Saga Holidays Ltd v Commissioner of Taxation

Core Citations

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COMMENTS

• Beynon and Partners v Commissioners of Customs and Excise
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd

[See more]

• Commissioners of Customs and Excise v Diners Club Ltd
• Commissioners of Customs and Excise v Plantiflor Ltd
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)

DISTINGUISHES

• Burton v Honan
• Commissioners of Customs and Excise v Redrow Group Plc

REFERS TO

• Acp Publishing Pty Ltd v Commissioner of Taxation
• Radaich v Smith
• Cowell v Rosehill Racecourse Company Ltd

[See more]

• Hp Mercantile Pty Ltd v Commissioner of Taxation
• Australian Softwood Forests Pty Ltd v Attorney-General (Nsw) (Ex Rel Corporate Affairs Commission)
• Federal Deputy Commissioner of Taxation v Stewart
• Diethelm Manufacturing Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v B & G Plant Hire Pty Ltd
• Hp Mercantile Pty Ltd v Commissioner of Taxation
• Pmt Partners Pty Ltd (in Liquidation) v Australian National Parks and Wildlife Service

CONSIDERS

• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)

CITES

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioner of Stamp Duties (Queensland) v Livingston
• Commissioner of Stamp Duties (Queensland) v Livingston

[See more]

• Allina Pty Ltd v Federal Commissioner of Taxation
• Beynon and Partners v Commissioners of Customs and Excise
• Scott v Davis
• Inter National Harvester Company of Australia Pty Ltd v Carrigan's Hazeldene Pastoral Company
• Commissioner of Taxation v the Distribution Group Ltd
• Acp Publishing Pty Ltd v Commissioner of Taxation

RELIES UPON

• Card Protection Plan Ltd v Commissioners of Customs and Excise

APPLIES

• Commissioners of Customs and Excise v Plantiflor Ltd
• Save the Ridge Inc. v Commonwealth

REPORTED OPINION OF in

• [2006] FCA 128

CITED in

• ATS Pacific Pty Ltd v Commissioner of Taxation
• AP Group Ltd v Federal Commissioner of Taxation
• Suntory (Aust) Pty Ltd v Commissioner of Taxation

REFERRED in

• Commissioner of Taxation v Qantas Airways Ltd

APPEAL RESOLVED in

• Saga Holidays Ltd v Commissioner of Taxation

AFFIRMED in

• Saga Holidays Ltd v Commissioner of Taxation

This document cites

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• Scott v Davis
• Commissioners of Customs and Excise v Plantiflor Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• Commissioners of Customs and Excise v Diners Club Ltd
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)



See all quotations

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Allina Pty Ltd v Federal Commissioner of Taxation
• Diethelm Manufacturing Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v B & G Plant Hire Pty Ltd
• Hp Mercantile Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v the Distribution Group Ltd
• Commissioner of Stamp Duties (Queensland) v Livingston
• Acp Publishing Pty Ltd v Commissioner of Taxation
• Acp Publishing Pty Ltd v Commissioner of Taxation
• Hp Mercantile Pty Ltd v Commissioner of Taxation
• Save the Ridge Inc. v Commonwealth
• Australian Softwood Forests Pty Ltd v Attorney-General (Nsw) (Ex Rel Corporate Affairs Commission)
• Federal Deputy Commissioner of Taxation v Stewart
• Commissioner of Stamp Duties (Queensland) v Livingston
• Pmt Partners Pty Ltd (in Liquidation) v Australian National Parks and Wildlife Service
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Cowell v Rosehill Racecourse Company Ltd
• Commissioners of Customs and Excise v Plantiflor Ltd
• Burton v Honan
• Inter National Harvester Company of Australia Pty Ltd v Carrigan's Hazeldene Pastoral Company
• Radaich v Smith
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Beynon and Partners v Commissioners of Customs and Excise
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Beynon and Partners v Commissioners of Customs and Excise