21 Apr 1988	AustLII	11
Australian Broadcasting Tribunal v Bond	(1987) 170 CLR 321		Australia - Commonwealth	circa 1987	Legal Online / Westlaw	3560
Prasad v Minister for Immigration and Ethnic Affairs	(1985) 6 FCR 155	Federal Court of Australia	Australia	circa 1985	Legal Online / Westlaw	6883
Intervest Corporation Pty Ltd v Commissioner of Taxation	[1984] FCA 297; (1984) 3 FCR 591; (1984) 58 ALR 317; (1984) 15 ATR 1204; 7 ALD 83	Federal Court of Australia	Australia - Commonwealth	15 Oct 1984	AustLII	20
O'Reilly v State Bank of Victoria Commissioners	[1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671	High Court of Australia	Australia - Commonwealth	14 Apr 1983	AustLII	348
Fancourt v Mercantile Credits Ltd	[1983] HCA 25; 154 CLR 87; 48 ALR 1; 57 ALJR 621	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII	1253
Minister for Industry and Commerce v Tooheys Ltd	[1982] FCA 128; (1982) 42 ALR 260; (1982) 4 ALD 661; (1982) 60 FLR 325	Federal Court of Australia	Australia - Commonwealth	15 Jul 1982	AustLII	40
Tooheys Ltd v Minister for Business and Consumer Affairs	[1981] FCA 121; (1981) 54 FLR 421; (1981) 36 ALR 64; (1981) 4 ALD 277	Federal Court of Australia	Australia - Commonwealth	19 Aug 1981	AustLII	204
Lucas v O'Reilly	(1979) 36 FLR 102; (1979) 9 ATR 540		Australia	circa 1979	Legal Online / Westlaw	8
General Steel Industries Inc v Commissioner for Railways (NSW)	[1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253	High Court of Australia	Australia - Commonwealth	9 Nov 1964	AustLII	4562
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII	201
Dey v Victoria Railway Commissioners	(1949) 78 CLR 52		Australia - Commonwealth	circa 1949	Legal Online / Westlaw	4
Carltona Ltd v Commissioners of Works	[1943] 2 All ER 560		United Kingdom	circa 1943	LexisNexis	360

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