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Orica Ltd v Commissioner of Taxation   flag 

[2015] FCA 1399
Federal Court of Australia
Australia - Commonwealth
7th December, 2015

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB
Income Tax Assessment Act 1936 (Cth) s177C, s177D, s177EA, s177F
Income Tax Assessment Act 1997 (Cth) s2.5
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Improvements to Self Assessment) Act (No 1) 2005 (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503 Federal Court of Australia Australia - Commonwealth 7 May 2015 AustLII flag 16
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
Mills v Commissioner of Taxation [2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; [2012] ATC 20-360; (2012) 87 ALJR 53 High Court of Australia Australia - Commonwealth 14 Nov 2012 AustLII flag 41
Sent v Commissioner of Taxation [2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 24
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853 Federal Court of Australia Australia - Commonwealth 7 Sep 2011 AustLII flag 23
Commissioner of Taxation v Citigroup Pty Ltd [2011] FCAFC 61; (2011) 193 FCR 380; (2011) 83 ATR 305 Federal Court of Australia Australia - Commonwealth 10 May 2011 AustLII flag 5
British American Tobacco Australia Services Ltd v Commissioner of Taxation [2010] FCAFC 130; (2010) 189 FCR 151 Federal Court of Australia Australia - Commonwealth 10 Nov 2010 AustLII flag 8
FCT v Star City Pty Ltd (No 2) [2009] FCAFC 122; (2009) 180 FCR 448; [2009] ATC 20-129; 74 ATR 447 Federal Court of Australia Australia - Commonwealth 10 Sep 2009 AustLII flag 9
Lawrence v FCT [2008] FCA 1497; (2008) 70 ATR 376; [2008] ATC 20-052 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 14
FCT v Starr [2007] FCAFC 204; (2007) 164 FCR 436; (2007) 245 ALR 336; (2007) 67 ATR 923 Federal Court of Australia Australia - Commonwealth 21 Dec 2007 AustLII flag 20
Cameron Brae Pty Ltd v FCT [2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178 Federal Court of Australia Australia - Commonwealth 21 Aug 2007 AustLII flag 29
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
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Walstern Pty Ltd v Commissioner of Taxation [2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 136
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
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
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
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184

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