Commissioner of Taxation v Racing Queensland Board

[2019] FCAFC 224; (2019) 374 ALR 241

Federal Court of Australia

Australia - Commonwealth

16th December, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Queensland Racing Integrity Commission v Endresz; Racing Queensland Board v Endresz	[2024] QCA 76	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	7 May 2024	AustLII
TR 2023/4 - Income tax and superannuation guarantee: who is an employee?	[2023] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Endresz v Queensland Racing Integrity Commission	[2022] QSC 262	Supreme Court of Queensland	Australia - Queensland	23 Dec 2022	AustLII
Goodrich v Kilmore Racing Club Inc	[2021] VSC 767	Supreme Court of Victoria	Australia - Victoria	25 Nov 2021	AustLII
Racing New South Wales v Fletcher	[2020] NSWCA 9	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Feb 2020	AustLII
Commissioner of Taxation v Scone Race Club Ltd	[2019] FCAFC 225; 374 ALR 189	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Bosanac v Commissioner of Taxation	[2019] FCAFC 116; (2019) 267 FCR 169	Federal Court of Australia	Australia - Commonwealth	15 Jul 2019	AustLII
Racing Queensland Board v Commissioner of Taxation	[2019] FCA 509; 371 ALR 358	Federal Court of Australia	Australia - Commonwealth	12 Apr 2019	AustLII
[2018] Ewhc 1567	[2018] EWHC 1567	High Court of England and Wales	United Kingdom - England and Wales	circa 2018	BAILII
Golden v v ’ landys	[2016] NSWCA 300; (2016) 339 ALR 610	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Nov 2016	AustLII
Financial Synergy Holdings Pty Ltd v Commissioner of Taxation	[2016] FCAFC 31; (2016) 243 FCR 250; (2016) 102 ATR 599	Federal Court of Australia	Australia - Commonwealth	10 Mar 2016	AustLII
Hogno v Racing Queensland Ltd	[2013] QCA 139	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	31 May 2013	AustLII
McHugh v Australian Jockey Club (No 13)	[2012] FCA 1441; (2012) 299 ALR 363	Federal Court of Australia	Australia - Commonwealth	19 Dec 2012	AustLII
Hogno & Lee v Racing Queensland Ltd	[2012] QSC 303	Supreme Court of Queensland	Australia - Queensland	circa 2012	AustLII
Aurora Developments Pty Ltd v FCT (No 2)	[2011] FCA 1090; (2011) 196 FCR 457; (2011) 83 ATR 363; [2011] ATC 20-280	Federal Court of Australia	Australia - Commonwealth	23 Sep 2011	AustLII
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII
Braverus Maritime Inc v Port Kembla Coal Terminal Ltd	[2005] FCAFC 256; (2005) 148 FCR 68; [2006] ATPR 46-267	Federal Court of Australia	Australia - Commonwealth	12 Dec 2005	AustLII
Port Kembla Coal Terminal Ltd v Braverus Maritime Inc	[2004] FCA 1211; (2004) 140 FCR 445; 212 ALR 158; [2005] ATPR (Digest) 46-261	Federal Court of Australia	Australia - Commonwealth	17 Sep 2004	AustLII
River Fishery Assn (SA) Inc v South Australia	[2003] SASC 174; (2003) 85 SASR 373	Supreme Court of South Australia	Australia - South Australia	6 Jun 2003	AustLII
New South Wales Thoroughbred Racing Board v Waterhouse	[2003] NSWCA 55; (2003) 56 NSWLR 691	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	16 Apr 2003	AustLII
NT Power Generation Pty Ltd v Power and Water Authority	[2002] FCAFC 302; (2002) 122 FCR 399; [2003] ATPR 41-909	Federal Court of Australia	Australia - Commonwealth	2 Oct 2002	AustLII
Ermogenous v Greek Orthodox Community of SA Inc	[2002] HCA 8; (2002) 209 CLR 95; (2002) 187 ALR 92; (2002) 112 IR 56; [2002] Aust Contract Reports 90-144; (2002) 76 ALJR 465; (2002) 51 AILR 4-596; (2002) 23 Leg Rep 9	High Court of Australia	Australia - Commonwealth	circa 2002	AustLII
NT Power Generation Pty Ltd v Power and Water Authority	[2001] FCA 334; (2001) 184 ALR 481; [2001] ATPR 41-814; [2001] Aust Contract Reports 90-128	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII
Lismore City Council v Stewart	(1989) 18 NSWLR 718		Australia - New South Wales	circa 1989	LexisNexis AU
FCT v Comber	[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413	Federal Court of Australia	Australia - Commonwealth	27 Mar 1986	AustLII
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII
R v Toohey; Ex parte Attorney-General (NT)	[1980] HCA 2; (1980) 145 CLR 374; (1980) 28 ALR 27; (1980) 54 ALJR 145	High Court of Australia	Australia - Commonwealth	6 Feb 1980	AustLII
Port Jackson Stevedoring Pty Ltd v Salmond & Spraggon (Aust) Pty Ltd	[1978] HCA 8; (1978) 139 CLR 231; 18 ALR 333; 52 ALJR 337	High Court of Australia	Australia - Commonwealth	3 Apr 1978	AustLII
R v Wadley, ex parte Burton	[1976] Qd R 286		Australia - Queensland	circa 1976	LexisNexis AU
Connaught Fur Trimmings Ltd v Cramas Properties Ltd	(1965) 2 All ER 382; (1965) 1 WLR 892		United Kingdom	circa 1965	LexisNexis
Australian Woollen Mills Pty Ltd v The Commonwealth	[1954] HCA 20; (1954) 92 CLR 424; [1954] ALR 453; (1954) 28 ALJR 94	High Court of Australia	Australia - Commonwealth	4 May 1954	AustLII
Clarke v Dunraven (Earl Of) , the ' Satanita '	[1896] UKLawRpAC 56; [1897] AC 59		United Kingdom	19 Nov 1896	CommonLII
Carlill v Carbolic Smoke Ball Co	[1893] 1 QB 256		United Kingdom	circa 1893	LexisNexis / Westlaw
1 WLR 892	1 WLR 892		United Kingdom		LexisNexis / Westlaw

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Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)	s11, s12, s16, s17, s19
Superannuation Guarantee Charge Act 1992 (Cth)	s5, s6
Taxation Administration Act 1953 (Cth)	s1, s5, s12, s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth)	s39.32
Racing Act 2002 (Qld)	s6, s101