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Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2)   flag 

[2024] FCA 253
Federal Court of Australia
Australia - Commonwealth
20th March, 2024

Legislation Cited

Legislation Name Provision
Foreign Acquisitions and Takeovers Act 1975 (Cth) s26
Federal Court of Australia Act 1976 (Cth) s37M, s37N
Income Tax Assessment Act 1936 (Cth) s128F, s169A, s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZO, s14ZZP, s14ZZQ
Federal Court Rules 2011 (Cth) s39.32
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (Cth)
Taxation Laws Amendment Act 1986 (Cth)
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
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
Commissioner of Taxation v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
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
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 85
Commissioner of Taxation v Jackson [1990] FCA 604; (1990) 27 FCR 1; 96 ALR 586; (1990) 21 ATR 1012 Federal Court of Australia Australia - Commonwealth circa 1990 AustLII flag 51
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
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 38
FCT v Lenzo [2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014 Federal Court of Australia Australia - Commonwealth 3 Apr 2008 AustLII flag 35
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
Macquarie Finance Ltd v FCT (2005) 146 FCR 77; [2005] FCAFC 205 Federal Court of Australia Australia - Commonwealth circa 2005 Legal Online / Westlaw flag 31
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 28
WR Carpenter Holdings Pty Ltd v FCT [2007] FCAFC 103; (2007) 161 FCR 1; 241 ALR 636; (2007) 66 ATR 336 Federal Court of Australia Australia - Commonwealth 11 Jul 2007 AustLII flag 25
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 17
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
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
Commissioner of Taxation v News Australia Holdings Pty Ltd [2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191 Federal Court of Australia Australia - Commonwealth 30 Jun 2010 AustLII flag 16
Epov v FCT [2007] FCA 34; (2007) 65 ATR 399 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 14
FCT v Ashwick (Qld) (2011) 192 FCR 325; [2011] FCAFC 49 Federal Court of Australia Australia - Commonwealth circa 2011 Legal Online / Westlaw flag 13
Futuris Corporation Ltd v FCT [2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206 Federal Court of Australia Australia - Commonwealth 31 Aug 2010 AustLII flag 12
Commissioner of Taxation v Futuris Corporation Ltd [2012] FCAFC 32; (2012) 205 FCR 274; (2012) 87 ATR 828; [2012] ATC 20-306 Federal Court of Australia Australia - Commonwealth 19 Mar 2012 AustLII flag 11
Jackson v Commissioner of Taxation (Cth) (1989) 87 ALR 461; (1989) 20 ATR 611 Australia circa 1989 LexisNexis AU flag 11
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3; 115 ATR 316 Federal Court of Australia Australia - Commonwealth 24 Jan 2023 AustLII flag 8
(2011) 84 Atr 785; [2011] Fcafc 104 (2011) 84 ATR 785; [2011] FCAFC 104 Federal Court of Australia Australia - Commonwealth circa 2011 Legal Online / Westlaw flag 8
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2009] FCA 1210; (2009) 113 ALD 254; (2009) 75 ATR 916; [2009] ATC 20-141 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 8
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 5
Citigroup Pty Ltd v FCT [2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412 Federal Court of Australia Australia - Commonwealth 9 Aug 2010 AustLII flag 5
Macquarie Bank Ltd v FCT [2011] FCA 1076; (2011) 85 ATR 409 Federal Court of Australia Australia - Commonwealth 26 Sep 2011 AustLII flag 4
5 Eu R 1 5 Eu R 1 Europe circa 2001 flag 4
4 Act 2014 4 Act 2014 United Kingdom circa 2014 flag 2
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation [2024] FCAFC 29 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 1
Commissioner of Internal Revenue v Brown (1965) 380 US 536 United States Supreme Court United States circa 1965 Westlaw flag 1
1 PN a1 1 PN A1 United Kingdom circa 2001 Westlaw flag 1

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