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PepsiCo, Inc v Commissioner of Taxation   flag 

[2024] FCAFC 86
Federal Court of Australia
Australia - Commonwealth
26th June, 2024

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 (Cth)
Acts Interpretation Act 1901 (Cth) s15AB
Income Tax Assessment Act 1936 (Cth) s6, s128B, s177J
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s6, s14ZZO
Trade Marks Act 1995 (Cth) s8, s20, s58, s88, s92, s122
Federal Court Rules 2011 (Cth) s39.32
Diverted Profits Tax Act 2017 (Cth)
Taxation Laws Amendment Act (No 5) 1992 (Cth)
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (Cth)
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 5
PepsiCo, Inc v Commissioner of Taxation [2023] FCA 1490 Federal Court of Australia Australia - Commonwealth 30 Nov 2023 AustLII flag 1
Roufeil v Tarrant Enterprises Pty Ltd [2023] FCAFC 142; (2023) 299 FCR 204 Federal Court of Australia Australia - Commonwealth 23 Aug 2023 AustLII flag 3
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3; 115 ATR 316 Federal Court of Australia Australia - Commonwealth 24 Jan 2023 AustLII flag 8
Freedom Foods Pty Ltd v Blue Diamond Growers [2021] FCAFC 86; (2021) 286 FCR 437; (2021) 390 ALR 647 Federal Court of Australia Australia - Commonwealth 28 May 2021 AustLII flag 6
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 24
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 1212
Commissioner of State Revenue v Lend Lease Development Pty Ltd; Cmr of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd; Cmr of State Revenue v Lend Lease Real Estate Investments Ltd [2014] HCA 51; (2014) 254 CLR 142; (2014) 315 ALR 170; (2014) 93 ATR 247; (2014) 89 ALJR 148 High Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 24
Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7; (2014) 251 CLR 640; (2014) 306 ALR 25; 88 ALJR 447 High Court of Australia Australia - Commonwealth 5 Mar 2014 AustLII flag 1305
Rci Pty Ltd v FCT [2011] FCAFC 104; (2011) 84 ATR 785 Federal Court of Australia Australia - Commonwealth 22 Aug 2011 AustLII flag 11
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
International Business Machines Corporation v Commissioner of Taxation [2011] FCA 335; (2011) 91 IPR 120; 83 ATR 32 Federal Court of Australia Australia - Commonwealth 12 Apr 2011 AustLII flag 6
ABB Australia Pty Ltd v FCT [2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460 Federal Court of Australia Australia - Commonwealth 20 Jul 2007 AustLII flag 20
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 79
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
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2567
Commissioner of Taxation v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 176
Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW) [1958] HCA 22; (1958) 100 CLR 392; [1958] ALR 561 High Court of Australia Australia - Commonwealth 9 May 1958 AustLII flag 53
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 177
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 243
Dunn v Shapowloff 2 NSWLR 235; (1978) 3 ACLR 775 Australia - New South Wales circa 2014 LexisNexis AU flag 88

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