Visy Industries USA Pty Ltd v Commissioner of Taxation 11

[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232

Federal Court of Australia

Australia - Commonwealth

14th September, 2011

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
Christian v Cooper	[2020] QSC 224	Supreme Court of Queensland	Australia - Queensland	24 Jul 2020	AustLII
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII	2
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII	2
Tzovaras v Williams	[2018] NSWDC 275	District Court of New South Wales	Australia - New South Wales	27 Sep 2018	AustLII	2
Pty Ltd v Natvia Pty Ltd	[2018] NSWSC 1288	Supreme Court of New South Wales	Australia - New South Wales	10 Aug 2018	AustLII	11
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII	4
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII	2
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII	14
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII	9

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s177F
Income Tax Assessment Act 1997 (Cth)
The Act (Cth)
Federal Court Rules 2011 (Cth)	s39.32

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[2016] f 816	[2016] F 816			circa 2016		1
Esso Australia Resources Pty Ltd v The Commissioner of Taxation	[2011] FCA 565	Federal Court of Australia	Australia - Commonwealth	30 May 2011	AustLII	2
FCT v Ashwick (Qld)	(2011) 192 FCR 325	Federal Court of Australia	Australia	circa 2011	Legal Online / Westlaw	15
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII	43
IEL Finance Ltd v Commissioner of Taxation	[2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209	Federal Court of Australia	Australia - Commonwealth	20 Aug 2010	AustLII	2
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII	23
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII	83
Evans of Robb Evans & Associates v European Bank Ltd	[2009] NSWCA 67; (2009) 255 ALR 171	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	2 Apr 2009	AustLII	15
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII	24
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII	88
Commissioner of Taxation v Day	[2007] FCAFC 193; (2007) 164 FCR 250; (2007) 243 ALR 448; 67 ATR 936	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII	13
National Australia Bank Ltd v Meeke	[2007] WASC 11; [2007] ATPR (Digest) 46-272	Supreme Court of Western Australia	Australia - Western Australia	19 Jan 2007	AustLII	4
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	75
Australian Mining and Petroleum Law Association Yearbook	178-195 TR 2005/15			circa 2005		1
Specialised Printing Equipment v de Vries	[2003] NSWSC 1168	Supreme Court of New South Wales	Australia - New South Wales	10 Dec 2003	AustLII	1
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	52
Commissioner of Taxation v Payne	[2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228	High Court of Australia	Australia - Commonwealth	8 Feb 2001	AustLII	118
Commissioner of Taxation v Haass	[1999] FCA 1088; (1999) 91 FCR 132; 42 ATR 529	Federal Court of Australia	Australia - Commonwealth	13 Aug 1999	AustLII	8
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII	101
Lamesa Holdings BV v FCT	[1999] FCA 612; 92 FCR 210; 163 ALR 1; 42 ATR 154	Federal Court of Australia	Australia - Commonwealth	12 May 1999	AustLII	3
Paramedical Services Pty Ltd v Ambulance Service (NSW)	(1999) 217 ALR 502		Australia	circa 1999	LexisNexis AU	5
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII	18
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII	226
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	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	51
Westfield Ltd v Commissioner of Taxation	[1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398	Federal Court of Australia	Australia - Commonwealth	27 Mar 1991	AustLII	65
DFC NZ Ltd v Bielby	[1990] NZHC 974; [1991] 1 NZLR 587; (1990) 3 PRNZ 405	High Court of New Zealand	New Zealand	20 Sep 1990	NZLII	230
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	116
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
David Securities Pty Ltd v Commonwealth of Australia	[1990] FCA 186; (1990) 23 FCR 1	Federal Court of Australia	Australia - Commonwealth	7 Jun 1990	AustLII	3
Argy v Blunts & Lane Cove Real Estate Pty Ltd	[1990] FCA 51; (1990) 26 FCR 112; [1990] ATPR 41-015	Federal Court of Australia	Australia - Commonwealth	1 Mar 1990	AustLII	176
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
Brajkovich v FCT	[1989] FCA 454; (1989) 89 ALR 408; 20 ATR 1570	Federal Court of Australia	Australia - Commonwealth	circa 1989	AustLII	8
Customs, Comptroller-General of v AMI Toyota Ltd	[1989] VicRp 20; [1989] VR 231		Australia - Victoria	11 Aug 1988	AustLII	2
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII	341
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII	1092
Re Gaetan Djino Lubidineuse v Bevanere Pty Ltd	[1984] FCA 252; (1984) 3 FCR 1; (1984) 55 ALR 273	Federal Court of Australia	Australia - Commonwealth	31 Aug 1984	AustLII	26
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII	281
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII	103
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII	240
[1980] Fca 150; (1980) 33 ALR 213	[1980] FCA 150; (1980) 33 ALR 213	Federal Court of Australia	Australia - Commonwealth	circa 1980	AustLII	23
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 676; 684 PC 27		United Kingdom	circa 1979	LexisNexis / Westlaw	42
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	117
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
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII	92
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII	36
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	849
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
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII	111
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
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII	84
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
Jones v FCT	(1932) 2 ATD 16		Australia	circa 1932		14
Cooper v Stubbs	[1925] 2 KB 753; [1925] All ER 643		United Kingdom	circa 1925	LexisNexis / Westlaw	28
Graham v Green	(1925) 2 KB 37; [1925] All ER 690		United Kingdom	circa 1925	LexisNexis / Westlaw	37
LNC (Wholesale) Pty Ltd v Collector of Customs [No 2]	77 ALR 347; 8 AAR 101		Australia	circa 1952	LexisNexis AU	5

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