Commissioner of Taxation v Sharpcan Pty Ltd 23

[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147

High Court of Australia

Australia - Commonwealth

16th October, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Automotive Invest Pty Ltd v Commissioner of Taxation	[2024] HCA 36	High Court of Australia	Australia - Commonwealth	16 Oct 2024	AustLII	2
Satterley Property Group Pty Ltd v FCT	[2024] FCA 421	Federal Court of Australia	Australia - Commonwealth	26 Apr 2024	AustLII
TD 2024/6 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee	[2024] ATOTD 6	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
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
Automotive Invest Pty Ltd v FCT	[2023] FCAFC 129; (2023) 299 FCR 288	Federal Court of Australia	Australia - Commonwealth	11 Aug 2023	AustLII	4
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
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
TD 2023/D3 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee	[2023] ATODTD 3	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TD 2023/D3 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee	[2023] ATODTD TD2023/D3	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Automotive Invest Pty Ltd v Commissioner of Taxation (Gosford Classic Car Museum)	[2022] FCA 281	Federal Court of Australia	Australia - Commonwealth	24 Mar 2022	AustLII	2
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
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
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII	7
Trustee for The Demian Trust v Commissioner of Taxation	[2021] FCAFC 135; (2021) 113 ATR 508	Federal Court of Australia	Australia - Commonwealth	4 Aug 2021	AustLII	6
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII	2
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation	[2020] FCA 1479	Federal Court of Australia	Australia - Commonwealth	15 Oct 2020	AustLII	3
Commissioner of Taxation v Healius Ltd	[2020] FCAFC 173; (2020) 281 FCR 57	Federal Court of Australia	Australia - Commonwealth	9 Oct 2020	AustLII	5
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2020] FCAFC 92; (2020) 277 FCR 253	Federal Court of Australia	Australia - Commonwealth	27 May 2020	AustLII	10
Mussalli v Commissioner of Taxation	[2020] FCA 544	Federal Court of Australia	Australia - Commonwealth	28 Apr 2020	AustLII	2
Origin Energy Ltd v Commissioner of Taxation (No 2)	[2020] FCA 409	Federal Court of Australia	Australia - Commonwealth	31 Mar 2020	AustLII
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII	3
Shepard (Trustee) v Behman	[2019] FCA 1801	Federal Court of Australia	Australia - Commonwealth	1 Nov 2019	AustLII	2
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

Legislation Cited

Legislation Name	Provision
Constitution
Tax Laws Amendment (2006 Measures No 1) Bill 2006 (Cth)
Income Tax Assessment Act 1997 (Cth)	s2.5
Tax Laws Amendment (2006 Measures No 1) Act 2006 (Cth)
Water Act 1912 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of State Revenue (WA) v Placer Dome Inc	[2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65	High Court of Australia	Australia - Commonwealth	5 Dec 2018	AustLII	27
Commissioner of Taxation v Sharpcan Pty Ltd	(2018) 262 FCR 151	Federal Court of Australia	Australia	circa 2018	Legal Online / Westlaw	1
Re Sharpcan Pty Ltd and FCT	(2017) 107 ATR 176		Australia	circa 2017	Legal Online / Westlaw	1
Victoria v Tatts Group Ltd	[2016] HCA 5; (2016) 328 ALR 564; (2016) 90 ALJR 392	High Court of Australia	Australia - Commonwealth	2 Mar 2016	AustLII	140
Ausnet Transmission Group Pty Ltd v FCT	[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	5 Aug 2015	AustLII	32
[2010] Ch 3	[2010] Ch 3	Court of Chancery	United Kingdom	circa 2010	LexisNexis / Westlaw	1
ICM Agriculture Pty Ltd v Commonwealth	[2009] HCA 51; (2009) 240 CLR 140; (2009) 261 ALR 653; (2009) 170 LGERA 373; (2009) 84 ALJR 87	High Court of Australia	Australia - Commonwealth	9 Dec 2009	AustLII	218
"Blackhole expenditures and the operation of section 40-880"	(2009) 38 Australian Tax Review 100	Australian Tax Review	Australia	circa 2009	Legal Online / Informit	1
FCT v Starr	[2007] FCAFC 204; (2007) 164 FCR 436; (2007) 245 ALR 336; (2007) 67 ATR 923	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII	20
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
News Ltd v South Sydney District Rugby League Football Club Ltd	[2003] HCA 45; (2003) 215 CLR 563; 200 ALR 157; (2003) 77 ALJR 1515; [2003] ATPR 41-943; [2003] Aust Contract Reports 90-176	High Court of Australia	Australia - Commonwealth	13 Aug 2003	AustLII	142
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
(1998) 193 CLR 605	(1998) 193 CLR 605		Australia - Commonwealth	circa 1998	Legal Online / Westlaw	175
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII	32
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
Avco Financial Services Ltd v FCT	[1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII	42
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
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	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	117
FCT v Students World (Aust) Pty Ltd	[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298	High Court of Australia	Australia - Commonwealth	22 Feb 1978	AustLII	30
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw	70
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw	81
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
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	144
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII	118
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII	185
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII	133
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	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	56
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
Henriksen v Grafton Hotel Ltd	[1942] 2 KB 184		United Kingdom	circa 1942	LexisNexis / Westlaw	34
Southern v Borax Consolidated Ltd	(1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597		United Kingdom	circa 1941	LexisNexis / Westlaw	22
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
Anglo-Persian Oil Co Ltd v Dale	(1932) 145 LT 529		United Kingdom	circa 1932		7
Inland Revenue Commissioners v Adam	14 Tax Cas 34; [1928] SC 738		United Kingdom - Scotland	circa 1928		12
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw	190
Ward & Co Ltd v Commissioner of Taxes	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw	47
John Smith & Son v Moore	[1921] 2 AC 13; (1921) 125 LT 481		United Kingdom	circa 1921	LexisNexis / Westlaw	28
362 ALR 190	362 ALR 190		Australia	circa 1958	LexisNexis AU	1

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