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Noza Holdings Pty Ltd v Commissioner of Taxation     16

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2)	[2024] FCA 253	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Minerva Financial Group Pty Ltd v Commissioner of Taxation	[2024] FCAFC 28	Federal Court of Australia	Australia - Commonwealth	8 Mar 2024	AustLII		5
Minerva Financial Group Pty Ltd v Commissioner of Taxation	[2022] FCA 1092	Federal Court of Australia	Australia - Commonwealth	16 Sep 2022	AustLII		3
TD 2016/6 - Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40 (1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?		Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/6 - Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40 (1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?		Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD TD2014/14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
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		17
Commissioner of Taxation v Noza Holdings Pty Ltd (No 2)	[2012] FCAFC 54	Federal Court of Australia	Australia - Commonwealth	20 Apr 2012	AustLII		1
FCT v Noza Holdings Pty Ltd	[2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII		9
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis	[2012] ATOGSTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis	[2012] ATOGSTR GSTR2012/4	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII

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
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Speech - Illuminating Tax Avoidance" (VSC)	[2011] VicJSchol 13	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Young Investments Group Pty Ltd v Stripe Capital Pty Ltd	[2010] FCA 996	Federal Court of Australia	Australia - Commonwealth	10 Sep 2010	AustLII		5
Commissioner of Taxation v News Australia Holdings Pty Ltd	[2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191	Federal Court of Australia	Australia - Commonwealth	30 Jun 2010	AustLII		16
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
FCT v Star City Pty Ltd (No 2)	[2009] FCAFC 122; (2009) 180 FCR 448; [2009] ATC 20-129; 74 ATR 447	Federal Court of Australia	Australia - Commonwealth	10 Sep 2009	AustLII		9
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
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		32
FCT v Malouf	[2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335	Federal Court of Australia	Australia - Commonwealth	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
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		27
Bluebottle UK Ltd v Deputy Commissioner of Taxation	[2007] HCA 54; (2007) 232 CLR 598; (2007) 240 ALR 597; (2007) 64 ACSR 273; 67 ATR 1; (2007) 82 ALJR 127	High Court of Australia	Australia - Commonwealth	5 Dec 2007	AustLII		54
Condell v FCT	[2007] FCAFC 44; (2007) 66 ATR 100	Federal Court of Australia	Australia - Commonwealth	28 Mar 2007	AustLII		14
FCT v McNeil	[2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532	High Court of Australia	Australia - Commonwealth	circa 2007	AustLII		93
FCT v Condell	[2006] FCA 1047; (2006) 63 ATR 514	Federal Court of Australia	Australia - Commonwealth	15 Aug 2006	AustLII		3
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
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII		53
Neilson v Overseas Projects Corporation of Victoria Ltd	[2005] HCA 54; (2005) 223 CLR 331; 221 ALR 213; (2005) 79 ALJR 1736	High Court of Australia	Australia - Commonwealth	29 Sep 2005	AustLII		209
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
Commissioner of Taxation v Stone	(2005) 222 CLR 289		Australia - Commonwealth	circa 2005	Legal Online / Westlaw		34
Macquarie Finance Ltd v Commissioner of Taxation	(2005) 146 FCR 77	Federal Court of Australia	Australia	circa 2005	Legal Online / Westlaw		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		192
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
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
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		244
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		38
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
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
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		258
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1954
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
Allstate Life Insurance Co v Australia and New Zealand Banking Group Ltd (No 6)	(1996) 64 FCR 79; (1996) 137 ALR 138	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		92
Commissioner of Taxation v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		198
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII		40
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74
Commissioner of Taxation v Citibank Ltd	(1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw		29
QBE Insurance Group Ltd v Australian Securities and Investments Commission	[1992] FCA 697; (1992) 38 FCR 270	Federal Court of Australia	Australia - Commonwealth	circa 1992	AustLII		25
North Sydney Brick and Tile Co Ltd v Darvall	(1989) 17 NSWLR 327		Australia - New South Wales	circa 1989	LexisNexis AU		12
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		156
Comptroller of Stamps v Ashwick (Vic)	[1987] HCA 60; (1987) 163 CLR 640; (1987) 76 ALR 161; (1987) 62 ALJR 22	High Court of Australia	Australia - Commonwealth	10 Dec 1987	AustLII		13
Coulton v Holcombe	[1986] HCA 33; (1986) 162 CLR 1; 65 ALR 656; (1986) 60 ALJR 470	High Court of Australia	Australia - Commonwealth	19 Jun 1986	AustLII		1912
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII		56
FCT v Australian Guarantee Corporation Ltd	(1984) 2 FCR 483	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		35
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
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2070
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		59
FCT v Total Holdings (Australia) Pty Ltd	(1979) 43 FLR 217		Australia	circa 1979	Legal Online / Westlaw		34
Cridland v FCT	[1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96	High Court of Australia	Australia - Commonwealth	30 Nov 1977	AustLII		53
Industrial Equity Ltd v Blackburn	[1977] HCA 59; (1977) 137 CLR 567; 17 ALR 575; 52 ALJR 89; 3 ACLR 89	High Court of Australia	Australia - Commonwealth	15 Nov 1977	AustLII		132
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		188
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw		37
Marra Developments Ltd v BW Rofe Pty Ltd	[1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1		Australia - New South Wales	circa 1977	LexisNexis AU		75
Re The Swan Brewery Co Ltd	(1976) 3 ACLR 164		Australia	circa 1976	LexisNexis AU		6
FCT v Uther	[1965] HCA 42; (1965) 112 CLR 630; [1966] ALR 411; (1965) 13 ATD 542; (1965) 39 ALJR 184	High Court of Australia	Australia - Commonwealth	12 Aug 1965	AustLII		24
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII		410
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
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
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		179
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148
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
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		237
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
Harbinger Capital Partners Master Fund I, Ltd v Granite Board Corporation	906 A2d 218		United States	circa 2001			1
Ivanhoe Partners v Newmont Mining Corporation	535 A2d 1334		United States	circa 2001			4
Ivanhoe Partners v Newmont Mining Corporation	533 A2d 585		United States				2
Weinberg v Baltimore Brick Co	114 A2d 812		United States				4