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Taxation, Federal Commissioner of v Orica Ltd     87

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Miller & Associates Insurance Broking Pty Ltd v BMW Australia Finance Ltd	(2001) 241 CLR 357		Australia - Commonwealth	2 Feb 2001	AustLII		298
Macquarie International Health Clinic Pty Ltd v Sydney South West Area Health Service	[2010] NSWCA 268; (2010) 383 ALR 577; (2010) 15 BPR 28,563	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Oct 2010	AustLII		143
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
El-Mir v Risk	[2005] NSWCA 215	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Jun 2005	AustLII		53
Brooks v Commissioner of Taxation	[2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35	Federal Court of Australia	Australia - Commonwealth	9 Jun 2000	AustLII		45
Wily v St George Partnership Banking Ltd	[1999] FCA 33; (1999) 84 FCR 423; (1999) 161 ALR 1; 30 ACSR 204; 17 ACLC 279	Federal Court of Australia	Australia - Commonwealth	29 Jan 1999	AustLII		39
Scaffidi v Perpetual Trustees Victoria Ltd	[2011] WASCA 159; (2011) 42 WAR 59	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Aug 2011	AustLII		35
Cinema Plus Ltd v Australia and New Zealand Banking Group Ltd	[2000] NSWCA 195; 157 FLR 204; (2000) 49 NSWLR 513; 35 ACSR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	28 Jul 2000	AustLII		33
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd	[2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212	Federal Court of Australia	Australia - Commonwealth	17 Sep 2010	AustLII		25
Hawcroft General Trading Co Pty Ltd v Hawcroft	[2017] NSWCA 91	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 May 2017	AustLII		24
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII		24
Cargill Australia Ltd v Viterra Malt Pty Ltd (No 28)	[2022] VSC 13	Supreme Court of Victoria	Australia - Victoria	28 Jan 2022	AustLII		23
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2011] FCAFC 154; (2011) 199 FCR 226	Federal Court of Australia	Australia - Commonwealth	6 Dec 2011	AustLII		21
Goodridge v Macquarie Bank Ltd	[2010] FCA 67; (2010) 265 ALR 170; [2010] ASC 155-105	Federal Court of Australia	Australia - Commonwealth	12 Feb 2010	AustLII		17
Gadens Lawyers v Beba Enterprises Pty Ltd	[2012] VSC 519	Supreme Court of Victoria	Australia - Victoria	1 Nov 2012	AustLII		16
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		12
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
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		9
Chidiac v Bhatt	[2014] NSWSC 1253	Supreme Court of New South Wales	Australia - New South Wales	12 Sep 2014	AustLII		8
Wright v Lemon	[2024] WASCA 19	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Mar 2024	AustLII		7
Sportsbet Pty Ltd v Moraitis	[2010] NTSC 24	Supreme Court of the Northern Territory	Australia - Northern Territory	20 May 2010	AustLII		7
Singh v Sydney Trains	[2017] FWC 4015	Fair Work Commission	Australia	7 Aug 2017	AustLII		6
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
Commodore Homes WA Pty Ltd v Goldenland Australia Property Pty Ltd	[2007] WASC 146	Supreme Court of Western Australia	Australia - Western Australia	2 Jul 2007	AustLII		6
Colliery Pty Ltd, John Hodge, Helen Janice Dalton & Thomas James Johnson	[2001] NSWSC 1100	Supreme Court of New South Wales	Australia - New South Wales	30 Nov 2001	AustLII		6
Cirrus Real Time Processing Systems Pty Ltd v Jet Aviation Australia Pty Ltd	[2023] NSWCA 280; 113 NSWLR 80	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Nov 2023	AustLII		5
Coghill v Indochine Resources Pty Ltd	[2015] FCA 377	Federal Court of Australia	Australia - Commonwealth	23 Apr 2015	AustLII		5
