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FCT v Resource Capital Fund IV LP     9

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Harvey v Minister for Primary Industry and Resources	[2024] HCA 1; (2024) 98 ALJR 168	High Court of Australia	Australia - Commonwealth	7 Feb 2024	AustLII		7
Harvey v Minister for Primary Industry and Resources	[2023] HCATrans 110	High Court of Australia	Australia - Commonwealth	5 Sep 2023	AustLII
Cockatoo Island Mining Infrastructure Pty Ltd v Pearl Gull Iron Ltd (Formerly, Pearl Gull Pty) And Silver Gull Iron Pty Ltd	[2022] WAMW 5		Australia - Western Australia	1 Mar 2022	AustLII		4
Peter Greensill Family Co Pty Ltd v Commissioner of Taxation	[2021] FCAFC 99; 285 FCR 410	Federal Court of Australia	Australia - Commonwealth	10 Jun 2021	AustLII		6
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII		21
Hawkins v Commissioner of Taxation	[2019] FCA 627	Federal Court of Australia	Australia - Commonwealth	9 Apr 2019	AustLII		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The association of mandatory tax disclosures with the readability and tone of voluntary tax reports"	(2022) 19 (2) E-Journal of Tax Research 232	Morton, Elizabeth; Bicudo de Castro, Vincent; Hinchliffe	Australia	circa 2022	AustLII
"Tax Stability"	(2020) 44 Melbourne University Law Review 424	Davies, Jennifer	Australia	circa 2020	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Living and Leisure Australia Ltd v Commissioner of State Revenue	[2018] VSCA 237; 108 ATR 736	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Sep 2018	AustLII		3
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		6
[2018] NSD 285	[2018] NSD 285		Canada - Nova Scotia	circa 2018			1
Mineralogy Pty Ltd v Sino Iron Pty Ltd (No 16)	[2017] WASC 340	Supreme Court of Western Australia	Australia - Western Australia	24 Nov 2017	AustLII		34
Placer Dome Inc v Commissioner of State Revenue	[2017] WASCA 165; (2017) 106 ATR 511	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Sep 2017	AustLII		10
Living and Leisure Australia Ltd v Commissioner of State Revenue	(2017) 106 ATR 910		Australia	circa 2017	Legal Online / Westlaw		2
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq)	[2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228	High Court of Australia	Australia - Commonwealth	10 Dec 2015	AustLII		28
Commissioner of Taxation v Resource Capital Fund III LP	[2014] FCAFC 37; (2014) 225 FCR 290; (2014) 98 ATR 136	Federal Court of Australia	Australia - Commonwealth	3 Apr 2014	AustLII		14
Western Australia v Brown	(2014) 253 CLR 507		Australia - Commonwealth	circa 2014	Legal Online / Westlaw		27
Re Talison Lithium Ltd, in the matter of Talison Lithium Ltd	[2013] FCA 194	Federal Court of Australia	Australia - Commonwealth	8 Mar 2013	AustLII		3
Resource Capital Fund III LP v FCT	(2013) 95 ATR 504		Australia	circa 2013	Legal Online / Westlaw		2
Commissioner of Taxation v Crown Insurance Services Ltd	[2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		35
Pratt Holdings Pty Ltd v Commissioner of Taxation (Cth)	[2012] FCA 1075; (2012) 216 FCR 258; (2012) 90 ATR 279	Federal Court of Australia	Australia - Commonwealth	1 Oct 2012	AustLII		6
Mitsui & Co (Australia) Ltd v FCT	[2012] FCAFC 109; (2012) 205 FCR 523; (2012) 90 ATR 171; [2012] ATC 20-341	Federal Court of Australia	Australia - Commonwealth	14 Aug 2012	AustLII		16
FCT v SNF (Australia) Pty Ltd	[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680	Federal Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII		75
Re CSR Ltd	[2010] FCAFC 34; (2010) 183 FCR 358; (2010) 77 ACSR 592; 28 ACLC 10-019; (2010) 265 ALR 703	Federal Court of Australia	Australia - Commonwealth	23 Apr 2010	AustLII		265
