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Nathan v FCT     78

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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
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
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
Agius and Commissioner of Taxation	[2014] AATA 854	Administrative Appeals Tribunal	Australia	17 Nov 2014	AustLII		3
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
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
Commissioner of Taxation v Crown Insurance Services Ltd	[2013] HCATrans 129	High Court of Australia	Australia - Commonwealth	6 Jun 2013	AustLII
Picton Finance Ltd and Commissioner of Taxation	[2013] AATA 116	Administrative Appeals Tribunal	Australia	5 Mar 2013	AustLII		5
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
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
DCT v AES Services	[2009] VSC 527	Supreme Court of Victoria	Australia - Victoria	20 Nov 2009	AustLII		5
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
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
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 1280; 67 ATR 433	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 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	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 13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR TR2001/13	Australian Taxation Office	Australia - Commonwealth	circa 2001	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
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
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
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
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
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
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
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 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
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
W Angliss & Co Pty Ltd v FCT	[1930] VicLawRp 46; [1931] VLR 107		Australia - Victoria	31 Oct 1930	AustLII		2
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
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
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
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 Inland Revenue v Datatronic Ltd	[2008] HKCFI 490	Hong Kong Court of First Instance	Hong Kong	13 Jun 2008	HKLII		1
Commissioner of Inland Revenue v Datatronic Ltd	[2008] HKCFI 491	Hong Kong Court of First Instance	Hong Kong	13 Jun 2008	HKLII		1
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
Hong Wai Ngar v Hksar	[2004] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	8 Jul 2004	HKLII
[1988] HKCFI 462 (15 December 1988)	[1988] HKCFI 462	Hong Kong Court of First Instance	Hong Kong	15 Dec 1988	HKLII
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
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
Internal Revenue Commission v Rad	[2002] PNGLR 315; [2002] PGLawRp 11		Papua New Guinea	22 Mar 2002	PacLII
Internal Revenue Commission v Rad	[2002] PNGLR 11		Papua New Guinea	22 Mar 2002	PacLII
Internal Revenue Commission v Hamidian-Rad	[2002] PGSC 3	Supreme Court of Papua New Guinea	Papua New Guinea	22 Mar 2002	PacLII
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits"	(2011) 9 (3) E-Journal of Tax Research 268	Sharkey, Nolan Cormac; Bain, Kathrin	Australia	circa 2011	AustLII
"How e-commerce has required Tax Authorities to re-evaluate how they impose taxation"	[2007] ANZCompuLawJl 4	Fletcher, Ben	Australia	circa 2007	AustLII
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi"	[2007] RevenueLawJl 1	Cassidy, Julie; Sykes, Andrew	Australia	circa 2007	AustLII
"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk"	[2005] JlATaxTA 27	Burton, Mark	Australia	circa 2005	AustLII
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes"	(1998) 10 Bond Law Review 118	Clark, Braedon	Australia	circa 1998	AustLII
"Spotless: A Lesson in Form and Substance but not in Substance over Form"	[1998] RevenueLawJl 7	Azzi, John	Australia	circa 1998	AustLII
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'"	(1997) 9 Bond Law Review 35	Wills, Michelle	Australia	circa 1997	AustLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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