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Commissioner of Taxation v Qantas Airways Ltd   flag 

[2012] HCATrans 131
High Court of Australia
Australia - Commonwealth
4th June, 2012

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s5, s44
A New Tax System (Goods and Services Tax) Act (Cth) s3.1, s7.5
Civil Aviation (Carriers’ Liability) Act 1959 (Cth)
Taxation Administration Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 149
Commissioner of Taxation v Reliance Carpet Co Pty Ltd [2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 84
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41
Card Protection Plan Ltd v Commissioners of Customs and Excise (No 2) [2001] UKHL 4; [2002] 1 AC 202; [2001] 2 All ER 143; [2001] 1 All ER (Comm) 438; [2001] 2 WLR 329; [2001] STI 151; [2001] BVC 158; [2001] BTC 5083 House of Lords United Kingdom 31 Jan 2001 BAILII flag 39
Burswood Management Ltd v Attorney-General (Cth) [1990] FCA 203; 23 FCR 144; (1990) 94 ALR 220; (1990) 20 ALD 357; [1990] ATPR 41-032 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 104
Brown v Rezitis [1970] HCA 56; (1970) 127 CLR 157; [1971] ALR 317; 45 ALJR 41 High Court of Australia Australia - Commonwealth 18 Dec 1970 AustLII flag 250
67 Page 68 67 Page 68 United Kingdom circa 2001 flag 1

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