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FCT v Lutovi Investments Pty Ltd   flag  81

[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351
High Court of Australia
Australia - Commonwealth
19th December, 1978

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Anor; Australian Competition and Consumer Commission v Construction, Forestry and Maritime Employees Union [2024] HCATrans 86 High Court of Australia Australia - Commonwealth 5 Dec 2024 AustLII flag
Brady v NULIS Nominees (Australia) Ltd in its capacity as trustee of the MLC Super Fund (No 4) [2024] FCA 1374 Federal Court of Australia Australia - Commonwealth 2 Dec 2024 AustLII flag
Friebe [2024] QSC 157 Supreme Court of Queensland Australia - Queensland 26 Jul 2024 AustLII flag 1
J Hutchinson Pty Ltd v Australian Competition and Consumer Commission [2024] FCAFC 18 Federal Court of Australia Australia - Commonwealth 29 Feb 2024 AustLII flag 2
Australian Securities and Investments Commission v Commonwealth Bank of Australia [2023] FCAFC 135 Federal Court of Australia Australia - Commonwealth 17 Aug 2023 AustLII flag 1
Lowe (a pseudonym) v DPP; DPP v Lowe (a pseudonym) [2023] VSCA 152 Supreme Court of Victoria - Court of Appeal Australia - Victoria 23 Jun 2023 AustLII flag
Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2023] VCAT 634 Victorian Civil and Administrative Tribunal Australia - Victoria 14 Jun 2023 AustLII flag 2
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3; 115 ATR 316 Federal Court of Australia Australia - Commonwealth 24 Jan 2023 AustLII flag 8
Australian Competition and Consumer Commission v BlueScope Steel Ltd (No 5) [2022] FCA 1475 Federal Court of Australia Australia - Commonwealth 9 Dec 2022 AustLII flag 7
Australian Competition and Consumer Commission v J Hutchinson Pty Ltd [2022] FCA 98; (2022) 404 ALR 553 Federal Court of Australia Australia - Commonwealth 14 Feb 2022 AustLII flag 6
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR TR2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Southern Waste Resourceco Pty Ltd v Adelaide Hills Region Waste Management Authority [No 3] [2019] SASC 192 Supreme Court of South Australia Australia - South Australia 15 Nov 2019 AustLII flag 5
Wakefield v Commissioner of State Revenue [2019] QSC 85; [2019] 3 Qd R 414 Supreme Court of Queensland Australia - Queensland 4 Apr 2019 AustLII flag 11
Re Day [2017] HCA 2; (2017) 340 ALR 368; (2017) 91 ALJR 262 High Court of Australia Australia - Commonwealth 27 Jan 2017 AustLII flag 61
Quikfund (Australia) Pty Ltd v Point to Point Cutting Services Pty Ltd [2013] VSC 501 Supreme Court of Victoria Australia - Victoria 23 Sep 2013 AustLII flag
Norcast S AR L v Bradken Ltd (No 2) [2013] FCA 235; (2013) 219 FCR 14; (2013) 302 ALR 486 Federal Court of Australia Australia - Commonwealth 19 Mar 2013 AustLII flag 41
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd [2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Feb 2013 AustLII flag 88
Landholder Provisions - Meaning of 'Associated Transaction' (DA-057FINAL) [2012] VICSRODA 49 Australia - Victoria 1 Jul 2012 AustLII flag
Landholder Provisions - Meaning of 'Associated Transaction' (DA-057) [2012] VICSRODA 5 Australia - Victoria 1 Jul 2012 AustLII flag
Deputy Commissioner of Taxation v Commercial & General Law (SA) Pty Ltd [2011] FCA 1269; (2011) 198 FCR 417 Federal Court of Australia Australia - Commonwealth 7 Nov 2011 AustLII flag 8
Commissioner of Taxation v BHP Billiton Ltd [2011] HCA 17; (2011) 244 CLR 325; (2011) 277 ALR 224; [2011] ATC 20-264; (2011) 79 ATR 1; (2011) 85 ALJR 638 High Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 28
