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Messenger Press Pty Ltd v Commissioner of Taxation   flag  8

[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69
Federal Court of Australia
Australia - Commonwealth
17th July, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195; (2019) 110 ATR 307 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 8
Al Haddad v Chief Commissioner of State Revenue [2018] NSWCATAD 91 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 Apr 2018 AustLII flag 3
Commissioner of Taxation v Desalination Technology Pty Ltd [2014] FCA 1120 Federal Court of Australia Australia - Commonwealth 21 Oct 2014 AustLII flag 1
GSTR 2014/D3 - Goods and services tax: the GST implications of transactions involving bitcoin [2014] ATODGSTR GSTR2014/D3 Australian Taxation Office Australia - Commonwealth 20 Aug 2014 AustLII flag
TD 2014/25 - Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997 ? [2014] ATOTD 25 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/25 - Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/25 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Commissioner of Taxation v Messenger Press Pty Ltd [2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381 Federal Court of Australia Australia - Commonwealth 25 Jul 2013 AustLII flag 2
Landfall Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 270; (2012) 91 ATR 613 Administrative Decisions Tribunal Australia - New South Wales 18 Dec 2012 AustLII flag 2

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s23
Corporations Act 2001 (Cth) s48, s251A, s1308
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.7
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Australian Securities and Investments Commission v Hellicar (2012) 88 ACSR 246; (2012) 86 ALJR 522; (2012) 286 ALR 501; (2012) 247 CLR 347; [2012] HCA 17 High Court of Australia Australia - Commonwealth circa 2012 LexisNexis AU flag 242
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark [2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236 Federal Court of Australia Australia - Commonwealth 21 Jan 2011 AustLII flag 25
[2010] NSD 401 [2010] NSD 401 Canada - Nova Scotia circa 2010 flag 1
[2010] NSD 55 [2010] NSD 55 Canada - Nova Scotia circa 2010 flag 1
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 flag 24
[2009] NSD 832 [2009] NSD 832 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 833 [2009] NSD 833 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 834 [2009] NSD 834 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 835 [2009] NSD 835 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 836 [2009] NSD 836 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 837 [2009] NSD 837 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 838 [2009] NSD 838 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 839 [2009] NSD 839 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 840 [2009] NSD 840 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 841 [2009] NSD 841 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 842 [2009] NSD 842 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 843 [2009] NSD 843 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 844 [2009] NSD 844 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 845 [2009] NSD 845 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 846 [2009] NSD 846 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 847 [2009] NSD 847 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 848 [2009] NSD 848 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 849 [2009] NSD 849 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 850 [2009] NSD 850 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 851 [2009] NSD 851 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 852 [2009] NSD 852 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 400 [2009] NSD 400 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 828 [2009] NSD 828 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 829 [2009] NSD 829 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 830 [2009] NSD 830 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 831 [2009] NSD 831 Canada - Nova Scotia circa 2009 flag 1
[2009] NSD 853 [2009] NSD 853 Canada - Nova Scotia circa 2009 flag 1
Travelex Ltd v FCT [2008] FCA 1961; (2008) 71 ATR 216; [2008] ATC 20-087 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 11
Emu Brewery Mezzanine Ltd (in liq) v Australian Securities and Investments Commission (ASIC) [2006] WASCA 105; (2006) 32 WAR 204; (2006) 201 FLR 70; (2006) 57 ACSR 752; (2006) 24 ACLC 105 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Jun 2006 AustLII flag 17
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
"Hedging of foreign currency" (1997) 26 Australian Tax Review 83 Australian Tax Review Australia circa 1997 Legal Online / Informit flag 2
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
Commissioner of Taxation v Energy Resources of Australia Ltd [1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553 Federal Court of Australia Australia - Commonwealth 30 Nov 1994 AustLII flag 23
Taxation, Commissioner of (Cth) v Energy Resources of Australia Ltd (1994) 28 ATR 67 Australia circa 1994 Legal Online / Westlaw flag 6
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 flag 180
Commissioner of Taxation v Citibank Ltd (1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 29
Chan v Cresdon Pty Ltd [1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110 High Court of Australia Australia - Commonwealth 14 Dec 1989 AustLII flag 309
Pattison (Inspector of Taxes) v Marine Midland Ltd [1984] AC 362 United Kingdom circa 1984 LexisNexis / Westlaw flag 7
Bank of New South Wales v Brown [1983] HCA 1; (1983) 151 CLR 514; 45 ALR 225; 1 ACLC 651; 7 ACLR 565; 57 ALJR 155 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 38
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
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
Bailes v Modern Amusements Pty Ltd [1964] VicRp 56; [1964] VR 436 Australia - Victoria 15 Apr 1964 AustLII flag 20
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 flag 212
Armco (Australia) Pty Ltd v FCT [1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335 High Court of Australia Australia - Commonwealth 22 Aug 1948 AustLII flag 25
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 flag 199
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
Moss v Hancock [1899] UKLawRpKQB 105; [1899] 2 QB 111 United Kingdom 10 May 1899 CommonLII flag 19
Devaynes v Noble [1816] EngR 677; 35 ER 767; (1816) 1 Mer 529 UK United Kingdom circa 1816 CommonLII flag 52

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