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Eastern Nitrogen Ltd v FCT     12

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Softwash Castle Towers Pty Ltd v Queensland Investment Corporation	[2009] NSWSC 490	Supreme Court of New South Wales	Australia - New South Wales	5 Jun 2009	AustLII		2
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
Commissioner of State Revenue v Vopak Terminals Australia Pty Ltd	[2001] VSC 232	Supreme Court of Victoria	Australia - Victoria	16 Jul 2001	AustLII		2
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		39
TR 2001/8 - Income tax: what is a personal services business	[2001] ATOTR TR2001/8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
SST 18 - Sales tax: when goods become an 'integral part' of property for the purposes of Item 192	[2000] ATOSTRNS SST18	Australian Taxation Office	Australia - Commonwealth	1 Mar 2000	AustLII
Metal Manufactures Ltd v FCT	[1999] FCA 1712; (1999) 43 ATR 375	Federal Court of Australia	Australia - Commonwealth	8 Dec 1999	AustLII		39

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Cross-Regulatory Arbitrage: An Illustration from Leasing"	(2009) 8 Journal of Law and Financial Management 8	Huang, Eva	Australia	circa 2009	AustLII
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"	[2008] JlATaxTA 1	Carbone, Domenic	Australia	circa 2008	AustLII
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII
"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		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
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		40
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII		92
CC (New South Wales) Pty Ltd (In Liq) v FCT	[1997] ATC 4,123		Australia	circa 1997	IntelliConnect		3
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		373
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw		64
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII		75
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		201
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		88
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		76
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		416
Eon Metals NL v Commissioner of State Taxation (WA)	(1991) 91 ATC 4,841		Australia	circa 1991	IntelliConnect		1
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		371
Commissioner of Taxation v Just Jeans Pty Ltd	(1987) 16 FCR 110; 72 ALR 213; (1987) 18 ATR 775; 8 IPR 622	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		23
Commissioner of Stamp Duties (NSW) v JV (Crows Nest) Pty Ltd	(1986) 7 NSWLR 529; (1986) 17 ATR 1086		Australia - New South Wales	circa 1986	LexisNexis AU		20
Emanuel (Rundle Mall) Pty Ltd v Commissioner of Stamps (SA)	(1986) 86 ATC 4,004		Australia	circa 1986	IntelliConnect		1
Belgrave Nominees Pty Ltd v Barlin-Scott Airconditioning Pty Ltd	[1984] VicRp 75; [1984] VR 947		Australia - Victoria	1 May 1984	AustLII		24
Austin v United Dominions Corporation Ltd	[1984] 2 NSWLR 612		Australia - New South Wales	circa 1984	LexisNexis AU		23
Allied Pastoral Holdings Pty Ltd v FCT	[1983] 1 NSWLR 1		Australia - New South Wales	circa 1983	LexisNexis AU		717
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII		123
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		244
United Scientific Holdings Ltd v Burnley Borough Council	[1978] AC 904; [1977] 2 All ER 62; [1977] 2 WLR 806		United Kingdom	circa 1978	LexisNexis / Westlaw		259
Martins Camera Corner Pty Ltd v Hotel Mayfair Ltd	[1976] 2 NSWLR 15		Australia - New South Wales	circa 1976	LexisNexis AU		66
Anthony v Commonwealth	[1972-73] ALR 769; (1973) 47 ALJR 83; (1973) 29 LGRA 61		Australia	circa 1972	LexisNexis AU		41
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		530
Kay's Leasing Corporation Pty Ltd v CSR Provident Fund Nominees Pty Ltd	[1962] VicRp 62; [1962] VR 429		Australia - Victoria	10 Apr 1962	AustLII		41
London County Council v Wilkins (Valuation Officer)	[1957] AC 362		United Kingdom	circa 1957	LexisNexis / Westlaw		29
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)	[1940] HCA 7; (1940) 63 CLR 52	High Court of Australia	Australia - Commonwealth	3 Apr 1940	AustLII		64
Australian Provincial Assurance Co Ltd v Coroneo	[1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	31 Aug 1938	AustLII		116
Reid v Smith	[1905] HCA 54; (1905) 3 CLR 656; 12 ALR 126	High Court of Australia	Australia - Commonwealth	8 Dec 1905	AustLII		57
Jarms v Jarms	(1893) 63 LJCh 10; 69 LT 412; 9 TLR 631	Court of Chancery	United Kingdom	circa 1893			6
Edge v Boileau	(1885) 16 QBD 117	Queen's Bench	United Kingdom	circa 1885	LexisNexis / Westlaw		18
Wake & Or v Hall	(1883) 8 AC 195; 47 JP 548; 48 LT 834; 52 LJQB 494		United Kingdom	circa 1883	LexisNexis / Westlaw		18
Horsfall v Thomas Hey	[1848] EngR 648; 2 Exch 778; 154 ER 705	Court of Exchequer	United Kingdom	circa 1848	CommonLII		8
86 Atc 4,394	86 ATC 4,394		Australia	circa 1962	IntelliConnect		1