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Resource Capital Fund IV LP v Commissioner of Taxation   flag  6

[2018] FCA 41; (2018) 355 ALR 273
Federal Court of Australia
Australia - Commonwealth
5th February, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Ransley v Deputy Commissioner of Taxation [2018] FCA 1796 Federal Court of Australia Australia - Commonwealth 21 Nov 2018 AustLII flag 2
Ransley and Commissioner of Taxation (Taxation) [2018] AATA 4359 Administrative Appeals Tribunal Australia 21 Nov 2018 AustLII flag
Newmont Canada FN Holdings ULC v Commissioner of Taxation [2018] FCA 958 Federal Court of Australia Australia - Commonwealth 6 Jun 2018 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Stability" (2020) 44 Melbourne University Law Review 424 Davies, Jennifer Australia circa 2020 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No. 6) 1992 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA
Corporations Act 2001 (Cth) s411, s412
Income Tax Assessment Act 1936 (Cth) s6, s90, s91, s92, s94A, s94B, s94H, s94U, s94V, s166, s166A, s167, s168, s169, s169A, s169AA, s170, s174, s175A, s255, s350, s351
International Tax Agreements Act 1953 (Cth) s5
Income Tax Assessment Act 1997 (Cth) s2.5, s4.10, s9.5, s85.5, s855.15
Income Tax Rates Act 1986 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s9.41, s39.32
Amending Act (Cth)
Partnership Act 1892 (NSW)
Mining Act 1978 (WA) s30, s78, s85, s87, s88, s91A, s91B

