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Aurizon Holdings Ltd v Commissioner of Taxation   flag 

[2022] FCA 368
Federal Court of Australia
Australia - Commonwealth
8th April, 2022

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth)
Federal Court of Australia Act 1976 (Cth) s21
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s5
Federal Court Rules 2011 (Cth) s39.32
Company Law Review Act 1998 (Cth)
Infrastructure Investment (Asset Restructuring and Disposal) Act 2009 (Qld) s2, s5, s6, s9, s11

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Knowles v Secretary, Department of Defence [2020] FCA 1328 Federal Court of Australia Australia - Commonwealth 17 Sep 2020 AustLII flag 7
Rahman v Commissioner of Taxation [2017] FCA 1128 Federal Court of Australia Australia - Commonwealth 22 Sep 2017 AustLII flag 2
FCT [2017] FCAFC 71; (2017) 251 FCR 483 Federal Court of Australia Australia - Commonwealth 1 May 2017 AustLII flag 2
Cable & Wireless Australia & Pacific Holding BV (in liq) v Commissioner of Taxation [2016] FCA 78; (2016) 110 ACSR 616 Federal Court of Australia Australia - Commonwealth 11 Feb 2016 AustLII flag 2
CSL Australia Pty Ltd v Minister for Infrastructure and Transport [2014] FCAFC 10; (2014) 221 FCR 165; (2014) 311 ALR 547; (2014) 141 ALD 1 Federal Court of Australia Australia - Commonwealth 26 Feb 2014 AustLII flag 21
National Mutual Life Association of Australia v FCT [2009] FCAFC 96; (2009) 177 FCR 539; [2009] ATC 20-124; (2009) 76 ATR 608 Federal Court of Australia Australia - Commonwealth 21 Aug 2009 AustLII flag 4
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 32
HMRC v Alan Blackburn and Alan Blackburn Sports Ltd [2008] EWCA Civ 1454; [2009] BTC 39 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Dec 2008 BAILII flag 4
Blackburn (t/a Alan Blackburn Sports Ltd) v Revenue and Customs [2008] EWHC 266 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
[2008] Fca 1886; (2008) 173 FCR 247 [2008] FCA 1886; (2008) 173 FCR 247 Federal Court of Australia Australia - Commonwealth circa 2008 AustLII flag 5
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 399
Dranichnikov v Minister for Immigration and Multicultural Affairs [2003] HCA 26; (2003) 197 ALR 398; (2003) 24 Leg Rep 11; (2003) 73 ALD 321 High Court of Australia Australia - Commonwealth 8 May 2003 AustLII flag 1156
Glennan v Commissioner of Taxation [2003] HCA 31; (2003) 198 ALR 250; (2003) 77 ALJR 1195; (2003) 24 Leg Rep 20; (2003) 53 ATR 101 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 107
McBain, Re; Ex parte Australian Catholic Bishops Conference [2002] HCA 16; (2002) 209 CLR 372; (2002) 188 ALR 1; (2002) 76 ALJR 694; [2002] EOC 93-207; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 18 Apr 2002 AustLII flag 328
Pilmer v The Duke Group Ltd (in liq) [2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27 High Court of Australia Australia - Commonwealth 31 May 2001 AustLII flag 495
Kellar v Williams [2000] UKPC 4; [2000] 2 BCLC 390 Privy Council United Kingdom 7 Feb 2000 BAILII flag 7
Quatro Ltd v Argo Investments Ltd [1999] VSC 171; 32 ACSR 239 Supreme Court of Victoria Australia - Victoria 28 May 1999 AustLII flag 1
Re Coca-Cola Amatil Ltd; Ex parte Coca-Cola Amatil Ltd (1998) 44 NSWLR 343; 28 ACSR 323 Australia - New South Wales circa 1998 LexisNexis AU flag 2
Re The Swan Brewery Co Ltd (1976) 3 ACLR 164 Australia circa 1976 LexisNexis AU flag 6
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
Investment Co Ltd v Christopher [1956] 1 WLR 237 United Kingdom circa 1956 LexisNexis / Westlaw flag 11
Tooth & Co Ltd v Parramatta City Council [1955] HCA 21; (1955) 97 CLR 492 High Court of Australia Australia - Commonwealth 15 Apr 1955 AustLII flag 50
In re Duff ’ s Settlements; National Provincial Bank Ld v Gregson [1951] Ch 923; [1951] 2 All ER 534 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 10
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 180
Drown v Gaumont-British Picture Corporation Ltd [1937] Ch 402 Court of Chancery United Kingdom circa 1937 LexisNexis / Westlaw flag 16
Borland's Trustee v Steel Brothers & Co, Ltd [1900] UKLawRpCh 190; [1901] 1 Ch 279 Court of Chancery United Kingdom 14 Nov 1900 CommonLII flag 80
Trevor v Whitworth [1887] UKLawRpAC 26; (1887) 12 AC 409 United Kingdom 11 Jul 1887 CommonLII flag 99
Guinness v Land Corporation of Ireland [1882] UKLawRpCh 264; 22 Ch D 349 Court of Chancery United Kingdom 11 Dec 1882 CommonLII flag 18

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