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United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia   flag 

[1997] FCA 836
Federal Court of Australia
Australia - Commonwealth
27th August, 1997

Legislation Cited

Legislation Name Provision
Federal Court of Australia Act (Cth) s20
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth)
Electricity Industry Act 1993 (Vic)
Electricity Industry (Amendment) Act 1994 (Vic)
Electricity Industry (Amendment) Act 1995 (Vic)
Electricity Industry (Further Amendment) Act 1994 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 217
Australian Tape Manufacturers Association Ltd v Commonwealth [1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181 High Court of Australia Australia - Commonwealth circa 1993 AustLII flag 187
Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30 High Court of Australia Australia - Commonwealth 24 Nov 1988 AustLII flag 182
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
Europa Oil (NZ) v Commissioner for Inland Revenue [1976] 1 WLR 464 United Kingdom circa 1976 LexisNexis / Westlaw flag 43
Mount Isa Mines Ltd v FCT [1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89 High Court of Australia Australia - Commonwealth 2 Dec 1992 AustLII flag 32
Ashton Gas Co v Attorney General [1905] UKLawRpAC 61; [1906] AC 10 United Kingdom 21 Nov 1905 CommonLII flag 19
BP Australia Ltd v FCT [1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 17
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden [1937] AC 685; (1937) 2 All ER 291 United Kingdom circa 1937 LexisNexis / Westlaw flag 16
Commissioner of Taxation (WA) v Boulder Perseverance Ltd [1937] HCA 61; (1937) 58 CLR 223; [1937] ALR 649; 4 ATD 389 High Court of Australia Australia - Commonwealth 9 Nov 1937 AustLII flag 15
Smith s Potato Estates Ltd v Bolland 30 Tax Cas 267 United Kingdom circa 1937 flag 8
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation [1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260 Federal Court of Australia Australia - Commonwealth 19 Aug 1993 AustLII flag 7
GP International Pipe Coaters Pty Ltd v FCT (1990) 170 CLR 120 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 4
Davies Coop & Co Pty Ltd v The Commonwealth [1935] HCA 74; 54 CLR 155; [1936] ALR 22 High Court of Australia Australia - Commonwealth 12 Dec 1935 AustLII flag 2
R v D & W Murray Ltd [1909] WALawRp 17; (1909) 11 WALR 92 Australia - Western Australia 20 May 1909 AustLII flag 2
Cliffs International Inc v FCT (1979) 142 CLR 141 Australia - Commonwealth circa 1979 Legal Online / Westlaw flag 1
R v Vaccari [1958] 1 WLR 297 United Kingdom circa 1958 LexisNexis / Westlaw flag 1
Commissioner of Taxes v Nehanga Consolidated Copper Mines Ltd [1946] AC 948 United Kingdom circa 1946 LexisNexis / Westlaw flag 1

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