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"Expert Evidence in Taxation Appeals" (FCA)   flag 

[2022] FedJSchol 7
Logan, Justice John
Federal Judicial Scholarship
Australia

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s56
Evidence Act (Cth) s55, s79, s80, s135, s140
FCA Act (Cth) s37N
Federal Court Rules (Cth) s23.13, s23.14

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chen v R [2018] NSWCCA 106; (2018) 97 NSWLR 915 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 1 Jun 2018 AustLII flag 16
(2014) 253 CLR 122 (2014) 253 CLR 122 Australia - Commonwealth circa 2014 Legal Online / Westlaw flag 108
Wood v R [2012] NSWCCA 21; (2012) 84 NSWLR 581 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 24 Feb 2012 AustLII flag 129
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 395
Peerless Marine Pty Ltd v FCT [2006] AATA 765; (2006) 63 ATR 1303 Administrative Appeals Tribunal Australia 8 Sep 2006 AustLII flag 9
Rhoden v Wingate [2002] NSWCA 165; (2002) 36 MVR 499 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Jun 2002 AustLII flag 42
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Eastern Nitrogen Ltd v Commissioner of Taxation [1999] FCA 1643 Federal Court of Australia Australia - Commonwealth 22 Nov 1999 AustLII flag 1
R v Leung [1999] NSWCCA 287; (1999) 47 NSWLR 405 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 15 Sep 1999 AustLII flag 62
Daubert v Merrell Dow Pharmaceuticals, Inc 509 US 579; 43 F3d 13; 113 SCt 2786; 125 L Ed 2d 469; 125 L Ed 2; (1993) 27 Idaho 2797; 61 USLW 4805; 27 USPQ2d 1200 United States Supreme Court United States 28 Jun 1993 WorldLII flag 1085
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
Whitehouse v Jordan [1980] UKHL 12; [1981] 1 All ER 267; [1981] 1 WLR 246 House of Lords United Kingdom 17 Dec 1980 BAILII flag 231
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
Melbourne Steamship Co Ltd v Moorehead [1912] HCA 69; (1912) 15 CLR 333; 18 ALR 533 High Court of Australia Australia - Commonwealth 21 Oct 1912 AustLII flag 186

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