Federal Commissioner of Taxation v Ludekens

JurisdictionAustralia Federal only
Neutral Citation[2013] FCAFC 100,2013-0829 FCA B
Date2013
CourtFull Federal Court (Australia)
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5 cases
  • BBlood Enterprises Pty Ltd v Commissioner of Taxation
    • Australia
    • Federal Court
    • 19 September 2022
    ...HCA 17; 128 CLR 602 Federal Commissioner of Taxation v Hart [2004] HCA 26; 217 CLR 216 Federal Commissioner of Taxation v Ludekens [2013] FCAFC 100; 214 FCR 149 Federal Commissioner of Taxation v Patcorp Investments Limited [1976] HCA 67; 140 CLR 247 FJ Bloeman Pty Ltd v Federal Commissione......
  • B&F Investments Pty Ltd as trustee for the Illuka Park Trust v Commissioner of Taxation
    • Australia
    • Full Federal Court (Australia)
    • 9 June 2023
    ...207 CLR 235 Federal Commissioner of Taxation v Ellers Motor Sales Pty Ltd (1972) 128 CLR 602 Federal Commissioner of Taxation v Ludekens [2013] FCAFC 100; (2013) 214 FCR 149 Federal Commissioner of Taxation v Peabody [1994] HCA 43; (1994) 181 CLR 359 Hancock v Federal Commissioner of Taxati......
  • ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation
    • Australia
    • Full Federal Court (Australia)
    • 6 November 2020
    ...Holdings Ltd (2012) 250 CLR 503 Federal Commissioner of Taxation v Hart (2004) 217 CLR 16 Federal Commissioner of Taxation v Ludekens (2013) 214 FCR 149 Federal Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404 Federal Commissioner of Taxation v Star City Pty Ltd (2009) 17......
  • Commissioner of Taxation v Rowntree
    • Australia
    • Federal Court
    • 18 September 2020
    ...(2004) 217 CLR 216 Federal Commissioner of Taxation v James Flood Pty Ltd (1953) 88 CLR 492 Federal Commissioner of Taxation v Ludekens (2013) 214 FCR 149 Federal Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404 Glenfield Estates Pty Ltd v Federal Commissioner of Taxation......
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2 firm's commentaries
  • Court says tax scheme promoter penalty regime is wide reaching
    • Australia
    • Mondaq Australia
    • 15 October 2013
    ...under Project Wickenby. On 20 September, the individual was sentenced to 6 years' imprisonment. As Commissioner of Taxation v Ludekens [2013] FCAFC 100 is the first promoter penalty case since the amendment to the provisions in 2006, the Full Federal Court systematically addressed each crit......
  • Victory for Australian Commissioner of Taxation in the first promoter penalties appeal
    • Australia
    • Mondaq Australia
    • 8 September 2013
    ...the Commissioner was bound to appeal and his view has now been upheld by the Full Federal Court (Commissioner of Taxation v Ludekens [2013] FCAFC 100). The heart of the decision is the Full Court finding that no "alternative postulate" is required to be affirmatively proved by the Commissio......

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