GE Capital Finance Australasia Pty Ltd v Commissioner of Taxation 11

[2011] FCA 849; (2011) 219 FCR 420; (2011) 84 ATR 128

Federal Court of Australia

Australia - Commonwealth

28th July, 2011

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Benaroon Pty Ltd v Larmar	[2018] QSC 274	Supreme Court of Queensland	Australia - Queensland	23 Nov 2018	AustLII	1
CA & CA Ballan Pty Ltd v Oliver Hume (Australia) Pty Ltd	[2017] VSCA 11; (2017) 55 VR 62	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	10 Feb 2017	AustLII	45
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII	21
Doma ACT Pty Ltd v LN Sydney Pty Ltd	[2024] ACTSC 270	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	30 Aug 2024	AustLII
Domazet v Jure Investments Pty Ltd	[2016] ACTSC 33	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	7 Mar 2016	AustLII	2
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Icon Co (NSW) Pty Ltd v Liberty Mutual Insurance Co Australian Branch trading as Liberty Specialty Markets	[2020] FCA 1493	Federal Court of Australia	Australia - Commonwealth	19 Oct 2020	AustLII	9
Moreton Resources Ltd and Industry Innovation and Science Australia (Taxation)	[2022] AATA 3804	Administrative Appeals Tribunal	Australia	21 Sep 2022	AustLII	2
PropertyShares Holdings Pty Ltd v 8 Hopetoun Rd Pty Ltd	[2020] VSC 265	Supreme Court of Victoria	Australia - Victoria	13 May 2020	AustLII	1
Swancare Group Inc v Commissioner for Consumer Protection	[2014] WASC 80	Supreme Court of Western Australia	Australia - Western Australia	13 Mar 2014	AustLII	6
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII	14

Legislation Cited

Legislation Name	Provision
Amending Act (ACT)	s5
Tax Laws Amendment (2010 Measures No. 1) Bill 2010 (Cth)
Federal Court of Australia Act 1976 (Cth)	s21
Income Tax Assessment Act 1936 (Cth)	s252
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth)	s39B
Taxation Administration Act 1953 (Cth)
Federal Court Rules (Cth)
Tax Laws Amendment (2010 Measures No 1) Act (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Allnutt v Wilding	[2006] EWHC 1905	High Court of England and Wales	United Kingdom - England and Wales	circa 1905	BAILII
Allnutt v Wilding	[2007] EWCA Civ 412; [2007] WTLR 941	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2007	BAILII	28
Application of GE Mortgage Insurance Pty Ltd	[2004] FCA 154	Federal Court of Australia	Australia - Commonwealth	1 Mar 2004	AustLII	4
Australia and New Zealand Banking Group Ltd v Widin	[1990] FCA 674; (1990) 26 FCR 21; (1990) 102 ALR 289	Federal Court of Australia	Australia - Commonwealth	circa 1990	AustLII	37
BHP Petroleum (Timor Sea) Pty Ltd v Minister for Resources	[1994] FCA 168; (1994) 49 FCR 155; (1994) 121 ALR 280; (1994) 32 ALD 17; (1994) 28 ATR 16	Federal Court of Australia	Australia - Commonwealth	circa 1994	AustLII	23
Chartbrook Ltd v Persimmon Homes Ltd	[2009] UKHL 38; [2009] 1 AC 1101; [2009] 4 All ER 677; [2009] 3 WLR 267; [2010] 1 All ER (Comm) 365; [2009] All ER (D) 12; 125 Con LR 1	House of Lords	United Kingdom	circa 2009	BAILII	1061
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII	1948
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales	[1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII	3878
Commissioner of Stamp Duties (NSW) v Carlenka Pty Ltd	(1995) 41 NSWLR 329; (1995) 31 ATR 281; 7 BPR 15,083; [1996] ANZ Conv R 219		Australia - New South Wales	circa 1996	LexisNexis AU	153
Fitzgerald v Masters	[1956] HCA 53; (1956) 95 CLR 420; (1956) 30 ALJR 412	High Court of Australia	Australia - Commonwealth	11 Sep 1956	AustLII	583
Gibbon v Mitchell	[1990] 3 All ER 338; [1990] 1 WLR 1304		United Kingdom	circa 1990	LexisNexis	36
Harvey v Edwards, Dunlop & Co Ltd	[1927] HCA 13; (1927) 39 CLR 302	High Court of Australia	Australia - Commonwealth	13 Apr 1927	AustLII	35
Holding & Barnes Plc v Hill House Hammond Ltd	[2001] EWCA Civ 1334; [2002] 2 P & CR 11; [2002] L & TR 7	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Jul 2001	BAILII	19
Kent v Brown	[1942] NSWStRp 42; (1942) 43 SR (NSW) 124; 60 WN (NSW) 49	Supreme Court of New South Wales	Australia - New South Wales	4 Dec 1942	AustLII	5
Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd	[2005] FCA 1812; (2005) 223 ALR 560; (2005) 56 ACSR 263	Federal Court of Australia	Australia - Commonwealth	13 Dec 2005	AustLII	44
Maggbury Pty Ltd v Hafele Australia Pty Ltd	[2001] HCA 70; (2001) 210 CLR 181; (2001) 185 ALR 152; (2001) 76 ALJR 246; (2001) 53 IPR 1; [2002] ATPR 41-854; [2002] AIPC 91-778; [2002] Aust Contract Reports 90-140; (2001) 22 Leg Rep 28	High Court of Australia	Australia - Commonwealth	13 Dec 2001	AustLII	522
MW McIntosh Pty Ltd v FCT	[2009] FCAFC 88; (2009) 178 FCR 100; [2009] ATC 20-119; 76 ATR 231	Federal Court of Australia	Australia - Commonwealth	28 Jul 2009	AustLII	1
P v Board of Australian Crime Commission	[2006] FCAFC 54; (2006) 151 FCR 114; 230 ALR 225; 96 ALD 525	Federal Court of Australia	Australia - Commonwealth	28 Apr 2006	AustLII	17
Pukallus v Cameron	[1982] HCA 63; (1982) 180 CLR 447; (1982) 43 ALR 243; (1982) 56 ALJR 907	High Court of Australia	Australia - Commonwealth	4 Nov 1982	AustLII	214
Re Butlin ’ s Settlement Trusts	[1976] Ch 251	Court of Chancery	United Kingdom	circa 1976	LexisNexis / Westlaw	100
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII	5348
Spencer v Commonwealth	[2010] HCA 28; (2010) 241 CLR 118; (2010) 269 ALR 233; (2010) 84 ALJR 612; [2010] ALMD 7244	High Court of Australia	Australia - Commonwealth	1 Sep 2010	AustLII	1985
Spunwill Pty Ltd v BAB Pty Ltd	(1994) 36 NSWLR 290; [1995] Aust Contract Reports 90-053		Australia - New South Wales	circa 1994	LexisNexis AU	135
Telstra Corporation Ltd v Ivory	[2008] QSC 123	Supreme Court of Queensland	Australia - Queensland	11 Jun 2008	AustLII	10
Wills v Gibbs	[2007] EWHC 3361	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII	3

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