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FCT v Commonwealth Aluminium Corporation Ltd     38

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Jamsek v ZG Operations Australia Pty Ltd (No 3)	[2023] FCAFC 48; 296 FCR 336	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII		8
TD 2023/5 - Income tax: aggregated turnover and connected entities - Commissioner's discretion that an entity does not 'control' another entity	[2023] ATOTD TD2023/5	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TD 2023/D2 - Income tax: aggregated turnover and connected entities - Commissioner's discretion that an entity does not 'control' another entity	[2023] ATODTD TD2023/D2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TD 2023/5 - Income tax: aggregated turnover and connected entities - Commissioner's discretion that an entity does not 'control' another entity	[2023] ATOTD 5	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
MWYS and Commissioner of Taxation (Taxation)	[2017] AATA 3037	Administrative Appeals Tribunal	Australia	22 Dec 2017	AustLII		2
Australasian Centre for Corporate Responsibility v Commonwealth Bank of Australia	[2016] FCAFC 80; (2016) 248 FCR 280; (2016) 337 ALR 558; (2016) 113 ACSR 600	Federal Court of Australia	Australia - Commonwealth	10 Jun 2016	AustLII		11
Australasian Centre for Corporate Responsibility v Commonwealth Bank of Australia	[2015] FCA 785; (2015) 107 ACSR 489	Federal Court of Australia	Australia - Commonwealth	31 Jul 2015	AustLII		3
Queensland Building and Construction Commission v Macdonald	[2014] QCATA 353	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	23 Dec 2014	AustLII		1
Arthurs v Queensland Building and Construction Commission	[2014] QCATA 155	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	2 Jun 2014	AustLII		5
Pty Ltd v Buckley	[2013] VSC 607; 96 ACSR 691	Supreme Court of Victoria	Australia - Victoria	15 Nov 2013	AustLII		2
Speirs v Springvale Coal Pty Ltd	[2010] NSWIRComm 30; (2010) 200 IR 133	New South Wales Industrial Relations Commission	Australia - New South Wales	8 Sep 2010	AustLII		4
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation	[2008] HCA 33; (2008) 237 CLR 198; (2008) 248 ALR 256; (2008) 82 ALJR 1211; (2008) 69 ATR 29; [2008] ATC 20-040	High Court of Australia	Australia - Commonwealth	31 Jul 2008	AustLII		46
Official Trustee in Bankruptcy v Buffier	[2005] NSWSC 839; (2005) 54 ACSR 767	Supreme Court of New South Wales	Australia - New South Wales	25 Aug 2005	AustLII		16
Gratton v Carlton Football Club Ltd	[2004] VSC 379; 187 FLR 25; 22 ACLC 1524; 51 ACSR 29	Supreme Court of Victoria	Australia - Victoria	6 Oct 2004	AustLII		7
Opal v Franklins	[2001] NSWSC 718	Supreme Court of New South Wales	Australia - New South Wales	27 Aug 2001	AustLII		3
Kavalee v Burbidge; Hyland v Burbidge	[1998] NSWSC 111; (1998) 43 NSWLR 422	Supreme Court of New South Wales	Australia - New South Wales	22 Apr 1998	AustLII		38
Australian Breeders Co-operative Society Ltd v Jones	[1997] FCA 1405; (1997) 150 ALR 488; (1997) 26 ACSR 26; (1997) 16 ACLC 100; (1997) 26 ASCR 26	Federal Court of Australia	Australia - Commonwealth	12 Dec 1997	AustLII		85
Henderson v Amadio Pty Ltd (No 1)	[1995] FCA 1029	Federal Court of Australia	Australia - Commonwealth	23 Nov 1995	AustLII		2
Griffith Morgan Jones v Mortgage Acceptance Nominees Ltd	[1995] FCA 1654	Federal Court of Australia	Australia - Commonwealth	10 Nov 1995	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR TR94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Shears v Chisholm	[1994] VicRp 75; [1994] 2 VR 535; (1994) 9 ACSR 691		Australia - Victoria	30 Nov 1992	AustLII		23
Re Commissioner of Taxation v Ronald Winston Harmer; John David Finlay and Robert Graeme Hebbard As Trustees of the Ronald Winston Harmer; John David Finlay and Robert Graeme Hebbard Court Trust	[1990] FCA 258	Federal Court of Australia	Australia - Commonwealth	25 Jul 1990	AustLII
Re A Reference to the Federal Court of Australia by the Australian Broadcasting Tribunal Pursuant to Section 22b of the Broadcasting and Television Act 1942 in relation to applications to the Australian Broadcasting Tribunal of Approval	[1987] FCA 6	Federal Court of Australia	Australia - Commonwealth	20 Jan 1987	AustLII		4
SSAU Nominees Pty Ltd v FCT	[1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992		Australia - Victoria	31 Oct 1985	AustLII		9

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"On the eve of the global response to BEPS: Australia's new transfer pricing rules"	[2013] RevenueLawJl 3	Dirkis, Michael	Australia	circa 2013	AustLII
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate"	[2008] JlATax 4	Hyde, Nina	Australia	circa 2008	AustLII
"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate"	(2008) 11 Journal of Australian Taxation 1	Hyde, Nina	Australia	circa 2008	AustLII
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The"	(1998) 21 University of New South Wales Law Journal 436	Kohl, Uta	Australia	circa 1998	AustLII		2
"Statutory Interpretation, Law Reform and Samford's Theory of the Disorder of Law - Part One"	(1994) 22 Federal Law Review 116	Barnes, Jeffrey	Australia	circa 1994	AustLII		4
"What is Control?" [1987] CommsLawB 17	(1987) 7 (03/4) Communications Law Bulletin 27	Malcom, David K	Australia	circa 1987	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Commonwealth Aluminium Corporation Ltd	[1979] FCA 19; 38 FLR 19; 24 ALR 663; 9 ATR 753	Federal Court of Australia	Australia - Commonwealth	1 May 1979	AustLII		2
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		242
Macmine Pty Ltd v FCT	(1979) 24 ALR 217; (1979) 9 ATR 638; (1979) 53 ALJR 362; 79 ATC 4,133		Australia	circa 1979	LexisNexis AU		58
Mendes v Commissioner of Probate Duties (Vic)	[1967] HCA 23; (1967) 122 CLR 152; [1967] ALR 649; 41 ALJR 108	High Court of Australia	Australia - Commonwealth	16 Aug 1967	AustLII		41
Barclays Bank Ltd v Inland Revenue Commissioners	[1961] AC 509; [1960] 2 All ER 817; (1960) 3 WLR 230		United Kingdom	circa 1961	LexisNexis / Westlaw		34
British American Tobacco Co v Inland Revenue Commissioners	[1943] AC 335; [1943] 1 All ER 13		United Kingdom	circa 1943	LexisNexis / Westlaw		27
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
2 Act 1915	2 Act 1915		United Kingdom	circa 1915			69
Gramophone and Typewriter Ltd v Stanley	[1908] UKLawRpKQB 55; [1908] 2 KB 89; [1908-10] All ER 833; 5 Tax Cas 358		United Kingdom	31 Mar 1908	CommonLII		50
Automatic Self-Cleansing Filter Syndicate Co Ltd v Cuninghame	[1906] UKLawRpCh 45; [1906] 2 Ch 34; (1906) 75 LJCh 437; 94 LT 651	Court of Chancery	United Kingdom	22 Mar 1906	CommonLII		55
Kolotex Hosiery (Australia) Pty Ltd v FCT	[1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240	High Court of Australia	Australia - Commonwealth	3 May 1899	AustLII		81
Commonwealth Aluminium Corporation Ltd v Commissioner of Taxation (Cth)	8 ATR 816		Australia	circa 1975	Legal Online / Westlaw		1
1 Ch 4	1 Ch 4	Court of Chancery	United Kingdom	circa 1975	LexisNexis / Westlaw		33