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Collis v FCT   flag  50

(1996) 33 ATR 438
Australasian Tax Reports
Australia

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Quality Publications Australia Pty Ltd v FCT [2012] FCA 256; (2012) 202 FCR 574; (2012) 88 ATR 145 Federal Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 3
CR 2011/15 - Income tax: proposed return of capital: APGF Diversified Property Fund [2011] ATOCR CR2011/15 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/14 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 21 [2011] ATOCR CR2011/14 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/26 - Income tax: proposed return of capital: APGF Property Syndicate No 7 [2011] ATOCR CR2011/26 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/25 - Income tax: proposed return of capital: APGF Property Syndicate No 5 [2011] ATOCR CR2011/25 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/24 - Income tax: proposed return of capital: APGF Property Syndicate No 4 [2011] ATOCR CR2011/24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/8 - Income tax: proposed return of capital: Burwood Property Syndicate [2011] ATOCR 8 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/9 - Income tax: proposed return of capital: Brisbane Property Syndicate [2011] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/10 - Income tax: proposed return of capital: Canberra Property Syndicate [2011] ATOCR 10 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/11 - Income tax: proposed return of capital: Melbourne Property Syndicate [2011] ATOCR 11 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/12 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 18 [2011] ATOCR 12 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/13 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 20 [2011] ATOCR 13 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/14 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 21 [2011] ATOCR 14 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/15 - Income tax: proposed return of capital: APGF Diversified Property Fund [2011] ATOCR 15 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/24 - Income tax: proposed return of capital: APGF Property Syndicate No 4 [2011] ATOCR 24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/25 - Income tax: proposed return of capital: APGF Property Syndicate No 5 [2011] ATOCR 25 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/26 - Income tax: proposed return of capital: APGF Property Syndicate No 7 [2011] ATOCR 26 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/8 - Income tax: proposed return of capital: Burwood Property Syndicate [2011] ATOCR CR2011/8 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/9 - Income tax: proposed return of capital: Brisbane Property Syndicate [2011] ATOCR CR2011/9 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/10 - Income tax: proposed return of capital: Canberra Property Syndicate [2011] ATOCR CR2011/10 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/11 - Income tax: proposed return of capital: Melbourne Property Syndicate [2011] ATOCR CR2011/11 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/12 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 18 [2011] ATOCR CR2011/12 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/13 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 20 [2011] ATOCR CR2011/13 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 28
AXA Asia Pacific Holdings Ltd v FCT [2009] FCA 1427; [2009] ATC 20-151 Federal Court of Australia Australia - Commonwealth 4 Dec 2009 AustLII flag 8
XYZ Radio (Pty Ltd) v Commissioner for the South African Revenue Service (11486) [2009] ZATC 1 South Africa Tax Court South Africa 11 May 2009 SAFLII flag
Orrong Strategies Pty Ltd v Village Roadshow Ltd [2007] VSC 1; (2007) 207 FLR 245 Supreme Court of Victoria Australia - Victoria 25 Jan 2007 AustLII flag 24
TD 2007/1 - Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis? [2007] ATOTD TD2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TD 2007/1 - Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis? [2007] ATOTD 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000 [2006] ATOGSTR GSTR2006/8 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000 [2006] ATOGSTR GSTR2006/7 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000 [2006] ATOGSTR 7 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000 [2006] ATOGSTR 8 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2005/D3 - Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000 [2005] ATODGSTR GSTR2005/D3 Australian Taxation Office Australia - Commonwealth 4 Oct 2005 AustLII flag
TR 2005/5 - Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia [2005] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/19 - Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936 [2005] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/19 - Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936 [2005] ATOTR TR2005/19 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/5 - Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia [2005] ATOTR TR2005/5 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd [2004] ATOCR 99 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd [2004] ATOCR CR2004/99 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes [2002] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes [2002] ATOTR TR2002/13 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
GSTR 2000/21 - Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000 [2000] ATOGSTR 21 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 2000/21 - Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000 [2000] ATOGSTR GSTR2000/21 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 1999/16 - Income tax: capital gains: goodwill of a business [1999] ATOTR TR1999/16 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/16 - Income tax: capital gains: goodwill of a business [1999] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 97/20 - Income tax: arm's length transfer pricing methodologies for international dealings [1997] ATOTR 20 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/20 - Income tax: arm's length transfer pricing methodologies for international dealings [1997] ATOTR TR97/20 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag 10

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