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Edelsten v Federal Commissioner of Taxation

Edelsten v Federal Commissioner of Taxation

Case [1989] FCA 13

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AGLC: Edelsten v Federal Commissioner of Taxation [1989] FCA 13
Case: [1989] FCA 13
Decision Date: 1 Feb 1989

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Citations

Edelsten v Federal Commissioner of Taxation [1989] FCA 13

Most Recent Citation

Hicks, D.L. v Martin, I [1991] FCA 226

Cases Citing This Decision

Gazal v Deputy Commissioner of Taxation [2024] NSWSC 1
Citation 1

…His Honour’s view was endorsed in this court in Edelsten v Federal Commissioner of Taxation (1989) 85 ALR 226, 230 and in Skase v Commissioner of Taxation (1991) 32 FCR 206, 209 and 210-211. In the latter case, Pincus J said that “there must be … the circumstance that recoverability will be affected by the departure of the taxpayer from Australia.”…
Walsh and Commissioner of Taxation (Taxation) [2018] AATA 235
Citation 2

…Edelsten v Commissioner of Taxation (1992) 36 FCR 236…
Bakri v Deputy Commissioner of Taxation [2017] FCA 20
Citation 3 (Para 30)

…liability will be affected by the person going overseas. His Honour’s view was endorsed in the court in Edelsten v Federal Commissioner of Taxation (1989) 85 ALR 226, 230 and in Skase v Commissioner of Taxation (1991) 32 FCR 206, 209 and 210-211. In the latter case, Pincus J said that “there must be … the circumstan…
Hyde v Child Support Registrar [2016] FCCA 3006
Citation 4 (Para 1)

…oner of Taxation (Cth) (1986) 18 ATR 1; (1986) 86 ATC 4894; ATR at 2-3 per Woodward J; Edelsten v Federal Commissioner of Taxation (1989) 20 ATR 238; (1989) 85 ALR 226; (1989) 89 ATC 4120; ATR at 240-241 per Einfeld J.…
Crowther and Marchant and Ors [2016] FCCA 3030
Citation 5 (Para 2)

…oner of Taxation (Cth) (1986) 18 ATR 1; (1986) 86 ATC 4894; ATR at 2-3 per Woodward J; Edelsten v Federal Commissioner of Taxation (1989) 20 ATR 238; (1989) 85 ALR 226; (1989) 89 ATC 4120; ATR at 240-241 per Einfeld J.…
KLEARCHOS & KLEARCHOS [2013] FamCA 549
Citation 6 (Para 2)

…ing given in the Federal Court of Australia decisions of ERS Engines Pty Ltd v Wilson (1994) 14 ACSR 521, Edelsten v Federal Commissioner of Taxation (1989) 85 ALR 226 and Skase v Commissioner of Taxation (Cth) (1991) 32 FCR 206 also support his position.…
Onder and Child Support Registrar and Sari (No.2) [2011] FMCAfam 430
Citation 7 (Para 2)

…sop J. in Troughton v Deputy Commissioner of Taxation (2008) 166 FCR 9. The Court [has] stated in Edelston v Federal Commissioner of Taxation (1989) 85 ALR 226 at 231: ‘it is only the possibility or likelihood that the taxpayers departure from Australia would adversely affect the revenue that there should be under t…
AVS Group of Companies Pty Ltd v Commissioner of Police [2010] NSWCA 81
Citation 8

…rp [2001] NSWSC 58; (2001) 51 NSWLR 328 DPP v Alexander (1993) 33 NSWLR 482 Edelsten v Federal Commissioner of Taxation (1989) 85 ALR 226 FAI Insurances Ltd v Winneke (1982) 151 CLR 342 Franklins Pty Ltd v Metcash Trading Ltd [2009] NSWCA 407 Haviland v McLeary (1894) 15 LR (NSW) (Eq) 22 Herald and Weekly Times Ltd…
Pattenden v Commissioner of Taxation [2008] FCA 1590
Citation 9 (Para 4)

…ision by Young J in Dalco v Commissioner of Taxation (1987) 19 ATR 443 at 447-448 (later endorsed by Einfeld J in Edelsten v Commissioner of Taxation (1989) 85 ALR 226 at 230) and by Pincus J (as his Honour then was) in Skase v Commissioner of Taxation (1991) 32 FCR 206, at 209 and 211, Jessup J in Troughton v Deput…
Troughton v Deputy Commissioner of Taxation [2008] FCA 18
Citation 10 (Para 2)

…is a discretionary one. No criterion is expressly mentioned in the subsection. That led Northrop J to describe the discretion as “unfettered” in Edelsten v Commissioner of Taxation (1992) 36 FCR 236, 240. However, counsel for the Commissioner accepted, correctly in my view, that such a discretion must still be exercised in accordance with…
Whittaker v Child Support Registrar [2010] FCA 43
Citation 11

…of Taxation (1987) 19 ATR 443 discussed Edelsten v Federal Commissioner of Taxation (1989) 85 ALR 226 discussed Fancourt v Mercantile Credits Limited (1983) 154 CLR 87 followed Grech v Featherstone (1991) 33 FCR 63 cited Huddart, Parker and Co Proprietary Limited v Moorehead (1908) 8 CLR 330 cited Kamha v Australian…
Poletti, L. v Commissioner of Taxation [1994] FCA 553
Citation 12

…(1989) 85 ALR 226. His Honour referred to a passage from . . as follows:…
Edelsten, G.W. v Deputy Commissioner of Taxation [1992] FCA 379
Citation 13

…ed the making of the departure prohibition order and an unsuccessful application for revocation of that order based upon the sequestration order; see Edelsten v Federal Commissioner of Taxation (1988) 85 ALR 226. The statement that the tax liabilities outstanding at the time the departure prohibition order was made remain outstanding, suggests a co…
Skase, C.C. v Commissioner of Taxation [1991] FCA 904
Citation 14

…October 1987. The passages from Dalco's case upon which Mr O'Shea relied are quoted by Einfeld J. in Edelsten v The Federal Commissioner of Taxation (1989) 85 ALR 226 - especially at pp 228-230.…
Hicks, D.L. v Martin, I [1991] FCA 226
Citation 15

…October 1987. The passages from Dalco's case upon which Mr O'Shea relied are quoted by Einfeld J. in Edelsten v The Federal Commissioner of Taxation [1989] FCA 13; (1989) 85 ALR 226 - especially at pp 228-230.…

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