Commissioner of Taxation v BHP Billiton Ltd 5

[2019] FCAFC 4; 263 FCR 334

Federal Court of Australia

Australia - Commonwealth

29th January, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Chu v Lin, in the matter of Gold Stone Capital Pty Ltd (Trial Judgment)	[2024] FCA 766	Federal Court of Australia	Australia - Commonwealth	15 Jul 2024	AustLII	10
Advanced Holdings Pty Ltd as Trustee for The Demian Trust v Commissioner of Taxation	[2021] FCAFC 135; (2021) 113 ATR 508	Federal Court of Australia	Australia - Commonwealth	4 Aug 2021	AustLII	7
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation	[2020] FCA 1479	Federal Court of Australia	Australia - Commonwealth	15 Oct 2020	AustLII	3
AXT17 v Minister for Immigration	[2019] FCCA 3084	Federal Circuit Court of Australia	Australia	30 Oct 2019	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Meaning of 'Associate': An Analysis of the Outcomes of Commissioner of Taxation v BHP Billiton (2019)"	[2019] RevenueLawJl 1	Mudhar, Dylan	Australia	circa 2019	AustLII

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Foreign Income) Bill 1990 (Cth)
Corporations Act 2001 (Cth)	s9, s318
Income Tax Assessment Act 1936 (Cth)	s316, s318, s361, s447, s456
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth)	s39.32
Regulations (Cth)
Taxation Laws Amendment (Foreign Income) Act 1990 (Cth)
Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Plaintiff M174/2016 v Minister for Immigration and Border Protection	[2018] HCA 16; (2018) 264 CLR 217; (2018) 353 ALR 600; (2018) 92 ALJR 481	High Court of Australia	Australia - Commonwealth	18 Apr 2018	AustLII	781
MWYS and Commissioner of Taxation (Taxation)	[2017] AATA 3037	Administrative Appeals Tribunal	Australia	22 Dec 2017	AustLII	2
Bywater Investments Ltd v FCT	[2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59	High Court of Australia	Australia - Commonwealth	16 Nov 2016	AustLII	23
Sea Shepherd Australia Ltd v Commissioner of Taxation	[2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836	Federal Court of Australia	Australia - Commonwealth	3 Jul 2013	AustLII	48
Yacoub v FCT	(2012) 83 ATR 722		Australia	circa 2012	Legal Online / Westlaw	1
Buzzle Operations Pty Ltd (in liq) v Apple Computer Australia Pty Ltd	[2011] NSWCA 109; (2011) 250 FLR 242; (2011) 277 ALR 189; (2011) 81 NSWLR 47; (2011) 82 ACSR 703	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 May 2011	AustLII	67
Buzzle Operations Pty Ltd (in liq) v Apple Computer Australia Pty Ltd	[2010] NSWSC 233; (2010) 238 FLR 384; (2010) 77 ACSR 410; 28 ACLC 10-010; 4 BFRA 512	Supreme Court of New South Wales	Australia - New South Wales	30 Mar 2010	AustLII	38
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	25
K-Generation Pty Ltd v Liquor Licensing Court	[2009] HCA 4; (2009) 237 CLR 501; (2009) 252 ALR 471; (2009) 83 ALJR 327; (2009) 192 A Crim R 501	High Court of Australia	Australia - Commonwealth	2 Feb 2009	AustLII	292
SZEEU v Minister for Immigration and Multicultural and Indigenous Affairs	[2006] FCAFC 2; (2006) 150 FCR 214; (2006) 230 ALR 1	Federal Court of Australia	Australia - Commonwealth	24 Feb 2006	AustLII	766
Ultraframe (UK) Ltd v Fielding	[2005] EWHC 1638; [2005] All ER (D) 397	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII	35
Kelly v R	[2004] HCA 12; (2004) 218 CLR 216; 205 ALR 274; (2004) 78 ALJR 538	High Court of Australia	Australia - Commonwealth	10 Mar 2004	AustLII	419
NEAT Domestic Trading Pty Ltd v AWB Ltd	[2003] HCA 35; (2003) 216 CLR 277; (2003) 198 ALR 179; (2003) 77 ALJR 1263; [2003] ATPR 41-940	High Court of Australia	Australia - Commonwealth	19 Jun 2003	AustLII	195
United States v Bestfoods	524 US 51; 118 SCt 1876; 141 L Ed 2d 43; 141 L Ed 43	United States Supreme Court	United States	8 Jun 1998	WorldLII	64
Whywait Pty Ltd v Davison	[1997] 1 Qd R 225		Australia - Queensland	circa 1997	LexisNexis AU	21
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw	201
United Dominions Corporation Ltd v Brian Pty Ltd	[1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676	High Court of Australia	Australia - Commonwealth	1 Aug 1985	AustLII	531
Walker v Wimborne	[1976] HCA 7; (1976) 137 CLR 1; (1976) 50 ALJR 446; 3 ACLR 529	High Court of Australia	Australia - Commonwealth	3 Mar 1976	AustLII	305
Charterbridge Corporation Ltd v Lloyds Bank Ltd	[1970] Ch 62; [1969] 2 All ER 1185; (1969) 2 WLR 791	Court of Chancery	United Kingdom	circa 1970	LexisNexis / Westlaw	113
Birtchnell v Equity Trustees Executors & Agency Co	(1929) 42 CLR 348		Australia - Commonwealth	circa 1929	Legal Online / Westlaw	2
Agriculturist Cattle Insurance Co, Re (Baird's Case)	[1870] UKLawRpCh 91; (1870) LR 5 LRCh App 725; (1870) 23 LT 424		United Kingdom	26 Jul 1870	CommonLII	15
Seltzer v IC Optics Ltd	339 FSupp 2d 601		United States		Westlaw	4
6-7 Aljr 499	6-7 ALJR 499		Australia			1

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