Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd

Core Citations

DISTINGUISHES

• Visa International Service Association v Reserve Bank of Australia

REFERS TO

• Hp Mercantile Pty Ltd v Commissioner of Taxation
• Project Blue Sky Inc. v Australian Broadcasting Authority

CONSIDERS

• Yanner v Eaton
• Saga Holidays Ltd v Commissioner of Taxation

CITES

• Re Charge Card Services Ltd
• Re Fitz-Gibbon; Fitz-Gibbon v Inspector General in Bankruptcy
• Collector of Customs v Pozzolanic Enterprises Pty Ltd

[See more]

• Commissioner of Taxation v Amway of Australia Ltd
• Ug Insurances Pty Ltd v Commissioner of Stamp Duties (Nsw)
• Commissioner of Taxation v Orica
• Jack v Smail
• McCaughey v Commissioner of Stamp Duties
• Mutual Pools and Staff Pty Ltd v Commonwealth
• National Provincial Bank Ltd v Hastings Car Mart Ltd
• National Trustees Executors and Agency Company of Australasia Ltd v Federal Commissioner of Taxation
• Palgo Holdings Pty Ltd v Gowans
• R v Toohey;ex parte Meneling Station Pty Ltd
• Hp Mercantile Pty Ltd v Commissioner of Taxation
• Commissioner of Stamp Duties (New South Wales) v Yeend
• Project Blue Sky Inc. v Australian Broadcasting Authority
• Chu Kheng Lim v Minister for Immigration, Local Government and Ethnic Affairs
• Deputy Federal Commissioner of Taxation (South Australia) v Ellis & Clark Ltd
• Clyne v Federal Deputy Commissioner of Taxation
• Commonwealth v Baume
• Water Board v Moustakas
• Coulton v Holcombe
• Lighthouse Philatelics Pty Ltd v Federal Commissioner of Taxation

APPLIES

• Hart v Australian Federal Police

REPORTED OPINION OF in

• [2009] FCA 683
• 187 FCR 398
• 273 ALR 501

CITED in

• AP Group Ltd v Federal Commissioner of Taxation
• Jones v Civil Aviation Safety Authority

DISTINGUISHED in

• Commissioner of Taxation v Noza Holdings Pty Ltd

This document cites

• Palgo Holdings Pty Ltd v Gowans
• Re Charge Card Services Ltd
• Yanner v Eaton
• McCaughey v Commissioner of Stamp Duties
• Lighthouse Philatelics Pty Ltd v Federal Commissioner of Taxation



See all quotations

• Collector of Customs v Pozzolanic Enterprises Pty Ltd
• Re Fitz-Gibbon; Fitz-Gibbon v Inspector General in Bankruptcy
• Hp Mercantile Pty Ltd v Commissioner of Taxation
• Visa International Service Association v Reserve Bank of Australia
• Hart v Australian Federal Police
• Commissioner of Taxation v Amway of Australia Ltd
• Hp Mercantile Pty Ltd v Commissioner of Taxation
• Saga Holidays Ltd v Commissioner of Taxation
• Commonwealth v Baume
• Jack v Smail
• National Provincial Bank Ltd v Hastings Car Mart Ltd
• Clyne v Federal Deputy Commissioner of Taxation
• R v Toohey;ex parte Meneling Station Pty Ltd
• Coulton v Holcombe
• Water Board v Moustakas
• Chu Kheng Lim v Minister for Immigration, Local Government and Ethnic Affairs
• Mutual Pools and Staff Pty Ltd v Commonwealth
• Commissioner of Stamp Duties (New South Wales) v Yeend
• Commissioner of Taxation v Orica
• Deputy Federal Commissioner of Taxation (South Australia) v Ellis & Clark Ltd
• National Trustees Executors and Agency Company of Australasia Ltd v Federal Commissioner of Taxation
• Project Blue Sky Inc. v Australian Broadcasting Authority
• Ug Insurances Pty Ltd v Commissioner of Stamp Duties (Nsw)
• Project Blue Sky Inc. v Australian Broadcasting Authority