R & D Holdings Pty Ltd v Deputy Commissioner of Taxation 10

[2006] FCA 981; 64 ATR 71

Federal Court of Australia

Australia - Commonwealth

2nd August, 2006

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 430	Supreme Court of New South Wales	Australia - New South Wales	13 Apr 2022	AustLII	4
Li v Mikkelsen	[2021] VCC 2027	County Court of Victoria	Australia - Victoria	14 Dec 2021	AustLII	4
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation)	[2020] AATA 1014	Administrative Appeals Tribunal	Australia	24 Apr 2020	AustLII	2
Maxcon Constructions Pty Ltd v Ily Australia Pty Ltd	[2017] VCC 1382	County Court of Victoria	Australia - Victoria	26 Sep 2017	AustLII	3
Shin and Commissioner of Taxation	[2010] AATA 1013	Administrative Appeals Tribunal	Australia	13 Dec 2010	AustLII	2
Shin and Commissioner of Taxation	[2010] AATA 1012	Administrative Appeals Tribunal	Australia	13 Dec 2010	AustLII
Piscopo v Hill (No 2)	[2009] FMCA 658	Federal Magistrates Court of Australia	Australia	22 Jul 2009	AustLII	1
Perpetual Trustee Co Ld v Agusta Pty Ltd	[2008] NSWSC 646; 72 NSWLR 148; 3 BFRA 171	Supreme Court of New South Wales	Australia - New South Wales	25 Jun 2008	AustLII	2
FCT v R & D Holdings Pty Ltd	[2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790	Federal Court of Australia	Australia - Commonwealth	13 Jul 2007	AustLII	30
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation (No 2)	[2006] FCA 1149	Federal Court of Australia	Australia - Commonwealth	29 Aug 2006	AustLII

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Self Assessment) Bill 1992 (Cth)
Corporations Act 2001 (Cth)	s1, s51, s494
Income Tax Assessment Act 1936 (Cth)	s1, s6, s8, s45, s95
Income Tax Assessment Act 1997 (Cth)	s1.2, s1.3, s2.10, s3.5, s4.5, s5.1
The Act (Cth)	s6
Taxation Administration Act 1953 (Cth)	s14ZZ
Federal Court Rules (Cth)
Tax Law Improvement Act 1997 (Cth)
Conveyancing Act 1919 (NSW)	s106, s115
Real Property Act 1900 (NSW)	s13, s57, s58, s60, s63

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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
Macquarie Finance Ltd v Commissioner of Taxation	(2005) 146 FCR 77	Federal Court of Australia	Australia	circa 2005	Legal Online / Westlaw	31
City Link Melbourne Ltd v Commissioner of Taxation	[2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII	20
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	192
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII	136
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII	105
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	44
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII	107
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
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII	258
FCT v Murry	(1998) 193 CLR 605		Australia - Commonwealth	circa 1998	Legal Online / Westlaw	174
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII	180
Tymray Pty Ltd v Mercantile Mutual Life Insurance Co Ltd	[1993] NSW Conv R 55-700		Australia - New South Wales	circa 1993	IntelliConnect	1
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII	226
Kidston Goldmines Ltd v Commissioner of Taxation	[1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168	Federal Court of Australia	Australia - Commonwealth	7 Aug 1991	AustLII	51
Oates v Commissioner of Taxation	[1990] FCA 726; (1990) 27 FCR 289; 99 ALR 167; (1990) 21 ATR 1165	Federal Court of Australia	Australia - Commonwealth	circa 1990	AustLII	40
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII	37
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII	331
National Australia Bank Ltd v Sproule	(1989) 98 ALR 570; 97 FLR 417; (1989) 17 NSWLR 505		Australia	circa 1989	LexisNexis AU	5
ARM Constructions Pty Ltd v Commissioner of Taxation (Cth)	(1987) 19 ATR 337		Australia	circa 1987	Legal Online / Westlaw	10
Mercantile Credits Ltd v Atkins	(1985) 1 NSWLR 670; (1985) 9 ACLR 757; (1985) 3 ACLC 485		Australia - New South Wales	circa 1985	LexisNexis AU	10
Barina Corporation Ltd v Commissioner of Taxation	71 ALR 147; 81 FLR 335; (1985) 17 ATR 134; (1985) 4 NSWLR 96		Australia - New South Wales	circa 1985	LexisNexis AU	4
FCT v Walker	(1984) 2 FCR 283; 15 ATR 847	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw	16
FCT v Australian Guarantee Corporation Ltd	(1984) 2 FCR 483	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw	35
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII	188
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII	155
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII	1101
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 677		United Kingdom	circa 1979	LexisNexis / Westlaw	1
Ferguson v FCT	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU	100
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	335
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII	849
Visbord v FCT	[1943] HCA 4; (1943) 68 CLR 354; [1943] ALR 153; 7 ATD 213	High Court of Australia	Australia - Commonwealth	15 Apr 1943	AustLII	68
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII	199
Commissioner of Taxation (NSW) v Ash	[1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	28
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII	148
In re Morley ’ s Estate; Hollenden v Morley	[1937] Ch 491	Court of Chancery	United Kingdom	circa 1937	LexisNexis / Westlaw	3
Taxation, Commissioner of (Cth) v Manufacturers' Mutual Insurance Ltd	[1931] NSWStRp 45; 1 ATD 238; (1931) 31 SR (NSW) 575; 48 WN (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	30 Sep 1931	AustLII	9
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927		57
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII	364
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII	121
Newton v Pyke	(1908) 25 TLR 127		United Kingdom	circa 1908	LexisNexis	40
County of Gloucester Bank v Rudry Merthyr Steam and House Coal Colliery Co	[1895] UKLawRpCh 27; [1895] 1 Ch 629	Court of Chancery	United Kingdom	5 Mar 1895	CommonLII	31
In the Matter of the Duty on the Estate of the Incorporated Council of Law Reporting for England and Wales	[1888] UKLawRpKQB 197; (1888) 22 QBD 279	Queen's Bench	United Kingdom	18 Dec 1888	CommonLII	18
Erichsen v Last	[1881] UKLawRpKQB 165; LR 8 QBD 414		United Kingdom	6 Dec 1881	CommonLII	43
Chaplin v Young	[1864] EngR 93; 55 ER 395; (1864) 33 Beav 330	Rolls Court	United Kingdom	circa 1864	CommonLII	5
Nelson v Booth	[1858] EngR 1043; 3 De G & J 119; 44 ER 1214	Court of Chancery	United Kingdom	circa 1858	CommonLII	5

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