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Rci Pty Ltd v FCT   flag  11

[2011] FCAFC 104; (2011) 84 ATR 785
Federal Court of Australia
Australia - Commonwealth
22nd August, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
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
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 flag 12
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
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
Hart v F C of T [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 8
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
Macquarie Bank Ltd v FCT [2011] FCA 1076; (2011) 85 ATR 409 Federal Court of Australia Australia - Commonwealth 26 Sep 2011 AustLII flag 4
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 3
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 flag 3
MWYS and Commissioner of Taxation (Taxation) [2017] AATA 3037 Administrative Appeals Tribunal Australia 22 Dec 2017 AustLII flag 2
PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86; 303 FCR 1 Federal Court of Australia Australia - Commonwealth 26 Jun 2024 AustLII flag 1
Ierna v Commissioner of Taxation [2024] FCA 592 Federal Court of Australia Australia - Commonwealth 6 Jun 2024 AustLII flag 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 flag
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Collie and Commissioner of Taxation (Taxation) [2024] AATA 440 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Tax Avoidance - A View from the Dark Side" (2016) 39 Melbourne University Law Review 950 Bloom, David Australia circa 2016 AustLII flag 1
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA) [2014] FedJSchol 24 Logan, Justice John Australia circa 2014 AustLII flag
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA) [2014] FedJSchol 20 Logan, Justice John Australia circa 2014 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177E, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZO
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Macquarie Bank Ltd v FCT [2011] FCA 1076; (2011) 85 ATR 409 Federal Court of Australia Australia - Commonwealth 26 Sep 2011 AustLII flag 4
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 3
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 flag 3
MWYS and Commissioner of Taxation (Taxation) [2017] AATA 3037 Administrative Appeals Tribunal Australia 22 Dec 2017 AustLII flag 2
Axa [2011] HCA 63 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 2
PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86; 303 FCR 1 Federal Court of Australia Australia - Commonwealth 26 Jun 2024 AustLII flag 1
Ierna v Commissioner of Taxation [2024] FCA 592 Federal Court of Australia Australia - Commonwealth 6 Jun 2024 AustLII flag 1
"Tax Avoidance - A View from the Dark Side" (2016) 39 Melbourne University Law Review 950 Bloom, David Australia circa 2016 AustLII flag 1
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 flag 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 flag
Collie and Commissioner of Taxation (Taxation) [2024] AATA 440 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA) [2014] FedJSchol 24 Logan, Justice John Australia circa 2014 AustLII flag
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA) [2014] FedJSchol 20 Logan, Justice John Australia circa 2014 AustLII flag

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