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FCT v Spotless Services Ltd   flag  369

[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
3rd December, 1996

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Vicinity Funds RE Ltd v Commissioner of State Revenue [2024] VSC 658 Supreme Court of Victoria Australia - Victoria 30 Oct 2024 AustLII flag
Hoe v Kode [2024] TASSC 51 Supreme Court of Tasmania Australia - Tasmania 30 Sep 2024 AustLII flag
Y64 and Department of Treaty, Aboriginal and Torres Strait Islander Partnerships, Communities and Arts; [2024] QICmr 26 Queensland Information Commissioner Australia - Queensland 17 Jun 2024 AustLII flag
Toyota Finance Australia Ltd v Islam [2024] NSWSC 1222 Supreme Court of New South Wales Australia - New South Wales 23 Sep 2024 AustLII flag
Racing New South Wales v Racing Victoria Ltd (No 2) [2024] NSWSC 312 Supreme Court of New South Wales Australia - New South Wales 26 Mar 2024 AustLII flag
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2024] HCA 20; (2024) 98 ALJR 808 High Court of Australia Australia - Commonwealth 5 Jun 2024 AustLII flag 4
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 5
Ierna v Commissioner of Taxation [2024] FCA 592 Federal Court of Australia Australia - Commonwealth 6 Jun 2024 AustLII flag 1
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
LK Law Pty Ltd v Karas (Legal Professional Privilege) [2024] FCA 315 Federal Court of Australia Australia - Commonwealth 6 Mar 2024 AustLII flag
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253 Federal Court of Australia Australia - Commonwealth 20 Mar 2024 AustLII flag
Hillier v Martin (No 19) [2024] FCA 210 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 1
Laming v Independent Parliamentary Expenses Authority [2024] FCA 172 Federal Court of Australia Australia - Commonwealth 4 Mar 2024 AustLII flag
Elvin v Vuleta [2024] ACTSC 84 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 28 Mar 2024 AustLII flag
Collie and Commissioner of Taxation (Taxation) [2024] AATA 440 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
CPG Group Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 199 Administrative Appeals Tribunal Australia 5 Jan 2024 AustLII flag
Kelly v Penzes [2023] VSC 74 Supreme Court of Victoria Australia - Victoria 23 Feb 2023 AustLII flag
Sea Swift Pty Ltd v Torres Strait Island Regional Council [2023] QSC 160 Supreme Court of Queensland Australia - Queensland 19 Jul 2023 AustLII flag 1
Vasey v Gladstone Area Group Apprentices Ltd [2023] QIRC 165 Queensland Industrial Relations Commission Australia - Queensland 5 Jun 2023 AustLII flag
R55 and Queensland Building and Construction Commission [2023] QICmr 39 Queensland Information Commissioner Australia - Queensland 23 Aug 2023 AustLII flag
Sun v R [2023] NSWCCA 147; (2023) 112 NSWLR 52 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 21 Jun 2023 AustLII flag 1
Adanguidi v R [2023] NSWCCA 91 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 20 Apr 2023 AustLII flag 1
Chief Commissioner of State Revenue v Godolphin Australia Pty Ltd [2023] NSWCA 44 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Mar 2023 AustLII flag 5
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3; 115 ATR 316 Federal Court of Australia Australia - Commonwealth 24 Jan 2023 AustLII flag 8
Diawara v National Australia Bank Ltd [2023] FCA 1048 Federal Court of Australia Australia - Commonwealth 8 Sep 2023 AustLII flag
Electoral Commissioner of the Australian Electoral Commission v Laming (No 2) [2023] FCA 917 Federal Court of Australia Australia - Commonwealth 9 Aug 2023 AustLII flag 5
Mylan Australia Holding Pty Ltd v Commissioner of Taxation [2023] FCA 672 Federal Court of Australia Australia - Commonwealth 21 Jun 2023 AustLII flag 1
HNMF and Commissioner of Taxation (Taxation) [2023] AATA 4067 Administrative Appeals Tribunal Australia 30 Nov 2023 AustLII flag 1
HongKong Xinhe International Investment Co Ltd v Bullseye Mining Ltd [No 5] [2022] WASC 245 Supreme Court of Western Australia Australia - Western Australia 2 Aug 2022 AustLII flag 1
Karri Country Produce Pty Ltd As Trustee for the Franceschi Trust v Advance Packing & Marketing Services Pty Ltd As Trustee for the Apms Unit Trust [2022] WASC 37 Supreme Court of Western Australia Australia - Western Australia 14 Feb 2022 AustLII flag 2
Jackermis v Woolworths (SA) Pty Ltd and Return to Work Corporation of South Australia [2022] SAET 74 Australia 14 Jun 2022 AustLII flag 7
Komlotex Pty Ltd v AMP Ltd [2022] NSWSC 1525 Supreme Court of New South Wales Australia - New South Wales 9 Nov 2022 AustLII flag 5
Shymko v Lach [2022] NSWSC 1096 Supreme Court of New South Wales Australia - New South Wales 18 Aug 2022 AustLII flag 9
Lawson v Minister for Environment and Water (No 2) [2022] NSWLEC 133 Land and Environment Court of New South Wales Australia - New South Wales 11 Nov 2022 AustLII flag
Community Resource Network v NSW Department of Justice [2022] NSWCATAD 363 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 14 Nov 2022 AustLII flag
Zonnevylle v Secretary, Department of Education [2022] NSWCATAD 187 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 7 Jun 2022 AustLII flag 4
FlyBlue Management Pty Ltd v NSW Crown Lands Department (Department of Planning and Environment) [2022] NSWCATAD 167 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 24 May 2022 AustLII flag
Walton v ACN 004 410 833 Ltd (formerly Arrium Ltd) (in liquidation) [2022] HCA 3; 399 ALR 1; (2022) 96 ALJR 166 High Court of Australia Australia - Commonwealth 16 Feb 2022 AustLII flag 28
McMillan v Warner (Trustee) [2022] FCAFC 20 Federal Court of Australia Australia - Commonwealth 23 Feb 2022 AustLII flag 4
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 3
Poralu Marine Australia Pty Ltd v MV Dijksgracht [2022] FCA 1038 Federal Court of Australia Australia - Commonwealth 6 Sep 2022 AustLII flag 2
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2022] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 9
Commissioner of Taxation v PricewaterhouseCoopers [2022] FCA 278 Federal Court of Australia Australia - Commonwealth 25 Mar 2022 AustLII flag 10
Trustee for JC Mobile Sharpening Discretionary Trust (Taxation) [2022] AATA 2482 Administrative Appeals Tribunal Australia 5 Aug 2022 AustLII flag
Crawford v Quail [2021] WASC 290 Supreme Court of Western Australia Australia - Western Australia 24 Aug 2021 AustLII flag 2
Contract Control Services Pty Ltd v Thirteenth Sonmar Pty Ltd [2021] VCC 925 County Court of Victoria Australia - Victoria 12 Jul 2021 AustLII flag
FlyBlue Management Pty Ltd v NSW Crown Lands Department [2021] NSWCATAD 322 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 2 Nov 2021 AustLII flag 1
Broadbent v Commissioner of Police [2021] NSWCATAD 287 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 1 Oct 2021 AustLII flag 1
