LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

FCT v SNF (Australia) Pty Ltd   flag  75

[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680
Federal Court of Australia
Australia - Commonwealth
1st June, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
YNVP and Commissioner of Taxation (Taxation) [2024] AATA 2588 Administrative Appeals Tribunal Australia 30 Jun 2024 AustLII flag
Mpinda v Fair Work Commission (No 2) [2024] FCA 692 Federal Court of Australia Australia - Commonwealth 28 Jun 2024 AustLII flag
PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86 Federal Court of Australia Australia - Commonwealth 26 Jun 2024 AustLII flag
WCVB and Commissioner of Taxation (Taxation) [2024] AATA 1259 Administrative Appeals Tribunal Australia 28 May 2024 AustLII flag
Waters and Commissioner of Taxation (Taxation) [2024] AATA 1211 Administrative Appeals Tribunal Australia 27 May 2024 AustLII flag
Auksorius v Public Trustee [2024] TASSC 11 Supreme Court of Tasmania Australia - Tasmania 19 Mar 2024 AustLII flag
Secretary, Department of Social Services v Vader (by his litigation guardian) [2024] FCAFC 37 Federal Court of Australia Australia - Commonwealth 18 Mar 2024 AustLII flag 1
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation [2024] FCAFC 29 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 1
CPG Group Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 199 Administrative Appeals Tribunal Australia 5 Jan 2024 AustLII flag
Rusanova v Commissioner of Taxation [2023] AATA 2782 Administrative Appeals Tribunal Australia 1 Sep 2023 AustLII flag 1
Wei & Xia (No 5) [2023] FedCFamC1F 679; (2023) 67 Fam LR 421 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 16 Aug 2023 AustLII flag 17
Roberts-Smith v Fairfax Media Publications Pty Ltd (No 41) [2023] FCA 555 Federal Court of Australia Australia - Commonwealth 1 Jun 2023 AustLII flag 35
Alamdo Holdings Pty Ltd v Croc ’ s Franchising Pty Ltd (No 2) [2023] NSWSC 60 Supreme Court of New South Wales Australia - New South Wales 9 Feb 2023 AustLII flag 4
Mayfair Wealth Partners Pty Ltd v Australian Securities and Investments Commission [2022] FCAFC 170; (2022) 295 FCR 106 Federal Court of Australia Australia - Commonwealth 10 Oct 2022 AustLII flag 13
Chhua and Commissioner of Taxation [2022] AATA 2593 Administrative Appeals Tribunal Australia 12 Aug 2022 AustLII flag 2
Isles & Nelissen [2022] FedCFamC1A 97; [2022] FLC 94-092; (2022) 65 Fam LR 288 Federal Circuit and Family Court of Australia - Division 1 Appellate Jurisdiction Australia - Commonwealth 1 Jul 2022 AustLII flag 343
Mustapha and Commissioner of Taxation (Taxation) [2022] AATA 1519 Administrative Appeals Tribunal Australia 7 Jun 2022 AustLII flag
Zab v ZWM [2021] TASSC 64 Supreme Court of Tasmania Australia - Tasmania 22 Dec 2021 AustLII flag 6
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation [2021] FCA 1597 Federal Court of Australia Australia - Commonwealth 17 Dec 2021 AustLII flag 2
Addy v FCT [2021] HCA 34; (2021) 273 CLR 613; (2021) 394 ALR 214; (2021) 95 ALJR 911 High Court of Australia Australia - Commonwealth 3 Nov 2021 AustLII flag 7
Australian Competition and Consumer Commission v Phoenix Institute of Australia Pty Ltd (Subject to Deed of Co Arrangement) [2021] FCA 956 Federal Court of Australia Australia - Commonwealth 13 Aug 2021 AustLII flag 4
Obannon & Scarffe [2021] FamCAFC 33; [2021] FLC 94-009; (2021) 62 Fam LR 397 Family Court of Australia Australia 10 Mar 2021 AustLII flag 13
CGWT and Commissioner of Taxation (Taxation) [2020] AATA 6155 Administrative Appeals Tribunal Australia 23 Dec 2020 AustLII flag
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187; 281 FCR 219 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 13
Commissioner of Taxation v Pike [2020] FCAFC 158 Federal Court of Australia Australia - Commonwealth 22 Sep 2020 AustLII flag 8
Kim v Minister for Home Affairs [2020] FCCA 2528 Federal Circuit Court of Australia Australia 11 Sep 2020 AustLII flag 1
MJPV and Commissioner of Taxation (Taxation) [2020] AATA 1527 Administrative Appeals Tribunal Australia 6 May 2020 AustLII flag 3
Gill v Ethicon S à rl (No 5) [2019] FCA 1905 Federal Court of Australia Australia - Commonwealth 21 Nov 2019 AustLII flag 34
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 Supreme Court of South Australia - Full Court Australia - South Australia 16 Oct 2019 AustLII flag
Re Murray River Organics Ltd [2019] FCA 1432; (2019) 272 FCR 30 Federal Court of Australia Australia - Commonwealth 3 Sep 2019 AustLII flag 6
QTWG and Commissioner of Taxation [2019] AATA 2428 Administrative Appeals Tribunal Australia 24 Jul 2019 AustLII flag 2
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Victoria Power Networks Pty Ltd v FCT [2019] FCA 77; (2019) 109 ATR 537 Federal Court of Australia Australia - Commonwealth 7 Feb 2019 AustLII flag 3
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2018] FCAFC 237; (2018) 262 FCR 449 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag 5
Australian Competition and Consumer Commission v Medibank Private Ltd [2018] FCAFC 235; (2018) 267 FCR 544 Federal Court of Australia Australia - Commonwealth 20 Dec 2018 AustLII flag 28
Burton v Commissioner of Taxation [2018] FCA 1857 Federal Court of Australia Australia - Commonwealth 27 Nov 2018 AustLII flag 2
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
LDGL and Commissioner of Taxation (Taxation) [2017] AATA 2779 Administrative Appeals Tribunal Australia 21 Dec 2017 AustLII flag 3
Panayi v Deputy Commissioner of Taxation [2017] NSWCA 93; (2017) 319 FLR 228 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 May 2017 AustLII flag 12
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 24
Carioti and Commissioner of Taxation (Taxation) [2017] AATA 62 Administrative Appeals Tribunal Australia 25 Jan 2017 AustLII flag
Nguyen AAT [2016] AATA 1041 Administrative Appeals Tribunal Australia 19 Dec 2016 AustLII flag 5
Bywater Investments Ltd v FCT [2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59 High Court of Australia Australia - Commonwealth 16 Nov 2016 AustLII flag 23
Fair Work Ombudsman v Grouped Property Services Pty Ltd [2016] FCA 1034; (2016) 152 ALD 209 Federal Court of Australia Australia - Commonwealth 26 Aug 2016 AustLII flag 71
T T Lam and HT Ngo and Commissioner of Taxation (Taxation) [2016] AATA 552 Administrative Appeals Tribunal Australia 29 Jul 2016 AustLII flag
H J International Trade Group Pty Ltd and Commissioner of Taxation (Taxation) [2016] AATA 450 Administrative Appeals Tribunal Australia 30 Jun 2016 AustLII flag
Perish v R [2016] NSWCCA 89; (2016) 332 ALR 649; (2016) 92 NSWLR 161 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 20 May 2016 AustLII flag 28
Sandbach and Commissioner of Taxation [2015] AATA 1024 Administrative Appeals Tribunal Australia 24 Dec 2015 AustLII flag 2
Rexel Electrical Supplies Pty Ltd v Morton [2015] QCA 235; (2015) 110 ACSR 341 Supreme Court of Queensland - Court of Appeal Australia - Queensland 20 Nov 2015 AustLII flag 8
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092; (2015) 102 ATR 13 Federal Court of Australia Australia - Commonwealth 23 Oct 2015 AustLII flag 22
Tech Mahindra Ltd v Commissioner of Taxation [2015] FCA 1082; (2015) 101 ATR 755 Federal Court of Australia Australia - Commonwealth 7 Oct 2015 AustLII flag 5
Bai v Commissioner of Taxation [2015] FCA 973; (2015) 67 AAR 197 Federal Court of Australia Australia - Commonwealth 3 Sep 2015 AustLII flag 12
Sharratt and Commissioner of Taxation [2015] AATA 293 Administrative Appeals Tribunal Australia 1 May 2015 AustLII flag
Confidential and Commissioner of Taxation [2014] AATA 961 Administrative Appeals Tribunal Australia 23 Dec 2014 AustLII flag
Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392; (2014) 100 ATR 244 Federal Court of Australia Australia - Commonwealth 19 Dec 2014 AustLII flag 22
Keeley v Horton [2014] QDC 234 District Court of Queensland Australia - Queensland 15 Oct 2014 AustLII flag 2
Confidential and Commissioner of Taxation [2013] AATA 701 Administrative Appeals Tribunal Australia 30 Sep 2013 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 624 Administrative Appeals Tribunal Australia 30 Aug 2013 AustLII flag 1
Chang and Commissioner of Taxation [2013] AATA 611 Administrative Appeals Tribunal Australia 29 Aug 2013 AustLII flag
Tao Bai v Commissioner of Taxation [2013] AATA 612 Administrative Appeals Tribunal Australia 29 Aug 2013 AustLII flag 1
Gray t/as Clarence Valley Plumbing Services v Ware Building Pty Ltd [2013] NSWCA 271 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Aug 2013 AustLII flag 9
Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363; [2013] FCR 363; [2013] ATC 20-386 Federal Court of Australia Australia - Commonwealth 26 Apr 2013 AustLII flag 6
Australian Competition and Consumer Commission (ACCC) v PT Garuda Indonesia Ltd (No 9) [2013] FCA 323; (2013) 212 FCR 406; (2013) 301 ALR 399 Federal Court of Australia Australia - Commonwealth 11 Apr 2013 AustLII flag 17
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Harbutt and Commissioner of Taxation [2013] AATA 8 Administrative Appeals Tribunal Australia 11 Jan 2013 AustLII flag 1
Taxpayer Mr X and Commissioner of Taxation [2012] AATA 917 Administrative Appeals Tribunal Australia 21 Dec 2012 AustLII flag 1
Yung and Commissioner of Taxation [2012] AATA 872 Administrative Appeals Tribunal Australia 11 Dec 2012 AustLII flag 1
Visy Packaging Holdings Pty Ltd v FCT [2012] FCA 1195; (2012) 91 ATR 810 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 14
Fowler v Commissioner of Taxation [2012] FCA 1040; [2012] ATC 20-351 Federal Court of Australia Australia - Commonwealth 21 Sep 2012 AustLII flag 7
Fletcher (as trustee of the Brian Fletcher Family Trust) v St George Bank Ltd (No 2) [2011] WASC 277 Supreme Court of Western Australia Australia - Western Australia 10 Oct 2011 AustLII flag 5
Nguyen and Commissioner of Taxation [2011] AATA 544 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 10

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Stability" (2020) 44 Melbourne University Law Review 424 Davies, Jennifer Australia circa 2020 AustLII flag
"Retrospective tax law: Has Pandora's Box opened never to be shut again?" (2017) 15 E-Journal of Tax Research 105 Loiacono, Rocco; Mortimer, Colleen Australia circa 2017 AustLII flag
"Tax Avoidance - A View from the Dark Side" (2016) 39 Melbourne University Law Review 950 Bloom, David Australia circa 2016 AustLII flag 1
"On the eve of the global response to BEPS: Australia's new transfer pricing rules" [2013] RevenueLawJl 3 Dirkis, Michael Australia circa 2013 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth) s4, s6, s11S
Migration Act 1958 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO
Federal Court Rules (Cth)
Evidence Act 1995 (NSW)
Income Tax Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Russell v Commissioner of Taxation [2011] FCAFC 10; (2011) 190 FCR 449; (2011) 274 ALR 545; (2011) 79 ATR 315 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 19
SNF (Australia) Pty Ltd v Commissioner of Taxation (No 2) [2010] FCA 823 Federal Court of Australia Australia - Commonwealth 6 Aug 2010 AustLII flag 1
SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635; (2010) 79 ATR 193; [2010] ATC 20-190 Federal Court of Australia Australia - Commonwealth 25 Jun 2010 AustLII flag 12
R v General Electric Capital Canada Inc [2010] FCA 344 Federal Court of Australia Australia - Commonwealth 1 Apr 2010 AustLII flag 2
SZNWO v Minister for Immigration and Citizenship [2010] FCA 201 Federal Court of Australia Australia - Commonwealth 11 Mar 2010 AustLII flag 1
DSG Retail Ltd v Commissioners for the Majesty ’ s Revenue and Customs [2009] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2009 BAILII flag 3
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2008] HCA 33; (2008) 237 CLR 198; (2008) 248 ALR 256; (2008) 82 ALJR 1211; (2008) 69 ATR 29; [2008] ATC 20-040 High Court of Australia Australia - Commonwealth 31 Jul 2008 AustLII flag 46
WR Carpenter Holdings Pty Ltd v FCT [2007] FCAFC 103; (2007) 161 FCR 1; 241 ALR 636; (2007) 66 ATR 336 Federal Court of Australia Australia - Commonwealth 11 Jul 2007 AustLII flag 25
Fox v Percy [2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 5047
Seltsam Pty Ltd v McGuinness (2000) 49 NSWLR 262 Australia - New South Wales circa 2000 LexisNexis AU flag 404
Boland v Yates Property Corporation Pty Ltd [1999] HCA 64; (1999) 167 ALR 575; (1999) 74 ALJR 209; [2000] Aust Torts Reports 81-538; [2000] ANZ Conv R 191; (1999) 20 Leg Rep 19 High Court of Australia Australia - Commonwealth 9 Dec 1999 AustLII flag 339
Commissioner of Taxation v Lamesa Holdings BV (1997) 77 FCR 597 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 31
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
Estee Lauder Pty Ltd v FCT (1988) 80 ALR 314; 19 ATR 1228 Australia circa 1988 LexisNexis AU flag 17
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag 101
"Current Trends in the Law of Evidence" [1977] Sydney Law Review 305 Sydney Law Review Australia circa 1977 HeinOnline / LexisNexis flag 2
Pascoe v Commissioner of Taxation (1956) 30 Australian Law Journal 402 Australian Law Journal Australia circa 1956 Legal Online flag 32
(1955) 7 Res Jud 58 (1955) 7 Res Jud 58 Australia circa 1955 flag 2
Walker v Walker [1937] HCA 44; (1937) 57 CLR 630 High Court of Australia Australia - Commonwealth 20 Aug 1937 AustLII flag 93
Spencer v The Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback