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Ierna v Commissioner of Taxation   flag  1

[2024] FCA 592
Federal Court of Australia
Australia - Commonwealth
6th June, 2024

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ierna v Commissioner of Taxation (No 2) [2024] FCA 670 Federal Court of Australia Australia - Commonwealth 17 Jun 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s256C
Evidence Act 1995 (Cth) s6, s140
Income Tax Assessment Act 1936 (Cth) s6, s25A, s44, s45B, s45C, s96, s97, s109N
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s39.32
Company Law Review Act 1998 (Cth)
Taxation Laws Amendment (Company Law Review) Act 1998 (Cth)
Trade Practices Act 1974 (Cth)
Duties Act 2001 (Qld)
Local Government Act 1972 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ierna Beneficiary Pty Ltd v Commissioner of Taxation [2023] FCA 725 Federal Court of Australia Australia - Commonwealth 30 Jun 2023 AustLII flag 3
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187; 281 FCR 219 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 14
BHP Billiton v FCT [2020] HCA 5; (2020) 270 CLR 60 High Court of Australia Australia - Commonwealth 11 Mar 2020 AustLII flag 3
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
RCI Pty Ltd v Commissioner of Taxation (2011) 84 ATR 785 Australia circa 2011 Legal Online / Westlaw flag 8
Commissioner of Taxation v News Australia Holdings Pty Ltd [2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191 Federal Court of Australia Australia - Commonwealth 30 Jun 2010 AustLII flag 16
AXA Asia Pacific Holdings Ltd v FCT (2009) 77 ATR 829 Australia circa 2009 Legal Online / Westlaw flag 3
McCutcheon v FCT [2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009 Federal Court of Australia Australia - Commonwealth 12 Mar 2008 AustLII flag 15
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
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
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
Commissioner of Taxation v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94

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