Saga Holidays Ltd v Commissioner of Taxation

Core Citations

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RESUELVE RECURSO

• Saga Holidays Ltd v Commissioner of Taxation

DISTINGUISHES

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

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• Sterling Guardian Pty Ltd v Commissioner of Taxation

REFERS TO

• Ward v Northern Territory
• Cowell v Rosehill Racecourse Company Ltd

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• Australian Softwood Forests Pty Ltd v Attorney-General (Nsw) (Ex Rel Corporate Affairs Commission)
• Beynon and Partners v Commissioners of Customs and Excise
• 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

CITES

• Hp Mercantile Pty Ltd v Commissioner of Taxation
• O'grady v Northern Queensland Company Ltd
• Pmt Partners Pty Ltd (in Liquidation) v Australian National Parks and Wildlife Service

APPLIES

• Save the Ridge Inc. v Commonwealth

AFFIRMS

• Saga Holidays Ltd v Commissioner of Taxation

REPORTED OPINION OF in

• 156 FCR 256
• 237 ALR 559

CONSIDERED in

• Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd
• P & N Beverages Australia v Federal Commissioner of Taxation
• Travelex Ltd v Commissioner of Taxation

REFERRED in

• Qantas Airways Ltd v Commissioner of Taxation

CITED in

• Department of Transport (Victoria) v Commissioner of Taxation
• Multiflex Pty Ltd v Commissioner of Taxation
• Brady King Pty Ltd v Commissioner of Taxation

[See more]

• International All Sports v Commissioner of Taxation
• Meridien Marinas Horizon Shores Pty Ltd v Commissioner of Taxation
• MBI Properties Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v Qantas Airways Ltd
• Reliance Carpet Company Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v Secretary to the Department of Transport (Victoria)
• Commissioner of Taxation v Gloxinia Investments (Trustee)
• Swarbrick v Burge

This document cites

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• Diethelm Manufacturing Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v B & G Plant Hire Pty Ltd
• Ward v Northern Territory
• Saga Holidays Ltd v Commissioner of Taxation
• Hp Mercantile Pty Ltd v Commissioner of Taxation



See all quotations

• Sterling Guardian 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
• O'grady v Northern Queensland Company Ltd
• Pmt Partners Pty Ltd (in Liquidation) v Australian National Parks and Wildlife Service
• Cowell v Rosehill Racecourse Company Ltd
• Commissioners of Customs and Excise v Plantiflor Ltd
• Burton v Honan
• Beynon and Partners v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Redrow Group Plc