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ATS Pacific Pty Ltd v FCT 10

[2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116

Federal Court of Australia

Australia - Commonwealth

27th March, 2014

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 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
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
SVYR and Commissioner of Taxation (Taxation)	[2022] AATA 3994	Administrative Appeals Tribunal	Australia	24 Nov 2022	AustLII
Trustee for The Lubiana Family Trust and Commissioner of Taxation (Taxation)	[2022] AATA 2826	Administrative Appeals Tribunal	Australia	30 Aug 2022	AustLII
Landcom v Commissioner of Taxation	[2022] FCA 510	Federal Court of Australia	Australia - Commonwealth	9 May 2022	AustLII		3
STNK and Commissioner of Taxation	[2021] AATA 3399	Administrative Appeals Tribunal	Australia	17 Sep 2021	AustLII		2
Zhang and Commissioner of Taxation (Taxation)	[2020] AATA 3008	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		1
BOS15 v Minister for Immigration	[2017] FCCA 745	Federal Circuit Court of Australia	Australia	16 May 2017	AustLII		4
GSTD 2015/1 - Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?	[2015] ATOGSTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
GSTD 2015/1 - Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?	[2015] ATOGSTD GSTD2015/1	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s2.5, s19.5
Federal Court Rules 2011 (Cth)	s39.32

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ATS Pacific Pty Ltd v Commissioner of Taxation	[2013] FCA 341	Federal Court of Australia	Australia - Commonwealth	15 Apr 2013	AustLII		3
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243	High Court of Australia	Australia - Commonwealth	2 Oct 2012	AustLII		25
Travelex Ltd v Commissioner of Taxation	[2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII		149
Commissioner of Taxation v Reliance Carpet Co Pty Ltd	[2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		84
Saga Holidays Ltd v Commissioner of Taxation	[2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602	Federal Court of Australia	Australia - Commonwealth	20 Dec 2006	AustLII		50
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd	[2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682	Federal Court of Australia	Australia - Commonwealth	10 Jul 2006	AustLII		41
Saga Holidays Ltd v Commissioner of Taxation	[2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384	Federal Court of Australia	Australia - Commonwealth	22 Dec 2005	AustLII		29
Thorpe Nominees Pty Ltd v FCT	(1988) 19 ATR 1834		Australia	circa 1988	Legal Online / Westlaw		9
BP Refinery (Westernport) Pty Ltd v Shire of Hastings	(1977) 180 CLR 266		Australia - Commonwealth	circa 1977	Legal Online / Westlaw		1698
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
Nathan v FCT	[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286	High Court of Australia	Australia - Commonwealth	9 Aug 1918	AustLII		78

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