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Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)   flag 

[2024] AATA 2729
Administrative Appeals Tribunal
Australia
30th July, 2024

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s18B
Acts Interpretation Act 1901 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Corporations Act 2001 (Cth) s1305
Proceeds of Crime Act 2002 (Cth) s102
Superannuation Guarantee (Administration) Act 1992 (Cth) s12, s72
Superannuation Guarantee Charge Act 1992 (Cth) s5, s6
Taxation Administration Act 1953 (Cth) s12, s14ZZK, s72
Thoroughbred Racing Act 1996 (NSW) s14, s37
AJC Principal Club Amendment Act 1997 (NSW)
Thoroughbred Racing Legislation Amendment Act 2004 (NSW)
Workers Compensation Act 1926 (NSW)
Thoroughbred Racing Board Act 1996 (NSW) s4
Acts Interpretation Act 1901 (Cth) s15AB
Superannuation Guarantee (Administration) Bill 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
EFEX Group Pty Ltd v Bennett [2024] FCAFC 35; (2024) 330 IR 171 Federal Court of Australia Australia - Commonwealth 15 Mar 2024 AustLII flag 30
Chiodo v Silk Contract Logistics [2023] FCA 1047 Federal Court of Australia Australia - Commonwealth 6 Sep 2023 AustLII flag 25
Australian Salaried Medical Officers ’ Federation v Peninsula Health [2023] FCA 939 Federal Court of Australia Australia - Commonwealth 11 Aug 2023 AustLII flag 8
Condon v Commissioner of Taxation [2023] FCA 561 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag 14
JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76; 297 FCR 600 Federal Court of Australia Australia - Commonwealth 23 May 2023 AustLII flag 29
Jamsek v ZG Operations Australia Pty Ltd (No 3) [2023] FCAFC 48; 296 FCR 336 Federal Court of Australia Australia - Commonwealth 24 Mar 2023 AustLII flag 10
Commissioner of the Australian Federal Police v Chen (No 4) [2022] NSWSC 1719 Supreme Court of New South Wales Australia - New South Wales 16 Dec 2022 AustLII flag 6
JMC Pty Ltd v Commissioner of Taxation [2022] FCA 750; (2022) 114 ATR 795 Federal Court of Australia Australia - Commonwealth 29 Jun 2022 AustLII flag 58
ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2; (2022) 275 CLR 254; (2022) 398 ALR 603; (2022) 96 ALJR 144; (2022) 312 IR 74 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 236
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 359
Realestate com au Pty Ltd v Hardingham [2022] HCA 39; (2022) 277 CLR 115; (2022) 406 ALR 678; (2022) 97 ALJR 40; 170 IPR 1 High Court of Australia Australia - Commonwealth circa 2022 AustLII flag 84
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619; 114 ATR 136 Federal Court of Australia Australia - Commonwealth 21 Dec 2021 AustLII flag 12
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187; 281 FCR 219 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 14
Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118; 278 FCR 502 Federal Court of Australia Australia - Commonwealth 16 Jul 2020 AustLII flag 26
Scone Race Club Ltd v Commissioner of Taxation [2020] HCATrans 95 High Court of Australia Australia - Commonwealth 3 Jul 2020 AustLII flag 6
Commissioner of Taxation v Scone Race Club Ltd [2019] FCAFC 225; 374 ALR 189 Federal Court of Australia Australia - Commonwealth 16 Dec 2019 AustLII flag 10
Commissioner of Taxation v Racing Queensland Board [2019] FCAFC 224; (2019) 374 ALR 241 Federal Court of Australia Australia - Commonwealth 16 Dec 2019 AustLII flag 11
Lordianto v Commissioner of the Australian Federal Police [2019] HCA 39; (2019) 266 CLR 273; (2019) 93 ALJR 1282 High Court of Australia Australia - Commonwealth 13 Nov 2019 AustLII flag 24
Bosanac v Commissioner of Taxation [2019] FCAFC 116; (2019) 267 FCR 169 Federal Court of Australia Australia - Commonwealth 15 Jul 2019 AustLII flag 46
Scone Race Club Ltd v Commissioner of Taxation [2019] FCA 976; 373 ALR 676 Federal Court of Australia Australia - Commonwealth 21 Jun 2019 AustLII flag 6
Bluescope Steel (AIS) Pty Ltd v Australian Workers Union [2019] FCAFC 84; (2019) 270 FCR 359; (2019) 368 ALR 643; (2019) 288 IR 145 Federal Court of Australia Australia - Commonwealth 24 May 2019 AustLII flag 40
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 flag 85
Commissioner of the Australian Federal Police v Hart [2018] HCA 1; (2018) 262 CLR 76; (2018) 351 ALR 1; (2018) 92 ALJR 154 High Court of Australia Australia - Commonwealth 7 Feb 2018 AustLII flag 35
Commissioner of the Australian Federal Police v Hart (2018) 262 CLR 7 Australia - Commonwealth circa 2018 Legal Online / Westlaw flag 5
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 flag 1336
Hart [2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Aug 2016 AustLII flag 19
Rigoli and Commissioner of Taxation [2015] AATA 169 Administrative Appeals Tribunal Australia 24 Mar 2015 AustLII flag 6
Uelese v Minister for Immigration and Border Protection [2015] HCA 15; (2015) 256 CLR 203; 319 ALR 181; (2015) 89 ALJR 498; 151 ALD 107; 66 AAR 136 High Court of Australia Australia - Commonwealth circa 2015 AustLII flag 251
Alphapharm Pty Ltd v H Lundbeck A/S [2014] HCA 42; (2014) 254 CLR 247; (2014) 314 ALR 182; (2014) 89 ALJR 1; (2014) 108 IPR 459 High Court of Australia Australia - Commonwealth 5 Nov 2014 AustLII flag 87
Dominic B Fishing Pty Ltd and Commissioner of Taxation [2014] AATA 205 Administrative Appeals Tribunal Australia 10 Apr 2014 AustLII flag 6
Beiruti and Commissioner of Taxation [2013] AATA 634; (2013) 138 ALD 380 Administrative Appeals Tribunal Australia 5 Sep 2013 AustLII flag 12
TCXG and Director-General of Security [2013] AATA 377; 135 ALD 600 Administrative Appeals Tribunal Australia 5 Jun 2013 AustLII flag 10
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 flag 1081
Haureliuk v Furler [2012] ACTCA 11; 6 ACTLR 151; (2012) 259 FLR 28 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 29 Feb 2012 AustLII flag 18
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 flag 37
Lacey v Attorney-General (Qld) [2011] HCA 10; (2011) 242 CLR 573; (2011) 275 ALR 646; (2011) 85 ALJR 508; (2011) 207 A Crim R 91 High Court of Australia Australia - Commonwealth 7 Apr 2011 AustLII flag 581
Ying v Song [2009] NSWSC 1344 Supreme Court of New South Wales Australia - New South Wales 3 Dec 2009 AustLII flag 40
Minister for Immigration and Citizenship v SZJGV [2009] HCA 40; (2009) 238 CLR 642; (2009) 259 ALR 595; (2009) 111 ALD 30; (2009) 83 ALJR 1135 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 260
Lumbers v W Cook Builders Pty Ltd (in liq) [2008] HCA 27; (2008) 232 CLR 635; (2008) 247 ALR 412; (2008) 82 ALJR 1037 High Court of Australia Australia - Commonwealth 18 Jun 2008 AustLII flag 302
Uszok v Henley Properties (NSW) Pty Ltd [2007] NSWCA 31 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Feb 2007 AustLII flag 57
Weyers v FCT [2006] FCA 818; (2006) 63 ATR 268 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 31
Cascade Brewery Co Pty Ltd v Commissioner of Taxation [2006] FCA 821; (2006) 153 FCR 11; 64 ATR 28 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 15
AssetInsure Pty Ltd v New Cap Reinsurance Corporation Ltd (in liq) [2006] HCA 13; (2006) 225 CLR 331; (2006) 226 ALR 1; (2006) 80 ALJR 733; (2006) 14 ANZ Insurance Cases 61-683; (2006) 24 ACLC 491; (2006) 57 ACSR 409 High Court of Australia Australia - Commonwealth 7 Apr 2006 AustLII flag 37
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 196
Citing Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd (2004) 219 CLR 165 Australia - Commonwealth circa 2004 Legal Online / Westlaw flag 1699
Maroney v R [2003] HCA 63; (2003) 216 CLR 31; 202 ALR 405; 78 ALJR 51; 139 A Crim R 568 High Court of Australia Australia - Commonwealth 11 Nov 2003 AustLII flag 29
Haberfield v Department of Veterans' Affairs [2002] FCA 1579; (2002) 121 FCR 233; 72 ALD 333; 36 AAR 442 Federal Court of Australia Australia - Commonwealth 19 Dec 2002 AustLII flag 30
Brinkley and Commissioner of Taxation [2002] AATA 218; 49 ATR 1178 Administrative Appeals Tribunal Australia 5 Apr 2002 AustLII flag 8
Hollis v Vabu Pty Ltd [2001] HCA 44; (2001) 207 CLR 21; (2001) 181 ALR 263; (2001) 75 ALJR 1356; (2001) 106 IR 80; (2001) 47 ATR 559; (2001) 50 AILR 4-476; [2001] Aust Torts Reports 81-615; (2001) 33 MVR 399 High Court of Australia Australia - Commonwealth 9 Aug 2001 AustLII flag 1040
(1999) 46 NSWLR 681 (1999) 46 NSWLR 681 Australia - New South Wales circa 1999 LexisNexis AU flag 302
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5436
Taxation, Commissioner for v Vabu Pty Ltd [1996] 4 Leg Rep SL2; (1997) 35 ATR 340 Australia circa 1997 Legal Online / Westlaw flag 17
Breen v Williams [1996] HCA 57; 186 CLR 71 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 137
Vabu Pty Ltd v Commissioner of Taxation (1996) 81 IR 150 circa 1996 28
Byrne v Australian Airlines Ltd [1995] HCA 24; 185 CLR 410 High Court of Australia Australia - Commonwealth circa 1995 AustLII flag 621
Gray v Mercantile Mutual Insurance (Australia) Ltd [1994] SASR 154 Supreme Court of South Australia Australia - South Australia circa 1994 Legal Online / Westlaw flag 7
Bushell v Repatriation Commission [1992] HCA 47; (1992) 175 CLR 408; (1992) 109 ALR 30; 29 ALD 1; (1992) 16 AAR 1; (1992) 66 ALJR 753 High Court of Australia Australia - Commonwealth 7 Oct 1992 AustLII flag 1106
World Book (Australia) Pty Ltd v FCT 108 ALR 510; (1992) 27 NSWLR 377; (1992) 23 ATR 412 Australia - New South Wales circa 1992 LexisNexis AU flag 56
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 457
Hawkins v Clayton [1988] HCA 15; 164 CLR 539 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 118
Con-Stan Industries of Australia Pty Ltd v Norwich Winterthur Insurance (Australia) Ltd [1986] HCA 14; (1986) 160 CLR 226; (1986) 64 ALR 481; (1986) 60 ALJR 294; (1986) 4 ANZ Insurance Cases 60-700 High Court of Australia Australia - Commonwealth 11 Apr 1986 AustLII flag 541
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 flag 101
Apollo Shower Screens Pty Ltd v Building and Construction Industry Long Service Payments Corporation (1985) 1 NSWLR 561; (1985) 10 IR 88 Australia - New South Wales circa 1985 LexisNexis AU flag 133
Gwynvill Properties Pty Ltd v Commissioner of Taxation (Cth) 73 FLR 369; (1985) 16 ATR 143 Australia circa 1985 Legal Online / Westlaw flag 7
Parker Pen (Australia) Pty Ltd v Export Development Grants Board [1983] FCA 77; (1983) 67 FLR 234; (1983) 46 ALR 612; (1984) 5 ALN N489; 19 SSR 199 Federal Court of Australia Australia - Commonwealth 28 Apr 1983 AustLII flag 95
Dare v Pulham [1982] HCA 70; (1982) 148 CLR 658; 44 ALR 117; 57 ALJR 80 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 808
FCT v Commonwealth Aluminium Corporation Ltd [1980] HCA 28; (1980) 143 CLR 646; 30 ALR 449; (1980) 11 ATR 42; 54 ALJR 439 High Court of Australia Australia - Commonwealth 12 Aug 1980 AustLII flag 38
Wentworth Securities Ltd v Jones [1980] AC 74; [1979] 1 All ER 286 United Kingdom circa 1980 LexisNexis / Westlaw flag 396
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 243
Macmine Pty Ltd v FCT (1979) 24 ALR 217; 9 ATR 638; (1979) 53 ALJR 362; 79 ATC 4,133 Australia circa 1979 LexisNexis AU flag 59
BP Refinery (Westernport) Pty Ltd v Shire of Hastings (1977) 180 CLR 266 Australia - Commonwealth circa 1977 Legal Online / Westlaw flag 1707
R v Wadley, ex parte Burton [1976] Qd R 286 Australia - Queensland circa 1976 LexisNexis AU flag 21
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 251
FCT v Casuarina Pty Ltd (1971) 127 CLR 62 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 45
Purkess v Crittenden [1965] HCA 34; (1965) 114 CLR 164; [1966] ALR 98; 39 ALJR 123 High Court of Australia Australia - Commonwealth 16 Jul 1965 AustLII flag 936
Neale v Atlas Products (Vic) Pty Ltd [1955] HCA 18; (1955) 94 CLR 419; [1955] ALR 426; 10 ATD 460 High Court of Australia Australia - Commonwealth 1 Apr 1955 AustLII flag 81
Queensland Stations Pty Ltd v FCT [1945] HCA 13; (1945) 70 CLR 539; [1945] ALR 273; (1945) 8 ATD 30 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 242
Carter v Murray (1937) 11 WCR 231 Australia circa 1937 flag 6
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 253
Herald and Weekly Times Ltd v McGregor [1928] ArgusLawRp 106; (1928) 34 ALR 377 Argus Law Reports Australia 8 Nov 1928 AustLII flag 21
Herald and Weekly Times Ltd v McGregor [1928] ArgusLawRp 106; (1928) 34 ALR 377 Australia 8 Nov 1928 AustLII flag 26
Thornley v Tilley [1925] HCA 13; (1925) 36 CLR 1 High Court of Australia Australia - Commonwealth 7 May 1925 AustLII flag 43
Performing Right Society Ltd v Mitchell and Booker (Palais de Danse) Ltd [1924] 1 KB 762; 93 LJKB 306 King's Bench United Kingdom circa 1924 LexisNexis / Westlaw flag 87
Simmons v Heath Laundry Co [1910] UKLawRpKQB 33; 1910 1 KB 543 United Kingdom 4 Mar 1910 CommonLII flag 42
238 CLR 542 238 CLR 542 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 1

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