Orica Ltd v FCT	[2010] FCA 197; (2010) 78 ATR 710; [2010] ATC 20-168	Federal Court of Australia	Australia - Commonwealth	10 Mar 2010	AustLII		10
TEC Desert Pty Ltd v Commissioner of State Revenue	[2010] HCA 49; (2010) 241 CLR 576; (2010) 273 ALR 134; (2010) 78 ATR 33; (2010) 85 ALJR 316	High Court of Australia	Australia - Commonwealth	circa 2010	AustLII		77
Commissioner of State Revenue v TEC Desert Pty Ltd	[2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	23 Jul 2009	AustLII		9
4 Act 2009	4 Act 2009		United Kingdom	circa 2009			1
Muc v Deputy Commissioner of Taxation	[2008] NSWCA 96; (2008) 73 NSWLR 378; (2008) 72 ATR 369; [2008] ATC 20-032	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 May 2008	AustLII		8
Commissioner of Taxation v Linter Textiles Australia Ltd	[2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913	High Court of Australia	Australia - Commonwealth	26 Apr 2005	AustLII		119
Rio Tinto Ltd v FCT	[2004] FCA 335; (2004) 55 ATR 321	Federal Court of Australia	Australia - Commonwealth	29 Mar 2004	AustLII		23
Bartlett v FCT	[2003] FCA 1125; (2003) 54 ATR 261	Federal Court of Australia	Australia - Commonwealth	21 Oct 2003	AustLII		8
Western Australia v Ward	[2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446	High Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		612
Dismin Investments Pty Ltd v FCT	(2001) 183 ALR 565; 47 ATR 292		Australia	circa 2001	LexisNexis AU		3
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation	[2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22	Federal Court of Australia	Australia - Commonwealth	3 Mar 2000	AustLII		116
Oxnard Financing SA v Rahn & Others	[1998] 1 WLR 1465		United Kingdom	circa 1998	LexisNexis / Westlaw		7
Esso Australia Resources Ltd v FCT	(1997) 144 ALR 458; (1997) 36 ATR 65		Australia	circa 1997	LexisNexis AU		9
Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd	[1996] FCA 452; (1996) 67 FCR 108; (1996) 23 AAR 252	Federal Court of Australia	Australia - Commonwealth	12 Jun 1996	AustLII		24
Wik Peoples v Queensland	[1997] 1 Leg Rep 2; (1996) 71 ALJR 173; (1996) 141 ALR 129; (1996) 187 CLR 1; [1996] HCA 40	High Court of Australia	Australia - Commonwealth	circa 1996	LexisNexis AU		826
FCT v Prestige Motors Pty Ltd	[1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634	High Court of Australia	Australia - Commonwealth	7 Sep 1994	AustLII		59
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation	[1993] FCA 276; (1993) 25 ATR 344	Federal Court of Australia	Australia - Commonwealth	7 Jun 1993	AustLII		9
Commissioner of Inland Revenue v HK-TVB International Ltd	[1992] 2 AC 397		United Kingdom	circa 1992	LexisNexis / Westlaw		28
FCT v Brambles Holdings Ltd	(1991) 28 FCR 451; (1991) 99 ALR 523; (1991) 72 LGRA 284; (1991) 21 ATR 1429	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		41
Barry R Liggins Pty Ltd v Comptroller-General of Customs	(1991) 32 FCR 112; (1991) 103 ALR 565	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		49
Re Robe River Mining Co Pty Ltd v Commissioner of Taxation	[1990] FCA 447; (1990) 21 ATR 1068	Federal Court of Australia	Australia - Commonwealth	15 Nov 1990	AustLII		6
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		130
Collector of Customs v Bell Basic Industries Ltd	[1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506	Federal Court of Australia	Australia - Commonwealth	21 Oct 1988	AustLII		47
Lopinot Limestone Ltd v Attorney-General of Trinidad & Tobago	[1988] AC 45; [1987] 3 WLR 797		United Kingdom	circa 1988	LexisNexis / Westlaw		2
Commissioner of Taxation v Reynolds Australia Alumina Ltd	(1987) 18 FCR 29; (1987) 77 ALR 543; (1987) 19 ATR 598	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		37
Commissioner of Taxation v Northwest Iron Co Ltd	(1986) 9 FCR 463; (1986) 64 ALR 436; 17 ATR 400	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw		18