FCT v Dulux Holdings Pty Ltd & Orica Ltd	[2001] FCA 1344; (2001) 113 FCR 436; 48 ATR 588	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		5
Taras Nominees Pty Ltd v Commissioner of Taxation	[2014] FCA 1; (2014) 94 ATR 751	Federal Court of Australia	Australia - Commonwealth	14 Jan 2014	AustLII		4
Fair Work Ombudsman v Foot & Thai Massage Pty Ltd (in liquidation) (No 8)	[2024] FCA 483	Federal Court of Australia	Australia - Commonwealth	10 May 2024	AustLII		3
Phantom Precision Engineering Pty Ltd v Luscombe	[2021] SASC 59	Supreme Court of South Australia	Australia - South Australia	28 May 2021	AustLII		3
Galati v GC NSW Pty Ltd	[2020] NSWSC 217	Supreme Court of New South Wales	Australia - New South Wales	12 Mar 2020	AustLII		3
Martinez v Park Trent Properties Group Pty Ltd (No 2)	[2016] NSWSC 1661	Supreme Court of New South Wales	Australia - New South Wales	25 Nov 2016	AustLII		3
Di Cioccio v Official Trustee in Bankruptcy	[2014] FCA 782	Federal Court of Australia	Australia - Commonwealth	29 Jul 2014	AustLII		3
Chief Commissioner of State Revenue (NSW) v ALH Group Property Holdings Pty Ltd	[2011] NSWCA 32; [2011] ATC 20-251; 15 BPR 29,297	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Feb 2011	AustLII		3
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
Taxation, Commissioner of (Cth) v Consolidated Press Holdings Ltd [No 2]	[1999] FCA 1229; 91 FCR 574; 166 ALR 51; 42 ATR 554	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		3
Southstar Homes Pty Ltd v Form8 Constructions Pty Ltd	[2023] VCC 1420	County Court of Victoria	Australia - Victoria	17 Aug 2023	AustLII		2
Miles v Amos	[2021] NSWSC 38	Supreme Court of New South Wales	Australia - New South Wales	3 Feb 2021	AustLII		2
Craker v Craker	[2018] SASC 10	Supreme Court of South Australia	Australia - South Australia	9 Feb 2018	AustLII		2
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2024] FCA 87	Federal Court of Australia	Australia - Commonwealth	16 Feb 2024	AustLII		1
Pty Ltd	[2017] FCCA 2659	Federal Circuit Court of Australia	Australia	30 Nov 2017	AustLII		1
QFL Photographics Pty Ltd and Commissioner of Taxation	[2010] AATA 758	Administrative Appeals Tribunal	Australia	5 Oct 2010	AustLII		1
Buckle v Reynell (Home Building)	[2007] NSWCTTT 183	Consumer, Trader and Tenancy Tribunal of New South Wales	Australia - New South Wales	23 Apr 2007	AustLII		1
Paciocco and Speedy Development Group Pty Ltd v Australia and New Zealand Banking Group Ltd	[2004] FCA 35	Federal Court of Australia	Australia - Commonwealth	30 Jan 2004	AustLII		1
Vial v Cossa	[1999] NSWSC 60	Supreme Court of New South Wales	Australia - New South Wales	12 Feb 1999	AustLII		1
Re Blockchain Tech Pty Ltd	[2024] VSC 690	Supreme Court of Victoria	Australia - Victoria	12 Nov 2024	AustLII
IMMIX Holdings Pty Ltd v Western Port Metal Recyclers Pty Ltd	[2024] VCC 1551	County Court of Victoria	Australia - Victoria	7 Oct 2024	AustLII
Owners-Strata Plan No 93227 v In Style Developments Pty Ltd	[2023] NSWCATCD 154	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	30 Jan 2023	AustLII
John Moores v Rus Mining Services Pty Ltd	[2021] FCCA 1481	Federal Circuit Court of Australia	Australia	2 Jul 2021	AustLII
Sarich v Delta Legal Pty Ltd	[2020] WASC 269	Supreme Court of Western Australia	Australia - Western Australia	21 Jul 2020	AustLII
Vida v Sideris (Civil Claims)	[2019] VCAT 1442	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Sep 2019	AustLII
Dunkirk Property Development Pty Ltd v Mosman and Co Pty Ltd	[2019] NSWSC 73	Supreme Court of New South Wales	Australia - New South Wales	15 Feb 2019	AustLII
"Table of cases"	[2017] ELECD 1061	Edited Legal Collections Data	Australia	circa 2017	AustLII
Scanlon v FCT	[2014] AATA 725; [2014] ATC 10-378	Administrative Appeals Tribunal	Australia	3 Oct 2014	AustLII
Well Garnished Pty Ltd v Chaos Investments Pty Ltd	[2013] NSWADT 256	Administrative Decisions Tribunal	Australia - New South Wales	14 Nov 2013	AustLII
Cleland v Weetra	[2013] SADC 52	District Court of South Australia	Australia - South Australia	19 Apr 2013	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR GSTR2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Taxpayer and Commissioner of Taxation	[2010] AATA 819	Administrative Appeals Tribunal	Australia	25 Oct 2010	AustLII
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?	[2008] ATOTD TD2008/22	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?	[2008] ATOTD 22	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Khoury v Sorbara (Home Building)	[2007] NSWCTTT 540	Consumer, Trader and Tenancy Tribunal of New South Wales	Australia - New South Wales	5 Sep 2007	AustLII
Pennisi, M v Wilkinson, R	[2007] QCCTB 19	Queensland Commercial and Consumer Tribunal - Building List	Australia - Queensland	7 Mar 2007	AustLII
Taxpayer and Commissioner of Taxation	[2006] AATA 14; 62 ATR 1043	Administrative Appeals Tribunal	Australia	11 Jan 2006	AustLII
GSTR 2003/D3 - Goods and services tax: reduced credit acquisitions	[2003] ATODGSTR GSTR2003/D3	Australian Taxation Office	Australia - Commonwealth	9 Jul 2003	AustLII
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership	[2003] ATOTR TR2003/3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership	[2003] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Caneebie Engineering Services Pty Ltd v Drummond	[2002] QSC 115	Supreme Court of Queensland	Australia - Queensland	2 May 2002	AustLII
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2002] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2002] ATOGSTR GSTR2002/2	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
GSTR 2001/D9 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2001] ATODGSTR GSTR2001/D9	Australian Taxation Office	Australia - Commonwealth	19 Dec 2001	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits	[1999] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits	[1999] ATOTR TR1999/19	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Consolidated Press Holdings Ltd v Commissioner of Taxation	[1998] FCA 1277	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII
NT97/280 and Commissioner of Taxation	[1998] AATA 596; 40 ATR 1001	Administrative Appeals Tribunal	Australia	3 Aug 1998	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Independent Tax Dispute Resolution and Social Justice in Australia"	(2012) 35 University of New South Wales Law Journal 470	Tran-Nam, Binh; Walpole, Michael	Australia	circa 2012	AustLII		4
"Brambles, hedgehogs and foxes" (FCA)	[2018] FedJSchol 1	Pagone, Justice	Australia	circa 2018	AustLII
"Table of cases"	[2017] ELECD 1061	Edited Legal Collections Data	Australia	circa 2017	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"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
"The Tax And Accounting Interface"	[2005] JlATaxTA 2	D'ascenzo, Michael; England, Andrew	Australia	circa 2005	AustLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII
"Time is of the Essence: Supplies, grouping schemes, and cancelled transactions"	(2004) 7 (2) Journal of Australian Taxation 132	Millar, R	Australia	circa 2004	AustLII
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Walter v James	[1871] UKLawRpExch 12; (1871) LR 6 Exch 124	Court of Exchequer	United Kingdom	14 Feb 1871	CommonLII		16
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		12
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII		12
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Lomax (H M Inspector of Taxes) v Peter Dixon & Co Ltd	[1943] 2 All ER 255		United Kingdom	circa 1943	LexisNexis		10
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		9
Inland Revenue Commissioners v Church Commissioners for England	[1977] AC 329		United Kingdom	circa 1977	LexisNexis / Westlaw		9
McRae v FCT	[1969] HCA 19; (1969) 121 CLR 266; 43 ALJR 229; 1 ATR 118; 15 ATD 263	High Court of Australia	Australia - Commonwealth	23 May 1969	AustLII		9
Chidiac v Bhatt	[2014] NSWSC 1253	Supreme Court of New South Wales	Australia - New South Wales	12 Sep 2014	AustLII		8
ICI Australia v FCT	(1996) 68 FCR 122; 138 ALR 705; (1996) 33 ATR 174	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		8
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd	[1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293	Federal Court of Australia	Australia - Commonwealth	25 Sep 1989	AustLII		8
Helvering v American Chicle Co	291 US 426; 78 L Ed 891; 54 SCt 460	United States Supreme Court	United States	5 Mar 1934	WorldLII		8
Wright v Lemon	[2024] WASCA 19	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Mar 2024	AustLII		7
Sportsbet Pty Ltd v Moraitis	[2010] NTSC 24	Supreme Court of the Northern Territory	Australia - Northern Territory	20 May 2010	AustLII		7
Singh v Sydney Trains	[2017] FWC 4015	Fair Work Commission	Australia	7 Aug 2017	AustLII		6
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
Commodore Homes WA Pty Ltd v Goldenland Australia Property Pty Ltd	[2007] WASC 146	Supreme Court of Western Australia	Australia - Western Australia	2 Jul 2007	AustLII		6
Colliery Pty Ltd, John Hodge, Helen Janice Dalton & Thomas James Johnson	[2001] NSWSC 1100	Supreme Court of New South Wales	Australia - New South Wales	30 Nov 2001	AustLII		6
Cirrus Real Time Processing Systems Pty Ltd v Jet Aviation Australia Pty Ltd	[2023] NSWCA 280; 113 NSWLR 80	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Nov 2023	AustLII		5
Coghill v Indochine Resources Pty Ltd	[2015] FCA 377	Federal Court of Australia	Australia - Commonwealth	23 Apr 2015	AustLII		5
FCT v Dulux Holdings Pty Ltd & Orica Ltd	[2001] FCA 1344; (2001) 113 FCR 436; 48 ATR 588	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		5
ICI Australia Ltd v Commissioner of Taxation (Cth)	(1994) 125 ALR 63; 29 ATR 233		Australia	circa 1994	LexisNexis AU		5
Ditchfield v Sharp	[1983] 3 All ER 681		United Kingdom	circa 1983	LexisNexis		5
A'Beckett v FCT	[1959] HCA 57; (1959) 104 CLR 508; 12 ATD 127; 33 ALJR 333	High Court of Australia	Australia - Commonwealth	30 Oct 1959	AustLII		5
Benning v Sydney City Council	[1958] HCA 48; (1958) 100 CLR 177; [1958] ALR 885; (1958) 32 ALJR 278; (1958) 4 LGRA 16	High Court of Australia	Australia - Commonwealth	29 Oct 1958	AustLII		5
Taras Nominees Pty Ltd v Commissioner of Taxation	[2014] FCA 1; (2014) 94 ATR 751	Federal Court of Australia	Australia - Commonwealth	14 Jan 2014	AustLII		4
"Independent Tax Dispute Resolution and Social Justice in Australia"	(2012) 35 University of New South Wales Law Journal 470	Tran-Nam, Binh; Walpole, Michael	Australia	circa 2012	AustLII		4
(1983) 15 Atr 102	(1983) 15 ATR 102		Australia	circa 1983	Legal Online / Westlaw		4
Midland Railway Co of Western Australia Ltd v FCT	[1950] HCA 49; (1950) 81 CLR 384; [1951] ALR 500; 9 ATD 185	High Court of Australia	Australia - Commonwealth	21 Nov 1950	AustLII		4
Davies v Premier Investment Co Ltd	27 Tax Cas 27		United Kingdom	circa 1951			4
Fair Work Ombudsman v Foot & Thai Massage Pty Ltd (in liquidation) (No 8)	[2024] FCA 483	Federal Court of Australia	Australia - Commonwealth	10 May 2024	AustLII		3
Phantom Precision Engineering Pty Ltd v Luscombe	[2021] SASC 59	Supreme Court of South Australia	Australia - South Australia	28 May 2021	AustLII		3
Galati v GC NSW Pty Ltd	[2020] NSWSC 217	Supreme Court of New South Wales	Australia - New South Wales	12 Mar 2020	AustLII		3
Martinez v Park Trent Properties Group Pty Ltd (No 2)	[2016] NSWSC 1661	Supreme Court of New South Wales	Australia - New South Wales	25 Nov 2016	AustLII		3
Di Cioccio v Official Trustee in Bankruptcy	[2014] FCA 782	Federal Court of Australia	Australia - Commonwealth	29 Jul 2014	AustLII		3
Chief Commissioner of State Revenue (NSW) v ALH Group Property Holdings Pty Ltd	[2011] NSWCA 32; [2011] ATC 20-251; 15 BPR 29,297	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Feb 2011	AustLII		3
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
Taxation, Commissioner of (Cth) v Consolidated Press Holdings Ltd [No 2]	[1999] FCA 1229; 91 FCR 574; 166 ALR 51; 42 ATR 554	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		3
Lowe v Commissioner of Inland Revenue	[1983] NZLR 416		New Zealand	circa 1983	LexisNexis		3
Inland Revenue Commissioners v Thomas Nelson & Sons	(1938) 22 Tax Cas 175		United Kingdom	circa 1938			3
Cross (Inspector of Taxes) v London & Provincial Trust Ltd	[1938] 1 KB 792		United Kingdom	circa 1938	LexisNexis / Westlaw		3
Southstar Homes Pty Ltd v Form8 Constructions Pty Ltd	[2023] VCC 1420	County Court of Victoria	Australia - Victoria	17 Aug 2023	AustLII		2
Miles v Amos	[2021] NSWSC 38	Supreme Court of New South Wales	Australia - New South Wales	3 Feb 2021	AustLII		2
Craker v Craker	[2018] SASC 10	Supreme Court of South Australia	Australia - South Australia	9 Feb 2018	AustLII		2
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
Sheahan v Carrier Air Conditioning Pty Ltd	(1997) 71 ALJR 1223		Australia	circa 1997			2
Goole Corpn v Aire & Calder Navigation Trustees	[1942] 2 All ER 276		United Kingdom	circa 1942	LexisNexis		2
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2024] FCA 87	Federal Court of Australia	Australia - Commonwealth	16 Feb 2024	AustLII		1
Pty Ltd	[2017] FCCA 2659	Federal Circuit Court of Australia	Australia	30 Nov 2017	AustLII		1
QFL Photographics Pty Ltd and Commissioner of Taxation	[2010] AATA 758	Administrative Appeals Tribunal	Australia	5 Oct 2010	AustLII		1
Buckle v Reynell (Home Building)	[2007] NSWCTTT 183	Consumer, Trader and Tenancy Tribunal of New South Wales	Australia - New South Wales	23 Apr 2007	AustLII		1
Paciocco and Speedy Development Group Pty Ltd v Australia and New Zealand Banking Group Ltd	[2004] FCA 35	Federal Court of Australia	Australia - Commonwealth	30 Jan 2004	AustLII		1
Vial v Cossa	[1999] NSWSC 60	Supreme Court of New South Wales	Australia - New South Wales	12 Feb 1999	AustLII		1
(1994) 125 CLR 63	(1994) 125 CLR 63		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		1
Stamp Duties, Commissioner of v Bryan	[1989] FLC 92-025; 20 ATR 868; 13 Fam LR 153		Australia	circa 1989	IntelliConnect		1
Davies v Premier Investment Co, Ltd	[1945] 2 All ER 681		United Kingdom	circa 1945	LexisNexis		1
Re Blockchain Tech Pty Ltd	[2024] VSC 690	Supreme Court of Victoria	Australia - Victoria	12 Nov 2024	AustLII
IMMIX Holdings Pty Ltd v Western Port Metal Recyclers Pty Ltd	[2024] VCC 1551	County Court of Victoria	Australia - Victoria	7 Oct 2024	AustLII
Owners-Strata Plan No 93227 v In Style Developments Pty Ltd	[2023] NSWCATCD 154	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	30 Jan 2023	AustLII
John Moores v Rus Mining Services Pty Ltd	[2021] FCCA 1481	Federal Circuit Court of Australia	Australia	2 Jul 2021	AustLII
