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Australia and New Zealand Banking Group Ltd v Commissioner of Taxation   flag  15

[2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449
Federal Court of Australia
Australia - Commonwealth
4th December, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gould v Deputy Commissioner of Taxation [2017] FCAFC 1; (2017) 343 ALR 275; (2017) 104 ATR 608 Federal Court of Australia Australia - Commonwealth 9 Jan 2017 AustLII flag 10
Numo Pty Ltd v Commissioner of State Revenue [2016] VSC 274 Supreme Court of Victoria Australia - Victoria 3 Jun 2016 AustLII flag 5
Kocic v FCT [2008] FCA 1576; [2008] ATC 20-061; 73 ATR 794 Federal Court of Australia Australia - Commonwealth 24 Oct 2008 AustLII flag 2
Commissioner of Taxation v Futuris Corporation Ltd [2008] HCATrans 144 High Court of Australia Australia - Commonwealth 27 Mar 2008 AustLII flag 1
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements [2008] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements [2008] ATOTR TR2008/1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Futuris Corporation Ltd v Commissioner of Taxation [2007] FCAFC 93; (2007) 159 FCR 257; (2007) 240 ALR 479 Federal Court of Australia Australia - Commonwealth 22 Jun 2007 AustLII flag 8
Haritopoulos Pty Ltd v Deputy Commissioner of Taxation [2007] FCA 394; 66 ATR 225 Federal Court of Australia Australia - Commonwealth 23 Mar 2007 AustLII flag 7
Cumins v FCT [2007] FCAFC 21; 66 ATR 57 Federal Court of Australia Australia - Commonwealth 2 Mar 2007 AustLII flag 5
Futuris Corporation Ltd (ACN 004 336 636) v Commissioner of Taxation [2006] FCA 1096 Federal Court of Australia Australia - Commonwealth 18 Aug 2006 AustLII flag 1
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements [2006] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements [2006] ATOTR TR2006/2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Graham Docker and Associates Pty Ltd and Commissioner of Taxation [2005] AATA 1180; 61 ATR 1077 Administrative Appeals Tribunal Australia 1 Dec 2005 AustLII flag 6

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Bottom Line for Review of an Assessment - A Case Note on Commissioner of Taxation v Futuris Corporation Ltd" (2010) 36 Monash University Law Review 181 Milne, Sue Australia circa 2010 AustLII flag
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?" (2006) 4 E-Journal of Tax Research 25 Wilson-Rogers, Nicole Australia circa 2006 AustLII flag 1

Legislation Cited

Legislation Name Provision
of Information Act 1982 (Cth) s55
INCOME TAX ASSESSMENT ACT 1936 (Cth) s6, s157, s166, s174, s175, s177A, s177C, s177D, s177F
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s14ZY, s14ZYA
Court Rules (Cth) s59
Federal Court Rules 1979 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
Plaintiff S157/2002 v Commonwealth [2003] HCA 2; (2003) 211 CLR 476; (2003) 195 ALR 24; (2003) 77 ALJR 454; (2003) 24 Leg Rep 2 High Court of Australia Australia - Commonwealth 4 Feb 2003 AustLII flag 4660
Asiamet (No 1) Resources Pty Ltd v Commissioner of Taxation [2003] FCA 35; (2003) 126 FCR 304; 196 ALR 692; 52 ATR 140 Federal Court of Australia Australia - Commonwealth 31 Jan 2003 AustLII flag 26
Meredith v Commissioner of Taxation [2002] FCAFC 271; 125 FCR 308; 192 ALR 418; 76 ALD 33; 50 ATR 528 Federal Court of Australia Australia - Commonwealth 28 Aug 2002 AustLII flag 22
Meredith v FCT [2001] ATC 4,595 Australia circa 2001 IntelliConnect flag 1
Commissioner of Taxation (Cth) v Ryan [2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 150
Briglia v FCT [2000] ATC 4,247 Australia circa 2000 IntelliConnect flag 3
Dan v FCT [2000] ATC 4,350 Australia circa 2000 IntelliConnect flag 1
FCT v Stokes [1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 46
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 373
Madden v Madden (1996) 65 FCR 354; (1996) 136 ALR 98; (1996) 32 ATR 223 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 28
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 78; (1996) 62 FCR 302; 135 ALR 677; (1996) 19 ACSR 125; 32 ATR 148; (1996) 14 ACLC 394 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 108
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175; (1997) 141 ALR 713; (1996) 72 FLR 175; 34 ATR 491 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 34
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 344
Sunrise Auto Ltd v Commissioner of Taxation [1995] FCA 969; (1995) 61 FCR 446; (1995) 133 ALR 274; 32 ATR 347 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 32
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 60
(1994) 181 CLR 359 (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 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 flag 88
Commissioner of Taxation v Jackson [1990] FCA 604; (1990) 27 FCR 1; (1990) 96 ALR 586; (1990) 21 ATR 1012 Federal Court of Australia Australia - Commonwealth circa 1990 AustLII flag 51
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 459
Fletcher v Commissioner of Taxation [1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 195
R v Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301; (1986) 69 ALR 185; (1986) 17 ATR 1031 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 56
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
R v Hickman; Ex parte Fox and Clinton [1945] HCA 53; (1945) 70 CLR 598; 226 CAR 3; (1945) 19 ALJR 246 High Court of Australia Australia - Commonwealth 30 Aug 1979 AustLII flag 1060
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 143
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 179
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 206
R v Hickman; Ex parte Fox & Clinton (1945) 70 CLR 59 Australia - Commonwealth circa 1945 Legal Online / Westlaw flag 3
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 253
Richardson v FCT [1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19 High Court of Australia Australia - Commonwealth 8 Aug 1932 AustLII flag 81
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
Kellow-Falkiner Pty Ltd v The FCT [1928] ArgusLawRp 63; (1928) 34 ALR 276; (1928) 49 ALT 266 Argus Law Reports Australia 8 Aug 1928 AustLII flag 5
Kolotex Hosiery (Australia) Pty Ltd v FCT [1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240 High Court of Australia Australia - Commonwealth 3 May 1899 AustLII flag 81
Stokes v FCT 226 FCR 483; (1996) 136 ALR 632; (1996) 32 ATR 500 Federal Court of Australia Australia circa 1975 Legal Online / Westlaw flag 17
R v De Simoni 147 CLR 363 Australia - Commonwealth circa 1975 Legal Online / Westlaw flag 4
Metal Manufactures Ltd v FCT 99 ATC 5,229 Australia circa 1975 IntelliConnect flag 2
San Remo Macaroni Co Pty Ltd v FCT 99 ATC 5,138 Australia circa 1975 IntelliConnect flag 4
Pickering v FCT 97 ATC 4,893 Australia circa 1975 IntelliConnect flag 1
McCleary v FCT 97 ATC 4,266 Australia IntelliConnect flag 1

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