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Spotlight Stores Pty Ltd v FCT     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		2
Wright v Stevens	[2018] NSWSC 548	Supreme Court of New South Wales	Australia - New South Wales	3 May 2018	AustLII		17
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR TR2018/7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
A Co Ltd v Commissioner for the South African Revenue Service (12323	[2009] ZATC 5	South Africa Tax Court	South Africa	14 May 2009	SAFLII
A Co Ltd v Commissioner for the South African Revenue Service (12323; 12324)	[2009] ZATC 3	South Africa Tax Court	South Africa	14 May 2009	SAFLII		1
R v Petroulias (No 30)	[2007] NSWSC 1119; (2007) 214 FLR 311	Supreme Court of New South Wales	Australia - New South Wales	8 Oct 2007	AustLII		2
R (Cth) v Petroulias (No 28)	[2007] NSWSC 879	Supreme Court of New South Wales	Australia - New South Wales	9 Aug 2007	AustLII
R (Cth) v Petroulias (No 10)	[2007] NSWSC 532	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 2007	AustLII
Re Benstead Services Pty Ltd and FCT	[2006] AATA 976; (2006) 64 ATR 1232	Administrative Appeals Tribunal	Australia	17 Nov 2006	AustLII		3
R v Petroulias (No 1)	[2006] NSWSC 788; (2006) 217 FLR 242; 177 A Crim R 153	Supreme Court of New South Wales	Australia - New South Wales	8 Aug 2006	AustLII		39
Mika Engineering Holdings Pty Ltd v FCT	[2006] AATA 634; (2006) 92 ALD 688; 44 AAR 96; 64 ATR 1018	Administrative Appeals Tribunal	Australia	18 Jul 2006	AustLII		6
Indooroopilly Children Services (Qld) Pty Ltd v Commissioner of Taxation	[2006] FCA 734; 63 ATR 106	Federal Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII		6
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation	[2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542	Federal Court of Australia	Australia - Commonwealth	17 Oct 2005	AustLII		11
Starr and Commissioner of Taxation	[2005] AATA 797; 61 ATR 1001	Administrative Appeals Tribunal	Australia	19 Aug 2005	AustLII
R v Petroulias	[2005] NSWCCA 75; (2005) 62 NSWLR 663; 152 A Crim R 244	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	11 Mar 2005	AustLII		20
Re Amira and Commissioner of State Revenue	[2005] VCAT 228; 58 ATR 315	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Feb 2005	AustLII		1
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"It is the Community's Tax System"	[2006] JlATaxTA 2	D'Ascenzo, Michael	Australia	circa 2006	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		35
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
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		73
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
United Energy Ltd v Commissioner of Taxation	(1997) 78 FCR 169; 157 ALR 589; (1997) 37 ATR 1	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		15
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		369
Commissioner of Taxation v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		198
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		76
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII		32
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
Jeffs (Inspector of Taxes) v Ringtons Ltd	[1986] 1 All ER 144		United Kingdom	circa 1986	LexisNexis		2
Re Hay's Settlement Trusts	[1981] 3 All ER 786; [1982] 1 WLR 202		United Kingdom	circa 1981	LexisNexis		48
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		11
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd	[1979] 1 WLR 683		United Kingdom	circa 1979	LexisNexis / Westlaw		12
Kinsela v Caldwell	[1975] HCA 10; (1975) 132 CLR 458; 5 ALR 337; 49 ALJR 102	High Court of Australia	Australia - Commonwealth	14 Mar 1975	AustLII		18
Heather v P-E Consulting Group Ltd	[1973] Ch 189	Court of Chancery	United Kingdom	circa 1973	LexisNexis / Westlaw		11
McPhail v Doulton	[1970] UKHL 1; [1971] AC 424; [1970] 2 All ER 228; [1970] 2 WLR 1110	House of Lords	United Kingdom	6 May 1970	BAILII		163
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
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
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Hancock v General Reversionary and Investment Co , Ltd	[1919] 1 KB 25; 7 Tax Cas 358		United Kingdom	circa 1919	LexisNexis / Westlaw		25
Bowles, In re; Amedroz v Bowles	[1902] UKLawRpCh 157; [1902] 2 Ch 650	Court of Chancery	United Kingdom	6 Aug 1902	CommonLII		3
Leeds and Hanley Theatres of Varieties, Ltd, In re	[1902] UKLawRpCh 131; [1902] 2 Ch 809	Court of Chancery	United Kingdom	11 Jul 1902	CommonLII		15