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FCT v ANZ Savings Bank Ltd   flag  88

[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12
High Court of Australia
Australia - Commonwealth

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385; (2018) 109 ATR 119 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
Kabourakis v Medical Practitioners Board of Victoria [2006] VSCA 301; (2006) 25 VAR 449 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2006 AustLII flag 48
Bosanac v Commissioner of Taxation [2019] FCAFC 116; (2019) 267 FCR 169 Federal Court of Australia Australia - Commonwealth 15 Jul 2019 AustLII flag 46
FCT v Broken Hill Pty Co Ltd [2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507 Federal Court of Australia Australia - Commonwealth 18 Oct 2000 AustLII flag 38
Bosanac v Commissioner of Taxation [2019] HCA 41; (2019) 374 ALR 425; (2019) 93 ALJR 1327 High Court of Australia Australia - Commonwealth 22 Nov 2019 AustLII flag 35
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 28
FCT v Star City Pty Ltd [2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431 Federal Court of Australia Australia - Commonwealth 27 Feb 2009 AustLII flag 28
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell [1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419 High Court of Australia Australia - Commonwealth 2 Sep 1998 AustLII flag 28
BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [2003] NSWSC 1003; (2003) 54 ATR 323 Supreme Court of New South Wales Australia - New South Wales 12 Nov 2003 AustLII flag 26
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 25
Sent v Commissioner of Taxation [2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 24
Kajewski v FCT [2003] FCA 258; (2003) 52 ATR 455 Federal Court of Australia Australia - Commonwealth 26 Mar 2003 AustLII flag 21
Bosanac v Commissioner of Taxation [2018] FCA 946 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 20
Russell v FCT [2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143 Federal Court of Australia Australia - Commonwealth 30 Oct 2009 AustLII flag 19
Deputy Commissioner of Taxation v Lafferty [2017] WASC 257 Supreme Court of Western Australia Australia - Western Australia 30 Aug 2017 AustLII flag 18
Zappia v Commissioner of Taxation [2017] FCAFC 185; (2017) 106 ATR 875 Federal Court of Australia Australia - Commonwealth 23 Nov 2017 AustLII flag 15
Tourism Holdings Australia Pty Ltd v Commissioner of Taxation [2005] NTCA 3; (2005) 15 NTLR 80; 59 ATR 145 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 15 Apr 2005 AustLII flag 15
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation [2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449 Federal Court of Australia Australia - Commonwealth 4 Dec 2003 AustLII flag 15
Condon v Commissioner of Taxation [2023] FCA 561 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag 14
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Le v Commissioner of Taxation [2021] FCA 303; 390 ALR 132; (2021) 172 ALD 367 Federal Court of Australia Australia - Commonwealth 30 Mar 2021 AustLII flag 12
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
Deputy Commission of Taxation v Roget (No 2) [2014] WADC 25 District Court of Western Australia Australia - Western Australia 27 Feb 2014 AustLII flag 8
Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation [2001] FCA 255; 46 ATR 400 Federal Court of Australia Australia - Commonwealth 15 Mar 2001 AustLII flag 8
Commissioner of Taxation v Croft [2016] QSC 190; [2017] 2 Qd R 382; (2016) 312 FLR 216; [2016] ATC 20-580 Supreme Court of Queensland Australia - Queensland 26 Aug 2016 AustLII flag 6
A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAP 40 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 11 Aug 2014 AustLII flag 6
Clark v FCT [2007] FCA 1426; 67 ATR 224 Federal Court of Australia Australia - Commonwealth 12 Sep 2007 AustLII flag 6
IEL Finance Ltd v FCT [2006] FCA 267; 234 ALR 541; (2006) 62 ATR 165 Federal Court of Australia Australia - Commonwealth 21 Mar 2006 AustLII flag 6
McNally v Commissioner of State Revenue [2003] NSWSC 1118; 54 ATR 651 Supreme Court of New South Wales Australia - New South Wales 16 Dec 2003 AustLII flag 6
Fabry v Commissioner of Taxation [2003] FCA 1043; (2003) 132 FCR 239; (2003) 54 ATR 64 Federal Court of Australia Australia - Commonwealth 3 Oct 2003 AustLII flag 6
McTackett v Chief Commissioner of State Revenue [2003] NSWADT 154; 53 ATR 234 Administrative Decisions Tribunal Australia - New South Wales 26 Jun 2003 AustLII flag 6
Sibai v Commissioner of Taxation [2021] FCA 1353 Federal Court of Australia Australia - Commonwealth 3 Nov 2021 AustLII flag 5
Commissioner of Taxation v Moignard [2015] FCA 143; (2015) 228 FCR 456; (2015) 65 AAR 251; (2015) 146 ALD 142 Federal Court of Australia Australia - Commonwealth 3 Mar 2015 AustLII flag 5
Commissioner of Taxation v Pacific Dunlop Ltd [1999] FCA 214; 87 FCR 253; 161 ALR 661; 41 ATR 277 Federal Court of Australia Australia - Commonwealth 15 Mar 1999 AustLII flag 5
In the matter of Precise Training Pty Ltd [2018] NSWSC 1383 Supreme Court of New South Wales Australia - New South Wales 7 Sep 2018 AustLII flag 4
Re Hamed and FCT [2010] AATA 684; (2010) 76 ATR 649; [2010] ATC 10-151 Administrative Appeals Tribunal Australia 8 Sep 2010 AustLII flag 4
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 Bosanac (No 5) [2019] FCA 2126 Federal Court of Australia Australia - Commonwealth 17 Dec 2019 AustLII flag 3
Giammarco and Giammarco v Chief Commissioner of State Revenue [2019] NSWCATAD 77 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 1 May 2019 AustLII flag 3
Rigoli and Commissioner of Taxation [2012] AATA 757 Administrative Appeals Tribunal Australia 1 Nov 2012 AustLII flag 3
YWXJ and Commissioner of Taxation, Re [2010] AATA 326; (2010) 115 ALD 457 Administrative Appeals Tribunal Australia 4 May 2010 AustLII flag 3
Delmege v Chief Commissioner of State Revenue [2009] NSWSC 1052 Supreme Court of New South Wales Australia - New South Wales 1 Oct 2009 AustLII flag 3
Collector of Customs v Palmer Steel Trading (Aust) Pty Ltd [2003] QSC 434 Supreme Court of Queensland Australia - Queensland 19 Dec 2003 AustLII flag 3
Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Federal Court of Australia Australia - Commonwealth 23 Nov 1999 AustLII flag 3
Trustee for the Whitby Trust and Commissioner of Taxation [2019] AATA 5637 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag 2
Deputy Commissioner of Taxation v Kedwell [2019] NSWDC 610 District Court of New South Wales Australia - New South Wales 31 Oct 2019 AustLII flag 2
Confidential and Commissioner of Taxation [2014] AATA 32 Administrative Appeals Tribunal Australia 24 Jan 2014 AustLII flag 2
Wilkinson v Chief Commissioner of State Revenue [2011] NSWADT 121 Administrative Decisions Tribunal Australia - New South Wales 26 May 2011 AustLII flag 2
Re Kocic and FCT [2011] AATA 47; [2011] ATC 10-174 Administrative Appeals Tribunal Australia 1 Feb 2011 AustLII flag 2
KPTT and Commissioner of Taxation (Taxation) [2020] AATA 5309 Administrative Appeals Tribunal Australia 21 Dec 2020 AustLII flag 1
Buddhist Society of Western Australia Inc v Commissioner of Taxation [2020] FCA 1126 Federal Court of Australia Australia - Commonwealth 6 Aug 2020 AustLII flag 1
Happy Days Property Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 289 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 8 Dec 2016 AustLII flag 1
Mann and Secretary, Department of Social Services [2014] AATA 61 Administrative Appeals Tribunal Australia 7 Feb 2014 AustLII flag 1
Deputy Commissioner of Taxation v Scarf [2013] NSWDC 114 District Court of New South Wales Australia - New South Wales 4 Jun 2013 AustLII flag 1
Watsford and Commissioner of Taxation [2012] AATA 815 Administrative Appeals Tribunal Australia 20 Nov 2012 AustLII flag 1
Grapsas v Commissioner of Taxation [2011] FCA 1465 Federal Court of Australia Australia - Commonwealth 15 Dec 2011 AustLII flag 1