Sarich v Delta Legal Pty Ltd	[2020] WASC 269	Supreme Court of Western Australia	Australia - Western Australia	21 Jul 2020	AustLII
Vida v Sideris (Civil Claims)	[2019] VCAT 1442	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Sep 2019	AustLII
Dunkirk Property Development Pty Ltd v Mosman and Co Pty Ltd	[2019] NSWSC 73	Supreme Court of New South Wales	Australia - New South Wales	15 Feb 2019	AustLII
"Brambles, hedgehogs and foxes" (FCA)	[2018] FedJSchol 1	Pagone, Justice	Australia	circa 2018	AustLII
"Table of cases"	[2017] ELECD 1061	Edited Legal Collections Data	Australia	circa 2017	AustLII
Scanlon v FCT	[2014] AATA 725; [2014] ATC 10-378	Administrative Appeals Tribunal	Australia	3 Oct 2014	AustLII
Well Garnished Pty Ltd v Chaos Investments Pty Ltd	[2013] NSWADT 256	Administrative Decisions Tribunal	Australia - New South Wales	14 Nov 2013	AustLII
Cleland v Weetra	[2013] SADC 52	District Court of South Australia	Australia - South Australia	19 Apr 2013	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR GSTR2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Taxpayer and Commissioner of Taxation	[2010] AATA 819	Administrative Appeals Tribunal	Australia	25 Oct 2010	AustLII
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?	[2008] ATOTD TD2008/22	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?	[2008] ATOTD 22	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Khoury v Sorbara (Home Building)	[2007] NSWCTTT 540	Consumer, Trader and Tenancy Tribunal of New South Wales	Australia - New South Wales	5 Sep 2007	AustLII
Pennisi, M v Wilkinson, R	[2007] QCCTB 19	Queensland Commercial and Consumer Tribunal - Building List	Australia - Queensland	7 Mar 2007	AustLII
Taxpayer and Commissioner of Taxation	[2006] AATA 14; 62 ATR 1043	Administrative Appeals Tribunal	Australia	11 Jan 2006	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"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
"The Tax And Accounting Interface"	[2005] JlATaxTA 2	D'ascenzo, Michael; England, Andrew	Australia	circa 2005	AustLII
"Time is of the Essence: Supplies, grouping schemes, and cancelled transactions"	(2004) 7 (2) Journal of Australian Taxation 132	Millar, R	Australia	circa 2004	AustLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII
GSTR 2003/D3 - Goods and services tax: reduced credit acquisitions	[2003] ATODGSTR GSTR2003/D3	Australian Taxation Office	Australia - Commonwealth	9 Jul 2003	AustLII
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership	[2003] ATOTR TR2003/3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership	[2003] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Caneebie Engineering Services Pty Ltd v Drummond	[2002] QSC 115	Supreme Court of Queensland	Australia - Queensland	2 May 2002	AustLII
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2002] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2002] ATOGSTR GSTR2002/2	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
GSTR 2001/D9 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2001] ATODGSTR GSTR2001/D9	Australian Taxation Office	Australia - Commonwealth	19 Dec 2001	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits	[1999] ATOTR TR1999/19	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits	[1999] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Consolidated Press Holdings Ltd v Commissioner of Taxation	[1998] FCA 1277	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII
NT97/280 and Commissioner of Taxation	[1998] AATA 596; 40 ATR 1001	Administrative Appeals Tribunal	Australia	3 Aug 1998	AustLII
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII