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Undershaft (No 1) Ltd v FCT   flag  56

[2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091
Federal Court of Australia
Australia - Commonwealth
3rd February, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cayir v Woolworths Group Ltd [2024] NSWPIC 345 Personal Injury Commission of New South Wales Australia - New South Wales 28 Jun 2024 AustLII flag
Ho v Minister for Health [2024] FCA 657 Federal Court of Australia Australia - Commonwealth 21 Jun 2024 AustLII flag
Dixon v United Workers Union [2023] FCA 1526 Federal Court of Australia Australia - Commonwealth 7 Dec 2023 AustLII flag 1
Resilient Investment Group Pty Ltd v Barnet and Hodgkinson as liquidators of Spitfire Corporation Ltd (in liq) [2023] NSWCA 118; (2023) 111 NSWLR 446 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 May 2023 AustLII flag 7
Vukolic v Browning [2022] QDC 279 District Court of Queensland Australia - Queensland 13 Dec 2022 AustLII flag 4
T v Tasmania (Department of Education) [2022] TASCAT 130 Tasmanian Civil and Administrative Tribunal Australia - Tasmania 7 Nov 2022 AustLII flag 1
Addy v FCT [2021] HCA 34; (2021) 273 CLR 613; (2021) 394 ALR 214; (2021) 95 ALJR 911 High Court of Australia Australia - Commonwealth 3 Nov 2021 AustLII flag 7
Firth v Namarnyilk [2021] NTSC 75 Supreme Court of the Northern Territory Australia - Northern Territory 28 Sep 2021 AustLII flag 2
Aarons & Aarons [2021] FamCA 530 Family Court of Australia Australia 21 Jul 2021 AustLII flag
Tasmania (Department of Health) v A [2021] TASWRCT 13 Workers Rehabilitation and Compensation Tribunal of Tasmania Australia - Tasmania 31 Mar 2021 AustLII flag 1
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2020] FCAFC 122; (2020) 279 FCR 631; (2020) 381 ALR 457 Federal Court of Australia Australia - Commonwealth 17 Jul 2020 AustLII flag 36
J Soldatos v Break O'Day Council and Cooltrans Pty Ltd [2020] TASRMPAT 10 Resource Management and Planning Appeal Tribunal of Tasmania Australia - Tasmania 29 May 2020 AustLII flag
Armet v Stephen Browne [2020] WADC 63 District Court of Western Australia Australia - Western Australia 15 May 2020 AustLII flag
Eiser Infrastructure Ltd v Kingdom of Spain [2020] FCA 157; (2020) 142 ACSR 616 Federal Court of Australia Australia - Commonwealth 24 Feb 2020 AustLII flag 9
Ichthys LNG Pty Ltd v JKC Australia LNG Pty Ltd [2019] NTSC 71 Supreme Court of the Northern Territory Australia - Northern Territory 16 Sep 2019 AustLII flag
Commonwealth of Australia v Essendon Airport Pty Ltd [2019] FCA 1411 Federal Court of Australia Australia - Commonwealth 2 Sep 2019 AustLII flag 5
DP World Melbourne Ltd v Construction, Forestry, Maritime, Mining and Energy Union (No 2) [2019] FCA 1331 Federal Court of Australia Australia - Commonwealth 13 Aug 2019 AustLII flag 3
Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union (AMWU) v O-I Operations (Australia) Pty Ltd [2019] FCA 1272 Federal Court of Australia Australia - Commonwealth 9 Aug 2019 AustLII flag 8
DFS16 v Minister for Home Affairs [2019] FCA 944; (2019) 166 ALD 410 Federal Court of Australia Australia - Commonwealth 20 Jun 2019 AustLII flag 5
Australian Workers ’ Union v Chemring Australia Pty Ltd [2019] FCA 750 Federal Court of Australia Australia - Commonwealth 24 May 2019 AustLII flag 9
1110 Hay Pty Ltd as trustee for the Hay Street Trust v Metso Minerals (Australia) Ltd [No 4] [2019] WASC 146 Supreme Court of Western Australia Australia - Western Australia 9 May 2019 AustLII flag 2
Hayward v R [2018] NSWCCA 104; (2018) 97 NSWLR 852 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 4 Jun 2018 AustLII flag 7
R v Spong [2018] ACTSC 129 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 16 May 2018 AustLII flag 1
Next Friend Mary Kelei v Child and Adolescent Health Service [2018] WADC 12 District Court of Western Australia Australia - Western Australia 2 Feb 2018 AustLII flag 1
Pok é mon Co International, Inc v Redbubble Ltd [2017] FCA 1541; (2017) 351 ALR 676; 129 IPR 1 Federal Court of Australia Australia - Commonwealth 19 Dec 2017 AustLII flag 8
Sun v Minister for Immigration and Border Protection [2017] FCA 1270; (2017) 157 ALD 437 Federal Court of Australia Australia - Commonwealth 27 Oct 2017 AustLII flag 12
R v Hayward [2017] NSWSC 1170 Supreme Court of New South Wales Australia - New South Wales 1 Sep 2017 AustLII flag 4
Cooper v Smith [2017] WADC 82 District Court of Western Australia Australia - Western Australia 22 Jun 2017 AustLII flag 10
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