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Placer Dome Inc v Commissioner of State Revenue [2017] WASCA 165; (2017) 106 ATR 511 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Sep 2017 AustLII flag 10
Commissioner of Taxation v AP Energy Investments Pty Ltd [2016] FCA 577; (2016) 341 ALR 265 Federal Court of Australia Australia - Commonwealth 25 May 2016 AustLII flag 2
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
Mount Bruce Mining Pty Ltd v Wright Prospecting Pty Ltd [2015] HCA 37; (2015) 256 CLR 104; (2015) 325 ALR 188; (2015) 89 ALJR 990 High Court of Australia Australia - Commonwealth 14 Oct 2015 AustLII flag 1214
Macoun v Commissioner of Taxation [2015] HCA 44; (2015) 257 CLR 519; (2015) 326 ALR 452; 90 ALJR 93; (2015) 102 ATR 263 High Court of Australia Australia - Commonwealth circa 2015 AustLII flag 20
Commissioner of Taxation of the Commonwealth of Australia v Resource Capital Fund III LP (No 2) [2014] FCAFC 54 Federal Court of Australia Australia - Commonwealth 2 May 2014 AustLII flag 2
Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC 37; (2014) 225 FCR 290; (2014) 98 ATR 136 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 14
[2014] NSD 277 [2014] NSD 277 Canada - Nova Scotia circa 2014 flag 1
FCT v Resource Capital Fund IV LP [2013] FCAFC 118; (2013) 215 FCR 1; (2013) 95 ATR 816 Federal Court of Australia Australia - Commonwealth 22 Oct 2013 AustLII flag 4
Deputy Commissioner of Taxation v McGuire [2013] NSWSC 184; (2013) 275 FLR 153 Supreme Court of New South Wales Australia - New South Wales 11 Mar 2013 AustLII flag 2
Resource Capital Fund IV LP v Commissioner of Taxation (2013) 95 ATR 638 Australia circa 2013 Legal Online / Westlaw flag 1
Commissioner of Taxation v Unit Trend Services Pty Ltd [2013] HCA 16; (2013) 250 CLR 523; (2013) 297 ALR 190; (2013) 87 ALJR 588 High Court of Australia Australia - Commonwealth circa 2013 AustLII flag 93
Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 35
Visy Packaging Holdings Pty Ltd v FCT [2012] FCA 1195; (2012) 91 ATR 810 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 14
Mitsui & Co (Australia) Ltd v FCT [2012] FCAFC 109; (2012) 205 FCR 523; (2012) 90 ATR 171; [2012] ATC 20-341 Federal Court of Australia Australia - Commonwealth 14 Aug 2012 AustLII flag 16
McKay v Commissioner of Main Roads (No 7) [2011] WASC 223; (2011) 185 LGERA 118 Supreme Court of Western Australia Australia - Western Australia 1 Sep 2011 AustLII flag 65
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 75
TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCA 49; (2010) 241 CLR 576; (2010) 273 ALR 134; (2010) 78 ATR 33; (2010) 85 ALJR 316 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 77
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
CSR Ltd v Eddy [2005] HCA 64; (2005) 226 CLR 1; (2005) 222 ALR 1; (2005) 80 ALJR 59; [2005] Aust Torts Reports 81-808; (2005) 3 DDCR 192 High Court of Australia Australia - Commonwealth 21 Oct 2005 AustLII flag 297
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 116
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
(1997) 77 FCR 597 (1997) 77 FCR 597 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 31
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 flag 369
Minister for Immigration and Ethnic Affairs v Teoh [1995] HCA 20; (1995) 183 CLR 273; (1995) 128 ALR 353; (1995) 69 ALJR 423; (1995) 39 ALD 206; [1995] EOC 92-696; [1996] 1 CHRLD 67; (1995) 7 Leg Rep 18 High Court of Australia Australia - Commonwealth 7 Apr 1995 AustLII flag 1847
Minister for Immigration and Ethnic Affairs v Teoh (1995) 183 CLR 293 Australia - Commonwealth circa 1995 Legal Online / Westlaw flag 1
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 59
CTC Resources NL v Commissioner of Taxation [1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403 Federal Court of Australia Australia - Commonwealth 3 Mar 1994 AustLII flag 48
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation [1993] FCA 276; (1993) 25 ATR 344 Federal Court of Australia Australia - Commonwealth 7 Jun 1993 AustLII flag 9
Commissioner of Inland Revenue v HK-TVB International Ltd [1992] 2 AC 397 United Kingdom circa 1992 LexisNexis / Westlaw flag 28
Westfield Ltd v Commissioner of Taxation [1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag 65
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
Hetherington (decd), In re; Gibbs v McDonnell [1990] Ch 1; [1989] 2 All ER 129; [1989] 2 WLR 1094 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 47
Ashville Investments Ltd v Elmer Contractors Ltd [1989] QB 488; [1988] 2 All ER 577; (1988) 3 WLR 868 United Kingdom circa 1989 LexisNexis / Westlaw flag 96
Collector of Customs v Bell Basic Industries Ltd [1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506 Federal Court of Australia Australia - Commonwealth 21 Oct 1988 AustLII flag 47
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
Riley v Commonwealth [1985] HCA 82; (1985) 159 CLR 1; (1985) 62 ALR 497; 60 ALJR 106; 159 CAR 1; 87 ILR 144 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 81
Proctor v Jetway Aviation Pty Ltd [1984] 1 NSWLR 166 Australia - New South Wales circa 1984 LexisNexis AU flag 141
Barrs v Bethell [1982] Ch 294; [1982] 1 All ER 106; [1981] 3 WLR 874 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 20
FCT v Efstathakis [1979] FCA 28; (1979) 38 FLR 276 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 13
Bronzel v State Planning Authority (1979) 21 SASR 513; (1979) 44 LGRA 34 Supreme Court of South Australia Australia - South Australia circa 1979 Legal Online / Westlaw flag 68
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 130
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 197
Baker v R [1975] AC 774 United Kingdom circa 1975 LexisNexis / Westlaw flag 78
Adamson v Hayes [1973] HCA 6; (1973) 130 CLR 276; [1972-73] ALR 1224; 47 ALJR 201 High Court of Australia Australia - Commonwealth 9 Apr 1973 AustLII flag 88
Tikva Investments Pty Ltd v FCT [1972] HCA 68; 128 CLR 158; (1972) 3 ATR 458; 47 ALJR 38 High Court of Australia Australia - Commonwealth 20 Dec 1972 AustLII flag 13
FCT v ICI Australia Ltd [1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672 High Court of Australia Australia - Commonwealth 1 Dec 1972 AustLII flag 91
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
Meyer Heine Pty Ltd v China Navigation Co Ltd [1966] HCA 11; (1966) 115 CLR 10; [1966] ALR 791; 39 ALJR 448 High Court of Australia Australia - Commonwealth 3 Mar 1966 AustLII flag 60
FCT v Mitchum [1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23 High Court of Australia Australia - Commonwealth 30 Apr 1965 AustLII flag 39
FCT v French [1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76 High Court of Australia Australia - Commonwealth 18 Nov 1957 AustLII flag 42
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 385
Taxation, Commissioner of (Cth) v Beville [1953] ALR 490; 10 ATD 170 Australia circa 1953 LexisNexis AU flag 5
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
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 59
Polites v Commonwealth [1945] HCA 3; (1945) 70 CLR 60; [1945] ALR 113; 12 ILR 208 High Court of Australia Australia - Commonwealth 10 Apr 1945 AustLII flag 208
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
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
Bourne v Keane [1919] AC 815 United Kingdom circa 1919 LexisNexis / Westlaw flag 34
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
Spencer v Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
Weaver v Law Society (NSW) 48 ALJR 438 Australia circa 1904 flag 3

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