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Chemical Trustee Ltd v Deputy Commissioner of Taxation   flag  5

[2014] FCAFC 27; (2014) 308 ALR 366; (2014) 96 ATR 32
Federal Court of Australia
Australia - Commonwealth
19th March, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2021] NSWSC 966 Supreme Court of New South Wales Australia - New South Wales 6 Aug 2021 AustLII flag 26
Commissioner of Taxation v Bosanac (No 5) [2019] FCA 2126 Federal Court of Australia Australia - Commonwealth 17 Dec 2019 AustLII flag 2
Schweitzer and Commissioner of Taxation [2019] AATA 1100 Administrative Appeals Tribunal Australia 29 May 2019 AustLII flag 8
Vasiliades v Commissioner of State Revenue [2016] VSC 544 Supreme Court of Victoria Australia - Victoria 9 Sep 2016 AustLII flag 2
Hua Wang Bank Berhad v Commissioner of Taxation (No 17) [2015] FCA 72 Federal Court of Australia Australia - Commonwealth 12 Feb 2015 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Act 1986 (Cth) s5
Income Tax Assessment Act 1936 (Cth) s170, s173
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth) s5
Taxation Administration Act 1953 (Cth)
Federal Court (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Deputy Commissioner of Taxation v Chemical Trustee Ltd (No 8) [2013] FCA 494; (2013) 302 ALR 634 Federal Court of Australia Australia - Commonwealth 23 May 2013 AustLII flag 12
Deputy Commissioner of Taxation v Chemical Trustee Ltd [2010] FCA 1297; (2010) 81 ATR 237 Federal Court of Australia Australia - Commonwealth 25 Nov 2010 AustLII flag 16
Frinty Pty Ltd v Landmax Developments Pty Ltd [2010] NSWSC 734; (2010) 272 ALR 412 Supreme Court of New South Wales Australia - New South Wales 13 Jul 2010 AustLII flag 8
Jeffery & Katauskas Pty Ltd v SST Consulting Pty Ltd [2009] HCA 43; (2009) 239 CLR 75; 260 ALR 34; (2009) 83 ALJR 1180 High Court of Australia Australia - Commonwealth 13 Oct 2009 AustLII flag 297
Spassked Pty Ltd v FCT (No 2) [2007] FCAFC 205; (2007) 165 FCR 484; (2007) 245 ALR 350; (2007) 67 ATR 900 Federal Court of Australia Australia - Commonwealth 21 Dec 2007 AustLII flag 14
Haller v Ayre [2005] QCA 224; [2005] 2 Qd R 410 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Jun 2005 AustLII flag 50
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 59
(1993) 177 CLR 378; [1993] Hca 77 (1993) 177 CLR 378; [1993] HCA 77 High Court of Australia Australia - Commonwealth circa 1993 Legal Online / Westlaw flag 1606
Chamberlain v Deputy Commissioner of Taxation [1988] HCA 21; (1988) 164 CLR 502; 78 ALR 271; (1988) 62 ALJR 324; (1988) 19 ATR 1060 High Court of Australia Australia - Commonwealth 12 May 1988 AustLII flag 456
Port of Melbourne Authority v Anshun Pty Ltd [1981] HCA 45; (1981) 147 CLR 589; (1981) 36 ALR 3; (1981) 55 ALJR 621 High Court of Australia Australia - Commonwealth 1 Sep 1981 AustLII flag 2527
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
Van Amstel v Country Roads Board [1961] VicRp 118; [1961] VR 780 Australia - Victoria 26 May 1961 AustLII flag 14
Society of Medical Officers of Health v Hope [1960] AC 551; (1960) 1 All ER 317 United Kingdom circa 1960 LexisNexis / Westlaw flag 36
IRC v Sneath [1932] 2 KB 362; 17 Tax Cas 149 United Kingdom circa 1932 LexisNexis / Westlaw flag 32
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
Executor, Trustee and Agency Co of South Australia Ltd v Thompson [1919] HCA 51; (1919) 27 CLR 162; 25 ALR 406 High Court of Australia Australia - Commonwealth 3 Oct 1919 AustLII flag 12
O'Driscoll v Manchester Insurance Committee [1915] 3 KB 499 United Kingdom circa 1915 LexisNexis / Westlaw flag 19

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