Cunningham v Traynor [2016] WADC 168 District Court of Western Australia Australia - Western Australia 9 Dec 2016 AustLII flag 15
HP Mercantile Pty Ltd v Hartnett [2016] NSWCA 342 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Dec 2016 AustLII flag 28
Commissioner of Taxation v Seven Network Ltd [2016] FCAFC 70; (2016) 241 FCR 1; (2016) 103 ATR 253; (2016) 118 IPR 211 Federal Court of Australia Australia - Commonwealth 23 May 2016 AustLII flag 3
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092; (2015) 102 ATR 13 Federal Court of Australia Australia - Commonwealth 23 Oct 2015 AustLII flag 22
HP Mercantile Pty Ltd v Hartnett [2015] NSWSC 1475 Supreme Court of New South Wales Australia - New South Wales 8 Oct 2015 AustLII flag 2
Mansray v Rigby [2014] NTSC 62; (2014) 292 FLR 404 Supreme Court of the Northern Territory Australia - Northern Territory 30 Dec 2014 AustLII flag 5
Confidential and Commissioner of Taxation [2014] AATA 961 Administrative Appeals Tribunal Australia 23 Dec 2014 AustLII flag
Schmitt v Carter [2014] FCA 1370; (2014) 228 FCR 76 Federal Court of Australia Australia - Commonwealth 15 Dec 2014 AustLII flag
Nash v Glennies Creek Coal Management Pty Ltd (No 7) [2014] NSWIC 5 Industrial Court of New South Wales Australia - New South Wales 28 Nov 2014 AustLII flag 2
McMahon v Permanent Custodians Ltd [2014] FCA 1238 Federal Court of Australia Australia - Commonwealth 19 Nov 2014 AustLII flag 1
Guo Hui Cai v Xiao Yan Guo (No 2) [2014] NSWSC 1416 Supreme Court of New South Wales Australia - New South Wales 15 Oct 2014 AustLII flag 3
McDavitt v McDavitt (No 2) [2013] WADC 198 District Court of Western Australia Australia - Western Australia 20 Dec 2013 AustLII flag 16
Stock v Native Title Registrar [2013] FCA 1290; 138 ALD 547 Federal Court of Australia Australia - Commonwealth 29 Nov 2013 AustLII flag 3
Snedden (aka Vasiljkovic) v Minister for Justice of the Commonwealth [2013] FCA 1202; (2013) 306 ALR 452; (2013) 141 ALD 351 Federal Court of Australia Australia - Commonwealth 15 Nov 2013 AustLII flag 14
Von Stalheim v Anti-Discrimination Tribunal [2013] TASSC 24 Supreme Court of Tasmania Australia - Tasmania 4 Jun 2013 AustLII flag 2
Delphin v Martin [2012] TASSC 13 Supreme Court of Tasmania Australia - Tasmania 28 Mar 2012 AustLII flag 2
Rizhao Steel Holding Group Co Ltd v Koolan Iron Ore Pty Ltd [2011] WASC 207 Supreme Court of Western Australia Australia - Western Australia 23 Aug 2011 AustLII flag 3
Motor Accidents Insurance Board v Young [2011] TASSC 26; 20 Tas R 89 Supreme Court of Tasmania Australia - Tasmania 27 May 2011 AustLII flag 8
Allen's Asphalt Staff Superannuation Fund) v FCT [2010] FCA 1276 Federal Court of Australia Australia - Commonwealth 19 Nov 2010 AustLII flag 3
Z v Australian Crime Commission [2010] FCA 803; (2010) 188 FCR 85; (2010) 271 ALR 553 Federal Court of Australia Australia - Commonwealth 30 Jul 2010 AustLII flag 3
AA v Board of the Australian Crime Commission [2010] FCA 553 Federal Court of Australia Australia - Commonwealth 2 Jun 2010 AustLII flag 4
Rawson Finances Pty Ltd v Deputy Commissioner of Taxation [2010] FCA 538; (2010) 189 FCR 189; (2010) 268 ALR 362 Federal Court of Australia Australia - Commonwealth 31 May 2010 AustLII flag 13
TR 2010/7 - Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions [2010] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/7 - Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions [2010] ATOTR TR2010/7 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
AA v Board of the Australian Crime Commission [2009] FCA 642; (2009) 178 FCR 171 Federal Court of Australia Australia - Commonwealth 22 Jun 2009 AustLII flag 8

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
"Australian Cases before Australian Courts and Tribunals Involving Questions of Public International Law 2009" (2012) 30 Australian Year Book of International Law 239 Burke, Claire; Hind, Steve; MacPherson, Daniel; Stephens, Tim; Thomas, Laura Australia circa 2012 AustLII flag
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" (2011) 9 (3) E-Journal of Tax Research 294 Taylor, C John Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1986 (Cth) s5, s7
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth) s5, s11A
Income Tax Assessment Act 1997 (Cth) s2.5
Income Tax (Transitional (Cth)
Income Tax Rates Act 1986 (Cth)
Federal Court Rules (Cth)
Income Tax Act 1930 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act (No 5) 1973 (Cth)
Income Tax Assessment Amendment Act (No 3) 1984 (Cth)
Income Tax Assessment Amendment (Capital Gains) Act 1986 (Cth) s4, s15
(2006 Measures No. 4) Act 2006 (Cth)
