Question:
<citphrase id="cp0.0">cited from="[2005] FCAFC 189">statutes</citphrase>
<citphrase id="cp0.1">cited from="[2005] FCAFC 189">delegated legislation</citphrase>
<citphrase id="cp0.2">cited from="[2005] FCAFC 189">validity</citphrase>
<citphrase id="cp0.3">cited from="[2005] FCAFC 189">whether cl 5(1)(k) identified "specified behaviour" as required</citphrase>
<citphrase id="cp0.4">cited from="[2005] FCAFC 189">whether ministerial determination inconsistent with or repugnant to empowering act</citphrase>
<citphrase id="cp0.5">cited from="[2005] FCAFC 189">use of the term "has a meaning affected by"</citphrase>
<citphrase id="cp0.6">cited from="[2005] FCAFC 189">whether extended definition of "misbehaviour" in cl 5(1)(k) of ministerial determination so broad as to lack reasonable proportionality</citphrase>
<citphrase id="cp0.7">cited from="[2005] FCAFC 189">whether cl 5(1)(k) contravened racial discrimination act 1975 (cth)</citphrase>
<citphrase id="cp0.8">cited from="[2005] FCAFC 189">whether cl 5(1)(k) should be severed rather than read down  administrative law</citphrase>
<citphrase id="cp0.9">cited from="[2005] FCAFC 189">decision by minister to suspend atsic commissioner</citphrase>
<citphrase id="cp0.10">cited from="[2005] FCAFC 189">meaning of "misbehaviour"</citphrase>
<citphrase id="cp0.11">cited from="[2005] FCAFC 189">relationship to duties and requirements of atsic commissioners</citphrase>
<citphrase id="cp0.12">cited from="[2005] FCAFC 189">whether failure to take into account a relevant consideration</citphrase>
<citphrase id="cp0.13">cited from="[2005] FCAFC 189">whether jurisdictional error</citphrase>
<citphrase id="cp1.0">cited from="[2000] FCA 377">migration</citphrase>
<citphrase id="cp1.1">cited from="[2000] FCA 377">migration regulations</citphrase>
<citphrase id="cp1.2">cited from="[2000] FCA 377">s 412 provides for time within which application for review of decision of minister to be prescribed</citphrase>
<citphrase id="cp1.3">cited from="[2000] FCA 377">reg 4.31 prescribes time limits for such applications</citphrase>
<citphrase id="cp1.4">cited from="[2000] FCA 377">reg 5.03 deems notification of minister's decision to have been received seven days after it was dated in certain circumstances</citphrase>
<citphrase id="cp1.5">cited from="[2000] FCA 377">whether reg 5.03 may operate to abridge time periods prescribed by reg 4.31</citphrase>
<citphrase id="cp1.6">cited from="[2000] FCA 377">whether reg 5.03 may operate effectively to nullify right of review granted by s 412</citphrase>
<citphrase id="cp1.7">cited from="[2000] FCA 377">whether reg 5.03 valid exercise of regulation making power.</citphrase>
<citphrase id="cp3.0">cited from="[1995] TASSC 95">employment law</citphrase>
<citphrase id="cp3.1">cited from="[1995] TASSC 95">the contract of service and rights, duties and liabilities as between employer and employee</citphrase>
<citphrase id="cp3.2">cited from="[1995] TASSC 95">liability of employer for injury to employee at common law</citphrase>
<citphrase id="cp3.3">cited from="[1995] TASSC 95">safe and adequate plant and appliances</citphrase>
<citphrase id="cp3.4">cited from="[1995] TASSC 95">tree pruner falling from tree</citphrase>
<citphrase id="cp3.5">cited from="[1995] TASSC 95">whether means which would have protected employee reasonably open to employer.   employment law</citphrase>
<citphrase id="cp3.6">cited from="[1995] TASSC 95">the contract of service and rights, duties and liabilities as between employer and employee</citphrase>
<citphrase id="cp3.7">cited from="[1995] TASSC 95">liability of employer for injury to employee at common law</citphrase>
<citphrase id="cp3.8">cited from="[1995] TASSC 95">supervision and instruction</citphrase>
<citphrase id="cp3.9">cited from="[1995] TASSC 95">duty to give warning</citphrase>
<citphrase id="cp3.10">cited from="[1995] TASSC 95">extent of when danger obvious.   statutes</citphrase>
<citphrase id="cp3.11">cited from="[1995] TASSC 95">by-laws and regulations</citphrase>
<citphrase id="cp3.12">cited from="[1995] TASSC 95">validity</citphrase>
<citphrase id="cp3.13">cited from="[1995] TASSC 95">unreasonableness</citphrase>
<citphrase id="cp3.14">cited from="[1995] TASSC 95">whether an independent test of validity</citphrase>
<citphrase id="cp3.15">cited from="[1995] TASSC 95">test of reasonable proportionality</citphrase>
<citphrase id="cp3.16">cited from="[1995] TASSC 95">validity of regulation imposing absolute duty on employer to make premises safe.</citphrase>
<citphrase id="cp4.0">cited from="[1993] FCA 366">fish and fisheries</citphrase>
<citphrase id="cp4.1">cited from="[1993] FCA 366">export of prescribed goods</citphrase>
<citphrase id="cp4.2">cited from="[1993] FCA 366">licensing system</citphrase>
<citphrase id="cp4.3">cited from="[1993] FCA 366">abalone</citphrase>
<citphrase id="cp4.4">cited from="[1993] FCA 366">export permit</citphrase>
<citphrase id="cp4.5">cited from="[1993] FCA 366">whether permit properly suspended and then revoked</citphrase>
<citphrase id="cp4.6">cited from="[1993] FCA 366">construction and validity of delegated legislation.  statutes</citphrase>
<citphrase id="cp4.7">cited from="[1993] FCA 366">delegated legislation</citphrase>
<citphrase id="cp4.8">cited from="[1993] FCA 366">validity</citphrase>
<citphrase id="cp4.9">cited from="[1993] FCA 366">criteria</citphrase>
<citphrase id="cp4.10">cited from="[1993] FCA 366">reasonableness</citphrase>
<citphrase id="cp4.11">cited from="[1993] FCA 366">proportionality.</citphrase>
<citphrase id="cp5.0">cited from="[1993] FCA 45">administrative law</citphrase>
<citphrase id="cp5.1">cited from="[1993] FCA 45">fisheries and fishing rights</citphrase>
<citphrase id="cp5.2">cited from="[1993] FCA 45">implementation of a plan of management</citphrase>
<citphrase id="cp5.3">cited from="[1993] FCA 45">whether the determination constituting the implementation was an administrative or legislative act</citphrase>
<citphrase id="cp5.4">cited from="[1993] FCA 45">statutory interpretation</citphrase>
<citphrase id="cp5.5">cited from="[1993] FCA 45">use of a formula for the allocation of quota</citphrase>
<citphrase id="cp5.6">cited from="[1993] FCA 45">formula containing a statistical fallacy that produced an irrational or absurd result</citphrase>
<citphrase id="cp5.7">cited from="[1993] FCA 45">irrationality in the sense of wednesbury unreasonableness</citphrase>
<citphrase id="cp5.8">cited from="[1993] FCA 45">consequence flowing from such a finding.</citphrase>
<citphrase id="cp6.0">cited from="[1989] HCA 3">town and country planning</citphrase>
<citphrase id="cp6.1">cited from="[1989] HCA 3">regulations</citphrase>
<citphrase id="cp6.2">cited from="[1989] HCA 3">regulation, control or prohibition of use of land within watershed so as to cause deterioration or pollution of water</citphrase>
<citphrase id="cp6.3">cited from="[1989] HCA 3">regulation prohibiting construction of piggery, zoo or feedlot in watershed</citphrase>
<citphrase id="cp6.4">cited from="[1989] HCA 3">validity</citphrase>
<citphrase id="cp6.5">cited from="[1989] HCA 3">whether regulation impliedly repealed by subsequent planning statute prohibiting development of land without consent</citphrase>
<citphrase id="cp6.6">cited from="[1989] HCA 3">waterworks act 1932 (sa), s. 10(1)xxiv</citphrase>
<citphrase id="cp6.7">cited from="[1989] HCA 3">waterworks regulations 1974 (sa), reg. 37.2</citphrase>
<citphrase id="cp6.8">cited from="[1989] HCA 3">planning act 1982 (sa), s. 47.</citphrase>
<citphrase id="cp7.0">cited from="[1953] HCA 61">melbourne harbor trust</citphrase>
<citphrase id="cp7.1">cited from="[1953] HCA 61">regulation</citphrase>
<citphrase id="cp7.2">cited from="[1953] HCA 61">validity</citphrase>
<citphrase id="cp7.3">cited from="[1953] HCA 61">prohibition against holding meeting or addressing assemblage within port of melbourne without written consent of commissioners</citphrase>
<citphrase id="cp7.4">cited from="[1953] HCA 61">statutory power to make regulations</citphrase>
<citphrase id="cp7.5">cited from="[1953] HCA 61">for improvement and management of port</citphrase>
<citphrase id="cp7.6">cited from="[1953] HCA 61">relating to conduct and behaviour of certain persons resorting to the port</citphrase>
<citphrase id="cp7.7">cited from="[1953] HCA 61">generally for carrying out objects and purposes of act</citphrase>
<citphrase id="cp7.8">cited from="[1953] HCA 61">melbourne harbor trust act 1928 (vict.) (no. 3733) s. 138 (i) (q)</citphrase>
<citphrase id="cp7.9">cited from="[1953] HCA 61">melbourne harbor trust regulations 1951, reg. 275 (36).</citphrase>
</citphrases>
<citances>
