Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Yacoub v Commissioner of Taxation [2012] FCA 678 Citation: Yacoub v Commissioner of Taxation [2012] FCA 678
Parties: MADELINE YACOUB v COMMISSIONER OF TAXATION MAROUN YACOUB V COMMISSIONER OF TAXATION
File number(s): NSD 1600 of 2011 NSD 1601 of 2011
Judge: JAGOT J
Date of judgment: 29 June 2012
Catchwords: TAXATION – whether applicants liable for GST – whether business arrangements constituted a partnership – whether business arrangements a non-entity joint venture
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth)
Cases cited: A.R.M. Constructions Pty Ltd v Federal Commissioner of Taxation (1987) 87 ATC 4790 Amadio Pty Ltd v Henderson (1998) 81 FCR 149 Avon Downs Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 Birtchnell v Equity Trustees, Executors & Agency Co Ltd (1929) 42 CLR 384 Fenston v Johnston (1940) 23 TC 29 Momentum Productions Pty Ltd v Lewarne (2009) 174 FCR 268; [2009] FCAFC 30 National Insurance Company of New Zealand Limited v Bray [1934] NZLR 67 United Dominions Corporation Ltd v Brian Pty Ltd (1985) 157 CLR 1 Whywait Pty Ltd v Davison [1997] 1 QdR 225 Lindley & Banks on Partnership (19th ed, Sweet & Maxwell Ltd, 2010)
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