LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Metal Manufactures Ltd v FCT   flag  38

[1999] FCA 1712; (1999) 43 ATR 375
Federal Court of Australia
Australia - Commonwealth
8th December, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Vicinity Funds RE Ltd v Commissioner of State Revenue [2024] VSC 658 Supreme Court of Victoria Australia - Victoria 30 Oct 2024 AustLII flag
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 628 Supreme Court of New South Wales Australia - New South Wales 24 May 2024 AustLII flag
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253 Federal Court of Australia Australia - Commonwealth 20 Mar 2024 AustLII flag
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 5
Highfields Australia Pty Ltd v Advanced Motor Dealer Group Pty Ltd (Receiver and Manager Appointed) [2023] NSWSC 1458 Supreme Court of New South Wales Australia - New South Wales 28 Nov 2023 AustLII flag 4
Saunders v South Canberra Holdings Pty Ltd ACN 606 747 602 (Appeal) [2023] ACAT 71 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 17 Nov 2023 AustLII flag 1
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 3
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 3
AWF Prop Co 2 Pty Ltd [2021] VSCA 274; (2021) 65 VR 327 Supreme Court of Victoria - Court of Appeal Australia - Victoria 1 Oct 2021 AustLII flag 5
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275 Supreme Court of New South Wales Australia - New South Wales 20 Apr 2021 AustLII flag 10
Power Rental Op Co Australia, LLC v Forge Group Power Pty Ltd (in liq) (recs and mgrs apptd) [2017] NSWCA 8; (2017) 93 NSWLR 765; (2017) 18 BPR 36,615 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Feb 2017 AustLII flag 18
AusNet Electricity Services Pty Ltd v Whittlesea CC [2014] VCAT 1637 Victorian Civil and Administrative Tribunal Australia - Victoria 16 Dec 2014 AustLII flag 2
Agripower Barraba Pty Ltd v Blomfield [2013] NSWSC 1598 Supreme Court of New South Wales Australia - New South Wales 5 Nov 2013 AustLII flag 5
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 17
Re Cancer Care [2013] NSWSC 37 Supreme Court of New South Wales Australia - New South Wales 4 Feb 2013 AustLII flag 3
Visy Packaging Holdings Pty Ltd v FCT [2012] FCA 1195; (2012) 91 ATR 810 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 14
Citigroup Pty Ltd v FCT [2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412 Federal Court of Australia Australia - Commonwealth 9 Aug 2010 AustLII flag 5
Akiba v Queensland (No 3) [2010] FCA 643; (2010) 204 FCR 1; (2010) 270 ALR 564 Federal Court of Australia Australia - Commonwealth 2 Jul 2010 AustLII flag 96
Commissioner of State Revenue v TEC Desert Pty Ltd [2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Jul 2009 AustLII flag 9
Softwash Castle Towers Pty Ltd v Queensland Investment Corporation [2009] NSWSC 490 Supreme Court of New South Wales Australia - New South Wales 5 Jun 2009 AustLII flag 2
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR SMSFR2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2008] ATODSMSFR SMSFR2008/D3 Australian Taxation Office Australia - Commonwealth 30 Apr 2008 AustLII flag
Re Origin Energy Power Ltd and Commissioner of State Revenue [2007] WASAT 302; (2007) 70 ATR 64 State Administrative Tribunal of Western Australia Australia - Western Australia 23 Nov 2007 AustLII flag 5
Brody and Commissioner of Taxation [2007] AATA 1764; 69 ATR 941 Administrative Appeals Tribunal Australia 14 Sep 2007 AustLII flag 1
Futuris Corporation Ltd (ACN 004 336 636) v Commissioner of Taxation [2006] FCA 1096 Federal Court of Australia Australia - Commonwealth 18 Aug 2006 AustLII flag 1
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR TR2006/13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
National Australia Bank Ltd v Blacker [2000] FCA 1458; (2000) 104 FCR 288; 179 ALR 97 Federal Court of Australia Australia - Commonwealth 16 Oct 2000 AustLII flag 42

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13 (2012) 11 (2) Canberra Law Review 117 Huang, Louisa Australia circa 2012 AustLII flag
"Cross-Regulatory Arbitrage: An Illustration from Leasing" (2009) 8 Journal of Law and Financial Management 8 Huang, Eva Australia circa 2009 AustLII flag
"The Insider Trading Implications of Directors' Margin Loans" (2009) 8 Journal of Law and Financial Management 20 Overland, Juliette Australia circa 2009 AustLII flag 1
"Operating and Finance Leases in an Income Tax Context" [2008] JlATaxTA 4 Hart, Geoffrey Australia circa 2008 AustLII flag
" [2005] RevenueLawJl 9 Boccabella, Dale Australia circa 2005 AustLII flag
"The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6 Hart, Geoffrey Australia circa 2004 AustLII flag
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Pagone, G T Australia circa 2003 AustLII flag 3

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s175A, s177F
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
National Dairies WA Ltd v Commissioner of State Revenue [1999] WASCA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Aug 1999 AustLII flag 6
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Re Starline Furniture Pty Ltd (in liq) (1982) 6 ACLR 312; 1 ACLC 221 Australia circa 1982 LexisNexis AU flag 12
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Kay's Leasing Corporation Pty Ltd v CSR Provident Fund Nominees Pty Ltd [1962] VicRp 62; [1962] VR 429 Australia - Victoria 10 Apr 1962 AustLII flag 40
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
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 flag 398
Australian Provincial Assurance Co Ltd v Coroneo [1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246 Supreme Court of New South Wales Australia - New South Wales 31 Aug 1938 AustLII flag 115
Morrison, Jones & Taylor, In re; Cookes v The Co [1913] UKLawRpCh 115; [1914] 1 Ch 50 Court of Chancery United Kingdom 5 Nov 1913 CommonLII flag 11
Samuel Allen & Sons, Ld, In re [1907] UKLawRpCh 9; [1907] 1 Ch 575 Court of Chancery United Kingdom 22 Jan 1907 CommonLII flag 15
Reid v Smith [1905] HCA 54; (1905) 3 CLR 656; 12 ALR 126 High Court of Australia Australia - Commonwealth 8 Dec 1905 AustLII flag 57
Hobson v Gorringe [1896] UKLawRpCh 188; [1897] 1 Ch 182 Court of Chancery United Kingdom 19 Dec 1896 CommonLII flag 52
Holland v Hodgson [1872] UKLawRpCP 24; [1861-73] All ER 237; LR 7 CP 328; 26 LT 709; 41 LJCP 146; [1872] SC 1928-1929 Court of Common Pleas United Kingdom - Scotland 23 May 1872 CommonLII flag 132
Coggs v Bernard [1790] EngR 371; 92 ER 107; (1790) 2 Ld Raym 909 King's Bench United Kingdom circa 1790 CommonLII flag 110

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback