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Handbury Holdings Pty Ltd v FCT   flag  8

[2008] FCA 1787; (2008) 74 ATR 560; [2008] ATC 20-071
Federal Court of Australia
Australia - Commonwealth
28th November, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Financial Synergy Holdings Pty Ltd v Commissioner of Taxation [2015] FCA 53 Federal Court of Australia Australia - Commonwealth 9 Feb 2015 AustLII flag 4
Australian Pipeline Ltd (as Responsible Entity for the Australian Pipeline Trust) v Commissioner of Taxation [2013] FCA 1372; (2013) 225 FCR 129; (2013) 97 ATR 854 Federal Court of Australia Australia - Commonwealth 18 Dec 2013 AustLII flag 2
Fowler v Commissioner of Taxation [2012] FCA 1040; [2012] ATC 20-351 Federal Court of Australia Australia - Commonwealth 21 Sep 2012 AustLII flag 7
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
Handbury Holdings Pty Ltd v FCT [2009] FCAFC 141; (2009) 179 FCR 569; [2009] ATC 20-136 Federal Court of Australia Australia - Commonwealth 9 Oct 2009 AustLII flag 8
Hastie Group Ltd v Commissioner of Taxation [2008] FCAFC 187; (2008) 172 FCR 496; [2008] ATC 20-076 Federal Court of Australia Australia - Commonwealth 9 Dec 2008 AustLII flag 11

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The interrelationship between tax law and other areas of law, and the consequences on teaching, drafting and interpreting tax laws" (FCA) [2011] FedJSchol 1 Gordon, Justice Michelle Australia circa 2011 AustLII flag
"Tax is more than numbers - but it is also more than tax: the interrelationship between tax law and other areas of law, and the consequences on teaching, drafting and interpreting tax laws" (FCA) [2011] FedJSchol 26 Gordon, Justice Michelle Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA, s20
Corporations Act 2001 (Cth) s176, s254V
Industry Research and Development Act 1986 (Cth) s1, s5, s10, s15, s25, s30, s35, s45
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s4.5, s5.5, s70.1, s70.5
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO
Federal Court Rules (Cth) s20, s40, s50

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Envestra Ltd v FCT [2008] FCA 249; (2008) 169 FCR 300; 70 ATR 115 Federal Court of Australia Australia - Commonwealth 7 Mar 2008 AustLII flag 10
Tio v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCAFC 53; (2003) 126 FCR 185; (2003) 197 ALR 117; 36 AAR 549; 73 ALD 351 Federal Court of Australia Australia - Commonwealth 27 Mar 2003 AustLII flag 21
Pilmer v The Duke Group Ltd (in liq) [2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27 High Court of Australia Australia - Commonwealth 31 May 2001 AustLII flag 485
[1997] Act 7 [1997] Act 7 United Kingdom circa 1997 flag 2
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 169
FCT v St Helens Farm (ACT) Pty Ltd [1981] HCA 4; (1981) 146 CLR 336 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 179
Re Port Supermarket Ltd [1978] 1 NZLR 330 New Zealand circa 1978 LexisNexis flag 10
Whim Creek Consolidated NL v Commissioner of Taxation (Cth) [1977] FCA 19; (1977) 31 FLR 146; (1977) 17 ALR 421; 8 ATR 154 Federal Court of Australia Australia - Commonwealth 16 Nov 1977 AustLII flag 26
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
Sakhuja v Allen [1973] AC 152 United Kingdom circa 1973 LexisNexis / Westlaw flag 9
Central Piggery Co Ltd v McNicoll & Hurst [1949] HCA 19; (1949) 78 CLR 594 High Court of Australia Australia - Commonwealth 23 Jun 1949 AustLII flag 20
Commonwealth Homes and Investment Co Ltd v Smith [1937] HCA 73; (1937) 59 CLR 443 High Court of Australia Australia - Commonwealth 15 Dec 1937 AustLII flag 26
Anderson v Commissioner of Taxes (Vic) [1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313 High Court of Australia Australia - Commonwealth 31 May 1937 AustLII flag 49
Columbian Fireproofing Co, In re [1910] UKLawRpCh 46; [1910] 1 Ch 758 Court of Chancery United Kingdom 12 Apr 1910 CommonLII flag 7
Stirling J , Spitzel v Chinese Corporation Ltd (1899) 80 LT 347; 15 TLR 281 United Kingdom circa 1899 LexisNexis flag 16
Doe d Ellis v Owens (1843) 12 LJEx 53 Court of Exchequer United Kingdom circa 1843 flag 3

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