Commissioner of Taxation v Energy Resources of Australia Ltd 23

[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553

Federal Court of Australia

Australia - Commonwealth

30th November, 1994

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Uber Australia Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 1124	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 2024	AustLII	3
Fels v Rural Bank	[2020] WASCA 151	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	8 Sep 2020	AustLII	4
Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd	[2020] NSWCA 126; (2020) 103 NSWLR 772; (2020) 111 ATR 812	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	1 Jul 2020	AustLII	20
Downer EDI Engineering Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 743	Supreme Court of New South Wales	Australia - New South Wales	21 Jun 2019	AustLII	8
FCT v Resource Capital Fund IV LP	[2013] FCAFC 118; (2013) 215 FCR 1; (2013) 95 ATR 816	Federal Court of Australia	Australia - Commonwealth	22 Oct 2013	AustLII	4
Resource Capital Fund IV LP v Commissioner of Taxation	[2013] FCA 801	Federal Court of Australia	Australia - Commonwealth	15 Aug 2013	AustLII	1
Commissioner of Taxation v Messenger Press Pty Ltd	[2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381	Federal Court of Australia	Australia - Commonwealth	25 Jul 2013	AustLII	2
Messenger Press Pty Ltd v Commissioner of Taxation	[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII	8
Challenger Listed Investments Ltd v Commissioner of State Revenue	[2010] VSC 464; (2010) 80 ATR 630	Supreme Court of Victoria	Australia - Victoria	19 Oct 2010	AustLII	32
Geeveekay Pty Ltd v Director of Consumer Affairs Victoria	[2008] VSC 50; (2008) 19 VR 512; [2008] V Conv R 54-749; [2008] ANZ Conv R 8-020; [2008] ASC 155-090; 3 BFRA 61; 28 VAR 292	Supreme Court of Victoria	Australia - Victoria	28 Feb 2008	AustLII	28
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR TR2008/5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Australian Finance Direct Ltd v Director of Consumer Affairs Victoria	[2006] VSCA 245; (2006) 16 VR 131	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Nov 2006	AustLII	13
Kell and Rigby Pty Ltd v Flurrie Pty Ltd	[2006] NSWSC 906; (2006) 67 NSWLR 113; 12 BPR 23,813	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 2006	AustLII	11
Cusack v FCT	[2002] FCA 1012; 120 FCR 520; 50 ATR 443	Federal Court of Australia	Australia - Commonwealth	13 Aug 2002	AustLII	8
Victoria Co Ltd v Deputy Commissioner of Taxation	[2000] FCA 1622	Federal Court of Australia	Australia - Commonwealth	15 Nov 2000	AustLII
Butterell v Douglas Group Pty Ltd	[2000] NSWSC 942; (2000) 35 ACSR 398; 18 ACLC 784	Supreme Court of New South Wales	Australia - New South Wales	10 Oct 2000	AustLII	9
Julie O'Donoghue - and - Argyle Diamond Mines Pty Ltd	[1999] WAIRComm 120	Western Australian Industrial Relations Commission	Australia - Western Australia	27 May 1999	AustLII
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII	258
Spiros Stamoulis v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 1546	Federal Court of Australia	Australia - Commonwealth	2 Dec 1998	AustLII
Spiros Stamoulis v Deputy Commissioner of Taxation	[1997] FCA 1133	Federal Court of Australia	Australia - Commonwealth	29 Oct 1997	AustLII
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1602	Federal Court of Australia	Australia - Commonwealth	3 Jul 1996	AustLII
Commissioner of Taxation of the Commonwealth of Aus v Energy Resources of Australia Ltd S107/1995	[1996] HCATrans 185	High Court of Australia	Australia - Commonwealth	17 Apr 1996	AustLII
Commissioner of Taxation v Energy Resources of Australia Ltd	[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553	Federal Court of Australia	Australia - Commonwealth	30 Nov 1994	AustLII	23

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment Bill (No.5) 1986 (Cth)
Currency Act 1965 (Cth)	s9
Income Tax Assessment Act 1936 (Cth)	s21
Income Tax Assessment Act 1922 (Cth)
Taxation Laws Amendment Act 1987 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
(1994) 29 Atr 563; (1994) 54 FCR 25	(1994) 29 ATR 563; (1994) 54 FCR 25	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw	1
Associated Minerals Consolidated Ltd v Commissioner of Taxation	(1994) 53 FCR 115; (1994) 124 ALR 254; (1994) 29 ATR 147	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw	10
Elmslie v FCT	[1993] FCA 549; (1993) 46 FCR 576; 118 ALR 357; 26 ATR 611	Federal Court of Australia	Australia - Commonwealth	19 Nov 1993	AustLII	34
General Newspapers Pty Ltd v Telstra Corporation	[1993] FCA 473; (1993) 45 FCR 164; (1993) 117 ALR 629; [1993] ATPR 41-274	Federal Court of Australia	Australia - Commonwealth	22 Sep 1993	AustLII	186
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII	180
Mercantile Mutual Life Insurance Co Ltd v Australian Securities Commission	[1993] FCA 77; (1993) 40 FCR 409; (1993) 112 ALR 463; (1993) 29 ALD 616; (1993) 10 ACSR 140; (1993) 11 ACLC 235	Federal Court of Australia	Australia - Commonwealth	9 Mar 1993	AustLII	103
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII	65
Brick and Pipe Industries v Occidental Life Nominees Pty Ltd	(1990) 3 ACSR 649		Australia	circa 1990	LexisNexis AU	25
Robe River Mining Co Pty Ltd v Commissioner of Taxation	(1989) 21 FCR 1; (1989) 88 ALR 50; (1989) 20 ATR 768	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw	22
Australian National Hotels Ltd v FCT	(1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw	156
Commissioner of Taxation v Ampol Exploration Ltd	(1986) 13 FCR 545; (1986) 69 ALR 289; (1986) 18 ATR 102	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw	26
Pattison (Inspector of Taxes) v Marine Midland Ltd	[1984] AC 362		United Kingdom	circa 1984	LexisNexis / Westlaw	7
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd	[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629	Federal Court of Australia	Australia - Commonwealth	23 Sep 1983	AustLII	16
United City Merchants (Investments) Ltd v Royal Bank of Canada	[1983] 1 AC 168; [1982] 2 All ER 720; [1982] 2 WLR 1039		United Kingdom	circa 1983	LexisNexis / Westlaw	85
Avco Financial Services Ltd v FCT	[1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII	42
K D Morris & Sons Pty Ltd (In Liq) v Bank of Queensland Ltd	[1980] HCA 20; (1980) 146 CLR 165	High Court of Australia	Australia - Commonwealth	24 Jul 1980	AustLII	26
Watson v Lee	[1979] HCA 53; (1979) 144 CLR 374; (1979) 26 ALR 461; 54 ALJR 1	High Court of Australia	Australia - Commonwealth	23 Oct 1979	AustLII	54
Willingale v International Commercial Bank Ltd	[1978] AC 834		United Kingdom	circa 1978	LexisNexis / Westlaw	21
Electricity Trust (SA) v CA Parsons & Co Ltd	(1977) 18 ALR 225		Australia	circa 1977	LexisNexis AU	2
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII	58
CA Parsons & Co Ltd v Electricity Trust of South Australia	(1976) 16 SASR 93	Supreme Court of South Australia	Australia - South Australia	circa 1976	Legal Online / Westlaw	2
Wilson, Smithett & Cope v Terruzzi	[1976] QB 683		United Kingdom	circa 1976	LexisNexis / Westlaw	8
Miliangos v George Frank (Textiles) Ltd	[1976] AC 443; [1975] 3 All ER 801; [1975] 3 WLR 758		United Kingdom	circa 1976	LexisNexis / Westlaw	305
New Zealand Shipping Co Ltd v AM Satterthwaite & Co Ltd	[1974] UKPC 1; [1975] AC 154; [1974] 1 All ER 1015; [1974] 2 WLR 865	Privy Council	United Kingdom	25 Feb 1974	BAILII	150
Woodhouse AC Israel Cocoa Ltd SA v Nigerian Produce Marketing Co Ltd	[1971] 2 QB 23; [1972] AC 741; [1972] 2 All ER 271; [1971] 2 WLR 272		United Kingdom	circa 1971	LexisNexis / Westlaw	161
Sharif v Azad	[1967] 1 QB 605; [1966] 3 All ER 785		United Kingdom	circa 1967	LexisNexis / Westlaw	15
Re Stonham	(1963) 1 WLR 238		United Kingdom	circa 1963	LexisNexis / Westlaw	2
Chow Yoong Hong v Choong Fah Rubber Manufactory	[1961] UKPC 51; [1962] AC 209; (1961) 2 All ER 1163	Privy Council	United Kingdom	4 Dec 1961	BAILII	34
Tomkinson v First Pennsylvania Banking and Trust Co	[1961] AC 1007; [1960] 2 All ER 332; [1960] 2 WLR 969		United Kingdom	circa 1961	LexisNexis / Westlaw	60
Caltex Ltd v FCT	[1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543	High Court of Australia	Australia - Commonwealth	5 Apr 1960	AustLII	32
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII	25
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII	199
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	398
Payne v Deputy FCT	[1936] AC 497		United Kingdom	circa 1936	LexisNexis / Westlaw	13
Payne v FCT	[1934] HCA 7; (1934) 51 CLR 197; [1934] ALR 141; 2 ATD 421	High Court of Australia	Australia - Commonwealth	30 Apr 1934	AustLII	12
Jolley v Mainka	[1933] HCA 43; (1933) 49 CLR 242; 39 ALR 506	High Court of Australia	Australia - Commonwealth	31 Aug 1933	AustLII	49
Adelaide Electric Supply Co Ltd v Prudential Assurance Co Ltd	[1934] AC 122; (1933) 50 TLR 147		United Kingdom	circa 1933	LexisNexis / Westlaw	21
Moreau v FCT	[1926] HCA 28; (1926) 39 CLR 65	High Court of Australia	Australia - Commonwealth	17 Sep 1926	AustLII	49
International Nickel Australia Ltd v Commissioner of Taxation (Cth)	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII	40
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904		194
Fitzpatrick v Evans & Co	[1902] UKLawRpKQB 19; (1902) 1 KB 505		United Kingdom	18 Feb 1902	CommonLII	6
Marrow v Flimby and Broughton Moor Coal and Fire Brick Co Ltd	[1898] UKLawRpKQB 160; [1898] 2 QB 588		United Kingdom	26 Oct 1898	CommonLII	3
Miller v Race	[1758] EngR 129; 1 Burr 452; 97 ER 398	King's Bench	United Kingdom	circa 1758	CommonLII	64
Gillin v United States	423 F2d 309; 191 Ct Cl 172		United States	circa 1993	Westlaw	4
See, e g , KVP Sutherland Paper Co v United States	344 F2d 377; 170 Ct Cl 215		United States	circa 1993	Westlaw	3
National-Standard Co v Commissioner	80 Tax Cas 551		United Kingdom	circa 1993		1
TM Duche & Sons (UK) Ltd v Walworth Industries (Aust) Pty Ltd	62 SR (NSW) 165; 79 WN (NSW) 27	Supreme Court of New South Wales	Australia - New South Wales	circa 1993		1
Foundation Co v Commissioner	14 Tax Cas 1333		United Kingdom	circa 1993		3
Frank K Bowers, Collector v Kerbaugh-Empire Co	1 USTC 1431		United States	circa 1993		1
BF Goodrich Co v Commissioner	1 Tax Cas 1098		United Kingdom	circa 1993		1

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