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SPI PowerNet Pty Ltd v FCT   flag  2

[2013] FCA 924; (2013) 96 ATR 771
Federal Court of Australia
Australia - Commonwealth
12th September, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mussalli v Commissioner of Taxation [2021] FCAFC 71; 284 FCR 516 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 2
SPI Powernet Pty Ltd v Commissioner of Taxation [2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263 Federal Court of Australia Australia - Commonwealth 7 Apr 2014 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.3, s5.1
Federal Court Rules 2011 (Cth) s39.32
Land Tax Assessment Act 1910 (Cth)
State Owned Enterprises Act 1992 (Vic)
Electricity Industry Act 1993 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Visy Industries USA Pty Ltd v Commissioner of Taxation [2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232 Federal Court of Australia Australia - Commonwealth 14 Sep 2011 AustLII flag 11
FCT v Ashwick (Qld) (2011) 192 FCR 325 Federal Court of Australia Australia circa 2011 Legal Online / Westlaw flag 13
FCT v Star City Pty Ltd [2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431 Federal Court of Australia Australia - Commonwealth 27 Feb 2009 AustLII flag 27
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 flag 75
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 flag 20
Morris v FCT (2002) 50 ATR 104 Australia circa 2002 Legal Online / Westlaw flag 7
Layala Enterprises Pty Ltd (in liq) v Commissioner of Taxation (1998) 86 FCR 348; (1998) 39 ATR 502 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 9
United Energy Ltd v Commissioner of Taxation (1997) 78 FCR 169; 157 ALR 589; (1997) 37 ATR 1 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 15
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
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd [1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615 High Court of Australia Australia - Commonwealth 11 Jul 1985 AustLII flag 54
FCT v Australian Guarantee Corporation Ltd (1984) 2 FCR 483 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 35
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
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Commissioner of Taxation v Morgan [1961] HCA 64; (1961) 106 CLR 517; [1962] ALR 253; 12 ATD 370; 35 ALJR 278 High Court of Australia Australia - Commonwealth 26 Oct 1961 AustLII flag 20
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
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
FCT v The Midland Railway Co of Western Australia Ltd [1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372 High Court of Australia Australia - Commonwealth 6 Mar 1952 AustLII flag 36
Midland Railway Co of Western Australia Ltd v FCT [1950] HCA 49; (1950) 81 CLR 384; [1951] ALR 500; 9 ATD 185 High Court of Australia Australia - Commonwealth 21 Nov 1950 AustLII flag 4
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 flag 849
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
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 flag 148
Commissioner of Taxation (WA) v Boulder Perseverance Ltd [1937] HCA 61; (1937) 58 CLR 223; [1937] ALR 649; 4 ATD 389 High Court of Australia Australia - Commonwealth 9 Nov 1937 AustLII flag 15
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden [1937] AC 685; (1937) 2 All ER 291 United Kingdom circa 1937 LexisNexis / Westlaw flag 16
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
Pondicherry Railway Co v Commissioner of Income Tax, Madras (1931) LR 58 Ind Apps 239 India circa 1931 flag 5
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Moffatt v Webb [1913] HCA 13; 16 CLR 120; 19 ALR 190 High Court of Australia Australia - Commonwealth 13 Mar 1913 AustLII flag 22

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