ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation 6

[2020] FCAFC 190; (2020) 282 FCR 455; 112 ATR 522

Federal Court of Australia

Australia - Commonwealth

6th November, 2020

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
CPG Group Pty Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 199	Administrative Appeals Tribunal	Australia	5 Jan 2024	AustLII
Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust	[2023] FCAFC 19	Federal Court of Australia	Australia - Commonwealth	23 Feb 2023	AustLII	5
Deputy Commissioner of Taxation v ACN 607 537 548 Pty Ltd, in the matter of ACN 607 537 548 Pty Ltd (in liq)	[2023] FCA 933	Federal Court of Australia	Australia - Commonwealth	31 Jul 2023	AustLII
HNMF and Commissioner of Taxation (Taxation)	[2023] AATA 4067	Administrative Appeals Tribunal	Australia	30 Nov 2023	AustLII	1
STNK and Commissioner of Taxation	[2021] AATA 3399	Administrative Appeals Tribunal	Australia	17 Sep 2021	AustLII	2
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation (No 2)	[2020] FCAFC 225	Federal Court of Australia	Australia - Commonwealth	15 Dec 2020	AustLII	1

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s33, s44
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.5, s19.5, s38.5
Evidence Act (Cth)	s164
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules 2011 (Cth)	s39.32

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
R v a2	[2019] HCA 35; (2019) 269 CLR 507; (2019) 373 ALR 214; (2019) 93 ALJR 1106; (2019) 277 A Crim R 539	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII	449
Degning v Minister for Home Affairs	[2019] FCAFC 67; (2019) 270 FCR 451	Federal Court of Australia	Australia - Commonwealth	30 Apr 2019	AustLII	34
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII	6
Very Important Business Pty Ltd and Commissioner of Taxation	[2019] AATA 1120	Administrative Appeals Tribunal	Australia	4 Jun 2019	AustLII	4
Commissioner of Taxation v Cassaniti	[2018] FCAFC 212; (2018) 266 FCR 385; (2018) 109 ATR 119	Federal Court of Australia	Australia - Commonwealth	30 Nov 2018	AustLII	85
SZTAL v Minister for Immigration and Border Protection	[2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936	High Court of Australia	Australia - Commonwealth	6 Sep 2017	AustLII	1336
Rio Tinto Services Ltd v Commissioner of Taxation	[2015] FCAFC 117; (2015) 235 FCR 159; (2015) 101 ATR 546; [2015] ATC 20-525	Federal Court of Australia	Australia - Commonwealth	24 Aug 2015	AustLII	9
Haritos v Commissioner of Taxation	[2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588	Federal Court of Australia	Australia - Commonwealth	30 Jun 2015	AustLII	395
Rawson Finances Pty Ltd v Commissioner of Taxation	[2013] FCAFC 26; (2013) 296 ALR 307; (2013) 133 ALD 39; (2013) 93 ATR 775; (2013) 59 AAR 221	Federal Court of Australia	Australia - Commonwealth	5 Mar 2013	AustLII	148
Commissioner of Taxation (Cth) v Ludekens	(2013) 214 FCR 149; 93 ATR 33; [2013] ATC 20-415; [2013] FCAFC 100	Federal Court of Australia	Australia	circa 2013	Legal Online / Westlaw	12
Certain Lloyd ’ s Underwriters v Cross	[2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131	High Court of Australia	Australia - Commonwealth	12 Dec 2012	AustLII	796
FCT v Consolidated Media Holdings Ltd	[2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 87 ALJR 98; (2012) 91 ACSR 359	High Court of Australia	Australia - Commonwealth	5 Dec 2012	AustLII	1081
Mills v Commissioner of Taxation	[2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; (2012) 87 ALJR 53; [2012] ATC 20-360	High Court of Australia	Australia - Commonwealth	14 Nov 2012	AustLII	42
Australian Securities and Investments Commission v Hellicar	(2012) 247 CLR 345		Australia - Commonwealth	circa 2012	Legal Online / Westlaw	272
Kostas v HIA Insurance Services Pty Ltd	[2010] HCA 32; (2010) 241 CLR 390; (2010) 270 ALR 228; (2010) 84 ALJR 663	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII	779
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd	[2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212	Federal Court of Australia	Australia - Commonwealth	17 Sep 2010	AustLII	25
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII	28
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation	[2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII	14
AXA Asia Pacific Holdings Ltd v Commissioner of Taxation	[2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074	Federal Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII	12
SZBEL v Minister for Immigration and Multicultural and Indigenous Affairs	[2006] HCA 63; (2006) 228 CLR 152; (2006) 231 ALR 592; (2006) 81 ALJR 515; (2006) 93 ALD 300	High Court of Australia	Australia - Commonwealth	circa 2006	AustLII	3157
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII	143
Kelly v R	[2004] HCA 12; (2004) 218 CLR 216; 205 ALR 274; (2004) 78 ALJR 538	High Court of Australia	Australia - Commonwealth	10 Mar 2004	AustLII	415
FCT v Hart	(2004) 217 CLR 16		Australia - Commonwealth	circa 2004	Legal Online / Westlaw	1
Minister for Immigration and Multicultural Affairs v Al-Miahi	[2001] FCA 744; (2001) 65 ALD 141	Federal Court of Australia	Australia - Commonwealth	25 Jun 2001	AustLII	156
Re Refugee Review Tribunal; Ex parte Aala	[2000] HCA 57; (2000) 204 CLR 82; (2000) 176 ALR 219; (2000) 75 ALJR 52; (2000) 62 ALD 285; (2000) 21 Leg Rep 6	High Court of Australia	Australia - Commonwealth	16 Nov 2000	AustLII	2073
Seltsam Pty Ltd v McGuiness	(2000) 49 NSWLR 262		Australia - New South Wales	circa 2000	LexisNexis AU	421
Zeroz Pty Ltd v Deputy Commissioner of Taxation	(1997) 35 ATR 349		Australia	circa 1997	Legal Online / Westlaw	7
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII	370
Commissioner for Australian Capital Territory Revenue v Alphaone Pty Ltd	[1994] FCA 1074; (1994) 49 FCR 576; (1994) 127 ALR 699; 34 ALD 324	Federal Court of Australia	Australia - Commonwealth	11 May 1994	AustLII	1017
Annetts v McCann	[1990] HCA 57; (1990) 170 CLR 596; 97 ALR 177; (1990) 65 ALJR 167; 21 ALD 651	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	1079
(1990) 170 CLR 321	(1990) 170 CLR 321		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	3560
Allied Pastoral Holdings Pty Ltd v FCT	[1983] 1 NSWLR 1		Australia - New South Wales	circa 1983	LexisNexis AU	716
Jones v Dunkel	[1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8	High Court of Australia	Australia - Commonwealth	3 Mar 1959	AustLII	7984
Mayes, Internal Revenue Collector v Paul Jones & Co	(1921) 270 F 121			circa 1921		3
Attorney-General v The Colonial Sugar Refining Co Ltd	[1900] VicLawRp 42; (1900) 26 VLR 83		Australia - Victoria	10 May 1900	AustLII	4

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