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FCT v Peabody     75

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Sandoz AG v Bayer Intellectual Property GmbH	[2024] FCAFC 135	Federal Court of Australia	Australia - Commonwealth	23 Oct 2024	AustLII		2
PepsiCo, Inc v Commissioner of Taxation	[2024] FCAFC 86; 303 FCR 1	Federal Court of Australia	Australia - Commonwealth	26 Jun 2024	AustLII		1
Novartis AG v Pharmacor Pty Ltd (No 3)	[2024] FCA 1307	Federal Court of Australia	Australia - Commonwealth	13 Nov 2024	AustLII
Ierna v Commissioner of Taxation	[2024] FCA 592	Federal Court of Australia	Australia - Commonwealth	6 Jun 2024	AustLII		1
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2)	[2024] FCA 253	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
Collie and Commissioner of Taxation (Taxation)	[2024] AATA 440	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
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		8
Mylan Australia Holding Pty Ltd v Commissioner of Taxation	[2023] FCA 672	Federal Court of Australia	Australia - Commonwealth	21 Jun 2023	AustLII		1
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
AOO15 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs	[2022] FCA 290	Federal Court of Australia	Australia - Commonwealth	18 Mar 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR TR2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation	[2021] FCA 1619; 114 ATR 136	Federal Court of Australia	Australia - Commonwealth	21 Dec 2021	AustLII		12
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation	[2021] FCA 1597	Federal Court of Australia	Australia - Commonwealth	17 Dec 2021	AustLII		2
Chester (a pseudonym) v R	[2020] VSCA 254	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	28 Sep 2020	AustLII
Commissioner of Taxation v Glencore Investment Pty Ltd	[2020] FCAFC 187; 281 FCR 219	Federal Court of Australia	Australia - Commonwealth	6 Nov 2020	AustLII		14
TR 2020/4 - Income tax: thin capitalisation - the arm's length debt test	[2020] ATOTR TR2020/4	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
TR 2020/4 - Income tax: thin capitalisation - the arm's length debt test	[2020] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
Commissioner of Taxation v BHP Billiton Ltd	[2019] FCAFC 4; 263 FCR 334	Federal Court of Australia	Australia - Commonwealth	29 Jan 2019	AustLII		5
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII		6
Hart v F C of T	[2018] FCAFC 61; (2018) 261 FCR 406	Federal Court of Australia	Australia - Commonwealth	20 Apr 2018	AustLII		8
McGlinn v FCT	[2018] FCA 1275; (2018) 361 ALR 312	Federal Court of Australia	Australia - Commonwealth	24 Aug 2018	AustLII		1
Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd	[2018] FCA 528; (2018) 107 ATR 769	Federal Court of Australia	Australia - Commonwealth	19 Mar 2018	AustLII		3
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCAFC 62; (2017) 251 FCR 40	Federal Court of Australia	Australia - Commonwealth	21 Apr 2017	AustLII		25
Hart v Commissioner of Taxation (No 4)	[2017] FCA 572	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII		4
Hart v Commissioner of Taxation (No 3)	[2017] FCA 571	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII		1
MWYS and Commissioner of Taxation (Taxation)	[2017] AATA 3037	Administrative Appeals Tribunal	Australia	22 Dec 2017	AustLII		2
Commissioner of Taxation v AusNet Transmission Group Pty Ltd	[2015] FCAFC 60; (2015) 231 FCR 59; (2015) 323 ALR 196; (2015) 97 ATR 355	Federal Court of Australia	Australia - Commonwealth	6 May 2015	AustLII		3
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		16
Track and Commissioner of Taxation	[2015] AATA 45	Administrative Appeals Tribunal	Australia	29 Jan 2015	AustLII
R v Dunn (No 9)	[2014] WASC 61	Supreme Court of Western Australia	Australia - Western Australia	28 Feb 2014	AustLII		4
R v Wilton	[2014] SASCFC 96	Supreme Court of South Australia - Full Court	Australia - South Australia	10 Sep 2014	AustLII		1
Australian Securities and Investments Commission v Franklin	[2014] FCAFC 85; (2014) 223 FCR 204; (2014) 101 ACSR 87	Federal Court of Australia	Australia - Commonwealth	18 Jul 2014	AustLII		35
"Table of Cases"	[2014] ELECD 35	Edited Legal Collections Data	Australia	circa 2014	AustLII
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2014] ATOWETR WETR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2014] ATOWETR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD TD2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Bartlett v R [No 2]	[2013] WASC 83	Supreme Court of Western Australia	Australia - Western Australia	15 Mar 2013	AustLII		2
Lend Lease Development Pty Ltd v Commissioner of State Revenue	[2013] VSCA 207	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	15 Aug 2013	AustLII		2
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		17
WETR 2013/D1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2013] ATODWETR WETR2013/D1	Australian Taxation Office	Australia - Commonwealth	11 Dec 2013	AustLII
Unit Trend Services Pty Ltd v Commissioner of Taxation	[2012] FCAFC 112; (2012) 205 FCR 29; (2012) 85 ATR 48	Federal Court of Australia	Australia - Commonwealth	17 Aug 2012	AustLII		3
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		11
TD 2012/11 - Income tax: capital gains: for the purposes of subsection 115-228(1) of the Income Tax Assessment Act 1997, can a beneficiary of a trust estate be reasonably expected to receive an amount of a financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?	[2012] ATOTD TD2012/11	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2012/11 - Income tax: capital gains: for the purposes of subsection 115-228(1) of the Income Tax Assessment Act 1997, can a beneficiary of a trust estate be reasonably expected to receive an amount of a financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?	[2012] ATOTD 11	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Rci Pty Ltd v FCT	[2011] FCAFC 104; (2011) 84 ATR 785	Federal Court of Australia	Australia - Commonwealth	22 Aug 2011	AustLII		11
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
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		16
WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7	[2011] ATOWETD WETD2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7	[2011] ATOWETD 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
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		28
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		8
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		85
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		16
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	AustLII		3
Aspirating IP Ltd v Vision Systems Ltd	[2010] FCA 1061; (2010) 88 IPR 52	Federal Court of Australia	Australia - Commonwealth	30 Sep 2010	AustLII		73
RCI Pty Ltd v Commissioner of Taxation	[2010] FCA 939; (2010) 272 ALR 347; [2010] ATC 20-207	Federal Court of Australia	Australia - Commonwealth	1 Sep 2010	AustLII		1
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		12
WETD 2010/1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2010] ATOWETD WETD2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
WETD 2010/1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2010] ATOWETD 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TD 2010/12 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?	[2010] ATOTD TD2010/12	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TD 2010/12 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?	[2010] ATOTD 12	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR GSTR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
WETD 2010/D1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7?	[2010] ATODWETD WETD2010/D1	Australian Taxation Office	Australia - Commonwealth	3 Nov 2010	AustLII
MacMahon and Commissioner of Taxation	[2010] AATA 724	Administrative Appeals Tribunal	Australia	23 Sep 2010	AustLII
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII		14
Leung Lai Fong v Ho Sin Ying	[2009] HKCFA 68; [2010] 2 HKC 216; (2009) 12 HKCFAR 581	Hong Kong Court of Final Appeal	Hong Kong	24 Jul 2009	HKLII		9
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		27
AXA Asia Pacific Holdings Ltd v FCT	[2009] FCA 1427; [2009] ATC 20-151	Federal Court of Australia	Australia - Commonwealth	4 Dec 2009	AustLII		8
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
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		8
Futuris Corporation Ltd v FCT	[2009] FCA 600; (2009) 75 ATR 365; [2009] ATC 20-115	Federal Court of Australia	Australia - Commonwealth	4 Jun 2009	AustLII		2
TR 2009/2 - Income tax: genuine redundancy payments	[2009] ATOTR TR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/2 - Income tax: genuine redundancy payments	[2009] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
WETD 2009/D1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2009] ATODWETD WETD2009/D1	Australian Taxation Office	Australia - Commonwealth	24 Jun 2009	AustLII
Re News Australia Holdings Pty Ltd and FCT	[2009] AATA 750; 75 ATR 971; [2009] ATC 10-109	Administrative Appeals Tribunal	Australia	29 Sep 2009	AustLII		2
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		35
Princi v FCT	[2008] FCA 441; (2008) 47 AAR 435; [2008] ATC 20-016; 68 ATR 938	Federal Court of Australia	Australia - Commonwealth	4 Apr 2008	AustLII		2
McCutcheon v FCT	[2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009	Federal Court of Australia	Australia - Commonwealth	12 Mar 2008	AustLII		15
McDonald's Australia Ltd v FCT	[2008] FCA 37; 68 ATR 921	Federal Court of Australia	Australia - Commonwealth	31 Jan 2008	AustLII		2
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements	[2008] ATOTR TR2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements	[2008] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re O'Brien and FCT	[2008] AATA 86; [2008] ATC 10-002; 71 ATR 251	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII
Wire Supplies Ltd v Commissioner of Inland Revenue	[2007] NZCA 244; [2007] 3 NZLR 458; (2007) 23 NZTC 21,404	Court of Appeal of New Zealand	New Zealand	15 Jun 2007	NZLII		21
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		25
Cumins v FCT	[2007] FCAFC 21; 66 ATR 57	Federal Court of Australia	Australia - Commonwealth	2 Mar 2007	AustLII		5
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Walters v FCT	[2007] FCA 1270; (2007) 162 FCR 421; (2007) 67 ATR 156	Federal Court of Australia	Australia - Commonwealth	20 Aug 2007	AustLII		9
GSTD 2007/2 - Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?	[2007] ATOGSTD GSTD2007/2	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
GSTD 2007/2 - Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?	[2007] ATOGSTD 2	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Trail Bros Steel and Plastics Pty Ltd and Commissioner of Taxation	[2007] AATA 1850; 70 ATR 459	Administrative Appeals Tribunal	Australia	12 Oct 2007	AustLII
Balestra and Commissioner of Taxation	[2007] AATA 1845; 70 ATR 173	Administrative Appeals Tribunal	Australia	5 Oct 2007	AustLII
Barham and Commissioner of Taxation	[2007] AATA 1824; 68 ATR 328	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII		1
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Macpherson and Commissioner of Taxation	[2007] AATA 1022; (2007) 65 ATR 702	Administrative Appeals Tribunal	Australia	22 Jan 2007	AustLII		3
Lam Soon Trademark Ltd v Commissioner of Inland Revenue	[2006] HKCFA 71; (2006) 9 HKCFAR 391; [2006] 3 HKLRD 132	Hong Kong Court of Final Appeal	Hong Kong	30 Jun 2006	HKLII		3
WR Carpenter Holdings Pty Ltd v FCT	[2006] FCA 1252; (2006) 234 ALR 451; (2006) 63 ATR 577	Federal Court of Australia	Australia - Commonwealth	20 Sep 2006	AustLII		23
Rangdon Pty Ltd v FCT	[2006] FCA 546; 62 ATR 583	Federal Court of Australia	Australia - Commonwealth	12 May 2006	AustLII		1
Cumins v Commissioner of Taxation	[2006] FCA 43	Federal Court of Australia	Australia - Commonwealth	6 Feb 2006	AustLII		1
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTD 2006/5 - Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?	[2006] ATOGSTD GSTD2006/5	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTD 2006/5 - Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?	[2006] ATOGSTD 5	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII		15
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII		2
Platypus Leasing Inc v FCT (No 3)	[2005] NSWSC 388; 189 FLR 441; 59 ATR 84	Supreme Court of New South Wales	Australia - New South Wales	17 May 2005	AustLII		13
[2005] HKCFI 809 (9 September 2005)	[2005] HKCFI 809	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2005] HKCFI 761; [2006] 2 HKLRD 325	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII		1
TR 2005/20 - Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40	[2005] ATOTR TR2005/20	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/20 - Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40	[2005] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
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		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		40
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		112
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		20
Rio Tinto Ltd v FCT	[2004] FCA 335; (2004) 55 ATR 321	Federal Court of Australia	Australia - Commonwealth	29 Mar 2004	AustLII		23
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
Magazine Co and Commissioner of Taxation	[2004] AATA 1173; 58 ATR 1001	Administrative Appeals Tribunal	Australia	9 Nov 2004	AustLII
Taxpayer and Commissioner of Taxation	[2004] AATA 1041; 47 ATR 1149	Administrative Appeals Tribunal	Australia	1 Oct 2004	AustLII		1
Ryan and Commissioner of Taxation	[2004] AATA 753; (2004) 56 ATR 1122; 82 ALD 140	Administrative Appeals Tribunal	Australia	19 Jul 2004	AustLII		9
Commissioner of State Revenue v Purdale Holdings Pty Ltd	[2003] VSC 289; 53 ATR 488	Supreme Court of Victoria	Australia - Victoria	15 Aug 2003	AustLII		4
Commissioner of Taxation v Hart	[2003] HCATrans 452	High Court of Australia	Australia - Commonwealth	7 Nov 2003	AustLII
Puzey v Commissioner of Taxation	[2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		109
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		35
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation	[2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449	Federal Court of Australia	Australia - Commonwealth	4 Dec 2003	AustLII		15
Deputy Commissioner of Taxation of the Commonwealth v Moss	[2002] VSC 333; 50 ATR 542	Supreme Court of Victoria	Australia - Victoria	9 Aug 2002	AustLII
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
Electricity Supply Industry Superannuation (Qld) Ltd v Deputy FCT	[2002] FCA 1274	Federal Court of Australia	Australia - Commonwealth	17 Oct 2002	AustLII		3
Mochkin v Commissioner of Taxation	[2002] FCA 675	Federal Court of Australia	Australia - Commonwealth	29 May 2002	AustLII		1
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes	[2002] ATOTR TR2002/19	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR TR2002/18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes	[2002] ATOTR TR2002/13	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes	[2002] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes	[2002] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Zoffanies Pty Ltd and Commissioner of Taxation	[2002] AATA 758; 50 ATR 1192	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		2
RAL and Commissioner of Taxation	[2002] AATA 653; 50 ATR 1076	Administrative Appeals Tribunal	Australia	2 Aug 2002	AustLII		2
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
TR 2001/8 - Income tax: what is a personal services business	[2001] ATOTR TR2001/8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Dan v Commissioner of Taxation (C'th) (No 2)	[2000] FCA 752	Federal Court of Australia	Australia - Commonwealth	7 Jun 2000	AustLII		12
Australian Prudential Regulation Authority v Holloway	[2000] FCA 579; (2000) 104 FCR 521; 45 ATR 170	Federal Court of Australia	Australia - Commonwealth	12 May 2000	AustLII		10
GSTR 2000/7 - Goods and Services Tax: transitional arrangements - supplies, including supplies of rights, made before 1July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000	[2000] ATOGSTR GSTR2000/7	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/7 - Goods and Services Tax: transitional arrangements - supplies, including supplies of rights, made before 1July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000	[2000] ATOGSTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Thomas Cook Ltd v K Lane - 016/00 N Print S2320	[2000] AIRC 746	Australian Industrial Relations Commission	Australia	10 Jan 2000	AustLII
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')	[1999] ATODMTROS MT1999/D1	Australian Taxation Office	Australia - Commonwealth	27 Oct 1999	AustLII
GSTR 1999/D12 - Goods and Services Tax: transitional arrangements: supplies of a right made on or after 2 December 1998 but before 1 July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000	[1999] ATODGSTR GSTR1999/D12	Australian Taxation Office	Australia - Commonwealth	22 Dec 1999	AustLII
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		34
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR TR98/22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		21
Commissioner of Taxation v Spotless Services Ltd M32/1996	[1996] HCATrans 403	High Court of Australia	Australia - Commonwealth	4 Oct 1996	AustLII
Commissioner of Taxation v Spotless Finance Pty Ltd M33/1996	[1996] HCATrans 402	High Court of Australia	Australia - Commonwealth	4 Oct 1996	AustLII
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		369
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
QT94/233 and Deputy Commissioner of Taxation	[1996] AATA 202; 33 ATR 1046	Administrative Appeals Tribunal	Australia	18 Jun 1996	AustLII
Camelot Constructions Pty Ltd v Commissioner of State, Revenue (1994/00139,1994/000147, 1994/000155, 1994/000163 and 1994/000171)	[1995] VICCAT 83	Victorian Civil and Administrative Tribunal	Australia - Victoria	3 Mar 1995	AustLII
