Agius and Commissioner of Taxation
|
[2014] AATA 854
|
Administrative Appeals Tribunal
|
Australia
|
17 Nov 2014
|
AustLII
|
|
3
|
Picton Finance Ltd and Commissioner of Taxation
|
[2013] AATA 116
|
Administrative Appeals Tribunal
|
Australia
|
5 Mar 2013
|
AustLII
|
|
5
|
Re Taxpayer and FCT
|
[2007] AATA 1279; 66 ATR 532
|
Administrative Appeals Tribunal
|
Australia
|
30 Apr 2007
|
AustLII
|
|
1
|
Re Taxpayer and FCT
|
[2007] AATA 1277; 67 ATR 344
|
Administrative Appeals Tribunal
|
Australia
|
30 Apr 2007
|
AustLII
|
|
|
Re Taxpayer and FCT
|
[2007] AATA 1278; 67 ATR 389
|
Administrative Appeals Tribunal
|
Australia
|
30 Apr 2007
|
AustLII
|
|
|
Re Taxpayer and FCT
|
[2007] AATA 1280; 67 ATR 433
|
Administrative Appeals Tribunal
|
Australia
|
30 Apr 2007
|
AustLII
|
|
|
Re Taxpayer and FCT
|
[2007] AATA 1281; 67 ATR 477
|
Administrative Appeals Tribunal
|
Australia
|
30 Apr 2007
|
AustLII
|
|
|
Family & Community Services, Secretary, Department of and McAdam, Re; Case [1999] AATA 814
|
[1999] AATA 814; 56 ALD 772; 30 AAR 264
|
Administrative Appeals Tribunal
|
Australia
|
29 Oct 1999
|
AustLII
|
|
|
AAT Case 13,116; Case 13/98
|
[1998] AATA 547; 39 ATR 1147
|
Administrative Appeals Tribunal
|
Australia
|
23 Jul 1998
|
AustLII
|
|
|
WT95/16/18 and Deputy Commissioner of Taxation
|
[1996] AATA 284; 33 ATR 1178
|
Administrative Appeals Tribunal
|
Australia
|
9 Aug 1996
|
AustLII
|
|
|
WT93/78-79 and Commissioner of Taxation
|
[1994] AATA 710; 31 ATR 1272
|
Administrative Appeals Tribunal
|
Australia
|
21 Dec 1994
|
AustLII
|
|
|
WT88/24 and Commissioner of Taxation
|
[1990] AATA 193; 21 ATR 3630
|
Administrative Appeals Tribunal
|
Australia
|
21 Aug 1990
|
AustLII
|
|
|
VT87/1056 and Commissioner of Taxation
|
[1989] AATA 763; 21 ATR 3149
|
Administrative Appeals Tribunal
|
Australia
|
21 Dec 1989
|
AustLII
|
|
|
Colonial Gas Association Ltd v Commissioner of Taxation
|
[1934] ArgusLawRp 30; (1934) 40 ALR 187
|
Argus Law Reports
|
Australia
|
23 May 1934
|
AustLII
|
|
|
Commissioner of Taxation v W Angliss and Co Pty Ltd
|
[1931] ArgusLawRp 71; (1931) 37 ALR 331
|
Argus Law Reports
|
Australia
|
1 Oct 1931
|
AustLII
|
|
|
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997
|
[2014] ATOTR TR2014/7
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2014
|
AustLII
|
|
|
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997
|
[2014] ATOTR 7
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2014
|
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
|
|
|
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
|
|
|
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision
|
[2002] ATOTR TR2002/4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2002
|
AustLII
|
|
|
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision
|
[2002] ATOTR 4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2002
|
AustLII
|
|
|
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements
|
[2001] ATOTR TR2001/13
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2001
|
AustLII
|
|
|
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements
|
[2001] ATOTR 13
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2001
|
AustLII
|
|
|
Ardmore Construction Ltd v The Commissioners for Her Majesty's Revenue and Customs
|
[2018] EWCA Civ 1438
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
21 Jun 2018
|
BAILII
|
|
1
|
Lochtenberg v Commissioner of Taxation
|
[2019] FCA 1167
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Aug 2019
|
AustLII
|
|
1
|
FCT v Resource Capital Fund IV LP
|
[2019] FCAFC 51; (2019) 266 FCR 1
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Apr 2019
|
AustLII
|
|
9
|
Resource Capital Fund IV LP v Commissioner of Taxation
|
[2018] FCA 41; (2018) 355 ALR 273
|
Federal Court of Australia
|
Australia - Commonwealth
|
5 Feb 2018
|
AustLII
|
|
6
|
Tech Mahindra Ltd v Commissioner of Taxation
|
[2015] FCA 1082; (2015) 101 ATR 755
|
Federal Court of Australia
|
Australia - Commonwealth
|
7 Oct 2015
|
AustLII
|
|
5
|
Agius v Commissioner of Taxation
|
[2015] FCA 707
|
Federal Court of Australia
|
Australia - Commonwealth
|
14 Jul 2015
|
AustLII
|
|
4
|
ATS Pacific Pty Ltd v FCT
|
[2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116
|
Federal Court of Australia
|
Australia - Commonwealth
|
27 Mar 2014
|
AustLII
|
|
10
|
Commissioner of Taxation v Crown Insurance Services Ltd
|
[2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Nov 2012
|
AustLII
|
|
35
|
Overseas Aircrew Basing Ltd v FCT
|
[2009] FCA 7; (2009) 175 FCR 449; (2009) 74 ATR 850; [2009] ATC 20-089
|
Federal Court of Australia
|
Australia - Commonwealth
|
15 Jan 2009
|
AustLII
|
|
5
|
Tolich v Commissioner of Taxation
|
[2007] FCA 1195
|
Federal Court of Australia
|
Australia - Commonwealth
|
10 Aug 2007
|
AustLII
|
|
2
|
Kumagai Gumi Co Ltd v Commissioner of Taxation
|
[1999] FCA 235; (1999) 90 FCR 274; (1999) 161 ALR 699; 41 ATR 363
|
Federal Court of Australia
|
Australia - Commonwealth
|
19 Mar 1999
|
AustLII
|
|
24
|
CPH Property Pty Ltd v Commissioner of Taxation
|
[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 Oct 1998
|
AustLII
|
|
34
|
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation
|
[1993] FCA 276; (1993) 25 ATR 344
|
Federal Court of Australia
|
Australia - Commonwealth
|
7 Jun 1993
|
AustLII
|
|
9
|
Hoover (Australia) Pty Ltd v Email Ltd
|
[1991] FCA 646; (1991) 104 ALR 369; [1991] ATPR (Digest) 53; (1991) 13 ATPR 41-149
|
Federal Court of Australia
|
Australia - Commonwealth
|
19 Dec 1991
|
AustLII
|
|
19
|
Re Thorpe Nominees Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia
|
[1988] FCA 387
|
Federal Court of Australia
|
Australia - Commonwealth
|
4 Nov 1988
|
AustLII
|
|
|
Sentry Life Assurance Ltd v Life Insurance Commissioner
|
[1983] FCA 208; 78 FLR 74; (1983) 49 ALR 292
|
Federal Court of Australia
|
Australia - Commonwealth
|
29 Aug 1983
|
AustLII
|
|
5
|
FCT v Efstathakis
|
[1979] FCA 28; (1979) 38 FLR 276
|
Federal Court of Australia
|
Australia - Commonwealth
|
12 Jun 1979
|
AustLII
|
|
13
|
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
|
Commissioner of Taxation v Crown Insurance Services Ltd
|
[2013] HCATrans 129
|
High Court of Australia
|
Australia - Commonwealth
|
6 Jun 2013
|
AustLII
|
|
|
Esquire Nominees Ltd v FCT
|
[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076
|
High Court of Australia
|
Australia - Commonwealth
|
24 Sep 1973
|
AustLII
|
|
76
|
FCT v Casuarina Pty Ltd
|
[1971] HCA 78; (1971) 127 CLR 62
|
High Court of Australia
|
Australia - Commonwealth
|
23 Apr 1971
|
AustLII
|
|
1
|
FCT v Mitchum
|
[1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23
|
High Court of Australia
|
Australia - Commonwealth
|
30 Apr 1965
|
AustLII
|
|
39
|
FCT v W E Fuller Pty Ltd
|
[1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190
|
High Court of Australia
|
Australia - Commonwealth
|
3 Sep 1959
|
AustLII
|
|
18
|
Parke Davis & Co v Commissioner of Taxation
|
[1959] HCA 15; (1959) 101 CLR 521; [1959] ALR 599; 11 ATD 545; 33 ALJR 83
|
High Court of Australia
|
Australia - Commonwealth
|
23 Mar 1959
|
AustLII
|
|
11
|
FCT v French
|
[1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76
|
High Court of Australia
|
Australia - Commonwealth
|
18 Nov 1957
|
AustLII
|
|
42
|
FCT v United Aircraft Corporation
|
[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458
|
High Court of Australia
|
Australia - Commonwealth
|
6 Dec 1943
|
AustLII
|
|
95
|
Broken Hill South Ltd v Commissioner of Taxation (NSW)
|
[1937] HCA 4; (1937) 56 CLR 337; [1937] ALR 221; (1937) 4 ATD 163
