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Commissioner of Taxation v Spotless Services Ltd     19

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ardmore Construction Ltd v Revenue & Customs	[2014] UKFTT 453	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2014	BAILII		4
Brody and Commissioner of Taxation	[2007] AATA 1764; 69 ATR 941	Administrative Appeals Tribunal	Australia	14 Sep 2007	AustLII		1
CC (New South Wales) Pty Ltd (in liquidation) v Commissioner of Taxation	[1997] FCA 23	Federal Court of Australia	Australia - Commonwealth	3 Feb 1997	AustLII
Collie and Commissioner of Taxation (Taxation)	[2024] AATA 440	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Commissioner of Taxation v Citigroup Pty Ltd	[2011] FCAFC 61; (2011) 193 FCR 380; (2011) 83 ATR 305	Federal Court of Australia	Australia - Commonwealth	10 May 2011	AustLII		5
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
Helbig & Rowe	[2016] FamCAFC 117	Family Court of Australia	Australia	6 Jul 2016	AustLII		42
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?	[2011] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?	[2011] ATOTD TD2011/24	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
XYZ Bank Ltd v Commissioner for the South african Revenue Service (10808)	[2001] ZATC 1	South Africa Tax Court	South Africa	16 May 2001	SAFLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Spotless: A Lesson in Form and Substance but not in Substance over Form"	[1998] RevenueLawJl 7	Azzi, John	Australia	circa 1998	AustLII
"Part IVA: Post Spotless"	(1998) 1 Journal of Australian Taxation 3	D'Ascenzo, Michael	Australia	circa 1998	AustLII		2
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII