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Burton v Commissioner of Taxation   flag  4

[2019] FCAFC 141; (2019) 271 FCR 548
Federal Court of Australia
Australia - Commonwealth
22nd August, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sunlite Australia Pty Ltd v Commissioner of Taxation [2023] FCAFC 43 Federal Court of Australia Australia - Commonwealth 21 Mar 2023 AustLII flag 1
Addy v FCT [2021] HCA 34; (2021) 273 CLR 613; (2021) 394 ALR 214; (2021) 95 ALJR 911 High Court of Australia Australia - Commonwealth 3 Nov 2021 AustLII flag 7
Commissioner of Taxation v Pike [2020] FCAFC 158 Federal Court of Australia Australia - Commonwealth 22 Sep 2020 AustLII flag 8
N & M Martin Holdings Pty Ltd v Commissioner of Taxation [2020] FCA 1186 Federal Court of Australia Australia - Commonwealth 18 Aug 2020 AustLII flag 9

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2007 Measures No. 4) Bill 2007 (Cth)
Bankruptcy Act 1966 (Cth) s74
Income Tax Assessment Act 1936 (Cth) s14, s95, s97
International Tax Agreements Act 1953 (Cth) s3, s4, s5, s16
Income Tax Assessment Act 1997 (Cth) s1.3, s2.5, s2.15, s3.5, s4.5, s6.5, s11.5
Income Tax Rates Act 1986 (Cth) s1, s4, s13, s25
Taxation Administration Act 1953 (Cth) s10, s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Income Tax (International Agreements) Act 1968 (Cth)
Taxation Laws Amendment (Foreign Tax Credits) Act 1986 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Burton v Commissioner of Taxation [2018] FCA 1857 Federal Court of Australia Australia - Commonwealth 27 Nov 2018 AustLII flag 2
Satyam Computer Services Ltd v Commissioner of Taxation [2018] FCAFC 172; (2018) 362 ALR 589 Federal Court of Australia Australia - Commonwealth 11 Oct 2018 AustLII flag 1
Lin v Commissioner of Inland Revenue [2018] NZSC 54; (2018) 28 NZTC 23-061 Supreme Court of New Zealand New Zealand 20 Jun 2018 NZLII flag 3
Commissioner of Inland Revenue v Lin [2018] NZCA 38; (2018) 28 NZTC 23-052 Court of Appeal of New Zealand New Zealand 8 Mar 2018 NZLII flag 4
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092; (2015) 102 ATR 13 Federal Court of Australia Australia - Commonwealth 23 Oct 2015 AustLII flag 22
Anson v HMRC [2015] UKSC 44; [2015] 4 All ER 288 United Kingdom Supreme Court United Kingdom 1 Jul 2015 BAILII flag 19
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 797
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 87 ALJR 98; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1086
Commissioner of Taxation v Greenhatch [2012] FCAFC 84; (2012) 203 FCR 134; (2012) 88 ATR 560 Federal Court of Australia Australia - Commonwealth 7 Jun 2012 AustLII flag 14
ConnectEast Management Ltd v FCT [2009] FCAFC 22; (2009) 175 FCR 110; [2009] ATC 20-095; 75 ATR 101 Federal Court of Australia Australia - Commonwealth 5 Mar 2009 AustLII flag 16
Woodside Energy Ltd v FCT (No 2) [2007] FCA 1961; (2007) 69 ATR 465 Federal Court of Australia Australia - Commonwealth 10 Dec 2007 AustLII flag 19
Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138; 239 ALR 415; (2007) 82 ALJR 1; (2007) 176 A Crim R 555 High Court of Australia Australia - Commonwealth 23 Oct 2007 AustLII flag 358
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 196
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 38
Jeffrey James Prebble Pty Ltd v Commissioner of Taxation [2003] FCAFC 165; (2003) 131 FCR 130; 53 ATR 513 Federal Court of Australia Australia - Commonwealth 22 Aug 2003 AustLII flag 18
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 1655; (1998) 83 FCR 511; (1998) 159 ALR 664; 40 ATR 513 Federal Court of Australia Australia - Commonwealth 22 Dec 1998 AustLII flag 96
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5451
Memec plc v IRC (1998) 71 Tax Cas 77 United Kingdom circa 1998 flag 12
Commissioner of Taxation v Lamesa Holdings BV (1997) 77 FCR 597 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 31
Applicant A v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag 13832
Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1991] ATS 49 Australia circa 1991 AustLII flag 10
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1983] ATS 16 Australia circa 1983 AustLII flag 37
Agreement between Australia and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, and Protocol [1976] ATS 24 Australia circa 1976 AustLII flag 7
Vienna Convention on the Law of Treaties [1974] ATS 2 Australia circa 1974 AustLII flag 39
Strathalmond v Inland Revenue Commissioners (1972) 48 Tax Cas 537; [1972] 1 WLR 1511 United Kingdom circa 1972 LexisNexis / Westlaw flag 7
Agreement between the Government of the Commonwealth of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains [1968] ATS 9 Australia circa 1968 AustLII flag 6
Duckering (Inspector of Taxes) v Gollan [1965] 2 All ER 115 United Kingdom circa 1965 LexisNexis flag 1
Duckering (Inspector of Taxes) v Gollan [1965] 1 WLR 680; 42 Tax Cas 333 United Kingdom circa 1965 LexisNexis / Westlaw flag 6
(Inspector of Taxes) v Gollan [1964] 1 WLR 1178 United Kingdom circa 1964 LexisNexis / Westlaw flag 2
Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation [1959] HCA 21; (1959) 100 CLR 537; [1959] ALR 733; 12 ATD 9; 33 ALJR 54 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 9
Boulez v Commissioner 83 Tax Cas 584 United Kingdom circa 1968 flag 1
IRC v Commerzbank 63 Tax Cas 218 United Kingdom circa 1968 flag 3

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