Urban Consolidation and Development Pty Ltd v Commissioner of State Revenue (Taxation) [2011] VCAT 593; (2011) 84 ATR 725 Victorian Civil and Administrative Tribunal Australia - Victoria 1 Apr 2011 AustLII flag 5
Challenger Listed Investments Ltd v Commissioner of State Revenue [2010] VSC 464; (2010) 80 ATR 630 Supreme Court of Victoria Australia - Victoria 19 Oct 2010 AustLII flag 32
Australand Investments Ltd v Commissioner of State Revenue (Vic) [2009] VSC 453; (2009) 77 ATR 683; [2009] ATC 20-137 Supreme Court of Victoria Australia - Victoria 9 Oct 2009 AustLII flag 8
R v Goodwin [2009] ACTSC 111; (2009) 233 FLR 473 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 3 Sep 2009 AustLII flag 26
Giacomo Pertile Nominees Pty Ltd v Commissioner of State Revenue (Taxation) [2009] VCAT 2774 Victorian Civil and Administrative Tribunal Australia - Victoria 28 Jan 2009 AustLII flag 3
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 flag 20
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia v Australian Competition and Consumer Commission [2007] FCAFC 132; (2007) 162 FCR 466; (2007) 242 ALR 643; [2007] ATPR 42-177 Federal Court of Australia Australia - Commonwealth 17 Aug 2007 AustLII flag 238
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue [2007] WASC 155; 69 ATR 771 Supreme Court of Western Australia Australia - Western Australia 24 Jul 2007 AustLII flag 5
Australian Competition and Consumer Commission v Leahy Petroleum Pty Ltd [2007] FCA 794; (2007) 160 FCR 321; [2007] ATPR 42-162 Federal Court of Australia Australia - Commonwealth 29 May 2007 AustLII flag 56
Australian Competition and Consumer Commission v IPM Operation and Maintenance Loy Yang Pty Ltd [2006] FCA 1777; (2006) 157 FCR 162; 59 AILR 100-612; [2007] ATPR (Digest) 46-271 Federal Court of Australia Australia - Commonwealth 19 Dec 2006 AustLII flag 19
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1) [2006] VICSRODA 5 Australia - Victoria 1 Nov 2006 AustLII flag
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1) [2006] VICSRODA 25 Australia - Victoria 1 Nov 2006 AustLII flag
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1) [2006] VICSRODA 6 Australia - Victoria 1 Nov 2006 AustLII flag
Telstra Corporation Ltd v Chief Commissioner of State Revenue (RD) [2005] NSWADTAP 28; 59 ATR 722 Administrative Decisions Tribunal Australia - New South Wales 17 Jun 2005 AustLII flag 1
Australian Competition and Consumer Commission v Leahy Petroleum Pty Ltd [2004] FCA 1678; (2004) 141 FCR 183; [2004] ATPR (Digest) 46-260 Federal Court of Australia Australia - Commonwealth 17 Dec 2004 AustLII flag 30
Re Gray and Australian Securities and Investments Commission [2004] AATA 1235; (2004) 86 ALD 230; 23 ACLC 136 Administrative Appeals Tribunal Australia 25 Nov 2004 AustLII flag 14
Re Chief Commissioner of State Revenue and Pacific General Securities Ltd [2004] NSWADTAP 51; (2004) 58 ATR 17 Administrative Decisions Tribunal Australia - New South Wales 16 Nov 2004 AustLII flag 16
Taione v Kingdom of Tonga [2004] TOSC 47 Supreme Court of Tonga Tonga 15 Oct 2004 PacLII flag 5
Bateman v Newhaven Park Stud Ltd [2004] NSWSC 566; (2004) 207 ALR 406; (2004) 49 ACSR 597; (2004) 22 ACLC 943 Supreme Court of New South Wales Australia - New South Wales 29 Jun 2004 AustLII flag 13
Cook Islands National Line Agency Ltd v Cook Islands Shipping Corporation Ltd [2003] CKCA 9 Court of Appeal of the Cook Islands Cook Islands 16 Dec 2003 PacLII flag