Stephen v Seahill Enterprises Pty Ltd [2021] FWCFB 2623; (2021) 306 IR 140 Fair Work Commission Australia 12 May 2021 AustLII flag 10
Bethune v Strategic Lawyers Pty Ltd [2021] FedCFamC2G 6 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 2 Sep 2021 AustLII flag
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619; 114 ATR 136 Federal Court of Australia Australia - Commonwealth 21 Dec 2021 AustLII flag 12
Roberts-Smith v Fairfax Media Publications Pty Ltd (No 23) [2021] FCA 1460; (2021) 157 ACSR 438 Federal Court of Australia Australia - Commonwealth 23 Nov 2021 AustLII flag 9
Commonwealth DPP v Citigroup Global Markets Australia Pty Ltd (No 3 - privilege claims) [2021] FCA 1208 Federal Court of Australia Australia - Commonwealth 8 Oct 2021 AustLII flag 8
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2021] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag
Karmakar v Minister for Health (No 2) [2021] FCA 916; (2021) 177 ALD 83 Federal Court of Australia Australia - Commonwealth 6 Aug 2021 AustLII flag 5
Darnell v Stonehealth Pty Ltd (No 4) [2021] FCA 823 Federal Court of Australia Australia - Commonwealth 21 Jul 2021 AustLII flag 4
DBCT Management Pty Ltd v McConnell Dowell Constructors (Aust) Pty Ltd and Geosea Australia Pty Ltd Joint Venture [2021] FCA 512 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 9
Commonwealth DPP v Citigroup Global Markets Australia Pty Ltd [2021] FCA 511 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 8
Cobanov v Josifovski (No 2) [2021] ACTSC 111 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 4 Jun 2021 AustLII flag 2
VNBM and Commissioner of Taxation [2021] AATA 1626 Administrative Appeals Tribunal Australia 7 Jun 2021 AustLII flag 6
McCarthy and Commissioner of Taxation (Taxation) [2021] AATA 1511 Administrative Appeals Tribunal Australia 28 May 2021 AustLII flag
National Tertiary Education Industry Union and Murdoch University, Re [2020] WAICmr 5 Western Australian Information Commissioner Australia - Western Australia 20 May 2020 AustLII flag
Visser v DPP (Cth) [2020] VSCA 327 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 Dec 2020 AustLII flag 16
Q70 and Queensland Human Rights Commission [2020] QICmr 76 Queensland Information Commissioner Australia - Queensland 21 Dec 2020 AustLII flag
In the matter of Northern Energy Corporation Ltd [2020] NSWSC 1073; (2020) 147 ACSR 572 Supreme Court of New South Wales Australia - New South Wales 14 Aug 2020 AustLII flag 5
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation [2020] FCAFC 190; (2020) 282 FCR 455 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 6
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
Commissioner of Taxation v Rowntree [2020] FCA 1322 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 2
Australian Competition and Consumer Commission v NSW Ports Operations Hold Co Pty Ltd [2020] FCA 1232 Federal Court of Australia Australia - Commonwealth 27 Aug 2020 AustLII flag 39
Zantran Pty Ltd v Crown Resorts Ltd (No 2) [2020] FCA 1024; (2020) 146 ACSR 235 Federal Court of Australia Australia - Commonwealth 21 Jul 2020 AustLII flag 8
TR 2020/2 - Income tax: deductions for expenditure on environmental protection activities [2020] ATOTR TR2020/2 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TR 2020/2 - Income tax: deductions for expenditure on environmental protection activities [2020] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TD 2020/6 - Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997? [2020] ATOTD TD2020/6 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TD 2020/6 - Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997? [2020] ATOTD 6 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
T93 and The University of Southern Queensland [2019] QICmr 53 Queensland Information Commissioner Australia - Queensland 2 Dec 2019 AustLII flag
OY76VY and Board of Professional Engineers of Queensland [2019] QICmr 1 Queensland Information Commissioner Australia - Queensland 24 Jan 2019 AustLII flag 1
Tommy on behalf of the Yinhawangka Gobawarrah v Western Australia (No 2) [2019] FCA 1551 Federal Court of Australia Australia - Commonwealth 20 Sep 2019 AustLII flag 11
Anglo American Investments Pty Ltd (Trustee) (No 2) v Commissioner of Taxation [2019] FCA 1028 Federal Court of Australia Australia - Commonwealth 12 Jun 2019 AustLII flag 1
Martin v Norton Rose Fulbright Australia (No 2) [2019] FCA 96 Federal Court of Australia Australia - Commonwealth 11 Feb 2019 AustLII flag 28
El Rashidy & El Rashidy [2019] FamCA 402 Family Court of Australia Australia 5 Jul 2019 AustLII flag 1
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
Ariss and Commissioner of Taxation (Taxation) [2019] AATA 2958 Administrative Appeals Tribunal Australia 23 Aug 2019 AustLII flag
Vic Kids Property Pty Ltd v Kritsonis [2018] VCC 891 County Court of Victoria Australia - Victoria 20 Jun 2018 AustLII flag 1
Arysta Lifescience Australia Pty Ltd v Patton [2018] SASC 83 Supreme Court of South Australia Australia - South Australia 18 Jun 2018 AustLII flag
Australian Competition and Consumer Commission v Yazaki Corporation [2018] FCAFC 73; (2018) 262 FCR 243; (2018) 357 ALR 55 Federal Court of Australia Australia - Commonwealth 16 May 2018 AustLII flag 158
Hart v F C of T [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 8
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation [2018] FCA 2041 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag 1
DYT16 v Minister for Immigration and Border Protection [2018] FCA 1808 Federal Court of Australia Australia - Commonwealth 6 Nov 2018 AustLII flag
Davaria Pty Ltd v 7-Eleven Stores Pty Ltd [2018] FCA 760 Federal Court of Australia Australia - Commonwealth 28 May 2018 AustLII flag
Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd [2018] FCA 528; (2018) 107 ATR 769 Federal Court of Australia Australia - Commonwealth 19 Mar 2018 AustLII flag 3
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 flag 6
Mortgage Results Pty Ltd v Millsave Holdings Pty Ltd (Legal Privilege) [2017] VSC 704 Supreme Court of Victoria Australia - Victoria 28 Nov 2017 AustLII flag 10
Braham v ACN 101 482 580 Pty Ltd [2017] VSC 340 Supreme Court of Victoria Australia - Victoria 15 Jun 2017 AustLII flag
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue [2017] VSC 286 Supreme Court of Victoria Australia - Victoria 1 Jun 2017 AustLII flag 2
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation [2017] SASC 127; 106 ATR 305 Supreme Court of South Australia Australia - South Australia 31 Aug 2017 AustLII flag 3
Dubois and Rockhampton Regional Council [2017] QICmr 49 Queensland Information Commissioner Australia - Queensland 6 Oct 2017 AustLII flag 40
Pluta and Queensland Rail [2017] QICmr 4 Queensland Information Commissioner Australia - Queensland 16 Feb 2017 AustLII flag 1
Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9; (2017) 104 ATR 820 Supreme Court of New South Wales Australia - New South Wales 30 Jan 2017 AustLII flag 20
Curtin v Lord Howe Island Board [2017] NSWCATAD 86 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 27 Mar 2017 AustLII flag 2
Deppeler, in the matter of Deppeler (No 2) [2017] FCA 978 Federal Court of Australia Australia - Commonwealth 4 Aug 2017 AustLII flag
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation [2017] FCA 875 Federal Court of Australia Australia - Commonwealth 3 Aug 2017 AustLII flag
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
Northern Endeavour Shipping Pte Ltd v Owners of the MV NYK Isabel [2016] ZASCA 89; 2017 1 SA 25; [2016] 3 All SA 418 Supreme Court of Appeal of South Africa South Africa 1 Jun 2016 SAFLII flag 5
Mercedes-Benz Australia/Pacific Pty Ltd v Commissioner of State Revenue [2016] VSCA 194 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Aug 2016 AustLII flag 1
IOOF Holdings Ltd v Maurice Blackburn Pty Ltd [2016] VSC 311 Supreme Court of Victoria Australia - Victoria 25 Aug 2016 AustLII flag 27
Stafford and Queensland Police Service [2016] QICmr 7 Queensland Information Commissioner Australia - Queensland 18 Feb 2016 AustLII flag
R v Rogerson; R v McNamara (No 31) [2016] NSWSC 195 Supreme Court of New South Wales Australia - New South Wales 29 Mar 2016 AustLII flag 4
Kirkman v DP World Melbourne Ltd [2016] FWC 605 Fair Work Commission Australia 29 Jan 2016 AustLII flag 6
Cantor v Audi Australia Pty Ltd [2016] FCA 1391 Federal Court of Australia Australia - Commonwealth 22 Nov 2016 AustLII flag 20
Perazzoli v BankSA (No 2) [2016] FCA 260 Federal Court of Australia Australia - Commonwealth 16 Mar 2016 AustLII flag 7
Commonwealth of Australia v Shenzhen Energy Transport Co Ltd (No 3) [2016] FCA 87 Federal Court of Australia Australia - Commonwealth 12 Feb 2016 AustLII flag
Hall & Hall [2016] FamCA 745 Family Court of Australia Australia 6 Sep 2016 AustLII flag
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 Supreme Court of Victoria Australia - Victoria 21 Oct 2015 AustLII flag 12
Jones and Queensland Police Service [2015] QICmr 15 Queensland Information Commissioner Australia - Queensland 26 Jun 2015 AustLII flag 5
Virtu Fast Ferries Ltd v Ship 'Cape Leveque' [2015] FCAFC 58; (2015) 232 FCR 22; (2015) 321 ALR 471 Federal Court of Australia Australia - Commonwealth 30 Apr 2015 AustLII flag 1
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503 Federal Court of Australia Australia - Commonwealth 7 May 2015 AustLII flag 16
Orica Ltd v Commissioner of Taxation [2015] FCA 1399 Federal Court of Australia Australia - Commonwealth 7 Dec 2015 AustLII flag
Commissioner of Taxation v Arnold (No 2) [2015] FCA 34; (2015) 324 ALR 59; (2015) 100 ATR 529 Federal Court of Australia Australia - Commonwealth 4 Feb 2015 AustLII flag 22
Secretary, Department of Prime Minister and Cabinet and Secretary, Department of Infrastructure and Regional Development and Sanderson (Party Joined) [2015] AATA 361 Administrative Appeals Tribunal Australia 27 May 2015 AustLII flag 27
R v Dunn (No 9) [2014] WASC 61 Supreme Court of Western Australia Australia - Western Australia 28 Feb 2014 AustLII flag 4
Liesfield v SPI Electricity Pty Ltd [2014] VSC 348 Supreme Court of Victoria Australia - Victoria 25 Jul 2014 AustLII flag 4
Bourne and Queensland Building and Construction Commission [2014] QICmr 18 Queensland Information Commissioner Australia - Queensland 9 May 2014 AustLII flag
Beecham v Commissioner of Inland Revenue [2014] NZHC 2839; (2014) 26 NZTC 21-111 High Court of New Zealand New Zealand 14 Nov 2014 NZLII flag 1
CSL Australia Pty Ltd v Minister for Infrastructure and Transport [2014] FCA 1160; (2014) 227 FCR 333 Federal Court of Australia Australia - Commonwealth 3 Nov 2014 AustLII flag 1
Bartlett v R [No 2] [2013] WASC 83 Supreme Court of Western Australia Australia - Western Australia 15 Mar 2013 AustLII flag 2
Victoria v Tabcorp Holdings Ltd [2013] VSCA 180 Supreme Court of Victoria - Court of Appeal Australia - Victoria 24 Jul 2013 AustLII flag 6
Tabcorp Holdings Ltd v Victoria [2013] VSC 302 Supreme Court of Victoria Australia - Victoria 13 Jun 2013 AustLII flag 28
Nolan v Nolan [2013] QSC 140 Supreme Court of Queensland Australia - Queensland 31 May 2013 AustLII flag 4
Aquila Coal Pty Ltd v Bowen Central Coal Pty Ltd [2013] QSC 82 Supreme Court of Queensland Australia - Queensland 28 Mar 2013 AustLII flag 22
Dacey and Department of Education, Training and Employment [2013] QICmr 32 Queensland Information Commissioner Australia - Queensland 18 Oct 2013 AustLII flag
Department of National Parks, Recreation, Sport and Racing [2013] QICmr 28 Queensland Information Commissioner Australia - Queensland 12 Sep 2013 AustLII flag
Mathews and Department of Transport and Main Roads [2013] QICmr 23 Queensland Information Commissioner Australia - Queensland 28 Aug 2013 AustLII flag
Mathews and Department of Transport and Main Roads [2013] QICmr 22 Queensland Information Commissioner Australia - Queensland 28 Aug 2013 AustLII flag
Argus Probity Auditors & Advisors Pty Ltd and Queensland Rail [2013] QICmr 17 Queensland Information Commissioner Australia - Queensland 26 Jun 2013 AustLII flag
G8KPL2 and Queensland Health [2013] QICmr 15 Queensland Information Commissioner Australia - Queensland 17 Jun 2014 AustLII flag
Gapsa and Department of Transport and Main Roads [2013] QICmr 9 Queensland Information Commissioner Australia - Queensland 12 Apr 2013 AustLII flag
Bedran and Gold Coast City Council [2013] QICmr 1 Queensland Information Commissioner Australia - Queensland 22 Jan 2013 AustLII flag
Jamsapi Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 202 Administrative Decisions Tribunal Australia - New South Wales 12 Sep 2013 AustLII flag 1
‘‰ €€æ å  ç¦ æ [2013] HKCA 155 Hong Kong Court of Appeal Hong Kong 12 Apr 2013 HKLII flag
Ships 'Hako Endeavour', 'Hako Excel', 'Hako Esteem' and 'Hako Fortress' v Programmed Total Marine Services Pty Ltd [2013] FCAFC 21; (2013) 211 FCR 369; (2013) 296 ALR 265 Federal Court of Australia Australia - Commonwealth 26 Feb 2013 AustLII flag 23
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 17
Archer Capital 4A Pty Ltd as trustee for the Archer Capital Trust 4A v Sage Group plc (No 2) [2013] FCA 1098; (2013) 306 ALR 384 Federal Court of Australia Australia - Commonwealth 24 Oct 2013 AustLII flag 69
Osferatu & Osferatu (No 2) [2013] FamCA 644 Family Court of Australia Australia 22 Aug 2013 AustLII flag
Hamden and Department of Human Services [2013] AICmr 41 Australian Information Commissioner Australia 12 Apr 2013 AustLII flag 8
Gerhardt and Brisbane City Council [2012] QICmr 62 Queensland Information Commissioner Australia - Queensland 27 Nov 2012 AustLII flag
C01MAA and The Public Trustee of Queensland [2012] QICmr 23 Queensland Information Commissioner Australia - Queensland 8 May 2012 AustLII flag
Eastmark Holdings Pty Ltd v Kabraji (No 3) [2012] NSWSC 1463 Supreme Court of New South Wales Australia - New South Wales 3 Dec 2012 AustLII flag 21
Melrose Cranes and Rigging Pty Ltd v Manitowoc Crane Group Australia Pty Ltd [2012] NSWSC 904 Supreme Court of New South Wales Australia - New South Wales 17 Aug 2012 AustLII flag 5
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 4f55u16a 9d3bu16a 921eu16a [2012] HKCFI 418 Hong Kong Court of First Instance Hong Kong 4 May 2012 HKLII flag
Fully Profit (Asia) Ltd v the Secretary for Justice for and on Behalf of the Director of Lands [2012] HKCA 44 Hong Kong Court of Appeal Hong Kong 31 Jan 2012 HKLII flag 1
Mills v Commissioner of Taxation [2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; [2012] ATC 20-360; (2012) 87 ALJR 53 High Court of Australia Australia - Commonwealth 14 Nov 2012 AustLII flag 41
FCT v Visy Industries USA Pty Ltd [2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340 Federal Court of Australia Australia - Commonwealth 10 Aug 2012 AustLII flag 9
Commissioner of Taxation v Futuris Corporation Ltd [2012] FCAFC 32; (2012) 205 FCR 274; (2012) 87 ATR 828; [2012] ATC 20-306 Federal Court of Australia Australia - Commonwealth 19 Mar 2012 AustLII flag 11
Programmed Total Marine Services Pty Ltd v Ship 'Hako Fortress' [2012] FCA 805; (2012) 293 ALR 139 Federal Court of Australia Australia - Commonwealth 1 Aug 2012 AustLII flag 3
Australian Crime Commission v Stewart [2012] FCA 29; (2012) 286 ALR 713 Federal Court of Australia Australia - Commonwealth 30 Jan 2012 AustLII flag 10
TD 2012/1 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to deny a deduction for some, or all, of the interest expense incurred in respect of an 'investment loan interest payment arrangement' of the type described in this Determination? [2012] ATOTD TD2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/1 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to deny a deduction for some, or all, of the interest expense incurred in respect of an 'investment loan interest payment arrangement' of the type described in this Determination? [2012] ATOTD 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Mullet v Attorney-General's Department (Cth) [2012] AATA 103 Administrative Appeals Tribunal Australia 21 Feb 2012 AustLII flag 2
VWA v Patrick Stevedoring Pty Ltd (Criminal) [2011] VMC 62 Magistrates' Court of Victoria Australia - Victoria 21 Jan 2011 AustLII flag 1
VWA v Patrick Stevedoring Pty Ltd (Criminal) [2011] VMC 14 Magistrates' Court of Victoria Australia - Victoria 21 Jan 2011 AustLII flag
Alderman v Zurich [2011] NSWSC 754 Supreme Court of New South Wales Australia - New South Wales 21 Jul 2011 AustLII flag 3
Chief Commissioner of State Revenue v Centro (CPL) Ltd [2011] NSWCA 325; (2011) 81 NSWLR 462; (2011) 86 ATR 28 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Oct 2011 AustLII flag 7
Insurance Australia Ltd t/as NRMA Insurance v Checchia [2011] NSWCA 101; (2011) 80 NSWLR 1; (2011) 58 MVR 145 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Apr 2011 AustLII flag 15
Starr Family Trust v Chief Commissioner of State Revenue [2011] NSWADT 314 Administrative Decisions Tribunal Australia - New South Wales 4 Nov 2011 AustLII flag
Hoxede Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 251 Administrative Decisions Tribunal Australia - New South Wales 4 Nov 2011 AustLII flag 5
Lal v Director General, Department of Transport [2011] NSWADT 74 Administrative Decisions Tribunal Australia - New South Wales 8 Apr 2011 AustLII flag 2
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 flag 5
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 flag 12
Wingecarribee Shire Council v Lehman Brothers Australia Ltd (in liq) (No 5) [2011] FCA 245 Federal Court of Australia Australia - Commonwealth 18 Mar 2011 AustLII flag 2
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
Re Yip v FCT [2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214 Administrative Appeals Tribunal Australia 4 Nov 2011 AustLII flag 4
Philip Morris Ltd and Prime Minister [2011] AATA 556; (2011) 122 ALD 619 Administrative Appeals Tribunal Australia 15 Aug 2011 AustLII flag 43
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Platinum Investment Management Ltd v Chief Commissioner of State Revenue (No 2) [2010] NSWSC 1; [2010] ATC 20-160; (2010) 78 ATR 143 Supreme Court of New South Wales Australia - New South Wales 2 Feb 2010 AustLII flag 4
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
British American Tobacco Australia Services Ltd v Commissioner of Taxation [2010] FCAFC 130; (2010) 189 FCR 151 Federal Court of Australia Australia - Commonwealth 10 Nov 2010 AustLII flag 8
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 85
Tran v Commonwealth [2010] FCAFC 80; (2010) 187 FCR 54; (2010) 271 ALR 1; (2010) 116 ALD 29 Federal Court of Australia Australia - Commonwealth 6 Jul 2010 AustLII flag 27
Commissioner of Taxation v News Australia Holdings Pty Ltd [2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191 Federal Court of Australia Australia - Commonwealth 30 Jun 2010 AustLII flag 16
Ship 'Gem of Safaga' v Euroceanica (UK) Ltd [2010] FCAFC 14; (2010) 182 FCR 27; (2010) 265 ALR 88 Federal Court of Australia Australia - Commonwealth 26 Feb 2010 AustLII flag 28
Dye v Commonwealth Securities Ltd (No 5) [2010] FCA 950 Federal Court of Australia Australia - Commonwealth 1 Sep 2010 AustLII flag 22
RCI Pty Ltd v Commissioner of Taxation [2010] FCA 939; (2010) 272 ALR 347; [2010] ATC 20-207 Federal Court of Australia Australia - Commonwealth 1 Sep 2010 AustLII flag 1
Futuris Corporation Ltd v FCT [2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206 Federal Court of Australia Australia - Commonwealth 31 Aug 2010 AustLII flag 12
IEL Finance Ltd v Commissioner of Taxation [2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209 Federal Court of Australia Australia - Commonwealth 20 Aug 2010 AustLII flag 2
Citigroup Pty Ltd v FCT [2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412 Federal Court of Australia Australia - Commonwealth 9 Aug 2010 AustLII flag 5
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia v QR Ltd (No 2) [2010] FCA 652 Federal Court of Australia Australia - Commonwealth 22 Jun 2010 AustLII flag 45
TD 2010/12 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme? [2010] ATOTD TD2010/12 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/12 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme? [2010] ATOTD 12 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5 [2010] ATOGSTR GSTR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5 [2010] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
MacMahon and Commissioner of Taxation [2010] AATA 724 Administrative Appeals Tribunal Australia 23 Sep 2010 AustLII flag
