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"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"   flag 

[2008] JlATaxTA 1
Carbone, Domenic
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s82KJ, s177D, s177F

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Calder v FCT [2005] FCAFC 254; (2005) 226 ALR 643 Federal Court of Australia Australia - Commonwealth circa 2005 AustLII flag 3
Macquarie Finance Ltd v FCT [2005] FCAFC 205; (2005) 146 FCR 77; [2004] FCA 1170; (2004) 210 ALR 508; [2004] FCA 1170; (2004) 210 ALR 508 Federal Court of Australia Australia - Commonwealth circa 2004 AustLII flag 16
[2005] Fca 911 [2005] FCA 911 Federal Court of Australia Australia - Commonwealth circa 2005 AustLII flag 7
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
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
[2004] Fca 1170; (2004) 210 ALR 508 [2004] FCA 1170; (2004) 210 ALR 508 Federal Court of Australia Australia - Commonwealth circa 2004 AustLII flag 8
(2004) 219 CLR 165 (2004) 219 CLR 165 Australia - Commonwealth circa 2004 Legal Online / Westlaw flag 1680
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
Sleight v FCT [2003] FCA 896 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 2
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
Zoffanies Pty Ltd and Commissioner of Taxation [2002] AATA 758; 50 ATR 1192 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 2
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
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
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
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
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
CC (New South Wales) Pty Ltd (In Liq) v FCT [1997] ATC 4,123 Australia circa 1997 IntelliConnect flag 3
FCT v Spotless Services Ltd [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 3 Dec 1996 AustLII flag 369
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
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
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5514
Taylor v Johnson [1983] HCA 5; (1983) 151 CLR 422; 45 ALR 265; (1983) 57 ALJR 197 High Court of Australia Australia - Commonwealth 23 Feb 1983 AustLII flag 614
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 248
Xco Pty Ltd v FCT [1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461 High Court of Australia Australia - Commonwealth 25 Aug 1971 AustLII flag 63
Placer Development Ltd v The Commonwealth [1969] HCA 29; (1969) 121 CLR 353; [1969] ALR 801; (1969) 43 ALJR 265 High Court of Australia Australia - Commonwealth 27 Jun 1969 AustLII flag 199
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107
Crofter Hand Woven Harris Tweed Co Ltd v Veitch [1941] UKHL 2; [1942] AC 435; [1942] 1 All ER 142; 111 LJPC 17 House of Lords United Kingdom 15 Dec 1941 BAILII flag 200
Sorrell v Smith [1925] AC 700; [1925] All ER 1 United Kingdom circa 1925 LexisNexis / Westlaw flag 95
Cox v Smail [1912] ArgusLawRp 38; [1912] VicLawRp 22; [1912] VLR 274; 18 ALR 299 Argus Law Reports Australia 16 May 1912 AustLII flag 30

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