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Ashwick (Qld) No 127 Pty Ltd v FCT   flag  5

[2009] FCA 1388; [2009] ATC 20-146
Federal Court of Australia
Australia - Commonwealth
26th November, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mernda Developments Pty Ltd (in liq) v Alamanda Property Investments [2011] VSCA 392; (2011) 86 ACSR 277 Supreme Court of Victoria - Court of Appeal Australia - Victoria 30 Nov 2011 AustLII flag 30
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
Mernda Developments Pty Ltd (in liq) v Alamanda Property Investments [2010] VSC 132 Supreme Court of Victoria Australia - Victoria 19 Apr 2010 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Corporate Groups: The Intersection Between Corporate and Tax Law - Commissioner of Taxation v BHP Billiton Finance Ltd" (2010) 32 Sydney Law Review 723 Harris, Jason; Hargovan, Anil Australia circa 2010 AustLII flag 2

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth) s74, s80
Income Tax Assessment Act 1936 (Cth) s1, s8, s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth) s1.7, s2.5, s2.45, s3.5, s5.1, s80.1
Income Tax (Transitional Provisions) Act 1997 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Coal Developments (German Creek) Pty Ltd v FCT [2008] FCAFC 27; (2008) 166 FCR 140; 71 ATR 96 Federal Court of Australia Australia - Commonwealth 11 Mar 2008 AustLII flag 3
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
Macquarie Finance Ltd v Commissioner of Taxation (2005) 146 FCR 77 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 31
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Spassked Pty Ltd v Commissioner of Taxation [2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 52
Spassked Pty Ltd v Commissioner of Taxation (No 5) [2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337 Federal Court of Australia Australia - Commonwealth 14 Feb 2003 AustLII flag 19
FCT v Firth (2003) 120 FCR 450 Federal Court of Australia Australia circa 2003 Legal Online / Westlaw flag 38
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation [2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520 Federal Court of Australia Australia - Commonwealth 20 Dec 2002 AustLII flag 17
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 73
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
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 flag 258
Commissioner of Taxation v Unilever Australia Securities Ltd (1995) 56 FCR 152; 127 ALR 437; 30 ATR 134 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 16
Peabody v FCT (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 198
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168 Federal Court of Australia Australia - Commonwealth 7 Aug 1991 AustLII flag 51
Commissioner of Taxation v Bivona Pty Ltd [1990] FCA 93; (1990) 21 FCR 562; (1990) 92 ALR 593; (1990) 21 ATR 151 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag 24
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth) (1988) 79 ALR 181; (1988) 19 ATR 1241 Australia circa 1988 LexisNexis AU flag 27
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 flag 156
Stage Club Ltd v Millers Hotels Pty Ltd [1981] HCA 71; (1981) 150 CLR 535; 38 ALR 253; 56 ALJR 113; 6 ACLR 354; 1 ACLC 168 High Court of Australia Australia - Commonwealth 16 Dec 1981 AustLII flag 74
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
Northern Engineering Pty Ltd v FCT [1979] FCA 79; (1980) 42 FLR 301; 29 ALR 563; (1979) 10 ATR 584 Federal Court of Australia Australia - Commonwealth 15 Nov 1979 AustLII flag 10
FCT v Total Holdings (Australia) Pty Ltd (1979) 24 ALR 401; 9 ATR 885; 43 FLR 217 Australia circa 1979 LexisNexis AU flag 25
Hungier v Grace [1972] HCA 42; (1972) 127 CLR 210; [1972-73] ALR 759; (1972) 46 ALJR 492 High Court of Australia Australia - Commonwealth circa 1972 AustLII flag 54
G E Crane Pty Ltd v FCT [1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15 High Court of Australia Australia - Commonwealth 17 Dec 1971 AustLII flag 29
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
Franklin's Selfserve Pty Ltd v FCT [1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673 High Court of Australia Australia - Commonwealth 3 Sep 1970 AustLII flag 58
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
Point v FCT [1970] HCA 7; 119 CLR 453; 44 ALJR 121; 1 ATR 577 High Court of Australia Australia - Commonwealth 18 Mar 1970 AustLII flag 20
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 142
National Bank of Australasia Ltd v FCT [1969] HCA 11; (1969) 118 CLR 529; 43 ALJR 200; 1 ATR 53; 15 ATD 220 High Court of Australia Australia - Commonwealth 28 Mar 1969 AustLII flag 21
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
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 flag 305
North Australian Pastoral Co Ltd v FCT [1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121 High Court of Australia Australia - Commonwealth 19 Jun 1946 AustLII flag 27
Odhams Press Ltd v Cook (Inspector of Taxes) [1940] UKHL TC_23_233; [1940] 3 All ER 15 House of Lords United Kingdom 8 May 1940 BAILII flag 4
Permanent Trustee Co v FCT [1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5 Australia circa 1940 LexisNexis AU flag 45
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 245
Cross (Inspector of Taxes) v London & Provincial Trust Ltd [1938] 1 KB 792 United Kingdom circa 1938 LexisNexis / Westlaw flag 3
(1937) 57 CLR 695 (1937) 57 CLR 695 Australia - Commonwealth circa 1937 Legal Online / Westlaw flag 36
Roughley v New South Wales Ex parte Beavis [1928] HCA 48; (1928) 42 CLR 162; [1929] ALR 1 High Court of Australia Australia - Commonwealth 22 Oct 1928 AustLII flag 36
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer) [1924] AC 508 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Edgelow v MacElwee [1918] 1 KB 205 United Kingdom circa 1918 LexisNexis / Westlaw flag 39

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