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FCT v Star City Pty Ltd   flag  27

[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431
Federal Court of Australia
Australia - Commonwealth
27th February, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights [2024] ATODTR TR2024/D1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights [2024] ATODTR 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3; 115 ATR 316 Federal Court of Australia Australia - Commonwealth 24 Jan 2023 AustLII flag 8
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2023] ATOTR TR2023/2 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2023] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Mussalli v Commissioner of Taxation [2021] FCAFC 71; 284 FCR 516 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 2
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation [2020] FCAFC 190; (2020) 282 FCR 455 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 6
Mussalli v Commissioner of Taxation [2020] FCA 544 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 2
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
Origin Energy Ltd v Commissioner of Taxation [2019] FCA 2219 Federal Court of Australia Australia - Commonwealth 4 Sep 2019 AustLII flag 1
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR TR2019/4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2019] ATODTR TR2019/D6 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Queensland Maintenance Services Pty Ltd (In Liquidation) and Commissioner of Taxation (Taxation) [2018] AATA 4525 Administrative Appeals Tribunal Australia 5 Dec 2018 AustLII flag 1
Bosanac v Commissioner of Taxation [2018] FCA 946 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 20
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation) [2017] AATA 2948 Administrative Appeals Tribunal Australia 14 Dec 2017 AustLII flag 1
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website [2016] ATOTR TR2016/3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website [2016] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
ABN AMRO Bank NV v Bathurst Regional Council [2014] FCAFC 65; (2014) 224 FCR 1; (2014) 309 ALR 445; (2014) 99 ACSR 336 Federal Court of Australia Australia - Commonwealth 6 Jun 2014 AustLII flag 135
SPI PowerNet Pty Ltd v FCT [2013] FCA 924; (2013) 96 ATR 771 Federal Court of Australia Australia - Commonwealth 12 Sep 2013 AustLII flag 2
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
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
RCI Pty Ltd v Commissioner of Taxation [2010] FCA 939; (2010) 272 ALR 347; [2010] ATC 20-207 Federal Court of Australia Australia - Commonwealth 1 Sep 2010 AustLII flag 1
Pacific Exchange Corporation Pty Ltd v FCT [2009] FCA 1155; (2009) 180 FCR 300 Federal Court of Australia Australia - Commonwealth 28 Sep 2009 AustLII flag 1
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 32

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Speech - Income and Capital Distinction" (VSC) [2009] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag

Legislation Cited

Legislation Name Provision
Evidence Act 1995 (Cth) s191
Federal Court of Australia Act 1976 (Cth)
Income Tax Assessment Act 1936 (Cth) s1, s8, s82KZM, s92, s145, s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZO
Federal Court Rules (Cth) s50
Conveyancing Act 1919 (NSW) s144
Casino Control Act 1992 (NSW) s6, s7, s9, s10, s36, s114, s117
Stamp Duties Act (NSW) s77
Liquor Act 1992 (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tyco Australia Pty Ltd v FCT [2007] FCA 1055; (2007) 67 ATR 63 Federal Court of Australia Australia - Commonwealth 20 Jul 2007 AustLII flag 11
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
City Link Melbourne Ltd v Commissioner of Taxation [2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 20
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
Li Pei Ye v Crown Ltd [2004] FCAFC 8 Federal Court of Australia Australia - Commonwealth 23 Jan 2004 AustLII flag 31
Jupiters Ltd v Commissioner of Taxation [2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236 Federal Court of Australia Australia - Commonwealth 25 Jun 2002 AustLII flag 9
Damberg v Damberg [2001] NSWCA 87; (2001) 52 NSWLR 492 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 May 2001 AustLII flag 208
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
Jupiters Ltd v Deputy Commissioner of Taxation (2001) 148 ATR 511 Australia circa 2001 Legal Online / Westlaw flag 2
FCT v Broken Hill Pty Co Ltd [2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507 Federal Court of Australia Australia - Commonwealth 18 Oct 2000 AustLII flag 38
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell [1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419 High Court of Australia Australia - Commonwealth 2 Sep 1998 AustLII flag 27
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
Rotherwood Pty Ltd v Commissioner of Taxation (1996) 64 FCR 313; (1996) 32 ATR 276 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 20
Commissioner of Taxation (Cth) v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 198
FCT v ANZ Savings Bank Ltd [1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 87
JB Chandler Investment Co Ltd (In Voluntary Liquidation) and Chandlers Rental Pty Ltd (In Voluntary Liquidation) v Commissioner of Taxation [1993] FCA 641; (1993) 47 FCR 588; (1993) 27 ATR 340 Federal Court of Australia Australia - Commonwealth 22 Dec 1993 AustLII flag 26
Reuter v Commissioner of Taxation (Cth) [1993] FCA 576; (1993) 27 ATR 256 Federal Court of Australia Australia - Commonwealth 2 Dec 1993 AustLII flag 20
Australia & New Zealand Savings Bank Ltd v FCT [1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390 Federal Court of Australia Australia - Commonwealth 10 Jun 1993 AustLII flag 54
Reuter v Commissioner of Taxation (1993) 93 ATC 5,030 Australia circa 1993 IntelliConnect flag 3
Coopers Brewery Ltd v Panfida Foods Ltd (1992) 26 NSWLR 738 Australia - New South Wales circa 1992 LexisNexis AU flag 129
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
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales [1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 3889
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 347
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
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
Australian Mutual Provident Society v Chaplin [1978] UKPC 7; (1978) 18 ALR 385; (1978) 52 ALJR 407; 44 SAIR 354 Privy Council Australia - South Australia 14 Mar 1978 BAILII flag 358
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 188
Europa Oil (NZ) Ltd v Inland Revenue Commissioners (No 2) [1976] 1 All ER 503 United Kingdom circa 1976 LexisNexis flag 11
Revenue Commissioner v Europa Oil (NZ) Ltd [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 321
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
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 385
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
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
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
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Ell v The Hunter District Water Supply and Sewerage Board [1927] NSWStRp 57; 44 WN (NSW) 140; (1927) 27 SR (NSW) 437 Supreme Court of New South Wales Australia - New South Wales 26 Aug 1927 AustLII flag 10
Dunn v Brown [1911] NSWStRp 92; (1911) 12 SR (NSW) 22 Supreme Court of New South Wales Australia - New South Wales 6 Dec 1911 AustLII flag 7
659 ALR 69 659 ALR 69 Australia circa 2001 LexisNexis AU flag 1
Broken Hill Pty Co Ltd v FCT 43 ATR 204 Australia circa 2001 Legal Online / Westlaw flag 1

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