Taxpayer v Commissioner of Taxation [2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917 Administrative Appeals Tribunal Australia 2 Jul 2010 AustLII flag 14
Bulkship Union SA v Qannas Shipping Co Ltd (339/08) [2009] ZASCA 74; 2010 1 SA 53; [2009] 4 All SA 189 Supreme Court of Appeal of South Africa South Africa 1 Jun 2009 SAFLII flag 4
Inspector Anthony Nicholson (WorkCover Authority of New South Wales) v Waco Kwikform Ltd [2009] NSWIRComm 123 New South Wales Industrial Relations Commission Australia - New South Wales 30 Jul 2009 AustLII flag
Shui on Credit Co Ltd v Commissioner of Inland Revenue [2009] HKCFA 102; [2010] 2 HKC 80; (2009) 12 HKCFAR 392; [2010] 1 HKLRD 237 Hong Kong Court of Final Appeal Hong Kong 30 Nov 2009 HKLII flag 9
Leung Lai Fong v Ho Sin Ying [2009] HKCFA 68; [2010] 2 HKC 216; (2009) 12 HKCFAR 581 Hong Kong Court of Final Appeal Hong Kong 24 Jul 2009 HKLII flag 9
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd [2009] HCATrans 150 High Court of Australia Australia - Commonwealth 23 Jun 2009 AustLII flag
FCT v Star City Pty Ltd (No 2) [2009] FCAFC 122; (2009) 180 FCR 448; [2009] ATC 20-129; 74 ATR 447 Federal Court of Australia Australia - Commonwealth 10 Sep 2009 AustLII flag 9
British American Tobacco Australia Services Ltd v Commissioner of Taxation [2009] FCA 1550; [2009] ATC 20-155; 77 ATR 518 Federal Court of Australia Australia - Commonwealth 21 Dec 2009 AustLII flag 5
Euroceanica (UK) Ltd v Ship 'Gem of Safaga' as Surrogate for Ships 'JBU Opal' and 'JBU Onyx' [2009] FCA 1467; (2009) 182 FCR 1; (2009) 263 ALR 68 Federal Court of Australia Australia - Commonwealth 9 Dec 2009 AustLII flag 4
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2009] FCA 1210; (2009) 113 ALD 254; (2009) 75 ATR 916; [2009] ATC 20-141 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 8
TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes [2009] ATOTR TR2009/3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TR 2009/2 - Income tax: genuine redundancy payments [2009] ATOTR TR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes [2009] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TR 2009/2 - Income tax: genuine redundancy payments [2009] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR SMSFR2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Re News Australia Holdings Pty Ltd and FCT [2009] AATA 750; 75 ATR 971; [2009] ATC 10-109 Administrative Appeals Tribunal Australia 29 Sep 2009 AustLII flag 2
Sharjade Pty Ltd v RAAF Landings [2008] NSWSC 151 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2008 AustLII flag 6
Morrison v Bulga Coal Management Pty Ltd [2008] NSWIRComm 243 New South Wales Industrial Relations Commission Australia - New South Wales 19 Dec 2008 AustLII flag 1
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
FCT v Lenzo [2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014 Federal Court of Australia Australia - Commonwealth 3 Apr 2008 AustLII flag 35
Narbey v Commissioner of Taxation [2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 3
Christine George on behalf of the Gurambilbarra People v Queensland [2008] FCA 1518 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 23
Princi v FCT [2008] FCA 441; (2008) 47 AAR 435; [2008] ATC 20-016; 68 ATR 938 Federal Court of Australia Australia - Commonwealth 4 Apr 2008 AustLII flag 2
McCutcheon v FCT [2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009 Federal Court of Australia Australia - Commonwealth 12 Mar 2008 AustLII flag 15
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements [2008] ATOTR TR2008/1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements [2008] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Re Player and FCT [2008] AATA 274; [2008] ATC 10-015; 71 ATR 668 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
Re Player and FCT [2008] AATA 273; [2008] ATC 10-014; 71 ATR 591 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
Re O'Brien and FCT [2008] AATA 86; [2008] ATC 10-002; 71 ATR 251 Administrative Appeals Tribunal Australia 1 Feb 2008 AustLII flag
Betfair Pty Ltd and Department of the Attorney General, Re [2007] WAICmr 7 Western Australian Information Commissioner Australia - Western Australia 13 Apr 2007 AustLII flag 1
Whether arrangement was a tax avoidance arrangement [2007] NZTRA 15 New Zealand Taxation Review Authority New Zealand 8 Nov 2007 NZLII flag
New South Wales v Jackson [2007] NSWCA 279 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Oct 2007 AustLII flag 69
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd [2007] HKCFA 78; [2008] 1 HKC 151; (2007) 10 HKCFAR 704; [2008] 2 HKLRD 40 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2007 HKLII flag 7
Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 3
Lenzo v Commissioner of Taxation [2007] FCA 1402 Federal Court of Australia Australia - Commonwealth 7 Sep 2007 AustLII flag 5
Walters v FCT [2007] FCA 1270; (2007) 162 FCR 421; (2007) 67 ATR 156 Federal Court of Australia Australia - Commonwealth 20 Aug 2007 AustLII flag 9
Tolich v Commissioner of Taxation [2007] FCA 1195 Federal Court of Australia Australia - Commonwealth 10 Aug 2007 AustLII flag 2
Iddles v Commissioner of Taxation [2007] FCA 395 Federal Court of Australia Australia - Commonwealth 23 Mar 2007 AustLII flag
Balestra and Commissioner of Taxation [2007] AATA 1845; 70 ATR 173 Administrative Appeals Tribunal Australia 5 Oct 2007 AustLII flag
Barham and Commissioner of Taxation [2007] AATA 1824; 68 ATR 328 Administrative Appeals Tribunal Australia 28 Sep 2007 AustLII flag 1
Brody and Commissioner of Taxation [2007] AATA 1764; 69 ATR 941 Administrative Appeals Tribunal Australia 14 Sep 2007 AustLII flag 1
Leggett and Commissioner of Taxation [2007] AATA 1624; (2007) 69 ATR 678 Administrative Appeals Tribunal Australia 1 Aug 2007 AustLII flag 1
Richards and Commissioner of Taxation [2007] AATA 1471; (2007) 68 ATR 629 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Miniello and Commissioner of Taxation [2007] AATA 1470; (2007) 68 ATR 565 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Burrows and Commissioner of Taxation [2007] AATA 1467; (2007) 68 ATR 502 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Macpherson and Commissioner of Taxation [2007] AATA 1092; 65 ATR 944 Administrative Appeals Tribunal Australia 28 Feb 2007 AustLII flag
Macpherson and Commissioner of Taxation [2007] AATA 1022; (2007) 65 ATR 702 Administrative Appeals Tribunal Australia 22 Jan 2007 AustLII flag 3
AWB Ltd v Honourable Terence Rhoderic Hudson Cole [2006] FCA 571; (2006) 152 FCR 382; 232 ALR 743; 91 ALD 46 Federal Court of Australia Australia - Commonwealth 17 May 2006 AustLII flag 195
Ell v Commissioner of Taxation [2006] FCA 71 Federal Court of Australia Australia - Commonwealth 10 Feb 2006 AustLII flag 7
Cumins v Commissioner of Taxation [2006] FCA 43 Federal Court of Australia Australia - Commonwealth 6 Feb 2006 AustLII flag 1
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR TR2006/13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements [2006] ATOTR TR2006/2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements [2006] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Re Athans and FCT [2006] AATA 1121; 65 ATR 900 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Taylor and Commissioner of Taxation [2006] AATA 1120; 65 ATR 857 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
VCK and Commissioner of Taxation [2006] AATA 1073; 64 ATR 1273 Administrative Appeals Tribunal Australia 12 Dec 2006 AustLII flag
Re Munday and FCT [2006] AATA 1066; 65 ATR 148 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Clampett and Commissioner of Taxation [2006] AATA 1065; 65 ATR 124 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Re Vce and FCT [2006] AATA 821; 63 ATR 1249 Administrative Appeals Tribunal Australia 26 Sep 2006 AustLII flag 15
Athineos and Commissioner of Taxation [2006] AATA 661; 63 ATR 1291 Administrative Appeals Tribunal Australia 26 Jul 2006 AustLII flag
McCutcheon and Commissioner of Taxation [2006] AATA 535; 63 ATR 1323 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag 2
Bienstein and Attorney-General's Department [2006] AATA 259 Administrative Appeals Tribunal Australia 17 Mar 2006 AustLII flag
Pearce v R [2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Apr 2005 AustLII flag 13
Inspector Wade v North Coast Area Health Service [2005] NSWIRComm 349 New South Wales Industrial Relations Commission Australia - New South Wales 5 Oct 2005 AustLII flag
Sydney Airports Corporation Ltd v Singapore Airlines Ltd [2005] NSWCA 47 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Mar 2005 AustLII flag 81
Commissioner of Taxation (Cth) v Pratt Holdings Pty Ltd [2005] FCA 1247; (2005) 225 ALR 266; (2005) 60 ATR 466 Federal Court of Australia Australia - Commonwealth 5 Sep 2005 AustLII flag 150
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits [2005] ATOGSTR GSTR2005/3 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits [2005] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Gruber and Commissioner of Taxation [2005] AATA 1305; 61 ATR 1152 Administrative Appeals Tribunal Australia 23 Dec 2005 AustLII flag 1
Taxpayers and Commissioner of Taxation [2005] AATA 1251; 61 ATR 1132 Administrative Appeals Tribunal Australia 16 Dec 2005 AustLII flag 4
Starr and Commissioner of Taxation [2005] AATA 797; 61 ATR 1001 Administrative Appeals Tribunal Australia 19 Aug 2005 AustLII flag
Iddles and Commissioner of Taxation [2005] AATA 787; 60 ATR 1187 Administrative Appeals Tribunal Australia 17 Aug 2005 AustLII flag 1
R v Connolly [2004] NZHC 1226; (2004) 21 NZTC 18,844 High Court of New Zealand New Zealand 22 Oct 2004 NZLII flag 6
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
GSTR 2004/D6 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: Use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises [2004] ATODGSTR GSTR2004/D6 Australian Taxation Office Australia - Commonwealth 4 Aug 2004 AustLII flag
GSTR 2004/D5 - Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises [2004] ATODGSTR GSTR2004/D5 Australian Taxation Office Australia - Commonwealth 4 Aug 2004 AustLII flag
GSTR 2004/D4 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - Exploitation of the second hand goods provisions to obtain input tax credits [2004] ATODGSTR GSTR2004/D4 Australian Taxation Office Australia - Commonwealth 14 Jul 2004 AustLII flag
Magazine Co and Commissioner of Taxation [2004] AATA 1173; 58 ATR 1001 Administrative Appeals Tribunal Australia 9 Nov 2004 AustLII flag
Re Dibarr Pty Ltd and FCT [2004] AATA 1030; 57 ATR 1183 Administrative Appeals Tribunal Australia 1 Oct 2004 AustLII flag 4
Ryan and Commissioner of Taxation [2004] AATA 753; (2004) 56 ATR 1122; 82 ALD 140 Administrative Appeals Tribunal Australia 19 Jul 2004 AustLII flag 9
Eldersmede Pty Ltd and Commissioner of Taxation [2004] AATA 710; (2004) 56 ATR 1179 Administrative Appeals Tribunal Australia 25 Jun 2004 AustLII flag 10
QT2001/442-444 and Commissioner of Taxation [2004] AATA 349; 55 ATR 1082 Administrative Appeals Tribunal Australia 5 Apr 2004 AustLII flag
Commissioner of State Revenue v Purdale Holdings Pty Ltd [2003] VSC 289; 53 ATR 488 Supreme Court of Victoria Australia - Victoria 15 Aug 2003 AustLII flag 4
Commissioner of Taxation v Zoffanies Pty Ltd [2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942 Federal Court of Australia Australia - Commonwealth 24 Oct 2003 AustLII flag 33
Kent v The Vessel Maria Luisa [2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12 Federal Court of Australia Australia - Commonwealth 16 May 2003 AustLII flag 18
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation [2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449 Federal Court of Australia Australia - Commonwealth 4 Dec 2003 AustLII flag 15
Commissioner of Taxation of the Commonwealth of Australia v MacArthur [2003] FCA 903 Federal Court of Australia Australia - Commonwealth 28 Aug 2003 AustLII flag 1
Sleight v FCT [2003] FCA 896 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 2
Spassked Pty Ltd v Commissioner of Taxation (No 5) [2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337 Federal Court of Australia Australia - Commonwealth 14 Feb 2003 AustLII flag 19
TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering arrangements [2003] ATOTR TR2003/2 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering arrangements [2003] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TD 2003/3 - Income tax: Can Part IVA of the Income Tax Assessment Act 1936 (the '1936 Act') apply to a 'Capital Gains Tax reduction arrangement' of the type described in this Taxation Determination? [2003] ATOTD TD2003/3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TD 2003/3 - Income tax: Can Part IVA of the Income Tax Assessment Act 1936 (the '1936 Act') apply to a 'Capital Gains Tax reduction arrangement' of the type described in this Taxation Determination? [2003] ATOTD 3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Jones and Commissioner of Taxation [2003] AATA 84; (2003) 52 ATR 1063 Administrative Appeals Tribunal Australia 31 Jan 2003 AustLII flag 18
Temwood Holdings Pty Ltd and Department for Planning and Infrastructure, Re [2002] WAICmr 38 Western Australian Information Commissioner Australia - Western Australia 22 Nov 2002 AustLII flag
Mitsubishi Electric Australia Pty Ltd v Victorian WorkCover Authority [2002] VSCA 59; (2002) 4 VR 332 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 May 2002 AustLII flag 185
Tamas v Victorian Civil and Administrative Tribunal [2002] VSC 309; 19 VAR 128 Supreme Court of Victoria Australia - Victoria 7 Aug 2002 AustLII flag 1
O'Loughlin v HGF, Gabor Tamas Constructions Pty Ltd [2002] VCAT 374 Victorian Civil and Administrative Tribunal Australia - Victoria 29 May 2002 AustLII flag
