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Ausnet Transmission Group Pty Ltd v FCT   flag  32

[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521
High Court of Australia
Australia - Commonwealth
5th August, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Satterley Property Group Pty Ltd v FCT [2024] FCA 421 Federal Court of Australia Australia - Commonwealth 26 Apr 2024 AustLII flag
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business [2024] ATOTD 7 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Dick v Buildingwise Constructions Pty Ltd [2023] NSWCATAP 214 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 4 Aug 2023 AustLII flag 3
Commissioner of Taxation v Wood [2023] FCA 574 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD 4 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 TR2023/2 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD TD2023/D4 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
TD 2022/8 - Income tax: deductibility of expenses incurred in establishing and administering an employee share scheme [2022] ATOTD 8 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TD 2022/8 - Income tax: deductibility of expenses incurred in establishing and administering an employee share scheme [2022] ATOTD TD2022/8 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
R v Green [2021] ACTSC 356 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 17 Nov 2021 AustLII flag 3
Clough Ltd v Commissioner of Taxation [2021] FCAFC 197; 114 ATR 1 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 7
Mussalli v Commissioner of Taxation [2021] FCAFC 71; 284 FCR 516 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 2
Commissioner of Taxation v Healius Ltd [2020] FCAFC 173; (2020) 281 FCR 57 Federal Court of Australia Australia - Commonwealth 9 Oct 2020 AustLII flag 5
Resolute Mining Ltd v Commissioner of State Revenue [2020] QSC 281 Supreme Court of Queensland Australia - Queensland 14 Sep 2020 AustLII flag 3
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue [2020] HKCFI 1649 Hong Kong Court of First Instance Hong Kong 28 Jul 2020 HKLII flag 2
Mussalli v Commissioner of Taxation [2020] FCA 544 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 2
Origin Energy Ltd v Commissioner of Taxation (No 2) [2020] FCA 409 Federal Court of Australia Australia - Commonwealth 31 Mar 2020 AustLII flag
R v Kunsevitsky [2020] VSC 41 Supreme Court of Victoria Australia - Victoria 29 Jan 2020 AustLII flag
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
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
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
Commissioner of Taxation v Sharpcan Pty Ltd [2018] FCAFC 163 Federal Court of Australia Australia - Commonwealth 27 Sep 2018 AustLII flag 1
Stephenson v Return to Work SA [2018] SAET 132 Australia 27 Jul 2018 AustLII flag 2
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 3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The 2017 Winterton Lecture Sir Owen Dixon Today" (2018) 43 University of Western Australia Law Review 30 Gummow, William Australia - Western Australia circa 2018 AustLII flag 1
"Thomas Hurley's Federal Court Judgments" [2015] BalJlNTLawSoc 110 Hurley, Thomas Australia circa 2015 AustLII flag
"Characterisation: Its place in contractual analysis and related enquiries" (FCA) [2015] FedJSchol 29 Allsop, Justice James Australia circa 2015 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s8, s14ZZ
Taxation Administration Act 1997 (Vic)
Electricity Industry Act 1993 (Vic)
Electricity Industry (Amendment) Act 1995 (Vic)
Electricity Industry (Further Amendment) Act 1994 (Vic)
Office of the Regulator-General Act 1994 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SPI PowerNet Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2014] HCATrans 288 High Court of Australia Australia - Commonwealth 12 Dec 2014 AustLII flag 1
SPI Powernet Pty Ltd v Commissioner of Taxation [2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263 Federal Court of Australia Australia - Commonwealth 7 Apr 2014 AustLII flag 1
SPI PowerNet Pty Ltd v FCT [2013] ATC 20-416 Australia circa 2013 IntelliConnect flag 1
Queanbeyan City Council v ACTEW Corporation Ltd [2011] HCA 40; (2011) 244 CLR 530; (2011) 281 ALR 671; (2011) 80 ATR 258; (2011) 85 ALJR 1170 High Court of Australia Australia - Commonwealth 5 Oct 2011 AustLII flag 14
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
Dovuro Pty Ltd v Wilkins [2003] HCA 51; (2003) 215 CLR 317; (2003) 201 ALR 139; (2003) 77 ALJR 1706; [2003] Aust Torts Reports 81-712 High Court of Australia Australia - Commonwealth 11 Sep 2003 AustLII flag 299
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia M80/1997 [1998] HCATrans 41 High Court of Australia Australia - Commonwealth 13 Feb 1998 AustLII flag 1
United Energy Ltd v Commissioner of Taxation (1997) 78 FCR 169; 157 ALR 589; (1997) 37 ATR 1 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 15
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 flag 368
Harper v Minister for Sea Fisheries [1989] HCA 47; (1989) 168 CLR 314; 88 ALR 38; (1989) 63 ALJR 687 High Court of Australia Australia - Commonwealth 26 Oct 1989 AustLII flag 120
Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30 High Court of Australia Australia - Commonwealth 24 Nov 1988 AustLII flag 182
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 flag 155
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
Grey v Australian Motorists & General Insurance Co Pty Ltd [1976] 1 NSWLR 669 Australia - New South Wales circa 1976 LexisNexis AU flag 87
H R Sinclair & Son Pty Ltd v FCT [1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111 High Court of Australia Australia - Commonwealth 2 Jun 1966 AustLII flag 32
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
Commissioner of Taxation v Morgan [1961] HCA 64; (1961) 106 CLR 517; [1962] ALR 253; 12 ATD 370; 35 ALJR 278 High Court of Australia Australia - Commonwealth 26 Oct 1961 AustLII flag 20
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Browns Transport Pty Ltd v Kropp [1958] HCA 49; (1958) 100 CLR 117; [1959] ALR 1; 32 ALJR 284 High Court of Australia Australia - Commonwealth 14 Nov 1958 AustLII flag 38
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
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
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 flag 36
Parton [1949] HCA 67; (1949) 80 CLR 229; [1950] ALR 55 High Court of Australia Australia - Commonwealth 21 Dec 1949 AustLII flag 90
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
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 flag 45
Henriksen v Grafton Hotel Ltd [1942] 2 KB 184 United Kingdom circa 1942 LexisNexis / Westlaw flag 34
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
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 218
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 flag 84
Inland Revenue Commissioners v British Salmson Aero Engines Ltd [1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904 United Kingdom circa 1938 LexisNexis / Westlaw flag 32
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 flag 152
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden [1937] AC 685; (1937) 2 All ER 291 United Kingdom circa 1937 LexisNexis / Westlaw flag 16
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 85
Egerton-Warburton v Deputy FCT [1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40 High Court of Australia Australia - Commonwealth 17 Sep 1934 AustLII flag 50
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Law Shipping Co Ltd v Inland Revenue Commissioners (1923) 12 Tax Cas 621; [1924] SC 74 United Kingdom - Scotland circa 1924 flag 14
Robert Addie & Sons' Collieries Ltd v Commissioners of Inland Revenue [1924] SC 231 United Kingdom - Scotland circa 1924 flag 7
Moffatt v Webb [1913] HCA 13; 16 CLR 120; 19 ALR 190 High Court of Australia Australia - Commonwealth 13 Mar 1913 AustLII flag 22
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64
[1897] AC 1 [1897] AC 1 United Kingdom circa 1897 LexisNexis / Westlaw flag 16

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