Grover, Christopher John v NSW Abalone Divers Co-Operative Society Ltd	[1995] NSWIRComm 277	New South Wales Industrial Relations Commission	Australia - New South Wales	29 Jun 1995	AustLII
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		343

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Addressing 'Loss of Identity' in the Joint Judgment: Searching for 'The Individual Judge' in the Joint Judgments of the Mason Court"	(2017) 40 University of New South Wales Law Journal 670	Partovi, Andisheh; Smyth, Russell; Zukerman, Ingrid; Valente, Joseph	Australia	circa 2017	AustLII		2
"Table of Cases"	[2014] ELECD 35	Edited Legal Collections Data	Australia	circa 2014	AustLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA)	[2012] FedJSchol 28	Logan, Justice John	Australia	circa 2012	AustLII
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII
"Speech - Illuminating Tax Avoidance" (VSC)	[2011] VicJSchol 13	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Speech 1313Part IVA Where Are We And Where Are We Going? The Big Picture" (VSC)	[2011] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Judicial review of the Accountants' Concession: a case for improving tax administration and accountability"	[2011] RevenueLawJl 8	Azzi, John	Australia	circa 2011	AustLII
"Speech - Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far" (VSC)	[2010] VicJSchol 60	Pagone, Justice Tony	Australia - Victoria	circa 2010	AustLII
"The speech 'Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far' was delivered by the Hon. Justice Pagone at the Taxation Institute of Australia Lecture, Victorian State Library, 13 October 2010" (VSC)	[2010] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2010	AustLII
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance"	[2010] RevenueLawJl 2	Xynas, Lidia	Australia	circa 2010	AustLII
"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One"	(2009) 2 Journal of Applied Law and Policy 65	Wilson-Rogers, Nicole; Pinto, Dale	Australia	circa 2009	AustLII
"Containing Tax Avoidance: Anti-Avoidance Strategies"	[2008] UNSWLRS 40	Evans, Chris	Australia	circa 2008	AustLII
"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?"	[2008] JlATaxTA 16	O'Keefe, Patricia	Australia	circa 2008	AustLII
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"	[2008] JlATaxTA 1	Carbone, Domenic	Australia	circa 2008	AustLII
"Speech - Advising on Part IVA" (VSC)	[2007] VicJSchol 24	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC)	[2007] VicJSchol 19	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions"	[2007] UNSWLRS 12	Evans, Chris	Australia	circa 2007	AustLII
"An Old Methodology in a New World: A Comment on our Current System of Judicial Decision Making in Tax Cases"	[2006] JlATaxTA 9	Dabner, Justin	Australia	circa 2006	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?"	(2006) 4 E-Journal of Tax Research 25	Wilson-Rogers, Nicole	Australia	circa 2006	AustLII		1
"	[2005] RevenueLawJl 10	Dabner, Justin	Australia	circa 2005	AustLII
"	[2005] RevenueLawJl 9	Boccabella, Dale	Australia	circa 2005	AustLII
"The Rhetoric of Taxation Interpretation and The Definition Of 'Taxpayer' for the Purposes of Part IVA"	[2005] RevenueLawJl 2	Dabner, Justin	Australia	circa 2005	AustLII
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"Family Partnerships and Part IVA ITAA 1936"	[2004] RevenueLawJl 3	Ritchie, Thomas	Australia	circa 2004	AustLII
"Part IVA: Post-Hart"	(2004) 7 (2) Journal of Australian Taxation 357	D'Ascenzo, Michael	Australia	circa 2004	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3
"Scheme New Zealand or an Example of the Operation of Div 165"	(2003) 1 (2) E-Journal of Tax Research 147	Hill, Graham	Australia	circa 2003	AustLII		1
"The Interrelation of Scheme and Purpose Under Part IVA"	(2003) 1 (2) E-Journal of Tax Research 110	Cashmere, Maurice J	Australia	circa 2003	AustLII
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"GST Anti-Avoidance - Division 165"	(1999) 2 (5) Journal of Australian Taxation 295	Hill, Graham	Australia	circa 1999	AustLII
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"Spotless: A Lesson in Form and Substance but not in Substance over Form"	[1998] RevenueLawJl 7	Azzi, John	Australia	circa 1998	AustLII
"Part IVA: Post Spotless"	(1998) 1 Journal of Australian Taxation 3	D'Ascenzo, Michael	Australia	circa 1998	AustLII		2
"Taxing the Family Unit: Income Splitting for all?"	[1995] RevenueLawJl 4	Cooper, Tony	Australia	circa 1995	AustLII
"Part IVA and Peabody"	(1994) 10 Queensland University of Technology Law Journal 158	Martin, Fiona; Rodman, Sandra	Australia - Queensland	circa 1994	AustLII		1