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
Puzey v Commissioner of Taxation [2002] FCA 1615; 124 FCR 514; 51 ATR 616 Federal Court of Australia Australia - Commonwealth 24 Dec 2002 AustLII flag 5
Prentice v Cummins (No 5) [2002] FCA 1503; (2002) 124 FCR 67; 51 ATR 400 Federal Court of Australia Australia - Commonwealth 5 Dec 2002 AustLII flag 56
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
Electricity Supply Industry Superannuation (Qld) Ltd v Deputy FCT [2002] FCA 1274 Federal Court of Australia Australia - Commonwealth 17 Oct 2002 AustLII flag 3
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 26
Mochkin v Commissioner of Taxation [2002] FCA 675 Federal Court of Australia Australia - Commonwealth 29 May 2002 AustLII flag 1
Vincent v FCT [2002] FCA 656 Federal Court of Australia Australia - Commonwealth 24 May 2002 AustLII flag 7
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes [2002] ATOTR TR2002/19 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/18 - Income tax: home loan unit trust arrangement [2002] ATOTR TR2002/18 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities [2002] ATOTR TR2002/16 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
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes [2002] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/18 - Income tax: home loan unit trust arrangement [2002] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities [2002] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2002 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
Zoffanies Pty Ltd and Commissioner of Taxation [2002] AATA 758; 50 ATR 1192 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 2
RAL and Commissioner of Taxation [2002] AATA 653; 50 ATR 1076 Administrative Appeals Tribunal Australia 2 Aug 2002 AustLII flag 2
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 flag
Woosnam v Minproc Engineers Ltd [2001] WADC 176 District Court of Western Australia Australia - Western Australia 31 Jul 2001 AustLII flag
Hart v FCT [2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317 Federal Court of Australia Australia - Commonwealth 2 Nov 2001 AustLII flag 16
Vilona v The Ship "Alnilam" [2001] FCA 411 Federal Court of Australia Australia - Commonwealth 10 Apr 2001 AustLII flag 1
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Owen & Others and Commissioner of Taxation [2001] AATA 789; 48 ATR 1134 Administrative Appeals Tribunal Australia 17 Sep 2001 AustLII flag
House of Peace Pty Ltd v Bankstown City Council [2000] NSWCA 44; (2000) 48 NSWLR 498; (2000) 106 LGERA 440 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Mar 2000 AustLII flag 276
CPH Property Pty Ltd v Commissioner of Taxation S133/2000 [2000] HCATrans 754 High Court of Australia Australia - Commonwealth 13 Dec 2000 AustLII flag
CPH Property Pty Ltd v Commissioner of Taxation S132/2000 [2000] HCATrans 753 High Court of Australia Australia - Commonwealth 13 Dec 2000 AustLII flag
Commissioner of Taxation v Murray Leisure Group Pty Ltd S128/2000 [2000] HCATrans 752 High Court of Australia Australia - Commonwealth 13 Dec 2000 AustLII flag
Commissioner of Taxation v Consolidated Press Holdings Ltd S127/2000 [2000] HCATrans 751 High Court of Australia Australia - Commonwealth 13 Dec 2000 AustLII flag
Barwick v Law Society of New South Wales [2000] HCA 2; (2000) 169 ALR 236; (2000) 74 ALJR 419; (2000) 21 Leg Rep 8 High Court of Australia Australia - Commonwealth 3 Feb 2000 AustLII flag 78
Australian Prudential Regulation Authority v Holloway [2000] FCA 579; (2000) 104 FCR 521; 45 ATR 170 Federal Court of Australia Australia - Commonwealth 12 May 2000 AustLII flag 10
Opal Maritime Agencies Pty Ltd v Skulptor Konenkov [2000] FCA 507; (2000) 98 FCR 519; 172 ALR 481 Federal Court of Australia Australia - Commonwealth 19 Apr 2000 AustLII flag 15
ONETEL Ltd v Deputy Commissioner of Taxation [2000] FCA 270; (2000) 101 FCR 548; 171 ALR 227; 44 ATR 52; 58 ALD 103 Federal Court of Australia Australia - Commonwealth 13 Mar 2000 AustLII flag 391
) [1999] ZASCA 64; 1999 4 SA 1149; 1999 12 JTLR 337 Supreme Court of Appeal of South Africa South Africa 17 Sep 1999 SAFLII flag 13
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 38
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
Sun Lucky Co Ltd v Mu Gung Wha [1999] FCA 220 Federal Court of Australia Australia - Commonwealth 12 Mar 1999 AustLII flag 2
MSC Mediterranean Shipping Co SA v Owners Of Ship "Tychi" [1999] EWCA Civ 1150 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Mar 1999 BAILII flag
Commissioner, Public Service Commission v Civil Service Association of Western Australia Inc [1998] WASCA 239 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 9 Sep 1998 AustLII flag
Campbells Hardware & Timber Pty Ltd v CSD [1998] QCA 16 Supreme Court of Queensland - Court of Appeal Australia - Queensland 27 Feb 1998 AustLII flag 1
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 86
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 flag 34
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities [1998] ATOTR TR98/22 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities [1998] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Lion Nathan Brewing Investments Pty Ltd v Commissioner for ACT Revenue [1997] FCA 1153 Federal Court of Australia Australia - Commonwealth 28 Oct 1997 AustLII flag 1
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 flag
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 flag
Clough Engineering Ltd and Deputy Commissioner of Taxation [1997] AATA 118 Administrative Appeals Tribunal Australia 10 Apr 1997 AustLII flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
Privilege in Perspective: Client Legal Privilege in Federal Investigations [2007] ALRC 107 Australian Law Reform Commission Australia circa 2007 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Charities, Election Campaigning and the Australian Constitution" (2020) 43 Melbourne University Law Review 462 Beard, Jennifer Leigh Australia circa 2020 AustLII flag
"Trending Towards Convergence" [2020] JlATaxTA 4 Tretola, John Gaetano Australia circa 2020 AustLII flag
"Australian tax avoidance cases - A comparative approach" (FCA) [2017] FedJSchol 9 Pagone, Justice Australia circa 2017 AustLII flag
"Tax Avoidance - A View from the Dark Side" (2016) 39 Melbourne University Law Review 950 Bloom, David Australia circa 2016 AustLII flag 1
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA) [2012] FedJSchol 28 Logan, Justice John Australia circa 2012 AustLII flag
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13 (2012) 11 (2) Canberra Law Review 117 Huang, Louisa Australia circa 2012 AustLII flag
