Avon Downs Pty Ltd v Federal Commissioner of Taxation

Core Citations

REFERS TO

• Pioneer Laundry & Dry Cleaners Ltd v Minister of National Revenue
• Perpetual Executors and Trustees Association of Australia Ltd v Federal Commissioner of Taxation

REPORTED OPINION OF in

• 78 CLR 353

CONSIDERED in

• Nicholas Paspaley Properties Pty. Ltd v Commissioner of Taxes [FLR]
• CH2M Hill Australia Pty Ltd (ABN 42 050 070 892)(First Plaintiff) v Abb Australia Pty Ltd (ABN 68 003 337 611) (First Defendant)
• Amaca Pty Ltd v Hicks

[See more]

• Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
• Weyers v Commissioner of Taxation
• Dalgety Downs Pastoral Company Pty Ltd v Federal Commissioner of Taxation
• The Environment Centre Northern Territory (NT) Incorporated v The Minister for Land Resource Management
• Kolotex Hosiery (Australia) Pty Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Rio Tinto Ltd
• Nationwide Towing & Transport Pty Ltd and Others v Commissioner of State Revenue
• SA v New South Wales Crime Commission and Another
• Victims Compensation Fund Corporation v Jm
• Da Ros v Qantas Airways Ltd
• Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd (No 2)
• Chief Commissioner of State Revenue v Lee
• Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd and Others
• Atkinson v Crowley
• Lo v Chief Commissioner of State Revenue
• Ghosh v Health Care Complaints Commission
• Forrest v Director of Public Prosecutions (NSW)
• Simon Monteiro v State of New South Wales
• Geoffrey Peter Hallman(Plaintiff) v The National Mutual Life Association of Australia Ltd (First Defendant)
• Newling v FSS Trustee Corporation (No 2)
• D'Amore v Independent Commission Against Corruption
• Industrial Relations Secretary on behalf of the Secretary of the Department of Justice(Plaintiff) v Jason Wattie (First Defendant)
• Insurance Australia Ltd t/as NRMA Insurance v Wannous
• JM v Victims Compensation Fund Corporation
• SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue
• Chief Commissioner of State Revenue v Centro (CPL) Ltd
• Dimos v Gordian Runoff Ltd
• Pinarbasi v AAI Ltd t/as GIO
• Lacey v Attorney-General of Queensland
• Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue
• Gibson v Director of Public Prosecutions (NSW) (No 2)
• South Australia v Totani
• Public Service Association and Professional Officers' Association Amalgamated Union of New South Wales v Secretary of the Treasury
• Wei v Minister for Immigration and Border Protection
• Minister Administering The Crown Lands Act v Bathurst Local Aboriginal Land Council
• Quarry Street Pty Ltd v Minister Administering the Crown Land Management Act 2016
• Travers William Duncan v Independent Commission Against Corruption
• Folbigg v Attorney General of New South Wales
• Mitchell Grant v Roads and Traffic Authority of NSW
• Director of Public Prosecutions (NSW) v SB
• Bhl v The Commissioner of Inland Revenue Hc Nap
• McKenzie v Attorney General for New South Wales
• McKenzie v Attorney General for New South Wales
• Ceerose Pty Ltd v A-Civil Aust Pty Ltd
• Ali Navazi (also known as Nowronzali Navazihakani) v New South Wales Land and Housing Corporation
• Queensland Bulk Water Supply Authority t/as Seqwater v Rodriguez & Sons Pty Ltd
• Williams v Minister for Justice and Customs
• Precision Products (NSW) Pty Ltd v Hawkesbury City Council
• Re Minister for Immigration and Multicultural and Indigenous Affairs; ex parte Palme
• Osland v Secretary to the Department of Justice
• Csr Ltd v Amaca Pty Ltd
• Insurance Australia trading as NRMA Insurance v Liu
• McCarthy v Harness Racing New South Wales
• Rickard and Others v Allianz Australia Insurance Ltd and Others
• Macedonian Orthodox Community Church St Petka Inc. v His Eminence Petar Diocesan Bishop of Macedonian Orthodox Diocese of Australia and New Zealand
• Hunt Leather Pty Ltd v Transport for NSW
• Strike Australia Pty Ltd v Data Base Corporate Pty Ltd
• Martinus Rail Pty Ltd v Qube RE Services (No 2) Pty Ltd (No 2)
• Alexandria Landfill Pty Ltd v Transport for NSW

CITED in

• Leiataua v Minister for Immigration and Citizenship
• Re William D Ferris v Commissioner of Taxation
• Federal Commissioner of Taxation v Jackson

[See more]

