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Tabcorp Maxgaming Holdings Ltd v Commissioner of Taxation   flag 

[2025] FCA 115
Federal Court of Australia
Australia - Commonwealth
21st February, 2025

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2008 (Cth)
Evidence Act 1995 (Cth) s91
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.30, s4.5, s6.5, s43.5
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth) s8.21, s39.32
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (Cth)
Gaming Acts (Amendment) Bill 1996 (Vic)
Gaming and Betting Act 1994 (Vic)
Gaming Machine Control Act 1991 (Vic) s12, s13, s21, s222, s7, s11, s13, s14, s33, s33A, s35A, s91, s135, s135A, s136

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Patrix Prestige Pty Ltd [2024] FCAFC 148 Federal Court of Australia Australia - Commonwealth 14 Nov 2024 AustLII flag 1
Minister for Home Affairs v DLZ18 [2020] HCA 43; (2020) 270 CLR 372; 385 ALR 16; (2020) 95 ALJR 14 High Court of Australia Australia - Commonwealth 2 Dec 2020 AustLII flag 31
Denmark Community Windfarm Ltd v Commissioner of Taxation [2018] FCAFC 11; 259 FCR 179 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 2
Bell Group NV (in liq) v Western Australia [2016] HCA 21; (2016) 260 CLR 500; (2016) 331 ALR 408; (2016) 90 ALJR 655 High Court of Australia Australia - Commonwealth 16 May 2016 AustLII flag 44
Victoria v Tatts Group Ltd [2016] HCA 5; (2016) 328 ALR 564; (2016) 90 ALJR 392 High Court of Australia Australia - Commonwealth 2 Mar 2016 AustLII flag 143
Tabcorp Holdings Ltd v Victoria [2016] HCA 4; (2016) 328 ALR 375; (2016) 90 ALJR 376 High Court of Australia Australia - Commonwealth circa 2016 AustLII flag 57
Victoria v Tatts Group Ltd [2014] VSCA 311 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Dec 2014 AustLII flag 10
Tatts Group Ltd v Victoria [2014] VSC 302 Supreme Court of Victoria Australia - Victoria 26 Jun 2014 AustLII flag 6
Batchelor v Commissioner of Taxation [2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 12
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 155
Adeels Palace Pty Ltd v Moubarak [2009] HCA 48; (2009) 239 CLR 420; (2009) 260 ALR 628; (2009) 84 ALJR 19; [2009] Aust Torts Reports 82-042 High Court of Australia Australia - Commonwealth 10 Nov 2009 AustLII flag 521
Travelex Ltd v FCT [2009] FCAFC 133; (2009) 178 FCR 434; [2009] ATC 20-133; 73 ATR 463 Federal Court of Australia Australia - Commonwealth 29 Sep 2009 AustLII flag 10
Em v R [2007] HCA 46; (2007) 232 CLR 67; 239 ALR 204; 81 ALJR 1896; 174 A Crim R 540 High Court of Australia Australia - Commonwealth 4 Oct 2007 AustLII flag 184
Australian Securities and Investments Commission v Carey (No 6) [2006] FCA 814; (2006) 153 FCR 509; 233 ALR 475; (2006) 58 ACSR 141; 24 ACLC 814; 63 ATR 524 Federal Court of Australia Australia - Commonwealth 29 Jun 2006 AustLII flag 94
Australian Communications Network Pty Ltd v Australian Competition and Consumer Commission [2005] FCAFC 221; (2005) 146 FCR 413; (2005) 224 ALR 344; [2006] ATPR 42-090 Federal Court of Australia Australia - Commonwealth 25 Oct 2005 AustLII flag 16
R v Lavender [2005] HCA 37; (2005) 222 CLR 67; (2005) 218 ALR 521; (2005) 79 ALJR 1337; (2005) 155 A Crim R 458; (2005) 43 MVR 1 High Court of Australia Australia - Commonwealth 4 Aug 2005 AustLII flag 241
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 144
[2003] Act ACS circa 2003
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 74
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
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
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2628
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 836 Federal Court of Australia Australia - Commonwealth 27 Aug 1997 AustLII flag 1
Lighthouse Philatelics Pty Ltd v Commissioner of Taxation [1991] FCA 667; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257 Federal Court of Australia Australia - Commonwealth 31 Dec 1991 AustLII flag 92
[1991] Act 1 [1991] Act 1 United Kingdom circa 1991 flag 11
[1991] Act t1225 [1991] Act T1225 United Kingdom circa 1991 flag 1
Inland Revenue Commissioners v Trustees of Sir John Aird ’ s Settlement [1982] 2 All ER 929 United Kingdom circa 1982 LexisNexis flag 14
FCT v St Helens Farm (ACT) Pty Ltd [1981] HCA 4; (1981) 146 CLR 336 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 181
Ord Forrest Pty Ltd v FCT [1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66 High Court of Australia Australia - Commonwealth 7 Mar 1974 AustLII flag 97
Reid v Moreland Timber Co Pty Ltd [1946] HCA 48; (1946) 73 CLR 1 High Court of Australia Australia - Commonwealth circa 1946 AustLII flag 86
Lowry v Consolidated African Selection Trust Ltd [1940] AC 648; [1940] 2 All ER 545; 56 TLR 735 United Kingdom circa 1940 LexisNexis / Westlaw flag 19

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