Re Sogo Duty Free Pty Ltd and FCT [2010] AATA 111; [2010] ATC 10-123; 75 ATR 631 Administrative Appeals Tribunal Australia 12 Feb 2010 AustLII flag 1
Pacific Exchange Corporation Pty Ltd v FCT [2009] FCA 1155; (2009) 180 FCR 300 Federal Court of Australia Australia - Commonwealth 28 Sep 2009 AustLII flag 1
Cumins and Commissioner of Taxation, Re [2008] AATA 716; (2008) 74 ATR 246; (2008) 105 ALD 190 Administrative Appeals Tribunal Australia 14 Aug 2008 AustLII flag 1
Rangdon Pty Ltd v FCT [2006] FCA 546; 62 ATR 583 Federal Court of Australia Australia - Commonwealth 12 May 2006 AustLII flag 1
Gruber and Commissioner of Taxation [2005] AATA 1305; 61 ATR 1152 Administrative Appeals Tribunal Australia 23 Dec 2005 AustLII flag 1
Baxter v FCT (No 2) [2002] FCA 1351; 51 ATR 362 Federal Court of Australia Australia - Commonwealth 23 Oct 2002 AustLII flag 1
Agrinova Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCATAP 86 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 23 Apr 2025 AustLII flag
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Bosanac v Commissioner of Taxation of the Commonwealth of Australia [2019] HCATrans 209 High Court of Australia Australia - Commonwealth 18 Oct 2019 AustLII flag
Trustee for the Tarcisio Cremasco Family Trust and Commissioner of Taxation (Taxation) [2018] AATA 4093 Administrative Appeals Tribunal Australia 30 Oct 2018 AustLII flag
Carr v Commissioner of Taxation [2017] FCA 1486 Federal Court of Australia Australia - Commonwealth 8 Dec 2017 AustLII flag
SRP (Hong Kong) Ltd v Fiji Revenue and Customs Authority [2015] FJHC 470 High Court of Fiji Fiji 24 Jun 2015 PacLII flag
Deputy Commissioner of Taxation v Ramon Ronald Osborne as Trustee for the Osborne Family Trust [2013] WADC 139 District Court of Western Australia Australia - Western Australia 30 Aug 2013 AustLII flag
Devine v Chief Commissioner of State Revenue [2012] NSWADT 209 Administrative Decisions Tribunal Australia - New South Wales 15 Oct 2012 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR TR2011/5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Russell v FCT (No 2) [2009] FCA 1469; 74 ATR 760 Federal Court of Australia Australia - Commonwealth 11 Dec 2009 AustLII flag
Taxpayer v Commissioner of Taxation [2009] AATA 726; [2009] ATC 1-015 Administrative Appeals Tribunal Australia 18 Sep 2009 AustLII flag
Harry One Pty Ltd v Commissioner of State Revenue [2007] VSCA 73; 66 ATR 257 Supreme Court of Victoria - Court of Appeal Australia - Victoria 30 Mar 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1185; 66 ATR 354 Administrative Appeals Tribunal Australia 23 Mar 2007 AustLII flag
Layala Enterprises Pty Ltd (In Liquidation) v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1075 Federal Court of Australia Australia - Commonwealth 3 Sep 1998 AustLII flag
Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd M108/1997 [1998] HCATrans 224 High Court of Australia Australia - Commonwealth 18 Jun 1998 AustLII flag
TR 98/11 - Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings [1998] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/11 - Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings [1998] ATOTR TR98/11 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Vernon Merchant v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 168 Federal Court of Australia Australia - Commonwealth 14 Mar 1997 AustLII flag
Kerry Matthew Stokes v the FCT [1996] FCA 1439 Federal Court of Australia Australia - Commonwealth 3 May 1996 AustLII flag
Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1718 Federal Court of Australia Australia - Commonwealth 5 Dec 1995 AustLII flag
Perpetual Trustee Co (Canberra) Ltd and Commissioner for ACT Revenue [1995] ACTAAT 113 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 16 Jun 1995 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Pagone, G T Australia circa 2003 AustLII flag 3
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag

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