Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Lui v Commissioner of Taxation [2009] FCAFC 115
TAXATION – departure authorisation certificate – humanitarian grounds – whether applicant unable to give security within the meaning of s 14U(1)(b)(ii) Taxation Administration Act 1953 (Cth) Words and phrases: "unable" Held: appeal from Administrative Appeals Tribunal dismissed. Acts Interpretation Act 1901 (Cth) Administrative Appeals Tribunal Act 1975 (Cth) Taxation Administration Act 1953 (Cth) Birdseye v Australian Securities and Investment Commission (2003) 76 ALD 321; [2003] FCAFC 232 Bull v Attorney-General for New South Wales (1913) 17 CLR 370 Comcare v Etheridge (2006) 149 FCR 522; [2006] FCAFC 27 IRG Technical Services Pty Limited v Federal Commissioner of Taxation (2007) 165 FCR 57; [2007] FCA 1867 Leeder v Mayor of the Town of Ballarat East [1908] VLR 214 Minister for Aboriginal Affairs v Peko-Wallsend Limited (1986) 162 CLR 24 Nilant v Macchia (2000) 104 FCR 238; [2000] FCA 1528 Poletti v Deputy Commissioner of Taxation (1994) 52 FCR 154 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Puglisi v Administrative Decisions Tribunal of New South Wales Appeals Panel (2001) 52 NSWLR 350; [2001] NSWCA 298 Re Kevin Lui and Commissioner of Taxation [2009] AATA 626 Winter v Federal Commissioner of Taxation (1985) 85 ATC 4654 KEVIN LUI v COMMISSIONER OF TAXATION
NSD 908 of 2009
STONE, EDMONDS AND JAGOT JJ
3 September 2009
SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
General Division NSD 908 of 2009
ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: KEVIN LUI
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGES: STONE, EDMONDS AND JAGOT JJ
DATE OF ORDER: 3 SEPTEMBER 2009
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate