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Rio Tinto Services Ltd v Commissioner of Taxation 9

[2015] FCAFC 117; (2015) 235 FCR 159; (2015) 101 ATR 546; [2015] ATC 20-525

Federal Court of Australia

Australia - Commonwealth

24th August, 2015

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation	[2020] FCAFC 190; (2020) 282 FCR 455	Federal Court of Australia	Australia - Commonwealth	6 Nov 2020	AustLII		6
Commissioner of Taxation v Hannover Life Re of Australasia Ltd	[2024] FCAFC 23	Federal Court of Australia	Australia - Commonwealth	4 Mar 2024	AustLII
Crown Estates (Sales) Pty Ltd v Commissioner of Taxation	[2016] FCA 335	Federal Court of Australia	Australia - Commonwealth	8 Apr 2016	AustLII		3
GSTR 2019/2 - Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business	[2019] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
GSTR 2019/2 - Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business	[2019] ATOGSTR GSTR2019/2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
GSTR 2020/1 - Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts	[2020] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
GSTR 2020/1 - Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts	[2020] ATOGSTR GSTR2020/1	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
Hannover Life Re of Australasia Ltd v Commissioner of Taxation	[2023] FCA 680	Federal Court of Australia	Australia - Commonwealth	22 Jun 2023	AustLII		1
Sunlea Enterprises Pty Ltd As Trustee for Drummond Cove Unit Trust and Commissioner of Taxation (Taxation)	[2018] AATA 2792	Administrative Appeals Tribunal	Australia	2 Aug 2018	AustLII

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s3.5, s4.5, s11.15
Federal Court Rules 2011 (Cth)	s39.32

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Sydney Law Review	Australia	circa 1999	AustLII		10
AXA Asia Pacific Holdings Ltd v Commissioner of Taxation	[2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074	Federal Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII		12
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		141
Macquarie Finance Ltd v Commissioner of Taxation	(2005) 146 FCR 77	Federal Court of Australia	Australia	circa 2005	Legal Online / Westlaw		31
Rio Tinto Services Ltd v Commissioner of Taxation	[2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322	Federal Court of Australia	Australia - Commonwealth	19 Feb 2015	AustLII		8
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		849

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