<sentence from="[2010] SASCFC 23" id="cs0">Delegated legislation may be held invalid either because it is an unreasonable exercise of the authorising power, or because it is not reasonably proportionate to the purpose sought to be achieved by the enabling legislation. [4] There is a considerable overlap between these two grounds of invalidity [5] and the parties' submissions on the present appeal did not really distinguish between them. A number of the authorities were reviewed recently by Besanko J in Guo v Minister for Immigration and Citizenship [6]  Delegated legislation may be held invalid either because it is an unreasonable exercise of the authorising power, or because it is not reasonably proportionate to the purpose sought to be achieved by the enabling legislation. [4] There is a considerable overlap between these two grounds of invalidity [5] and the parties' submissions on the present appeal did not really distinguish between them. A number of the authorities were reviewed recently by Besanko J in Guo v Minister for Immigration and Citizenship [6]  Controlled Substances Act 1984 (SA) s 4 , s 32 and s 63 ; Controlled Substances (Serious Drug Offences) Amendment Act 2005 (SA) s 4 and s 14; Controlled Substances (Controlled Drugs, Precursors and Cannabis) Amendment Act 2008 (SA) s 4(3); Controlled Substances (General) Regulations 2000 (SA) reg 6, Sch 1 and Sch 2; Narcotic and Psychotropic Drugs Act 1934 (SA) s 5; Controlled Substances (Prohibited Substances) Regulations 2000 (SA) reg 6 and Sch 2; Controlled Substances (Poisons) Regulations 1996 (SA) reg 31K and Sch KA, referred to. Dib  Dib v The Queen (1991) 52 A Crim R 64 ; State of South Australia v Tanner [1989] HCA 3 ; (1988) 166 CLR 161 ; Williams v Melbourne Corporation [1933] HCA 56 ; (1933) 49 CLR 142 ; Minister for Resources v Dover Fisheries [1993] FCA 366 ; (1993) 116 ALR 54 ; Mixnam's Properties Ltd v Chertsey UDC [1964] 1 QB 214 ; R v Turner (1980) 24 SASR 217 , discussed. R v GNN [2000] SASC 447 ; (2000) 78 SASR 293 ; R v Zampogna [2003] SASC 75 ; (2003) 85 SASR 56 ; R v Granger [2004] SASC 156 ; De Silva v Minister for Immigration and Multicultural Affairs (1998) 89 FCR 502 ; Guo v Minister for Immigration and Citizenship [2009] FCA 356 ; (2009) 176 FCR 83 ; R v Mason [2000] SASC 161 ; (2000) 77 SASR 105 ; R v Frangos (1979) 21 SASR 331 ; Lai v The Queen (1990) WAR 151 ; He Kaw Teh v The Queen ; [1985] HCA 43 ; (1985) 157 CLR 523 ; R v Moubarak (2002) 219 LSJS 276 ; R v Davis (1990) 50 A Crim R 55 ; Moors v Burke [1919] HCA 32 ; (1919) 26 CLR 265 ; Borrillo v Bartlett [1966] SASR 286 ; R v Wan [2003] NSWCCA 225 ; (2003) 140 A Crim R 513 , considered. WORDS AND PHRASES CONSIDERED/DEFINED

"possession", "joint possession", "acting in concert", "validity of regulations", "disproportionate to the purposes of the enabling legislation", "trafficable quantity"

 R v NGUYEN
 [2010] SASCFC 23

 Court of Criminal Appeal: Vanstone, White and Kelly JJ

 VANSTONE and KELLY JJ: This is an appeal against the conviction of the appellant by verdict of a jury of two counts of trafficking in a controlled drug contrary to s 32(3) of the Controlled Substances Act 1984 (SA) ("CSA").  The final matter to note before turning more specifically to the appellant's submissions is the stringency of the test of unreasonableness which the courts apply in this context. Diplock LJ in Mixnam's Properties Ltd v Chertsey UDC [17] expressed the proper approach in a way which has been followed by a number of Australian authorities:

 Thus, the kind of unreasonableness which invalidates a by-law is not the antonym of "reasonableness" in a sense in which that expression is used in the common law, but such manifest arbitrariness, in justice or partiality that a court would say "Parliament never intended to give authority to make such rules; they are unreasonable and ultra vires ". [18]

Thus a litigant who claims that delegated legislation is invalid on the grounds of unreasonableness faces a formidable task. The cases in which delegated legislation have been held to be invalid on these grounds are rare. [19]
 </sentence>
</citances>
<legistitles>
<title id="l0">ACTS INTERPRETATION ACT 1901 </title>
<title id="l1">MIGRATION ACT 1958 </title>
<title id="l2">MIGRATION ACT 1958 - SECT 5 Interpretation</title>
<title id="l3">MIGRATION ACT 1958 - SECT 31 Classes of visas</title>
<title id="l4">MIGRATION ACT 1958 - SECT 40 Circumstances for granting visas</title>
<title id="l5">MIGRATION ACT 1958 - SECT 48 Non-citizen refused a visa or whose visa cancelled may only apply for particular visas</title>
<title id="l6">MIGRATION ACT 1958 - SECT 501 Refusal or cancellation of visa on character grounds</title>
<title id="l7">MIGRATION ACT 1958 - SECT 504 Regulations</title>
<title id="l8">FEDERAL COURT RULES </title>
<title id="l9">MIGRATION REGULATIONS 1994 </title>
<title id="l10">MIGRATION REGULATIONS 1994 - REG 2.12 Certain non-citizens whose applications refused in Australia (Act, s 48)</title>
</legistitles>
</case>


Question:
<citphrase id="cp0.0">cited from="[2006] FCAFC 88">taxes and duties</citphrase>
<citphrase id="cp0.1">cited from="[2006] FCAFC 88">income tax and related legislation</citphrase>
<citphrase id="cp0.2">cited from="[2006] FCAFC 88">income tax assessment act 1936 (cth)</citphrase>
<citphrase id="cp0.3">cited from="[2006] FCAFC 88">prompt recovery, through estimates and payment agreements, of certain amounts not remitted</citphrase>
<citphrase id="cp0.4">cited from="[2006] FCAFC 88">where commissioner empowered to make estimate of amount</citphrase>
<citphrase id="cp0.5">cited from="[2006] FCAFC 88">where making of estimate created liability upon company</citphrase>
<citphrase id="cp0.6">cited from="[2006] FCAFC 88">where obligation imposed upon directors to cause company to pay estimate or enter administration or be wound up</citphrase>
<citphrase id="cp0.7">cited from="[2006] FCAFC 88">where obligation enforced by penalty imposed upon directors</citphrase>
<citphrase id="cp0.8">cited from="[2006] FCAFC 88">where commissioner not entitled to recover penalty unless statutory notice given</citphrase>
<citphrase id="cp0.9">cited from="[2006] FCAFC 88">whether decision to give notice reviewable under the administrative decisions (judicial review) act 1977 (cth).</citphrase>
<citphrase id="cp1.0">cited from="[2005] HCA 7">griffith university v tang  administrative law</citphrase>
<citphrase id="cp1.1">cited from="[2005] HCA 7">judicial review</citphrase>
<citphrase id="cp1.2">cited from="[2005] HCA 7">exclusion of respondent from phd candidature programme conducted by appellant</citphrase>
<citphrase id="cp1.3">cited from="[2005] HCA 7">where appellant is a body created by statute</citphrase>
<citphrase id="cp1.4">cited from="[2005] HCA 7">power of appellant to function as a university and to confer higher education awards derived from statute</citphrase>
<citphrase id="cp1.5">cited from="[2005] HCA 7">whether exclusion was a decision to which the judicial review act 1991 (q) applied</citphrase>
<citphrase id="cp1.6">cited from="[2005] HCA 7">whether exclusion was a decision made under an enactment</citphrase>
<citphrase id="cp1.7">cited from="[2005] HCA 7">relevance of nature of relationship subsisting between parties.</citphrase>
<citphrase id="cp2.0">cited from="[2004] FCA 109">jurisdiction</citphrase>
<citphrase id="cp2.1">cited from="[2004] FCA 109">federal jurisdiction</citphrase>
<citphrase id="cp2.2">cited from="[2004] FCA 109">s 39b(1a)(c) of the judiciary act 1903 (cth)</citphrase>
<citphrase id="cp2.3">cited from="[2004] FCA 109">challenge to the jurisdiction of the federal court</citphrase>
<citphrase id="cp2.4">cited from="[2004] FCA 109">whether notice of objection to competency apt to raise critical issue</citphrase>
<citphrase id="cp2.5">cited from="[2004] FCA 109">whether proceeding a 'matter' arising under a law made by the parliament</citphrase>
<citphrase id="cp2.6">cited from="[2004] FCA 109">relation between 'standing' and 'matter'</citphrase>
<citphrase id="cp5.0">cited from="[2000] HCA 33">residual assco group limited v spalvins  constitutional law (cth)</citphrase>
<citphrase id="cp5.1">cited from="[2000] HCA 33">state law providing for order that a proceeding commenced in a federal court be treated as a proceeding in the supreme court</citphrase>
<citphrase id="cp5.2">cited from="[2000] HCA 33">whether state law invalid by reason of interference with the procedures of a federal court after order by that court that it had no jurisdiction</citphrase>
<citphrase id="cp5.3">cited from="[2000] HCA 33">state law not invalid.  high court and federal judiciary</citphrase>
<citphrase id="cp5.4">cited from="[2000] HCA 33">federal court and family court</citphrase>
<citphrase id="cp5.5">cited from="[2000] HCA 33">original jurisdiction conferred under cross-vesting legislation of the commonwealth held to be invalid in a previous decision</citphrase>
<citphrase id="cp5.6">cited from="[2000] HCA 33">original jurisdiction also conferred under other laws of the commonwealth</citphrase>
<citphrase id="cp5.7">cited from="[2000] HCA 33">jurisdiction to make an order staying for want of jurisdiction a matter commenced under invalid cross-vesting legislation</citphrase>
<citphrase id="cp5.8">cited from="[2000] HCA 33">whether exercising jurisdiction conferred under invalid cross-vesting legislation or under other laws of the commonwealth in making the order</citphrase>
<citphrase id="cp5.9">cited from="[2000] HCA 33">whether issue arises as to whether an order made under invalid legislation is a nullity or voidable.  procedure</citphrase>
<citphrase id="cp5.10">cited from="[2000] HCA 33">courts</citphrase>
<citphrase id="cp5.11">cited from="[2000] HCA 33">supreme courts of the states and federal courts</citphrase>
<citphrase id="cp5.12">cited from="[2000] HCA 33">state law provided for supreme court to make an order that a proceeding commenced in a federal court in respect of which that federal court had made an order that it had no jurisdiction be treated as a proceeding in the supreme court</citphrase>
<citphrase id="cp5.13">cited from="[2000] HCA 33">effect of state law.</citphrase>
<citphrase id="cp7.0">cited from="[1990] HCA 33">administrative law (cth)</citphrase>
<citphrase id="cp7.1">cited from="[1990] HCA 33">judicial review</citphrase>
<citphrase id="cp7.2">cited from="[1990] HCA 33">decision of administrative character made under enactment</citphrase>
<citphrase id="cp7.3">cited from="[1990] HCA 33">conduct engaged in for purpose of making decision</citphrase>
<citphrase id="cp7.4">cited from="[1990] HCA 33">review of decisions and conduct</citphrase>
<citphrase id="cp7.5">cited from="[1990] HCA 33">ambit</citphrase>
<citphrase id="cp7.6">cited from="[1990] HCA 33">grounds</citphrase>
<citphrase id="cp7.7">cited from="[1990] HCA 33">administrative decisions (judicial review) act 1977 (cth), ss. 3 , 5 , 6 .  broadcasting and television</citphrase>
<citphrase id="cp7.8">cited from="[1990] HCA 33">commercial broadcasting licences</citphrase>
<citphrase id="cp7.9">cited from="[1990] HCA 33">australian broadcasting tribunal</citphrase>
<citphrase id="cp7.10">cited from="[1990] HCA 33">power to suspend or revoke licence if satisfied that licensee no longer fit and proper person to hold licence</citphrase>
<citphrase id="cp7.11">cited from="[1990] HCA 33">controller of licensee not fit and proper person</citphrase>
<citphrase id="cp7.12">cited from="[1990] HCA 33">whether licensee fit and proper</citphrase>
<citphrase id="cp7.13">cited from="[1990] HCA 33">conduct before commencement of licence period</citphrase>
<citphrase id="cp7.14">cited from="[1990] HCA 33">broadcasting act 1942 (cth), s. 88.</citphrase>
<citphrase id="cp8.0">cited from="[1981] FCA 85">administrative decisions (judicial review) act</citphrase>
<citphrase id="cp8.1">cited from="[1981] FCA 85">relief sought in report of failure of candidate by board of examiners of patent attorneys</citphrase>
<citphrase id="cp8.2">cited from="[1981] FCA 85">challenge to competency</citphrase>
<citphrase id="cp8.3">cited from="[1981] FCA 85">meaning of "decision", "administrative character" and "under an enactment"  0.54, r.4 federal court rules  secns 3, 5, administrative decisions (judicial review) act 1977  administrative law</citphrase>
<citphrase id="cp8.4">cited from="[1981] FCA 85">judicial review</citphrase>
<citphrase id="cp8.5">cited from="[1981] FCA 85">board of examiners of patent-attorneys</citphrase>
<citphrase id="cp8.6">cited from="[1981] FCA 85">examination set by board</citphrase>
<citphrase id="cp8.7">cited from="[1981] FCA 85">failure of candidate at examination</citphrase>
<citphrase id="cp8.8">cited from="[1981] FCA 85">request by applicant for copy of his examination papers</citphrase>
<citphrase id="cp8.9">cited from="[1981] FCA 85">challenge to competency</citphrase>
<citphrase id="cp8.10">cited from="[1981] FCA 85">meaning of "decision", "administrative character", "under an enactment"</citphrase>
<citphrase id="cp8.11">cited from="[1981] FCA 85">administrative decisions (judicial review) act 1977 (cth), ss. 3 , 5 , 6 , 13</citphrase>
<citphrase id="cp8.12">cited from="[1981] FCA 85">federal court rules , o. 54, r. 4. the applicant had been a candidate for admission as a patent-attorney. he sat for three subjects in an examination and was notified that he had failed in two of them. he requested a statement of reasons under s. 13 of the administrative decisions (judicial review) act 1977 (the act) and also, inter alia, sought copies of his answers to the papers in which he had failed. lengthy reasons for his failure were provided, but the board of examiners refused to furnish him with copies of his answers.</citphrase>
<citphrase id="cp9.0">cited from="[1980] FCA 87">appeal</citphrase>
<citphrase id="cp9.1">cited from="[1980] FCA 87">administrative appeals tribunal</citphrase>
<citphrase id="cp9.2">cited from="[1980] FCA 87">application for review from decision of director-general of social services</citphrase>
<citphrase id="cp9.3">cited from="[1980] FCA 87">appeal to federal court of australia from "decision" of tribunal</citphrase>
<citphrase id="cp9.4">cited from="[1980] FCA 87">competence of appeal from preliminary ruling of tribunal that it has jurisdiction to review decision</citphrase>
<citphrase id="cp9.5">cited from="[1980] FCA 87">competence of appeal from an interim order of tribunal staying operation of decision</citphrase>
<citphrase id="cp9.6">cited from="[1980] FCA 87">what constitutes a "decision" of the tribunal</citphrase>
<citphrase id="cp9.7">cited from="[1980] FCA 87">jurisdiction of federal court</citphrase>
<citphrase id="cp9.8">cited from="[1980] FCA 87">power to make interim order.</citphrase>
<citphrase id="cp10.0">cited from="[1979] HCA 6">constitutional law (cth)</citphrase>
<citphrase id="cp10.1">cited from="[1979] HCA 6">powers of commonwealth parliament</citphrase>
<citphrase id="cp10.2">cited from="[1979] HCA 6">trading corporations</citphrase>
<citphrase id="cp10.3">cited from="[1979] HCA 6">incorporated football club and football league</citphrase>
<citphrase id="cp10.4">cited from="[1979] HCA 6">purpose of formation</citphrase>
<citphrase id="cp10.5">cited from="[1979] HCA 6">activities</citphrase>
<citphrase id="cp10.6">cited from="[1979] HCA 6">interstate trade and commerce</citphrase>
<citphrase id="cp10.7">cited from="[1979] HCA 6">clearance of football player from club in one state to play for club in another state</citphrase>
<citphrase id="cp10.8">cited from="[1979] HCA 6">the constitution (63  64 vict. c. 12), ss. 51 (i.), (xx.)</citphrase>
<citphrase id="cp10.9">cited from="[1979] HCA 6">trade practices act 1974 (cth), ss 4 (1), 6 , 45 (2), 80 (1) (d), (h)</citphrase>
<citphrase id="cp10.10">cited from="[1979] HCA 6">associations incorporation act, 1895-1969 (w.a.), ss. 2, 3, 6</citphrase>
<citphrase id="cp10.11">cited from="[1979] HCA 6">associations incorporation act, 1956 (s.a.), ss. 4, 12.  prohibition</citphrase>
<citphrase id="cp10.12">cited from="[1979] HCA 6">federal court of australia</citphrase>
<citphrase id="cp10.13">cited from="[1979] HCA 6">jurisdictional facts</citphrase>
<citphrase id="cp10.14">cited from="[1979] HCA 6">right of appeal to high court</citphrase>
<citphrase id="cp10.15">cited from="[1979] HCA 6">relevance to prohibition</citphrase>
<citphrase id="cp10.16">cited from="[1979] HCA 6">court's discretion</citphrase>
<citphrase id="cp10.17">cited from="[1979] HCA 6">the constitution (63  64 vict. c. 12), ss. 75 (v.), 76</citphrase>
<citphrase id="cp10.18">cited from="[1979] HCA 6">judiciary act 1903 (cth) ss. 33 (1), 38 , 40</citphrase>
<citphrase id="cp10.19">cited from="[1979] HCA 6">federal court of australia act 1976 (cth), ss. 5 (2), 19 (1), 32 (1), 33</citphrase>
<citphrase id="cp10.20">cited from="[1979] HCA 6">trade practices act 1974 (cth), s. 163a.</citphrase>
</citphrases>
<citances>
</citances>
<legistitles>
<title id="l0">ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977 </title>
<title id="l1">ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977 - SECT 3 Interpretation</title>
<title id="l2">ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977 - SECT 5 Applications for review of decisions</title>
<title id="l3">ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977 - SECT 6 Applications for review of conduct related to making of decisions</title>
<title id="l4">ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977 - SECT 8 Jurisdiction of Federal Court of Australia and Federal Magistrates Court</title>
<title id="l5">A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 </title>
<title id="l6">A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 </title>
<title id="l7">A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 </title>
<title id="l8">CUSTOMS ACT 1901 </title>
<title id="l9">CUSTOMS TARIFF ACT 1995 </title>
<title id="l10">EXCISE ACT 1901 </title>
<title id="l11">FRINGE BENEFITS TAX ASSESSMENT ACT 1986 </title>
<title id="l12">FUEL TAX ACT 2006 </title>
<title id="l13">INCOME TAX ASSESSMENT ACT 1936 </title>
<title id="l14">INCOME TAX ASSESSMENT ACT 1936 - SECT 264 Commissioner may require information and evidence</title>
<title id="l15">INCOME TAX ASSESSMENT ACT 1997 </title>
<title id="l16">PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 </title>
<title id="l17">SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 </title>
<title id="l18">TAXATION ADMINISTRATION ACT 1953 </title>
<title id="l19">TAXATION ADMINISTRATION ACT 1953 - SECT 8C Failure to comply with requirements under taxation law</title>
<title id="l20">TAXATION ADMINISTRATION ACT 1953 - SECT 10 Service of summons by post</title>
<title id="l21">TAXATION ADMINISTRATION ACT 1953 - SECT 14ZY Commissioner to decide taxation objections</title>
<title id="l22">TRUST RECOUPMENT TAX ASSESSMENT ACT 1985 </title>
<title id="l23">FEDERAL COURT RULES </title>
<title id="l24">PRIVACY AMENDMENT (PRIVATE SECTOR) ACT 2000 NO. 155, 2000 </title>
<title id="l25">TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 </title>
</legistitles>
</case>


Question:
<citphrase id="cp0.0">cited from="[2007] FMCA 1511">industrial law</citphrase>
<citphrase id="cp0.1">cited from="[2007] FMCA 1511">application for the enforcement of award</citphrase>
<citphrase id="cp0.2">cited from="[2007] FMCA 1511">interpretation of award</citphrase>
<citphrase id="cp0.3">cited from="[2007] FMCA 1511">ambiguity</citphrase>
<citphrase id="cp0.4">cited from="[2007] FMCA 1511">pro rata long service leave on termination.</citphrase>
<citphrase id="cp1.0">cited from="[2006] FCA 813">workplace relations</citphrase>
<citphrase id="cp1.1">cited from="[2006] FCA 813">award</citphrase>
<citphrase id="cp1.2">cited from="[2006] FCA 813">interpretation of award</citphrase>
<citphrase id="cp1.3">cited from="[2006] FCA 813">classification</citphrase>
<citphrase id="cp1.4">cited from="[2006] FCA 813">approach to interpretation</citphrase>
<citphrase id="cp1.5">cited from="[2006] FCA 813">patrol officer employed by local authority</citphrase>
<citphrase id="cp1.6">cited from="[2006] FCA 813">whether employed as community services officer (welfare and ancillary services) or as 'officer or employee'</citphrase>
<citphrase id="cp1.7">cited from="[2006] FCA 813">whether contract of employment providing for 40 hours breaches award or certified agreement specifying 38 ordinary hours per week</citphrase>
<citphrase id="cp1.8">cited from="[2006] FCA 813">contract incorporating payment of overtime</citphrase>
<citphrase id="cp1.9">cited from="[2006] FCA 813">no breach</citphrase>
<citphrase id="cp1.10">cited from="[2006] FCA 813">order for payment of disbursements</citphrase>
<citphrase id="cp1.11">cited from="[2006] FCA 813">whether authorised by workplace relations act 1996 (cth)</citphrase>
<citphrase id="cp2.0">cited from="[1993] FCA 51">industrial law</citphrase>
<citphrase id="cp2.1">cited from="[1993] FCA 51">interpretation of award</citphrase>
<citphrase id="cp2.2">cited from="[1993] FCA 51">interpretation of order varying the metal industry award 1984 part ii by insertion of new cl. 30 "introduction of change" and new cl. 31 "redundancy"</citphrase>
<citphrase id="cp2.3">cited from="[1993] FCA 51">cl. 31 providing entitlement to severance pay where "an employer has made a definite decision that the employer no longer wishes the job the employee has been doing done by anyone"</citphrase>
<citphrase id="cp2.4">cited from="[1993] FCA 51">whether word "wishes" denotes employer's subjective desire to retrench employee or merely "objective" cessation of employer's wish to have the job done by anyone</citphrase>
<citphrase id="cp2.5">cited from="[1993] FCA 51">whether employee entitled to severance pay on redundancy</citphrase>
<citphrase id="cp2.6">cited from="[1993] FCA 51">whether permissible to examine history of clause for purpose of interpretation</citphrase>
<citphrase id="cp2.7">cited from="[1993] FCA 51">whether necessary for ambiguity to appear on face of document before history may be examined</citphrase>
<citphrase id="cp2.8">cited from="[1993] FCA 51">effect of statements in judgment leading to adoption of form of clause as indicating its meaning</citphrase>
<citphrase id="cp2.9">cited from="[1993] FCA 51">scope of context for the purpose of construction.  interpretation of documents</citphrase>
<citphrase id="cp2.10">cited from="[1993] FCA 51">context</citphrase>
<citphrase id="cp2.11">cited from="[1993] FCA 51">history of the adoption of a clause</citphrase>
<citphrase id="cp2.12">cited from="[1993] FCA 51">whether there must be apparent ambiguity before history may be examined.  metal industry award, 1984</citphrase>
<citphrase id="cp2.13">cited from="[1993] FCA 51">part ii</citphrase>
<citphrase id="cp2.14">cited from="[1993] FCA 51">draughtsmen, production planners and technical officers</citphrase>
<citphrase id="cp3.0">cited from="[1989] FCA 369">industrial law</citphrase>
<citphrase id="cp3.1">cited from="[1989] FCA 369">arbitration (cth.)</citphrase>
<citphrase id="cp3.2">cited from="[1989] FCA 369">interpretation of award</citphrase>
<citphrase id="cp3.3">cited from="[1989] FCA 369">alleged breach</citphrase>
<citphrase id="cp3.4">cited from="[1989] FCA 369">occupational description</citphrase>
<citphrase id="cp3.5">cited from="[1989] FCA 369">principles of interpretation</citphrase>
<citphrase id="cp3.6">cited from="[1989] FCA 369">drafting error</citphrase>
<citphrase id="cp3.7">cited from="[1989] FCA 369">logical absurdity</citphrase>
<citphrase id="cp3.8">cited from="[1989] FCA 369">function of court</citphrase>
<citphrase id="cp3.9">cited from="[1989] FCA 369">appeal from industrial magistrate to full court</citphrase>
<citphrase id="cp3.10">cited from="[1989] FCA 369">effect of repeal of conciliation and arbitration act 1904</citphrase>
<citphrase id="cp3.11">cited from="[1989] FCA 369">jurisdiction of single judge to hear appeal</citphrase>
<citphrase id="cp3.12">cited from="[1989] FCA 369">inadequacy of reasons for primary decision</citphrase>
<citphrase id="cp3.13">cited from="[1989] FCA 369">duty to give reasons</citphrase>
<citphrase id="cp3.14">cited from="[1989] FCA 369">rationale and content</citphrase>
<citphrase id="cp3.15">cited from="[1989] FCA 369">function of appeal court where inadequate reasons but no conflict on evidence</citphrase>
<citphrase id="cp3.16">cited from="[1989] FCA 369">local government officers (western australia) award</citphrase>
<citphrase id="cp3.17">cited from="[1989] FCA 369">assistant welfare officers</citphrase>
<citphrase id="cp3.18">cited from="[1989] FCA 369">whether discharging duties of social welfare officers</citphrase>
<citphrase id="cp3.19">cited from="[1989] FCA 369">"initiate, co-ordinate and promote social welfare activities".  courts and judges</citphrase>
<citphrase id="cp3.20">cited from="[1989] FCA 369">duty of judge or magistrate to give reasons for decision</citphrase>
<citphrase id="cp3.21">cited from="[1989] FCA 369">rationale and content  high court and federal judiciary</citphrase>
<citphrase id="cp3.22">cited from="[1989] FCA 369">federal court</citphrase>
<citphrase id="cp3.23">cited from="[1989] FCA 369">appellate jurisdiction</citphrase>
<citphrase id="cp3.24">cited from="[1989] FCA 369">appeal from industrial magistrate imposing penalties under s.119 of conciliation and arbitration act 1904</citphrase>
<citphrase id="cp3.25">cited from="[1989] FCA 369">jurisdiction exerciseable by single judge under industrial relations act 1988</citphrase>
<citphrase id="cp3.26">cited from="[1989] FCA 369">transitional provisions</citphrase>
<citphrase id="cp3.27">cited from="[1989] FCA 369">industrial relations (consequential provisions) act 1988  words phrases and maxims "appoint", "initiate", "co-ordinate", "promote".  stone</citphrase>
<citphrase id="cp3.28">cited from="[1989] FCA 369">legal systems and lawyers' reasonings (1968)  pearce</citphrase>
<citphrase id="cp3.29">cited from="[1989] FCA 369">statutory interpretation in australia 2nd ed.</citphrase>
<citphrase id="cp4.0">citing from="[2009] FMCA 954">migration</citphrase>
<citphrase id="cp4.1">citing from="[2009] FMCA 954">visa</citphrase>
<citphrase id="cp4.2">citing from="[2009] FMCA 954">protection (class xa) visa</citphrase>
<citphrase id="cp4.3">citing from="[2009] FMCA 954">review of refugee review tribunal decision</citphrase>
<citphrase id="cp4.4">citing from="[2009] FMCA 954">citizen of china (prc) claiming well founded fear of persecution for reason of being a practitioner of falun dafa</citphrase>
<citphrase id="cp4.5">citing from="[2009] FMCA 954">falun gong</citphrase>
<citphrase id="cp4.6">citing from="[2009] FMCA 954">credibility</citphrase>
<citphrase id="cp4.7">citing from="[2009] FMCA 954">whether the tribunal had no evidence upon which to base a critical finding of fact</citphrase>
<citphrase id="cp4.8">citing from="[2009] FMCA 954">sur place claim</citphrase>
<citphrase id="cp4.9">citing from="[2009] FMCA 954">whether tribunal failed to consider the applicant's sur place claim</citphrase>
<citphrase id="cp4.10">citing from="[2009] FMCA 954">whether tribunal failed to take into account relevant material</citphrase>
<citphrase id="cp4.11">citing from="[2009] FMCA 954">whether the tribunal failed to make enquiries of the third party witnesses about critical relevant matters</citphrase>
<citphrase id="cp4.12">citing from="[2009] FMCA 954">bias</citphrase>
<citphrase id="cp4.13">citing from="[2009] FMCA 954">whether reasonable apprehension of bias</citphrase>
<citphrase id="cp4.14">citing from="[2009] FMCA 954">whether unreasonable failure to inquire</citphrase>
<citphrase id="cp4.15">citing from="[2009] FMCA 954">wednesbury unreasonableness</citphrase>
<citphrase id="cp4.16">citing from="[2009] FMCA 954">where tribunal issued a corrigendum after the date of decision</citphrase>
<citphrase id="cp4.17">citing from="[2009] FMCA 954">tribunal was functus officio</citphrase>
<citphrase id="cp4.18">citing from="[2009] FMCA 954">certiorari and mandamus.</citphrase>
</citphrases>
<citances>
<sentence from="[2009] FMCA 954" id="cs0">It is a matter for the Tribunal to determine the weight to be given to particular pieces of evidence ( Wu Shan Liang [44] at 272, 291-292; Lee v Minister for Immigration and Multicultural Affairs [45] at [27]). It was submitted that it was reasonably open to the Tribunal to decide not give weight to the evidence of the two witnesses where: The relevant part of the evidence was opinion evidence from lay persons; and The Tribunal had made comprehensive findings about the Applicant's credibility, concluding that he was not a witness of truth and had fabricated his claims [46] . </sentence>
</citances>
<legistitles>
<title id="l0">FEDERAL COURT RULES </title>
</legistitles>
</case>


Question:
<citphrase id="cp0.0">cited from="[2007] FCA 1270">taxation and revenue</citphrase>
<citphrase id="cp0.1">cited from="[2007] FCA 1270">consideration of whether a taxpayer engaging in a sequence of transactions by reason of which the taxpayer did not realise a capital gain upon disposal of a cgt asset nevertheless engaged in a sequence of transactions constituting a scheme to which part iva of the income tax assessment act 1936 (cth), applies</citphrase>
<citphrase id="cp0.2">cited from="[2007] FCA 1270">consideration of the notions of 'scheme', 'obtaining a tax benefit', 'purpose', the application of an exclusion by reason of s 177c(2)(a) of the act</citphrase>
<citphrase id="cp0.3">cited from="[2007] FCA 1270">consideration of principles governing the determination of an amount of additional tax by way of penalty</citphrase>
<citphrase id="cp0.4">cited from="[2007] FCA 1270">consideration of ss 226 and 222c of the act as those provisions applied prior to the repeal of part vii of the act</citphrase>
<citphrase id="cp1.0">cited from="[2006] HCA 35">commissioner of taxation v citylink melbourne limited  income tax</citphrase>
<citphrase id="cp1.1">cited from="[2006] HCA 35">allowable deductions</citphrase>
<citphrase id="cp1.2">cited from="[2006] HCA 35">respondent entered into contracts with the state of victoria to design, construct, operate and maintain a major system of roads</citphrase>
<citphrase id="cp1.3">cited from="[2006] HCA 35">the state conceded to the respondent rights to do all that was necessary to complete those tasks, with a view to transferring the infrastructure and all associated rights back to the state at the expiry of the concession period</citphrase>
<citphrase id="cp1.4">cited from="[2006] HCA 35">respondent paid concession fees as consideration for those rights</citphrase>
<citphrase id="cp1.5">cited from="[2006] HCA 35">whether concession fees were allowable deductions</citphrase>
<citphrase id="cp1.6">cited from="[2006] HCA 35">whether concession fees which accrued semi-annually were outgoings incurred in, and referable to, the relevant years of income, where the fees were "owing" but "not due for payment"</citphrase>
<citphrase id="cp1.7">cited from="[2006] HCA 35">whether payment was contingent or theoretical</citphrase>
<citphrase id="cp1.8">cited from="[2006] HCA 35">whether concession fees were on revenue or capital account</citphrase>
<citphrase id="cp1.9">cited from="[2006] HCA 35">whether concession fees were an outgoing in gaining or producing the taxpayer's assessable income</citphrase>
<citphrase id="cp1.10">cited from="[2006] HCA 35">whether the concession fees conferred a benefit on the taxpayer of an enduring nature</citphrase>
<citphrase id="cp1.11">cited from="[2006] HCA 35">whether acquisition of the benefit essential to the taxpayer's business</citphrase>
<citphrase id="cp1.12">cited from="[2006] HCA 35">whether concession fees were the purchase price paid for the road system as a capital asset</citphrase>
<citphrase id="cp1.13">cited from="[2006] HCA 35">whether concession fees were akin to a share of profits with the state or a dividend payable to a joint venturer</citphrase>
<citphrase id="cp1.14">cited from="[2006] HCA 35">whether payment of concession fees analogous to the payment of rent.</citphrase>
<citphrase id="cp2.0">cited from="[2005] HCA 17">wilkie v gordian runoff limited  insurance</citphrase>
<citphrase id="cp2.1">cited from="[2005] HCA 17">professional indemnity insurance</citphrase>
<citphrase id="cp2.2">cited from="[2005] HCA 17">directors and officers liability insurance policy</citphrase>
<citphrase id="cp2.3">cited from="[2005] HCA 17">criminal proceedings instituted against appellant insured</citphrase>
<citphrase id="cp2.4">cited from="[2005] HCA 17">following royal commission, appellant alleged to have permitted misleading information to be provided to company auditor</citphrase>
<citphrase id="cp2.5">cited from="[2005] HCA 17">appellant claimed for advance payment of defence costs under insurance policy</citphrase>
<citphrase id="cp2.6">cited from="[2005] HCA 17">availability of advance payment of insured's defence costs subject to respondent insurer not denying indemnity for a claim</citphrase>
<citphrase id="cp2.7">cited from="[2005] HCA 17">respondent purported to deny indemnity relying on exclusion under the policy for losses arising from dishonest, fraudulent, criminal or malicious conduct</citphrase>
<citphrase id="cp2.8">cited from="[2005] HCA 17">exclusion enlivened only where conduct admitted by the insured or established to have occurred following adjudication by a court, tribunal or arbitrator</citphrase>
<citphrase id="cp2.9">cited from="[2005] HCA 17">whether respondent had effectively denied indemnity for appellant's claim</citphrase>
<citphrase id="cp2.10">cited from="[2005] HCA 17">whether stated reliance upon exclusion sufficient to deny indemnity</citphrase>
<citphrase id="cp2.11">cited from="[2005] HCA 17">whether exclusion engaged in the circumstances.</citphrase>
<citphrase id="cp4.0">cited from="[2005] FCAFC 205">income tax</citphrase>
<citphrase id="cp4.1">cited from="[2005] FCAFC 205">deductions</citphrase>
<citphrase id="cp4.2">cited from="[2005] FCAFC 205">interest payments</citphrase>
<citphrase id="cp4.3">cited from="[2005] FCAFC 205">whether incurred in gaining or producing assessable income</citphrase>
<citphrase id="cp4.4">cited from="[2005] FCAFC 205">whether necessarily incurred in business for gaining or producing assessable income</citphrase>
<citphrase id="cp4.5">cited from="[2005] FCAFC 205">whether of a capital nature</citphrase>
<citphrase id="cp4.6">cited from="[2005] FCAFC 205">role of purpose of expenditure in characterisation</citphrase>
<citphrase id="cp4.7">cited from="[2005] FCAFC 205">objective purpose</citphrase>
<citphrase id="cp4.8">cited from="[2005] FCAFC 205">subjective purpose</citphrase>
<citphrase id="cp4.9">cited from="[2005] FCAFC 205">corporate purpose</citphrase>
<citphrase id="cp4.10">cited from="[2005] FCAFC 205">interest on debenture notes issued as part of capital raising for corporate group</citphrase>
<citphrase id="cp4.11">cited from="[2005] FCAFC 205">issued by one member of corporate group together with preference shares in parent company</citphrase>
<citphrase id="cp4.12">cited from="[2005] FCAFC 205">stapled securities</citphrase>
<citphrase id="cp4.13">cited from="[2005] FCAFC 205">dividends not payable on preference shares while interest paid on notes to noteholders</citphrase>
<citphrase id="cp4.14">cited from="[2005] FCAFC 205">power of parent company to redirect interest to itself and pay dividends to security holders in lieu</citphrase>
<citphrase id="cp4.15">cited from="[2005] FCAFC 205">interest payments not deductible</citphrase>
<citphrase id="cp4.16">cited from="[2005] FCAFC 205">whether tax avoidance provisions of pt iva apply</citphrase>
<citphrase id="cp5.0">cited from="[2004] FCAFC 339">income tax</citphrase>
<citphrase id="cp5.1">cited from="[2004] FCAFC 339">tax avoidance</citphrase>
<citphrase id="cp5.2">cited from="[2004] FCAFC 339">income tax assessment act 1936 (cth) (' itaa '), part iva</citphrase>
<citphrase id="cp5.3">cited from="[2004] FCAFC 339">a single contribution by employer to the trustee of a fund out of which future bonuses to employees were to be paid</citphrase>
<citphrase id="cp5.4">cited from="[2004] FCAFC 339">contribution deductible pursuant to s 51(1) of the itaa</citphrase>
<citphrase id="cp5.5">cited from="[2004] FCAFC 339">whether part iva had been correctly applied by the commissioner to cancel the tax benefit obtained by the employer</citphrase>
<citphrase id="cp5.6">cited from="[2004] FCAFC 339">whether it could be concluded that the employer entered the scheme identified by the commissioner for the dominant purpose of obtaining a tax benefit</citphrase>
<citphrase id="cp5.7">cited from="[2004] FCAFC 339">additional tax imposed by way of penalty</citphrase>
<citphrase id="cp5.8">cited from="[2004] FCAFC 339">whether taxpayer's case was 'reasonably arguable'</citphrase>
<citphrase id="cp5.9">cited from="[2004] FCAFC 339">itaa, ss 226, 226l</citphrase>
<citphrase id="cp6.0">cited from="[2004] HCA 55">equuscorp pty ltd v glengallan investments pty ltd  contract</citphrase>
<citphrase id="cp6.1">cited from="[2004] HCA 55">loan</citphrase>
<citphrase id="cp6.2">cited from="[2004] HCA 55">written agreement and prior oral agreement</citphrase>
<citphrase id="cp6.3">cited from="[2004] HCA 55">written agreement inconsistent with terms of alleged prior oral agreement</citphrase>
<citphrase id="cp6.4">cited from="[2004] HCA 55">no allegation of mistake or claim to rectification</citphrase>
<citphrase id="cp6.5">cited from="[2004] HCA 55">borrower bound by written agreement.  contract</citphrase>
<citphrase id="cp6.6">cited from="[2004] HCA 55">loan</citphrase>
<citphrase id="cp6.7">cited from="[2004] HCA 55">direction to lender to apply money lent in payment of moneys due from borrower to third party</citphrase>
<citphrase id="cp6.8">cited from="[2004] HCA 55">series of connected and legally effective transactions creating and satisfying debts</citphrase>
<citphrase id="cp6.9">cited from="[2004] HCA 55">one of those transactions satisfying amount due from borrower to third party</citphrase>
<citphrase id="cp6.10">cited from="[2004] HCA 55">no payment by cheque or cash</citphrase>
<citphrase id="cp6.11">cited from="[2004] HCA 55">does a loan require the transfer of "real money"</citphrase>
<citphrase id="cp6.12">cited from="[2004] HCA 55">whether loan made as agreed.  practice and procedure</citphrase>
<citphrase id="cp6.13">cited from="[2004] HCA 55">appeal and new trial</citphrase>
<citphrase id="cp6.14">cited from="[2004] HCA 55">remitter for further consideration.   gleeson cj, mchugh, kirby, hayne and callinan jj. as the 1989 financial year ebbed away, each respondent in these appeals considered making a "tax effective" investment. on the last day of may 1989, mr alastair hassell, a marketing consultant for a group of companies associated with mr tony johnson ("the johnson group"), sent to one of the respondents, mr barry thornton, a circular entitled, "precisely what is the best farming investment this year?". the circular suggested that the answer to this question was "the red claw (fresh water crustacean) project in northern queensland" to be conducted by the johnson group as a "large-scale aquaculture project".</citphrase>
<citphrase id="cp7.0">cited from="[2004] FCAFC 272">income tax</citphrase>
<citphrase id="cp7.1">cited from="[2004] FCAFC 272">deductions</citphrase>
<citphrase id="cp7.2">cited from="[2004] FCAFC 272">whether concession fees payable by applicant to the state for the right to build and operate the city link deductible</citphrase>
<citphrase id="cp7.3">cited from="[2004] FCAFC 272">payment of concession fees could be deferred by applicant by issuing a concession note</citphrase>
<citphrase id="cp7.4">cited from="[2004] FCAFC 272">whether concession fees referable to and incurred in years of income</citphrase>
<citphrase id="cp7.5">cited from="[2004] FCAFC 272">whether concession fees were consideration for monopoly or ant-competitive rights</citphrase>
<citphrase id="cp7.6">cited from="[2004] FCAFC 272">whether concession fees akin to sharing of profit</citphrase>
<citphrase id="cp7.7">cited from="[2004] FCAFC 272">whether concession fees were in the nature of capital</citphrase>
<citphrase id="cp8.0">cited from="[2004] HCA 26">commissioner of taxation v hart  income tax</citphrase>
<citphrase id="cp8.1">cited from="[2004] HCA 26">avoidance of tax</citphrase>