|
High Court of Australia
|
Australia - Commonwealth
|
1 Mar 1937
|
AustLII
|
|
162
|
Deputy Federal Commissioner of Taxes (SA) v Elder's Trustee and Executor Co Ltd
|
[1936] HCA 64; (1936) 57 CLR 610; [1937] ALR 27; 4 ATD 135
|
High Court of Australia
|
Australia - Commonwealth
|
10 Dec 1936
|
AustLII
|
|
52
|
Commissioner of Stamp Duties (NSW) v Millar
|
[1932] HCA 63; (1932) 48 CLR 618; [1933] ALR 134
|
High Court of Australia
|
Australia - Commonwealth
|
8 Dec 1932
|
AustLII
|
|
45
|
FCT v W Angliss & Co Pty Ltd
|
[1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331
|
High Court of Australia
|
Australia - Commonwealth
|
1 Oct 1931
|
AustLII
|
|
17
|
Public Officer of the Studebaker Corporation of Australasia Ltd (As Agent for the Studebaker Corporation of America) v Commissioner of Taxation (NSW)
|
[1921] HCA 13; (1921) 29 CLR 225; 27 ALR 306
|
High Court of Australia
|
Australia - Commonwealth
|
18 Apr 1921
|
AustLII
|
|
19
|
Nathan v FCT
|
[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286
|
High Court of Australia
|
Australia - Commonwealth
|
9 Aug 1918
|
AustLII
|
|
78
|
JFP Energy Incorporated v Commissioner of Inland Revenue HC Wellington AP101/88
|
[1989] NZHC 2148; (1989) 13 TRNZ 416; (1989) 11 NZTC 6,282
|
High Court of New Zealand
|
New Zealand
|
20 Sep 1989
|
NZLII
|
|
|
Hong Wai Ngar v Hksar
|
[2004] HKCFA 46
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
8 Jul 2004
|
HKLII
|
|
|
Kwong Mile Services Ltd v Commissioner of Inland Revenue
|
[2004] HKCFA 45; (2004) 7 HKCFAR 275; [2004] 3 HKLRD 168
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
8 Jul 2004
|
HKLII
|
|
133
|
Commissioner of Inland Revenue v Datatronic Ltd
|
[2008] HKCFI 491
|
Hong Kong Court of First Instance
|
Hong Kong
|
13 Jun 2008
|
HKLII
|
|
1
|
Commissioner of Inland Revenue v Datatronic Ltd
|
[2008] HKCFI 490
|
Hong Kong Court of First Instance
|
Hong Kong
|
13 Jun 2008
|
HKLII
|
|
1
|
Bank of India v Commissioner of Inland Revenue
|
[1988] HKCFI 390; [1988] HKC 501
|
Hong Kong Court of First Instance
|
Hong Kong
|
15 Dec 1988
|
HKLII
|
|
|
[1988] HKCFI 462 (15 December 1988)
|
[1988] HKCFI 462
|
Hong Kong Court of First Instance
|
Hong Kong
|
15 Dec 1988
|
HKLII
|
|
|
X v Commissioner For The South African Revenue Service (14218)
|
[2018] ZATC 9
|
South Africa Tax Court
|
South Africa
|
9 Mar 2018
|
SAFLII
|
|
|
First National Bank of Southern Africa Ltd v Commissioner for Inland Revenue (343/2000)
|
[2002] ZASCA 2
|
Supreme Court of Appeal of South Africa
|
South Africa
|
7 Mar 2002
|
SAFLII
|
|
|
Essential Sterolin Products (Pty) Ltd v Commissioner for Inland Revenue (605/90)
|
[1993] ZASCA 160; 1993 4 SA 859; [1993] 2 All SA 632
|
Supreme Court of Appeal of South Africa
|
South Africa
|
30 Sep 1993
|
SAFLII
|
|
1
|
Adelong Gold Estates v Commissioner of Taxation
|
[1922] NSWStRp 12; 22 SR (NSW) 197; 39 WN (NSW) 49
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
29 Mar 1922
|
AustLII
|
|
|
Internal Revenue Commission v Hamidian-Rad
|
[2002] PGSC 3
|
Supreme Court of Papua New Guinea
|
Papua New Guinea
|
22 Mar 2002
|
PacLII
|
|
|
Hart
|
[2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1
|
Supreme Court of Queensland - Court of Appeal
|
Australia - Queensland
|
29 Aug 2016
|
AustLII
|
|
19
|
DCT v AES Services
|
[2009] VSC 527
|
Supreme Court of Victoria
|
Australia - Victoria
|
20 Nov 2009
|
AustLII
|
|
5
|
Internal Revenue Commission v Rad
|
[2002] PNGLR 11
|
|
Papua New Guinea
|
22 Mar 2002
|
PacLII
|
|
|
W Angliss & Co Pty Ltd v FCT
|
[1930] VicLawRp 46; [1931] VLR 107
|
|
Australia - Victoria
|
31 Oct 1930
|
AustLII
|
|
2
|
Internal Revenue Commission v Rad
|
[2002] PNGLR 315; [2002] PGLawRp 11
|
|
Papua New Guinea
|
22 Mar 2002
|
PacLII
|
|
|