"Speech - Illuminating Tax Avoidance" (VSC) [2011] VicJSchol 13 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"Speech 1313Part IVA Where Are We And Where Are We Going? The Big Picture" (VSC) [2011] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"Judicial review of the Accountants' Concession: a case for improving tax administration and accountability" [2011] RevenueLawJl 8 Azzi, John Australia circa 2011 AustLII flag
"Speech - Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far" (VSC) [2010] VicJSchol 60 Pagone, Justice Tony Australia - Victoria circa 2010 AustLII flag
"The speech 'Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far' was delivered by the Hon. Justice Pagone at the Taxation Institute of Australia Lecture, Victorian State Library, 13 October 2010" (VSC) [2010] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2010 AustLII flag
"Weaving the Ethical Tapestry in These Changing Times - Contemporary Australian Discourses Regarding the Ethical Obligations of Australian Tax Practitioners" (2010) 33 University of New South Wales Law Journal 745 Dabner, Justin; Burton, Mark Australia circa 2010 AustLII flag
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance" [2010] RevenueLawJl 2 Xynas, Lidia Australia circa 2010 AustLII flag
"Speech - Tax Uncertainty" (VSC) [2009] VicJSchol 11 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag
"Defining ordinary income after McNeil" [2009] UNSWLRS 32 Cashmere, Maurice; Fisher, Rodney Australia circa 2009 AustLII flag
"Tax Uncertainty" (2009) 33 Melbourne University Law Review 886 Pagone, G T Australia circa 2009 AustLII flag 1
"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One" (2009) 2 Journal of Applied Law and Policy 65 Wilson-Rogers, Nicole; Pinto, Dale Australia circa 2009 AustLII flag
"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA) [2009] FedJSchol 13 Lindgren, Justice Kevin Australia circa 2009 AustLII flag
"Containing Tax Avoidance: Anti-Avoidance Strategies" [2008] UNSWLRS 40 Evans, Chris Australia circa 2008 AustLII flag
"Of Sham and Other Lessons for Australian Revenue Law" (2008) 32 Melbourne University Law Review 861 Kirby, Michael Australia circa 2008 AustLII flag 4
"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?" [2008] JlATaxTA 16 O'Keefe, Patricia Australia circa 2008 AustLII flag
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
"From Lutine Bell to Law Reform — A Case Study in Australian Admiralty Law" (2008) 22 Australian and New Zealand Maritime Law Journal 1 The Hon Justice Michael Kirby Australia circa 2008 AustLII flag
"Speech - Advising on Part IVA" (VSC) [2007] VicJSchol 24 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC) [2007] VicJSchol 19 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions" [2007] UNSWLRS 12 Evans, Chris Australia circa 2007 AustLII flag
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?" (2006) 4 E-Journal of Tax Research 25 Wilson-Rogers, Nicole Australia circa 2006 AustLII flag 1
" [2005] RevenueLawJl 9 Boccabella, Dale Australia circa 2005 AustLII flag
"There are Too Many Witchdoctors in Our Tax Courts: Is There a Better Way?" [2005] RevenueLawJl 3 Burton, Mark Australia circa 2005 AustLII flag
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT" (2005) 8 (2) Journal of Australian Taxation 217 Boccabella, Dale Australia circa 2005 AustLII flag
"The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6 Hart, Geoffrey Australia circa 2004 AustLII flag
"Family Partnerships and Part IVA ITAA 1936" [2004] RevenueLawJl 3 Ritchie, Thomas Australia circa 2004 AustLII flag
"Part IVA: Post-Hart" (2004) 7 (2) Journal of Australian Taxation 357 D'Ascenzo, Michael Australia circa 2004 AustLII flag
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 2
"Avoiding tax avoidance: the primacy of Part IVA" (FCA) [2004] FedJSchol 11 Sackville, Justice Ronald Australia circa 2004 AustLII flag
"Arresting Surrogate Ships: Who Is An Owner?" (2004) 18 Australian and New Zealand Maritime Law Journal 73 Matthew Harvey Australia circa 2004 AustLII flag
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 467 Krever, Richard Australia circa 2003 AustLII flag 8
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Pagone, G T Australia circa 2003 AustLII flag 3
"Admiralty Jurisdiction and Marine Insurance" (FCA) [2003] FedJSchol 17 Allsop, Justice James Australia circa 2003 AustLII flag
"Scheme New Zealand or an Example of the Operation of Div 165" (2003) 1 (2) E-Journal of Tax Research 147 Hill, Graham Australia circa 2003 AustLII flag 1
"The Interrelation of Scheme and Purpose Under Part IVA" (2003) 1 (2) E-Journal of Tax Research 110 Cashmere, Maurice J Australia circa 2003 AustLII flag
"Independence and Accountability of the Commissioner of Taxation" [2002] RevenueLawJl 2 Bersten, Michael Australia circa 2002 AustLII flag
"Tax Sputniks" (2000) 23 University of New South Wales Law Journal 275 Burgess, Philip Australia circa 2000 AustLII flag
"GST Anti-Avoidance - Division 165" (1999) 2 (5) Journal of Australian Taxation 295 Hill, Graham Australia circa 1999 AustLII flag
"The Judiciary and its Role in the Tax Reform Process" (1999) 2 (2) Journal of Australian Taxation 66 Hill, Graham Australia circa 1999 AustLII flag
"Spotless: A Lesson in Form and Substance but not in Substance over Form" [1998] RevenueLawJl 7 Azzi, John Australia circa 1998 AustLII flag
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes" (1998) 10 Bond Law Review 118 Clark, Braedon Australia circa 1998 AustLII flag

Legislation Cited

Legislation Name Provision
Banking Act 1959 (Cth) s39
Income Tax Assessment Act 1936 (Cth) s6, s177A, s177C, s177D, s177F, s177G, s260
Taxation Administration Act 1953 (Cth)
Income Tax (International Agreements) Act 1953 (Cth)
Income Tax Assessment Amendment (Capital Gains) Act 1986 (Cth) s6, s23
Taxation Laws Amendment (Foreign Tax Credits) Act 1986 (Cth) s6, s23
Trade Practices Act 1974 (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd [1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405 High Court of Australia Australia - Commonwealth 21 Dec 1995 AustLII flag 150
Commissioner of Taxation v Spotless Services Ltd (1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 19
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
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 flag 9
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
[1987] AC 155 [1987] AC 155 United Kingdom circa 1987 LexisNexis / Westlaw flag 17
Frank Lyon Co v United States 435 US 561; 98 SCt 1291; 55 L Ed 2d 550 United States Supreme Court United States 18 Apr 1978 WorldLII flag 100
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94
Ex parte Professional Engineers' Association [1959] HCA 47; (1959) 107 CLR 208; 33 ALJR 236 High Court of Australia Australia - Commonwealth 9 Sep 1959 AustLII flag 153
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Tabacos v Collector 275 US 87; 72 L Ed 177; 48 SCt 100 United States Supreme Court United States 21 Nov 1927 WorldLII flag 40

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