<citphrase id="cp8.2">cited from="[2004] HCA 26">tax benefit under income tax assessment act 1936 (cth)</citphrase>
<citphrase id="cp8.3">cited from="[2004] HCA 26">whether scheme entered into for the dominant purpose of obtaining a tax benefit</citphrase>
<citphrase id="cp8.4">cited from="[2004] HCA 26">meaning of "scheme"</citphrase>
<citphrase id="cp8.5">cited from="[2004] HCA 26">split loan facility</citphrase>
<citphrase id="cp8.6">cited from="[2004] HCA 26">where money borrowed in part to purchase a principal place of residence and in part to refinance investment property used to produce assessable income</citphrase>
<citphrase id="cp8.7">cited from="[2004] HCA 26">where expenditure in relation to producing assessable income deductible</citphrase>
<citphrase id="cp8.8">cited from="[2004] HCA 26">where repayments on loan applied solely in satisfaction of that part of the loan not used to produce assessable income.</citphrase>
<citphrase id="cp14.0">cited from="[2001] HCA 26">" mr slattery: ... dr brown, i just want to ask you a couple of other questions in relation to your relationship with the itr, as way of background for his honour. the document which is exhibit aa was a document whereby you became a client of the itr. that is correct, is it not?</citphrase>
<citphrase id="cp14.1">cited from="[2001] HCA 26">that's correct, yes.  but you had another relationship with the itr, did you not?</citphrase>
<citphrase id="cp14.2">cited from="[2001] HCA 26">that's correct.  you were an agent of the itr.</citphrase>
<citphrase id="cp14.3">cited from="[2001] HCA 26">that is true.  what did that mean?</citphrase>
<citphrase id="cp14.4">cited from="[2001] HCA 26">that meant that i could refer clients through to the itr to have them represented and be paid a fee, a commission for referring people through.  i think that fee was about 18 per cent, was it, of the net gain to the itr from having that person referred to it?</citphrase>
<citphrase id="cp14.5">cited from="[2001] HCA 26">yes, it could be around about that or 15 per cent, 18 per cent, something like that.  and i think throughout 1999 you were paid fees, were you not?</citphrase>
<citphrase id="cp14.6">cited from="[2001] HCA 26">that's correct.  do you know how much you were paid?</citphrase>
<citphrase id="cp14.7">cited from="[2001] HCA 26">not exactly. it would have been probably in the order of about 12,000, something like that.  and that is in respect of people you introduced to the itr?</citphrase>
<citphrase id="cp14.8">cited from="[2001] HCA 26">that's correct.  in that period, you were the person responsible for those clients being introduced to the itr, were you not?</citphrase>
<citphrase id="cp14.9">cited from="[2001] HCA 26">yes.  in that period as well, you were having contact, as you have said, with mr ian henke, both in relation to your own matters and in relation to the clients that you introduced to the itr?</citphrase>
<citphrase id="cp14.10">cited from="[2001] HCA 26">not so much in relation to clients that i referred through to the itr. once those clients were, you know, had become clients of itr, one ceased to have any further dealings with</citphrase>
<citphrase id="cp14.11">cited from="[2001] HCA 26">you know, the itr then would engage in their own sort of relationship with the client.  in the same fashion as happened to arundel?</citphrase>
<citphrase id="cp14.12">cited from="[2001] HCA 26">that's correct.  and you left it to the itr?</citphrase>
<citphrase id="cp14.13">cited from="[2001] HCA 26">that's correct.  both in respect of yourself and in respect of the clients you introduced?</citphrase>
<citphrase id="cp14.14">cited from="[2001] HCA 26">that's correct."</citphrase>
<citphrase id="cp15.0">cited from="[2001] HCA 3">commissioner of taxation v payne  income tax</citphrase>
<citphrase id="cp15.1">cited from="[2001] HCA 3">allowable deductions</citphrase>
<citphrase id="cp15.2">cited from="[2001] HCA 3">travel expenses incurred in travelling between unrelated places of work and business</citphrase>
<citphrase id="cp15.3">cited from="[2001] HCA 3">whether expenses incurred "in gaining or producing the assessable income".</citphrase>
<citphrase id="cp16.0">cited from="[2000] NSWSC 370">landlord  tenant</citphrase>
<citphrase id="cp16.1">cited from="[2000] NSWSC 370">rent</citphrase>
<citphrase id="cp16.2">cited from="[2000] NSWSC 370">payable in advance</citphrase>
<citphrase id="cp16.3">cited from="[2000] NSWSC 370">lease terminated during period for which rent paid</citphrase>
<citphrase id="cp16.4">cited from="[2000] NSWSC 370">whether proportion of rent recoverable  restitution</citphrase>
<citphrase id="cp16.5">cited from="[2000] NSWSC 370">rent paid in advance</citphrase>
<citphrase id="cp16.6">cited from="[2000] NSWSC 370">lease terminated without fault of lessee</citphrase>
<citphrase id="cp16.7">cited from="[2000] NSWSC 370">failure of consideration  water</citphrase>
<citphrase id="cp16.8">cited from="[2000] NSWSC 370">lease entitling lessee to use of water rights under authority under water act</citphrase>
<citphrase id="cp16.9">cited from="[2000] NSWSC 370">whether lessee as one holder of that authority could transfer water allocation</citphrase>
<citphrase id="cp16.10">cited from="[2000] NSWSC 370">whether lease authorised use of water only on leased property</citphrase>
<citphrase id="cp19.0">cited from="[1994] HCA 43">income tax (cth)</citphrase>
<citphrase id="cp19.1">cited from="[1994] HCA 43">scheme to reduce tax</citphrase>
<citphrase id="cp19.2">cited from="[1994] HCA 43">tax benefit in connexion with scheme</citphrase>
<citphrase id="cp19.3">cited from="[1994] HCA 43">commissioner's power to cancel benefit</citphrase>
<citphrase id="cp19.4">cited from="[1994] HCA 43">scheme identification of facts by commissioner as scheme</citphrase>
<citphrase id="cp19.5">cited from="[1994] HCA 43">whether binding on power to cancel benefit</citphrase>
<citphrase id="cp19.6">cited from="[1994] HCA 43">reasonable expectation of inclusion of amount in taxpayer's assessable income</citphrase>
<citphrase id="cp19.7">cited from="[1994] HCA 43">purpose of entering scheme</citphrase>
<citphrase id="cp19.8">cited from="[1994] HCA 43">income tax assessment act 1936 (cth), ss. 177a(1) "scheme", (5), 177c(1)(a), 177d, 177f(1).</citphrase>
<citphrase id="cp20.0">cited from="[1993] FCA 641">income tax</citphrase>
<citphrase id="cp20.1">cited from="[1993] FCA 641">income</citphrase>
<citphrase id="cp20.2">cited from="[1993] FCA 641">payment for procuring the entry of related companies into agreement and for taxpayers' covenants</citphrase>
<citphrase id="cp20.3">cited from="[1993] FCA 641">whether income in ordinary concepts</citphrase>
<citphrase id="cp20.4">cited from="[1993] FCA 641">relevance of surrounding circumstances to characterisation of consideration discussed.</citphrase>
<citphrase id="cp21.0">cited from="[1991] HCA 42">income tax (cth)</citphrase>
<citphrase id="cp21.1">cited from="[1991] HCA 42">deductions</citphrase>
<citphrase id="cp21.2">cited from="[1991] HCA 42">outgoings allowable to extent to whichincurred in gaining or producing assessable income</citphrase>
<citphrase id="cp21.3">cited from="[1991] HCA 42">disproportion between outgoings and income</citphrase>
<citphrase id="cp21.4">cited from="[1991] HCA 42">character of outgoings</citphrase>
<citphrase id="cp21.5">cited from="[1991] HCA 42">income tax assessment act 1936 (cth), s. 51(1).</citphrase>
<citphrase id="cp22.0">cited from="[1990] HCA 25">income tax (cth)</citphrase>
<citphrase id="cp22.1">cited from="[1990] HCA 25">assessable income</citphrase>
<citphrase id="cp22.2">cited from="[1990] HCA 25">income</citphrase>
<citphrase id="cp22.3">cited from="[1990] HCA 25">contract for coating gas pipes</citphrase>
<citphrase id="cp22.4">cited from="[1990] HCA 25">part of contract price attributed to cost of constructing plant to enable coating to be carried out</citphrase>
<citphrase id="cp22.5">cited from="[1990] HCA 25">income tax assessment act 1936 (cth), s. 25(1).</citphrase>
<citphrase id="cp23.0">cited from="[1982] HCA 24">contract</citphrase>
<citphrase id="cp23.1">cited from="[1982] HCA 24">construction</citphrase>
<citphrase id="cp23.2">cited from="[1982] HCA 24">implied terms</citphrase>
<citphrase id="cp23.3">cited from="[1982] HCA 24">frustration</citphrase>
<citphrase id="cp23.4">cited from="[1982] HCA 24">contract to carry out excavations for rail authority</citphrase>
<citphrase id="cp23.5">cited from="[1982] HCA 24">completion required by certain date</citphrase>
<citphrase id="cp23.6">cited from="[1982] HCA 24">contractor working three shifts seven days per week</citphrase>
<citphrase id="cp23.7">cited from="[1982] HCA 24">injunction granted to third party restraining contractor from working at certain times</citphrase>
<citphrase id="cp23.8">cited from="[1982] HCA 24">whether implied term of contract that authority would grant reasonable extension of time and indemnify contractor against additional costs occasioned by grant of injunction</citphrase>
<citphrase id="cp23.9">cited from="[1982] HCA 24">whether injunction frustrated contract</citphrase>
<citphrase id="cp23.10">cited from="[1982] HCA 24">extrinsic evidence of intention.  arbitration</citphrase>
<citphrase id="cp23.11">cited from="[1982] HCA 24">jurisdiction to entertain claim that contract frustrated</citphrase>
<citphrase id="cp23.12">cited from="[1982] HCA 24">power to award interest on award</citphrase>
<citphrase id="cp23.13">cited from="[1982] HCA 24">compound interest</citphrase>
<citphrase id="cp23.14">cited from="[1982] HCA 24">supreme court act 1970 (n.s.w.), s. 94(1).</citphrase>
<citphrase id="cp24.0">cited from="[1979] HCA 51">contract</citphrase>
<citphrase id="cp24.1">cited from="[1979] HCA 51">implied terms</citphrase>
<citphrase id="cp24.2">cited from="[1979] HCA 51">contract of sale of large office building</citphrase>
<citphrase id="cp24.3">cited from="[1979] HCA 51">price payable over a period</citphrase>
<citphrase id="cp24.4">cited from="[1979] HCA 51">provision for reduction if purchaser unable to let whole building</citphrase>
<citphrase id="cp24.5">cited from="[1979] HCA 51">mutual obligation to secure performance</citphrase>
<citphrase id="cp24.6">cited from="[1979] HCA 51">obligation of one party to act to secure benefit to another</citphrase>
<citphrase id="cp24.7">cited from="[1979] HCA 51">refusal of purchaser to grant lease to vendor</citphrase>
<citphrase id="cp24.8">cited from="[1979] HCA 51">reasons for refusal</citphrase>
<citphrase id="cp24.9">cited from="[1979] HCA 51">whether arbitrary or capricious</citphrase>
<citphrase id="cp24.10">cited from="[1979] HCA 51">grounds for refusal not known at time</citphrase>
<citphrase id="cp24.11">cited from="[1979] HCA 51">onus of proof.</citphrase>
<citphrase id="cp25.0">cited from="[1979] FCA 45">income tax</citphrase>
<citphrase id="cp25.1">cited from="[1979] FCA 45">losses of prior years</citphrase>
<citphrase id="cp25.2">cited from="[1979] FCA 45">holding company</citphrase>
<citphrase id="cp25.3">cited from="[1979] FCA 45">arrangement between principal shareholder and scheme trustee</citphrase>
<citphrase id="cp25.4">cited from="[1979] FCA 45">mortgage of shares in subsidiary</citphrase>
<citphrase id="cp25.5">cited from="[1979] FCA 45">whether losses deductible</citphrase>
<citphrase id="cp25.6">cited from="[1979] FCA 45">income tax assessment act 1936 (cth.), ss. 80b(5), 80c.  statutes</citphrase>
<citphrase id="cp25.7">cited from="[1979] FCA 45">interpretation</citphrase>
<citphrase id="cp25.8">cited from="[1979] FCA 45">literal interpretation producing anomalous result</citphrase>
<citphrase id="cp25.9">cited from="[1979] FCA 45">legislative intent clear</citphrase>
<citphrase id="cp25.10">cited from="[1979] FCA 45">common sense interpretation. the taxpayer was at all relevant times a subsidiary of wellington holdings pty. ltd. ("wellington"). the principal shareholder in wellington was mr. e.h. king. mr. king was beneficial owner of more than fifty per cent of the shares in wellington during 1964 and 1965, when the taxpayer incurred losses, and during 1971, the year of income of the relevant assessment.  wellington went into voluntary liquidation on 12th may, 1965. at that time the group, including the taxpayer, had no significant assets other than accumulated tax losses. on 7th june, 1965, winding-up orders were made in respect of the taxpayer and the other members of the wellington group.  on 18th july, 1967, mr. king and his wife entered into a written agreement with the liquidators, in their capacity as scheme trustees, to sell their shares in wellington to a "purchaser of the tax losses" of the subsidiaries of wellington, including the taxpayer. this agreement did not proceed. in 1968 the scheme trustees entered a deed with network finance ltd. ("network"). the deed provided that in consideration for certain loans by network, the trustees would deliver to network all of the issued shares of wellington on the completion of the scheme. the amounts lent pursuant to the deed were calculated by reference to the value of tax losses confirmed by the deputy commissioner of taxation.  mr. king thereafter co-operated with the scheme trustees in a manner which was inconsistent with his own rights and interest as a shareholder in wellington but which was necessary for the operation of the scheme.</citphrase>
<citphrase id="cp26.0">cited from="[1979] HCA 8">income tax (cth)</citphrase>
<citphrase id="cp26.1">cited from="[1979] HCA 8">deductions</citphrase>
<citphrase id="cp26.2">cited from="[1979] HCA 8">outgoings incurred in gaining assessable income</citphrase>
<citphrase id="cp26.3">cited from="[1979] HCA 8">capital or revenue</citphrase>
<citphrase id="cp26.4">cited from="[1979] HCA 8">acquisition of shares in company holding prospecting rights</citphrase>
<citphrase id="cp26.5">cited from="[1979] HCA 8">price consisting of lump sum and further amounts payable periodically at rate per ton of ore produced if company obtained mining rights and removed ore</citphrase>
<citphrase id="cp26.6">cited from="[1979] HCA 8">whether periodic payments capital outgoings</citphrase>
<citphrase id="cp26.7">cited from="[1979] HCA 8">income tax assessment act 1936 (cth), s. 51 (1).</citphrase>
<citphrase id="cp27.0">cited from="[1978] HCA 32">income tax (cth)</citphrase>
<citphrase id="cp27.1">cited from="[1978] HCA 32">deductions</citphrase>
<citphrase id="cp27.2">cited from="[1978] HCA 32">capital</citphrase>
<citphrase id="cp27.3">cited from="[1978] HCA 32">lease of business premises to taxpayer company</citphrase>
<citphrase id="cp27.4">cited from="[1978] HCA 32">option to purchase granted to associated company</citphrase>
<citphrase id="cp27.5">cited from="[1978] HCA 32">capital cost of building recouped in rent</citphrase>
<citphrase id="cp27.6">cited from="[1978] HCA 32">option price reduced in proportion to capital recoupment</citphrase>
<citphrase id="cp27.7">cited from="[1978] HCA 32">whether rent fully deductible in calculating taxable income</citphrase>
<citphrase id="cp27.8">cited from="[1978] HCA 32">whether partly capital outgoing</citphrase>
<citphrase id="cp27.9">cited from="[1978] HCA 32">income tax assessment act 1936 (cth), s. 51 (1)*.</citphrase>
<citphrase id="cp28.0">cited from="[1973] HCA 59">papua and new guinea</citphrase>
<citphrase id="cp28.1">cited from="[1973] HCA 59">native land</citphrase>
<citphrase id="cp28.2">cited from="[1973] HCA 59">purchase by crown in 1886</citphrase>
<citphrase id="cp28.3">cited from="[1973] HCA 59">validity</citphrase>
<citphrase id="cp28.4">cited from="[1973] HCA 59">whether accord with native custom</citphrase>
<citphrase id="cp28.5">cited from="[1973] HCA 59">the land ordinance of 1899 (british new guinea), s. xi*</citphrase>
<citphrase id="cp28.6">cited from="[1973] HCA 59">land ordinance of 1911 (papua), s. 9**. estoppel</citphrase>
<citphrase id="cp28.7">cited from="[1973] HCA 59">by record</citphrase>
<citphrase id="cp28.8">cited from="[1973] HCA 59">whether limited to courts</citphrase>
<citphrase id="cp28.9">cited from="[1973] HCA 59">ad hoc tribunal with power to give final decision</citphrase>
<citphrase id="cp28.10">cited from="[1973] HCA 59">required to act according to equity and good conscience</citphrase>
<citphrase id="cp28.11">cited from="[1973] HCA 59">identity of parties</citphrase>
<citphrase id="cp28.12">cited from="[1973] HCA 59">estoppel by conduct. evidence</citphrase>
<citphrase id="cp28.13">cited from="[1973] HCA 59">traditional evidence</citphrase>
<citphrase id="cp28.14">cited from="[1973] HCA 59">conflict</citphrase>
<citphrase id="cp28.15">cited from="[1973] HCA 59">testing traditional evidence by reference to modern known facts and documents</citphrase>
<citphrase id="cp28.16">cited from="[1973] HCA 59">search for more probable of competing histories.  *(1973) 130clr353, at p 423   ** section 9 of the land ordinance of 1911 (papua) provides that: "it shall be lawful for the lieutenant</citphrase>
<citphrase id="cp28.17">cited from="[1973] HCA 59">governor by proclamation in the gazette to appoint a board or boards to decide all questions as to waste and vacant lands or lands alleged to be waste and vacant and all cases of disputed ownership of land in which a papuan native is claimant. the board in giving its decision shall be guided by the principles of equity and good conscience and shall not be bound by rules of evidence or legal procedure.</citphrase>
<citphrase id="cp29.0">cited from="[1973] HCA 36">contract</citphrase>
<citphrase id="cp29.1">cited from="[1973] HCA 36">written agreement</citphrase>
<citphrase id="cp29.2">cited from="[1973] HCA 36">interpretation</citphrase>
<citphrase id="cp29.3">cited from="[1973] HCA 36">intention of parties</citphrase>
<citphrase id="cp29.4">cited from="[1973] HCA 36">ambiguity</citphrase>
<citphrase id="cp29.5">cited from="[1973] HCA 36">literal meaning.</citphrase>
<citphrase id="cp30.0">cited from="[1959] HCA 4">income tax (cth.)</citphrase>
<citphrase id="cp30.1">cited from="[1959] HCA 4">newspaper publishing company</citphrase>
<citphrase id="cp30.2">cited from="[1959] HCA 4">assessable income</citphrase>
<citphrase id="cp30.3">cited from="[1959] HCA 4">allowable deductions</citphrase>
<citphrase id="cp30.4">cited from="[1959] HCA 4">legal expenses</citphrase>
<citphrase id="cp30.5">cited from="[1959] HCA 4">incurred in defending suit arising out of allotment to company of ordinary shares in second newspaper publishing company</citphrase>
<citphrase id="cp30.6">cited from="[1959] HCA 4">suit brought at instance of third newspaper publishing company</citphrase>
<citphrase id="cp30.7">cited from="[1959] HCA 4">both companies seeking control of second company</citphrase>
<citphrase id="cp30.8">cited from="[1959] HCA 4">nature of legal expenses incurred</citphrase>
<citphrase id="cp30.9">cited from="[1959] HCA 4">capital or income expenditure</citphrase>
<citphrase id="cp30.10">cited from="[1959] HCA 4">whether allowable deduction</citphrase>
<citphrase id="cp30.11">cited from="[1959] HCA 4">income tax and social services contribution assessment act 1936-1954, s. 51 (1).</citphrase>
<citphrase id="cp31.0">cited from="[1953] HCA 68">income tax (cth.)</citphrase>
<citphrase id="cp31.1">cited from="[1953] HCA 68">assessment</citphrase>
<citphrase id="cp31.2">cited from="[1953] HCA 68">capital or income</citphrase>
<citphrase id="cp31.3">cited from="[1953] HCA 68">deduction</citphrase>
<citphrase id="cp31.4">cited from="[1953] HCA 68">outgoings (not being of capital or of capital nature) incurred in gaining or producing assessable income or necessarily incurred in carrying on business for the purpose of gaining or producing such income</citphrase>
<citphrase id="cp31.5">cited from="[1953] HCA 68">transfer of land</citphrase>
<citphrase id="cp31.6">cited from="[1953] HCA 68">consideration</citphrase>
<citphrase id="cp31.7">cited from="[1953] HCA 68">payment to transferor for period of years of percentage of rents actually received by transferee from building erected on transferred land and other land</citphrase>
<citphrase id="cp31.8">cited from="[1953] HCA 68">outgoing of capital nature</citphrase>
<citphrase id="cp31.9">cited from="[1953] HCA 68">income tax assessment act 1936-1943 (no. 27 of 1936</citphrase>
<citphrase id="cp31.10">cited from="[1953] HCA 68">no. 10 of 1943), s. 51 (1).</citphrase>
<citphrase id="cp32.0">cited from="[1953] HCA 65">income tax (cth.)</citphrase>
<citphrase id="cp32.1">cited from="[1953] HCA 65">assessable income</citphrase>
<citphrase id="cp32.2">cited from="[1953] HCA 65">deduction</citphrase>
<citphrase id="cp32.3">cited from="[1953] HCA 65">losses and outgoings wholly and exclusively incurred in producing assessable income</citphrase>
<citphrase id="cp32.4">cited from="[1953] HCA 65">annual leave</citphrase>
<citphrase id="cp32.5">cited from="[1953] HCA 65">holiday pay</citphrase>
<citphrase id="cp32.6">cited from="[1953] HCA 65">industrial award fixing rate of pay on basis of each completed month of continuous service</citphrase>
<citphrase id="cp32.7">cited from="[1953] HCA 65">provision made by employer for holiday pay in respect of portion of year of income accruing due to employee during ensuing income year</citphrase>
<citphrase id="cp32.8">cited from="[1953] HCA 65">year of income to which attributable</citphrase>
<citphrase id="cp32.9">cited from="[1953] HCA 65">income tax assessment act 1936-1947 (no. 27 of 1936</citphrase>
<citphrase id="cp32.10">cited from="[1953] HCA 65">no. 11 of 1947), s. 51 (1).</citphrase>
<citphrase id="cp33.0">cited from="[1949] HCA 15">income tax (cth.)</citphrase>
<citphrase id="cp33.1">cited from="[1949] HCA 15">assessment</citphrase>
<citphrase id="cp33.2">cited from="[1949] HCA 15">deductions</citphrase>
<citphrase id="cp33.3">cited from="[1949] HCA 15">"losses and outgoings to the extent to which they are incurred in gaining or producing the assessable income, or are necessarily incurred in carrying on a business for the purpose of gaining or producing such income"</citphrase>
<citphrase id="cp33.4">cited from="[1949] HCA 15">apportionment</citphrase>
<citphrase id="cp33.5">cited from="[1949] HCA 15">tin-mining company registered in victoria</citphrase>
<citphrase id="cp33.6">cited from="[1949] HCA 15">mining operations in siam prior to war</citphrase>
<citphrase id="cp33.7">cited from="[1949] HCA 15">income therefrom exempt from federal income tax</citphrase>
<citphrase id="cp33.8">cited from="[1949] HCA 15">suspension of operations in siam during war</citphrase>
<citphrase id="cp33.9">cited from="[1949] HCA 15">no income thereafter derived by company except small amount from investments</citphrase>
<citphrase id="cp33.10">cited from="[1949] HCA 15">maintenance of office and central administration in melbourne</citphrase>
<citphrase id="cp33.11">cited from="[1949] HCA 15">expenses incidental thereto</citphrase>
<citphrase id="cp33.12">cited from="[1949] HCA 15">income tax assessment act 1936-1944 (no. 27 of 1936</citphrase>
<citphrase id="cp33.13">cited from="[1949] HCA 15">no. 28 of 1944), ss. 23 (q), 51 (1).</citphrase>
<citphrase id="cp39.0">citing from="[2008] FCA 441">administrative law</citphrase>
<citphrase id="cp39.1">citing from="[2008] FCA 441">notice of appeal</citphrase>
<citphrase id="cp39.2">citing from="[2008] FCA 441">whether question identified in notice was a question of law</citphrase>
<citphrase id="cp39.3">citing from="[2008] FCA 441">application for leave to amend</citphrase>
<citphrase id="cp39.4">citing from="[2008] FCA 441">amendment would require significant departure from agreed basis of dispute in the administrative appeals tribunal  income tax</citphrase>
<citphrase id="cp39.5">citing from="[2008] FCA 441">deductions</citphrase>
<citphrase id="cp39.6">citing from="[2008] FCA 441">dominant purpose of scheme to obtain tax benefit</citphrase>
<citphrase id="cp40.0">citing from="[2008] FCA 371">contracts</citphrase>
<citphrase id="cp40.1">citing from="[2008] FCA 371">whether two-page "form of acknowledgment" attached to the back of four-page "guarantee and indemnity" constituted part of the contract or a separate document</citphrase>
<citphrase id="cp40.2">citing from="[2008] FCA 371">whether essential term of a contract, if unambiguous, may be modified by reference to the conflicting written terms of a contemporaneously-executed contract between different parties but part of the same transaction in order to obtain consistency between the contracts</citphrase>
<citphrase id="cp40.3">citing from="[2008] FCA 371">whether all-moneys "dragnet clause" in a guarantee agreement is to be limited by "general principles of contract" where such principles would lead to a construction contrary to the unambiguous and express terms of the clause</citphrase>
</citphrases>
<citances>
<sentence from="[2008] FCA 441" id="cs0">

64 This conclusion was followed by Gordon J in Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701. </sentence>
<sentence from="[2008] FCA 371" id="cs1">52 I accept that these authorities support the proposition that contemporaneously executed contracts forming part of the same transaction should, as a general rule, be read as a whole and construed by reference to each other: Star City Pty Limited v Commissioner of Taxation [2007] FCA 1701 at [52] . However, it would go well beyond any concept of contractual context to alter the terms of one contemporaneously executed contract by reference to another where, as here: (1) the parties to each contract are not the same; (2) the term in the contract in question is not ambiguous; and (3) the term in the other contract is directly conflicting. This is especially so where the result is to require an essential term, such as the duration of the contract, to be amended from the written terms of one contract to obtain consistency between the two contracts. To do so would disrupt the longstanding rule that parties are bound by the unambiguous terms of their written agreement unless it is affected by fraud, mistake or misrepresentation: Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2004] HCA 55 ; (2004) 218 CLR 471 , 483-84 [33] and [35]. The terms of the Nepalle Guarantee, including its duration, are not ambiguous. In the absence of such ambiguity, the written document stands on its own as a record of the agreement between the parties to it. </sentence>
</citances>
<legistitles>
<title id="l0">EVIDENCE ACT 1995 </title>
<title id="l1">EVIDENCE ACT 1995 - SECT 55 Relevant evidence</title>
<title id="l2">INCOME TAX ASSESSMENT ACT 1936 </title>
<title id="l3">INCOME TAX ASSESSMENT ACT 1936 - SECT 82KZM Expenditure by small business entities and individuals incurring non-business expenditure</title>
<title id="l4">INCOME TAX ASSESSMENT ACT 1936 - SECT 145 Deduction of premiums</title>
<title id="l5">INCOME TAX ASSESSMENT ACT 1936 - SECT 177A Interpretation</title>
<title id="l6">INCOME TAX ASSESSMENT ACT 1936 - SECT 177C Tax benefits</title>
<title id="l7">INCOME TAX ASSESSMENT ACT 1936 - SECT 177D Schemes to which Part applies</title>
<title id="l8">INCOME TAX ASSESSMENT ACT 1936 - SECT 177F Cancellation of tax benefits etc.</title>
<title id="l9">INCOME TAX ASSESSMENT ACT 1997 </title>
<title id="l10">TAXATION ADMINISTRATION ACT 1953 </title>
<title id="l11">FEDERAL COURT RULES </title>
<title id="l12">CONVEYANCING ACT 1919 </title>
<title id="l13">CONVEYANCING ACT 1919 - SECT 23 Dealings with land of undischarged bankrupt</title>
<title id="l14">CONVEYANCING ACT 1919 - SECT 144 Rents and periodical payments</title>
<title id="l15">CASINO CONTROL ACT 1992 </title>
<title id="l16">CASINO CONTROL ACT 1992 - SECT 3 Definitions</title>
<title id="l17">CASINO CONTROL ACT 1992 - SECT 4 Gaming in licensed casino declared lawful</title>
<title id="l18">CASINO CONTROL ACT 1992 - SECT 5 Directions by the Minister to protect integrity of casino gaming</title>
<title id="l19">CASINO CONTROL ACT 1992 - SECT 6 One casino only</title>
<title id="l20">CASINO CONTROL ACT 1992 - SECT 7 Ministerial directions as to requirements for casino</title>
<title id="l21">CASINO CONTROL ACT 1992 - SECT 9 Authority may invite expressions of interest</title>
<title id="l22">CASINO CONTROL ACT 1992 - SECT 10 Application for casino licence</title>
<title id="l23">CASINO CONTROL ACT 1992 - SECT 18 Determination of applications</title>
<title id="l24">CASINO CONTROL ACT 1992 - SECT 19 Authority to define casino premises</title>
<title id="l25">CASINO CONTROL ACT 1992 - SECT 21 No proprietary right in casino licence</title>
<title id="l26">CASINO CONTROL ACT 1992 - SECT 94 Minors in casino-offences by casino operator</title>
<title id="l27">CASINO CONTROL ACT 1992 - SECT 114 Casino duty</title>
<title id="l28">CASINO CONTROL ACT 1992 - SECT 115 Responsible gambling levy and fund</title>
<title id="l29">CASINO CONTROL ACT 1992 - SECT 116 Agreements and determinations</title>
<title id="l30">CASINO CONTROL ACT 1992 - SECT 117 Examples of ways in which duty or levy can be fixed</title>
<title id="l31">CASINO CONTROL ACT 1992 - SECT 120 Casino operator liable for duty etc</title>
<title id="l32">CASINO CONTROL ACT 1992 - SECT 140 Objects of Authority under this Act</title>
<title id="l33">CASINO CONTROL ACT 1992 - SECT 142 Authority may conduct negotiations and enter into agreements</title>
<title id="l34">CASINO CONTROL ACT 1992 - SECT 156 No right to compensation for cancellation etc</title>
</legistitles>
</case>