Lewis v Bell	(1985) 1 NSWLR 731		Australia - New South Wales	circa 1985	LexisNexis AU		62
MacCormick v FCT	[1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII		136
Piney Woods Country Life School v Shell Oil Co	726 F2d 225	United States Court of Appeals, Fifth Circuit	United States	8 Mar 1984	WorldLII		15
FCT v BHP Minerals Ltd	[1983] FCA 142; 68 FLR 132; (1983) 51 ALR 166; 14 ATR 389	Federal Court of Australia	Australia - Commonwealth	14 Jul 1983	AustLII		18
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1983] ATS 16		Australia	circa 1983	AustLII		37
FCT v Efstathakis	[1979] FCA 28; (1979) 38 FLR 276	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		13
Bailey v FCT	[1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429	High Court of Australia	Australia - Commonwealth	4 Mar 1977	AustLII		204
Vienna Convention on the Law of Treaties	[1974] ATS 2		Australia	circa 1974	AustLII		39
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
FCT v ICI Australia Ltd	[1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII		91
FCT v Casuarina Pty Ltd	(1970) 127 CLR 62		Australia - Commonwealth	circa 1970	Legal Online / Westlaw		45
Giris Pty Ltd v FCT	[1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3	High Court of Australia	Australia - Commonwealth	5 Mar 1969	AustLII		246
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84
FCT v Mitchum	[1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23	High Court of Australia	Australia - Commonwealth	30 Apr 1965	AustLII		39
Freeland v Sun Oil Co	277 F2d 154	United States Court of Appeals, Fifth Circuit	United States	24 Mar 1960	WorldLII		6
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII		410
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		112
FCT v French	[1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76	High Court of Australia	Australia - Commonwealth	18 Nov 1957	AustLII		42
NSW Associated Blue-Metal Quarries Ltd v FCT	[1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239	High Court of Australia	Australia - Commonwealth	23 Feb 1956	AustLII		291
Parker v FCT	[1953] HCA 80; (1953) 90 CLR 489; [1954] ALR 26; (1953) 10 ATD 287	High Court of Australia	Australia - Commonwealth	1 Dec 1953	AustLII		25
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		59
FCT v United Aircraft Corporation	[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458	High Court of Australia	Australia - Commonwealth	6 Dec 1943	AustLII		95
FCT v Henderson	[1943] HCA 48; (1943) 68 CLR 29; [1943] ALR 134; 7 ATD 173; 2 AITR 440	High Court of Australia	Australia - Commonwealth	4 Jun 1943	AustLII		48
Tariff Reinsurances Ltd v Commissioner of Taxes (Vic)	[1938] HCA 21; (1938) 59 CLR 194; [1938] ALR 186	High Court of Australia	Australia - Commonwealth	4 Apr 1938	AustLII		32
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII		70
City Mutual Life Assurance Society Ltd v Sir James Joynton Smith	[1932] HCA 62; (1932) 48 CLR 532	High Court of Australia	Australia - Commonwealth	8 Dec 1932	AustLII		7
Nathan v FCT	[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286	High Court of Australia	Australia - Commonwealth	9 Aug 1918	AustLII		78
Waterhouse v Deputy Federal Commissioner of Land Tax, SA	[1914] HCA 16; (1914) 17 CLR 665; 20 ALR 155	High Court of Australia	Australia - Commonwealth	20 Mar 1914	AustLII		24
Spencer v Commonwealth	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954
471 US 1005	471 US 1005; 85 L Ed 2d 161; 105 SCt 1868	United States Supreme Court	United States	circa 1914	Westlaw		21
364 US 826	364 US 826	United States Supreme Court	United States		Westlaw		15
Bob Jane T-Marts v FCT	42 ATR 43		Australia	circa 1914	Legal Online / Westlaw		1