Commissioner of Taxation v Executors of the Estate of Subrahmanyam [2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29 Federal Court of Australia Australia - Commonwealth 19 Dec 2001 AustLII flag 19
IPT Systems Ltd v MTIC Corporate Pty Ltd [2000] WASC 316; 158 FLR 349; (2000) 36 ACSR 454; 19 ACLC 386 Supreme Court of Western Australia Australia - Western Australia 12 Dec 2000 AustLII flag 14
Australian Securities and Investments Commission v Yandal Gold Pty Ltd [1999] FCA 799; (1999) 32 ACSR 317 Federal Court of Australia Australia - Commonwealth 16 Jun 1999 AustLII flag 17
Deputy Commissioner of Taxation v Catanese [1999] FCA 564 Federal Court of Australia Australia - Commonwealth 4 May 1999 AustLII flag 3
GIO General Ltd v Residential Tenancies Tribunal [1998] NSWSC 734 Supreme Court of New South Wales Australia - New South Wales 8 May 1998 AustLII flag 3
Minister of Police v Moala [1997] TOCA 1 Court of Appeal of Tonga Tonga 29 Jun 1997 PacLII flag 3
Minister of Police v Moala [1997] Tonga LR 210 Tonga 20 Jun 1997 PacLII flag 7
Re Cornwall Resources Corporation NL; Cornwall Resources Corporation NL v Waraluck Ltd [1997] FCA 410 Federal Court of Australia Australia - Commonwealth 22 May 1997 AustLII flag
ANM Trading Pty Ltd v Commissioner of Business Franchises [1996] VicRp 69; [1996] 2 VR 312 Australia - Victoria 5 Mar 1996 AustLII flag 4
Wheatley v Armstrong [1995] NSWIRComm 235 New South Wales Industrial Relations Commission Australia - New South Wales 3 Feb 1995 AustLII flag 1
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied [1994] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied [1994] ATOTR TR94/14 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
General Newspapers Pty Ltd v Telstra Corporation [1993] FCA 473; (1993) 45 FCR 164; (1993) 117 ALR 629; [1993] ATPR 41-274 Federal Court of Australia Australia - Commonwealth 22 Sep 1993 AustLII flag 186
Trade Practices Commission v Service Station Association Ltd [1993] FCA 405; (1993) 44 FCR 206; 116 ALR 643; [1993] ATPR 41-260 Federal Court of Australia Australia - Commonwealth 26 Aug 1993 AustLII flag 42
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 flag 74
Re Walter Giorgetti Ex Parte: Australia and New Zealand Banking Group Ltd [1992] FCA 156 Federal Court of Australia Australia - Commonwealth 13 Apr 1992 AustLII flag
Re Taxation Appeals [1990] AATA 75; 21 ATR 3352 Administrative Appeals Tribunal Australia 5 Apr 1990 AustLII flag 1
NT87/6582 and Commissioner of Taxation [1990] AATA 429 Administrative Appeals Tribunal Australia 5 Apr 1990 AustLII flag
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation [1989] FCA 107 Federal Court of Australia Australia - Commonwealth 10 Apr 1989 AustLII flag
Re Crowl, DM v Ex parte Kleinwort Benson Australia Ltd [1988] FCA 57 Federal Court of Australia Australia - Commonwealth 10 Mar 1988 AustLII flag 1
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag
Re Vassis; Ex parte Leung [1986] FCA 21; (1986) 9 FCR 518; (1986) 64 ALR 407 Federal Court of Australia Australia - Commonwealth 10 Feb 1986 AustLII flag 84
Re Vassis; Ex parte Leung [1986] FCA 19 Federal Court of Australia Australia - Commonwealth 6 Feb 1986 AustLII flag 2
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Re Trade Practices Commission v TNT Management Pty Ltd; Brambles Holdings Ltd; Mayne Nickless Ltd; Youngs Transport Pty Ltd; Ansett Transport Industries (Operations) Pty Ltd; Express Freight Pty Ltd; Associated Steamships [1985] FCA 23 Federal Court of Australia Australia - Commonwealth 12 Feb 1985 AustLII flag
Ball v FCT [1984] HCA 71; (1984) 56 ALR 242; (1984) 59 ALJR 149; 15 ATR 1296 High Court of Australia Australia - Commonwealth 15 Nov 1984 AustLII flag 2
Gulland v Commissioner of Taxation [1984] FCA 216; (1984) 3 FCR 354; 55 ALR 65; 15 ATR 892 Federal Court of Australia Australia - Commonwealth 3 Aug 1984 AustLII flag 7
Re Commissioner of Taxation of the Commonwealth of Australia v Wallace John Ball [1982] FCA 275; 67 FLR 378; 7 ACLR 502; 13 ATR 746 Federal Court of Australia Australia - Commonwealth 22 Dec 1982 AustLII flag 2
Nicholas v Wade [1983] VicRp 66; [1983] 1 VR 703; 7 ACLR 45 Australia - Victoria 10 Sep 1982 AustLII flag 2
Re Keith Russell Simplicity Funerals Pty Ltd v Cremation Society of Australia (Act) Ltd v Woronora Funeral Cemetry and Crematorium Trust v Eastern Suburbs Crematorium Trust v the Cremation Society of Australia Pty Ltd v the New S [1982] FCA 27 Federal Court of Australia Australia - Commonwealth 12 Mar 1982 AustLII flag
Nicholas v Wade [1983] VicRp 66; [1983] 1 VR 703; 7 ACLR 45 Australia - Victoria 10 Sep 1982 AustLII flag 2
Re Trade Practices Commission v Allied Mills Industries Pty Ltd [1981] FCA 133; 37 ALR 225; (1981) 60 FLR 1; (1981) 3 ATPR 40-237 Federal Court of Australia Australia - Commonwealth 14 Sep 1981 AustLII flag 17
Trade Practices Commission v Email Ltd [1980] FCA 86; (1980) 31 ALR 53; (1980) 43 FLR 383; [1980] TPRS 31343; [1980] ATPR 4540-172 Federal Court of Australia Australia - Commonwealth 4 Aug 1980 AustLII flag 68
Trade Practices Commission v Nicholas Enterprises Pty Ltd (No 2) [1979] FCA 51; 26 ALR 609; (1979) 40 FLR 83; (1979) 2 ATPR 40-126 Federal Court of Australia Australia - Commonwealth 7 Sep 1979 AustLII flag 65
FCT v Cooper Brookes (Wollongong) Pty Ltd [1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128 Federal Court of Australia Australia - Commonwealth 15 Aug 1979 AustLII flag 18

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Algorithmic Collusion and Australian Competition Law: Trouble Ahead for the National Electricity Market?" (2021) 44 University of New South Wales Law Journal 1365 Chan, Jeremy D Australia circa 2021 AustLII flag
"Trade Practices Commission v CSBP & (and) Farmers Ltd " (1979-1980) 3 University of New South Wales Law Journal 329 Burke, Mary Australia circa 1980 AustLII flag
"A Survey of New South Wales Law - 1978" (1979-1980) 3 University of New South Wales Law Journal 1 Editors Australia circa 1980 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s44
Companies Act, 1961 (NSW) s44, s60, s61, s64

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Lutovi Investments Pty Ltd [1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689 Federal Court of Australia Australia - Commonwealth 7 Jul 1978 AustLII flag 4
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 flag 30
Lutovi Investments Pty Ltd v Commissioner of Taxation (Cth) (1977) 14 ALR 386; 7 ATR 336 Australia circa 1977 LexisNexis AU flag 2
Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701; 50 Tax Cas 449 United Kingdom circa 1975 LexisNexis / Westlaw flag 25
IRC v Joiner (1975) 3 All ER 1050 United Kingdom circa 1975 LexisNexis flag 7
FCT v K Porter & Co Pty Ltd (1974) 2 ALR 530; (1974) 22 FLR 344; 4 ATR 298; [1974] 1 NSWLR 536 Australia - New South Wales circa 1974 LexisNexis AU flag 12
Greenberg v Inland Revenue Commissioners [1972] AC 109 United Kingdom circa 1972 LexisNexis / Westlaw flag 19
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 185
7 AC 450 7 AC 450 United Kingdom circa 1974 LexisNexis / Westlaw flag 4

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