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Albrecht v Commissioner of Taxation   flag  4

[2014] FCAFC 176; (2014) 228 FCR 177; (2014) 315 ALR 231; (2014) 100 ATR 145
Federal Court of Australia
Australia - Commonwealth
19th December, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Save Our Strathbogie Forest Inc v Secretary to the Department of Energy, Environment and Climate Action [2024] FCA 317 Federal Court of Australia Australia - Commonwealth 2 Apr 2024 AustLII flag 2
Rogers and Commissioner of Taxation (Taxation) [2021] AATA 4478 Administrative Appeals Tribunal Australia 1 Dec 2021 AustLII flag
Brown v Queensland [2020] FCA 1614 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 1
Spence v Queensland [2019] HCA 15; (2019) 268 CLR 355; (2019) 367 ALR 587; (2019) 93 ALJR 643 High Court of Australia Australia - Commonwealth 15 May 2019 AustLII flag 52

Legislation Cited

Legislation Name Provision
Constitution
Native Title Act 1993 (Cth)
Superannuation Contributions Tax (Assessment and Collection) Act 1997 (Cth)
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth)
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Income Tax Assessment Regulations 1997 (Cth)
Industrial Relations Act 1979 (WA)
Police Act 1892 (WA) s5, s6
Salaries and Allowances Act 1975 (WA) s5, s5A, s7
State Superannuation Act 2000 (WA)
Police Force Regulations 1979 (WA)
Salaries and Allowances Regulations 1975 (WA)
State Superannuation Regulations 2001 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Albrecht v Commissioner of Taxation [2013] FCA 1248 Federal Court of Australia Australia - Commonwealth 22 Nov 2013 AustLII flag 1
Fortescue Metals Group Ltd v Commonwealth [2013] HCA 34; (2013) 250 CLR 548; (2013) 300 ALR 26; 89 ATR 1; 87 ALJR 935 High Court of Australia Australia - Commonwealth 7 Aug 2013 AustLII flag 27
Clarke v FCT [2009] HCA 33; (2009) 240 CLR 272; (2009) 258 ALR 623; (2009) 83 ALJR 1044; (2009) 72 ATR 868 High Court of Australia Australia - Commonwealth 2 Sep 2009 AustLII flag 57
Bayside City Council v Telstra Corporation Ltd; Moreland City Council v Optus Vision Pty Ltd; Warringah Council v Optus Vision Pty Ltd; Hurstville City Council v Telstra Corporation Ltd [2004] HCA 19; (2004) 216 CLR 595; (2004) 206 ALR 1; (2004) 78 ALJR 704; (2004) 133 LGERA 65 High Court of Australia Australia - Commonwealth 28 Apr 2004 AustLII flag 59
Austin v Commonwealth [2003] HCA 3; (2003) 215 CLR 185; (2003) 195 ALR 321; (2003) 77 ALJR 491; (2003) 24 Leg Rep 22; 51 ATR 654 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 191
Western Australia v Commonwealth [1995] HCA 47; (1995) 183 CLR 373; (1995) 128 ALR 1; (1995) 69 ALJR 309; [1995] EOC 92-687 High Court of Australia Australia - Commonwealth 16 Mar 1995 AustLII flag 548
Australian Education Union, Re; Ex parte Victoria (AEU case) [1995] HCA 71; (1995) 184 CLR 188; (1995) 128 ALR 609; (1995) 69 ALJR 451; (1995) 58 IR 431; (1995) 7 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1995 AustLII flag 263
Queensland Electricity Commission v Commonwealth [1985] HCA 56; (1985) 159 CLR 192; (1985) 61 ALR 1; (1985) 58 LGRA 1; (1985) 11 IR 376; (1985) 59 ALJR 699 High Court of Australia Australia - Commonwealth 5 Sep 1985 AustLII flag 179
Attorney-General for New South Wales v Perpetual Trustee Co Ltd [1955] HCA 9; (1955) 92 CLR 113; [1955] ALR 469 High Court of Australia Australia - Commonwealth circa 1955 AustLII flag 87
Melbourne Corporation v Commonwealth [1947] HCA 26; (1947) 74 CLR 31; [1947] ALR 377; (1947) 21 ALJR 188 High Court of Australia Australia - Commonwealth 13 Aug 1947 AustLII flag 435
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 821
Coomber v Justices of Berks [1883] UKHL TC_2_1; (1883) 9 AC 61 House of Lords United Kingdom 3 Dec 1883 BAILII flag 42

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