Income Tax (Management) Act 1928 (NSW)
Finance Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Virgin Holdings SA v Commissioner of Taxation [2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 6
Tillman v Attorney General for New South Wales [2007] NSWCA 327; (2007) 70 NSWLR 448; (2007) 178 A Crim R 133 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Nov 2007 AustLII flag 114
Kinsella v Revenue Commissioners [2007] IEHC 250 High Court of Ireland Republic of Ireland 31 Jul 2007 BAILII flag 4
Mustac v Medical Board of Western Australia [2007] WASCA 128 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Jun 2007 AustLII flag 72
TSL v Secretary to the Department of Justice (2006) 14 VR 109 Australia - Victoria circa 2006 LexisNexis AU flag 38
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 38
Cooper v Commissioner of Taxation [2004] FCA 1063; (2004) 139 FCR 205; (2004) 210 ALR 635; 22 ACLC 1284; 56 ATR 615 Federal Court of Australia Australia - Commonwealth circa 2004 AustLII flag 36
Hicks v Minister for Immigration & Multicultural & Indigenous Affairs [2003] FCA 757 Federal Court of Australia Australia - Commonwealth 21 Jul 2003 AustLII flag 119
"Treaty application to a capital gains tax introduced after conclusion of the treaty" (2002) 76 Australian Law Journal 309 Australian Law Journal Australia circa 2002 Legal Online flag 3
Chong v Commissioner of Taxation [2000] FCA 635; (2000) 101 FCR 134; 174 ALR 733; 44 ATR 295 Federal Court of Australia Australia - Commonwealth 16 May 2000 AustLII flag 10
R v Michael Neil Dyson [1997] SASC 6053; (1997) 68 SASR 156; 92 A Crim R 233 Supreme Court of South Australia Australia - South Australia 21 Mar 1997 AustLII flag 2
Applicant A v Minister for Immigration & Ethnic Affairs (1997) 190 CLR 225 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag 13821
Commissioner of Taxation v Lamesa Holdings BV (1997) 77 FCR 597 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 31
Fernando v Commissioner of Police (1995) 36 NSWLR 567; (1995) 78 A Crim R 64 Australia - New South Wales circa 1995 LexisNexis AU flag 53
Bank of Western Australia Ltd v Commissioner of Taxation (1994) 55 FCR 233; (1994) 125 ALR 605; 29 ATR 432 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 76
R v Hookham (1993) 31 NSWLR 381; 26 ATR 316; 68 A Crim R 129 Australia - New South Wales circa 1993 LexisNexis AU flag 19
South Australia v Commonwealth [1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 29
Mutual Pools & Staff Pty Ltd v FCT [1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 40
La Macchia v Minister for Primary Industries and Energy [1992] FCA 673; (1992) 110 ALR 201 Federal Court of Australia Australia - Commonwealth circa 1992 AustLII flag 130
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 flag 130
Chan Yee Kin v Minister for Immigration & Ethnic Affairs (1989) 169 CLR 379; [1989] HCA 62 High Court of Australia Australia - Commonwealth circa 1989 Legal Online / Westlaw flag 34540
Gladden Estate v Minister of National Revenue 85 DTC 5188; [1985] 1 CTC 163 Canada circa 1985 flag 1
Gadsden v Minister of National Revenue 83 DTC 127; [1983] CTC 2132 Canada circa 1983 flag 2
Koowarta v Bjelke-Petersen [1982] HCA 27; (1982) 153 CLR 168; (1982) 39 ALR 417; (1982) 56 ALJR 625 High Court of Australia Australia - Commonwealth 11 May 1982 AustLII flag 511
Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd [1980] HCA 51; (1980) 147 CLR 142; 55 ALJR 88 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 110
R v Franklin (1979) 22 SASR 101; 1 A Crim R 1 Supreme Court of South Australia Australia - South Australia circa 1979 Legal Online / Westlaw flag 14
Vienna Convention on the Law of Treaties [1974] ATS 2 Australia circa 1974 AustLII flag 39
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Nicholas v Commissioner of Taxes (Vic) [1940] UKPCHCA 2; (1940) 63 CLR 191 Privy Council Australia 25 Apr 1940 AustLII flag 7
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96
James v FCT [1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293 High Court of Australia Australia - Commonwealth 13 Aug 1924 AustLII flag 25
Merchants' Loan & Trust Co v Smietanka (1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75 United States Supreme Court United States 28 Mar 1921 WorldLII flag 43
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 236
Re Huggins; Ex parte Huggins (1882) 51 LJCh 935 Court of Chancery United Kingdom circa 1882 flag 4
12 AC 575 12 AC 575 United Kingdom circa 1939 LexisNexis / Westlaw flag 45

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