• Commissioner of Taxation v Trail Bros Steel and Plastics Pty Ltd
• Brown v Commissioner of Taxation
• Bat Advocacy Nsw Inc. v Minister for Environment Protection, Heritage and the Arts
• Tax Agents' Board v Bray
• Rio Tinto Ltd v Commissioner of Taxation
• Coutts v Close
• Abeywardane v Minister for Immigration and Multicultural Affairs
• Western Australian Land Authority (Landcorp) v Minister for Sustainability, Environment, Water, Population and Communities
• Kajewski v Commissioner of Taxation
• Harbour Radio Pty Ltd v Australian Communications and Media Authority
• Chippendale Printing Company Pty Ltd v Commissioner of Taxation
• Masuoka v Immigration Review Tribunal
• Szdtz v Minister for Immigration and Citizenship
• Trylow v Commissioner of Taxation
• Lonsdale Sand and Metal Pty Ltd v Commissioner of Taxation
• Szjez v Minister for Immigration and Citizenship
• Archibald Dixon as Trustee for the Dixon Holdsworth Superannuation Fund v Commissioner of Taxation
• Australian Olives Ltd v Livadaras
• Blues Pty Ltd v Deputy Commissioner of Taxation
• Ananda Marga Pracaraka Samgha Ltd (CAN 003 193 897) and Others v Tomar and Others (No 6)
• Mitchell v Bailey (No 2)
• MZYPZ v Minister for Immigration and Citizenship
• Gondarra v Minister for Families, Housing, Community Services and Indigenous Affairs
• Siam Polyethylene Company Ltd v Minister of State for Home Affairs (No 2)
• SZREO v Minister for Immigration
• Yacoub v Commissioner of Taxation
• Commissioner of Taxation v Pacific Dunlop Ltd
• Commissioner of Taxation v Peabody
• Brk (Bris) Pty Ltd v Commissioner of Taxation
• W R Carpenter Holdings Pty Ltd v Commissioner of Taxation; WR Carpenter Australia Pty Ltd v Commissioner of Taxation
• A L Campbell & Company Pty Ltd v Federal Commissioner of Taxation
• Brown v Commissioner of Taxation
• Khilile v Minister for Immigration
• Commissioner of Taxation v Mochkin
• Nadh of 2001 v Minister for Immigration and Multicultural and Indigenous Affairs
• Wakk v Minister for Immigration and Multicultural and Indigenous Affairs
• Wecker v Department of Education Science and Training
• Minister for Immigration and Citizenship v Szlsp
• SZLSP v Minister for Immigration
• Minister for Immigration and Border Protection v Singh and Another
• Amaca Pty Ltd (Under NSW Administered Winding Up) v David Tullipan
• WZAQA v Minister for Immigration
• O’Connor v Zentai
• Zentai v Honourable Brendan O'connor (No 3)
• O'Donoghue v Honourable Brendan O'Connor (No 2)
• Szdxo v Minister for Immigration and Another
• Baranski v Comcare
• Naav v Minister for Immigration and Multicultural and Indigenous Affairs
• A v Independent Commission Against Corruption
• Margaret Cunneen v Independent Commission Against Corruption
• Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
• Minister for Resources and Energy v Gold and Copper Resources Pty Ltd
• Saeed v Minister for Immigration and Citizenship
• Minister for Immigration and Citizenship v Li

REFERRED in

• Azaaf v Minister for Immigration and Citizenship
• Commissioner of Taxation v Rio Tinto Ltd
• Commissioner of Taxation v Queensland Trading and Holding Company Ltd

[See more]

• Hostess Marine Pty Ltd v Commissioner of Taxation
• Deputy Commissioner of Taxation v Richard Walter Pty Ltd
• Federal Commissioner of Taxation v Casuarina Pty Ltd
• Finance Facilities Pty Ltd v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v Patcorp Investments Ltd
• Kolotex Hosiery (Australia) Pty Ltd v Federal Commissioner of Taxation
• Brambles Holdings Ltd v Federal Commissioner of Taxation
• R v Toohey; ex parte Northern Land Council
• Wr Carpenter Holdings Pty Ltd v Commissioner of Taxation
• East Australian Pipeline Pty Ltd v Australian Competition and Consumer Commission
• Singh v Minister for Immigration and Multicultural Affairs
• Telstra Corporation Ltd v Commonwealth
• Minister for Immigration and Ethnic Affairs v Wu Shan Liang

APPLIED in

• Minister for Immigration and Citizenship v Toma
• Collector of Customs v Wallace Laboratories Pty Ltd
• Collector of Customs v Wallace Laboratories Pty Ltd

[See more]

• Tran v Minister for Immigration
• Sidhu v Holmes
• Stuart v Sanderson
• Federal Commissioner of Taxation v Brian Hatch Timber Company (Sales) Pty Ltd

COMMENTED in

• Wr Carpenter Holdings Pty Ltd v Commissioner of Taxation
• Minister for Immigration and Citizenship v SZMDS

FOLLOWED in

• Amway of Australia Pty Ltd v Commonwealth

This document cites

• Perpetual Executors and Trustees Association of Australia Ltd v Federal Commissioner of Taxation
• Pioneer Laundry & Dry Cleaners Ltd v Minister of National Revenue